Civic Intelligence

Scus Head Start Programs Inc

EIN 45-3672468 • 501(c)3 • Fairfield, CT

Profile

Scus head start programs promote school readiness by enhancing the social and cognitive development of children through services provided to students and families. See schedule o.

501 Kings Highway East Ste 400Fairfield, CT 06825

www.savethechildren.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

94th percentile

1.05x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

32nd percentile

0.18x

Higher debt load relative to revenue than 32% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

34th percentile

0.0%

Higher net margin than 34% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

95th percentile

56%

Faster asset growth than 95% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

14%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$8,948,552

Up $3,212,194 (+56%) from 2023

Liabilities

Up

$9,373,870

Up $3,196,347 (+52%) from 2023

Net Assets

Up

-$425,318

Up $15,847 (+3.6%) from 2023

Revenue

Up

$52,179,795

Up $6,325,656 (+14%) from 2023

Expenses

Up

$52,163,948

Up $6,163,391 (+13%) from 2023

Net Income

Up

$15,847

Up $162,265 (+111%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0-$5.0MAssets 2012: $462,187Liabilities 2012: $485,321Net Assets 2012: -$23,1342012Assets 2013: $149,078Liabilities 2013: $536,393Net Assets 2013: -$387,3152013Assets 2014: $2,125,017Liabilities 2014: $2,265,702Net Assets 2014: -$140,6852014Assets 2015: $2,951,036Liabilities 2015: $3,355,229Net Assets 2015: -$404,1932015Assets 2016: $2,050,559Liabilities 2016: $1,863,870Net Assets 2016: $186,6892016Assets 2017: $621,077Liabilities 2017: $883,708Net Assets 2017: -$262,6312017Assets 2018: $1,037,099Liabilities 2018: $1,167,587Net Assets 2018: -$130,4882018Assets 2019: $1,499,744Liabilities 2019: $2,012,844Net Assets 2019: -$513,1002019Assets 2020: $3,293,842Liabilities 2020: $4,338,133Net Assets 2020: -$1,044,2912020Assets 2021: $3,729,940Liabilities 2021: $4,976,076Net Assets 2021: -$1,246,1362021Assets 2022: $4,373,716Liabilities 2022: $6,878,659Net Assets 2022: -$2,504,9432022Assets 2023: $5,736,358Liabilities 2023: $6,177,523Net Assets 2023: -$441,1652023Assets 2024: $8,948,552Liabilities 2024: $9,373,870Net Assets 2024: -$425,3182024

Highlighted filing

2024

Assets$8,948,552
Liabilities$9,373,870
Net Assets-$425,318

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60M$40M$20M$0-$20MExpenses 2012: $2,270,1062012Revenue 2013: $3,041,297Expenses 2013: $3,563,447Net Income 2013: -$522,1502013Revenue 2014: $11,227,068Expenses 2014: $11,538,303Net Income 2014: -$311,2352014Revenue 2015: $24,209,393Expenses 2015: $24,884,236Net Income 2015: -$674,8432015Revenue 2016: $24,989,870Expenses 2016: $24,790,205Net Income 2016: $199,6652016Revenue 2017: $23,499,158Expenses 2017: $24,266,064Net Income 2017: -$766,9062017Revenue 2018: $24,700,708Expenses 2018: $24,568,565Net Income 2018: $132,1432018Revenue 2019: $18,217,812Expenses 2019: $18,600,424Net Income 2019: -$382,6122019Revenue 2020: $19,163,502Expenses 2020: $19,694,693Net Income 2020: -$531,1912020Revenue 2021: $22,684,143Expenses 2021: $22,885,988Net Income 2021: -$201,8452021Revenue 2022: $36,577,051Expenses 2022: $38,582,486Net Income 2022: -$2,005,4352022Revenue 2023: $45,854,139Expenses 2023: $46,000,557Net Income 2023: -$146,4182023Revenue 2024: $52,179,795Expenses 2024: $52,163,948Net Income 2024: $15,8472024

Highlighted filing

2024

Revenue$52,179,795
Expenses$52,163,948
Net Income$15,847

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.1
Gross Receipts
$52,179,795
Mission and Program Overview

Mission

Scus head start programs promote school readiness by enhancing the social and cognititve development of children through services provided to students and families. See schedule o.

Programs promote school readiness by enhancing the social and cognitive development of children. (see sch o)

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$688,962$3,396,337▲ $2,707,375
Inventories for Sale or Use$842,389$2,333,611▲ $1,491,222
Cash and Non-Interest-Bearing Accounts$2,731,127$1,682,974▼ $1,048,153
Prepaid Expenses and Deferred Charges$172,550$319,307▲ $146,757
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$5,736,358$8,948,552▲ $3,212,194
Other Assets Total$1,301,330$1,216,323▼ $85,007
Liabilities
Other Liabilities$3,556,395$6,023,942▲ $2,467,547
Accounts Payable and Accrued Expenses$1,796,277$2,974,766▲ $1,178,489
Deferred Revenue$824,851$375,162▼ $449,689
Total Liabilities$6,177,523$9,373,870▲ $3,196,347
Net Assets / Fund Balance
Net Assets With Donor Restrictions$-441,165$-425,318▲ $15,847
Total Net Assets Fund Balance$-441,165$-425,318▲ $15,847
Total Liabilities and Net Assets / Fund Balance$5,736,358$8,948,552▲ $3,212,194

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,216,323--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Arvelis ByrdExecutive DirectorFT$144,616$97,610$242,226
Lteisha CurtisDeputy Executive DirectorFT$126,978$74,351$201,329
Kay GordonSenior Managing DirectorFT$127,403$60,160$187,563
Cora RoosChief Financial Officer (as of 1/7/24)FT$117,006$36,675$153,681
Johnnie ChavisProgram DirectorFT$112,469$36,666$149,135
Olivia GivensProgram DirectorFT$107,791$18,179$125,970
Marilyn FarrellSenior Advisor, Mental HealthFT$101,855$22,460$124,315
Ashley PatrickCorporate SecretaryFT$90,647$21,102$111,749
Weslee LinnigChief Financial Officer (until 1/6/24)FT$22,445$1,937$24,382

Board Members and Trustees

NameTitle
Julie NordstromBoard Chair
Alisa WhiteDirector
Amos MccloreyDirector
Korynne WrightDirector
Pernell TrentDirector
Sandy DonovanDirector
Steven Wolfe PereiraDirector
April KuhnDirector (as of 5/3/24)
Sarah PedontiDirector (as of 5/3/24)
Wayne FrederickDirector (as of 6/27/24)
Richard JohnsonDirector (from 5/3/24 - 12/31/24)
Jeremy KohombanDirector (until 3/11/24)
Benita JonesDirector (until 4/16/24)
Joe MandatoDirector (until 4/16/24)
Sunil SaniDirector (until 4/16/24)
Juliana BrannanFormer Chief Financial Officer

Highest Paid Contractors

ContractorServicesLocationCompensation
Divine Appointment Counseling ServicespaConsultingPO BOX 1108, Benson, NC 27504$195,476
Teaching StrategiesSchool Curriculum30888 MOMENTUM PLACE, Chicago, IL 60689$144,865
ArcareProgram Implementation800 E MAIN STREET, Augusta, AR 72006$107,524
Revenue and Support

Revenue Composition

Contributions and Grants
$52,157,951
Program Service Revenue
$0
Investment Income
$21,844
Other Revenue
$0
All Other Contributions
$5,225,317
Change in Net Assets
$15,847

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeReported AmountValuation Method
Clothing and Household Goods$3,161,402Market value
Books and Publications$1,738,738Market value
Total Noncash Contributions$4,900,140-

Audited Revenue Reconciliation

Revenue per Audited Statements
$0
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Form 990
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$34,318,535
Other Expenses$17,073,753
Grants and Similar Amounts Paid$771,660
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$22,519,666$2,778,373-$25,298,039
Other Employee Benefits$6,026,672$746,044-$6,772,716
Occupancy$4,520,979$74,257-$4,595,236
Information Technology$381,678$935,713-$1,317,391
Pension Plan Contributions$1,071,611$132,655-$1,204,266
Travel$1,066,506$80,238-$1,146,744
Insurance$481,705$612,921-$1,094,626
Current Officers, Directors, Trustees, and Key Employees$7,522$1,035,992$0$1,043,514
Office Expenses$731,078$45,351-$776,429
Grants to Domestic Orgs$771,660--$771,660
Fees for Services Other$581,518$187,626$0$769,144
All Other Expenses$155,934$39,700$0$195,634
Conferences and Meetings$156,293$9,041-$165,334
Other Expenses$141,892$4,503-$146,395
Fees for Services Legal$1,000$7,800-$8,800
Advertising$5,479--$5,479
Total Functional Expenses$45,367,754$6,796,194$0$52,163,948

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Other Expense Adjustments$0
Total Expenses per Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Arkoma Public School-Gov EntityEducation Activity$0
Boys & Girls Club of Cabarrus County Inc-501(c)(3)Education Activity$0
Boys and Girls Clubs of Acadiana Inc-501(c)(3)Education Activity$0
Brayboy Safety-501(c)(3)Education Activity$0
Cabarrus County Partnership for Children-501(c)(3)Education Activity$0
Cabarrus County Schools-Gov EntityEducation Activity$0
Campti Community Development Center-501(c)(3)Education Activity$0
Childrens Path Organization-501(c)(3)Education Activity$0
Christian Faith Church-501(c)(3)Education Activity$0
City of AlbemarleAlbemarle, NCGov EntityEducation Activity$0
City of Eudora Fire Department-Gov EntityEducation Activity$0
Community Rescue Mission Inc-501(c)(3)Education Activity$0
County of Montgomery-Gov EntityEducation Activity$0
Crossett Public Library-Gov EntityEducation Activity$0
Dermott School District-Gov EntityEducation Activity$0
El Puente Hispano-501(c)(3)Education Activity$0
FRIENDS OF McGEHEE BRANCH LIBRARY INC-501(c)(3)Education Activity$0
For A Purpose Daycare LLC-N/aEducation Activity$0
Friends of the Dumas Branch Library-501(c)(3)Education Activity$0
Friends of the Star City Library-501(c)(3)Education Activity$0
Friends of the Warren Library-501(c)(3)Education Activity$0
Greater St John Mbc-501(c)(3)Education Activity$0
Happy Home Group Childcare-N/aEducation Activity$0
Inspire Our Children-501(c)(3)Education Activity$0
Johnny Polite Memorial Foundation-501(c)(3)Education Activity$0
Kannapolis City Schools-Gov EntityEducation Activity$0
LeFlore County Youth Services Inc-501(c)(3)Education Activity$0
Marine Corps League-501(c)(4)Education Activity$0
Montgomery County Partnership for Children Inc-501(c)(3)Education Activity$0
Natchitoches Coalition on Homelessness-501(c)(3)Education Activity$0
Natchitoches Parish School Board-Gov EntityEducation Activity$0
Options Inc-501(c)(3)Education Activity$0
Plum Peace Love Understanding Mercy-501(c)(3)Education Activity$0
Public Health Authority of Cabarrus County-Gov EntityEducation Activity$0
Ripley Housing Authority-Gov EntityEducation Activity$0
Rise 2 Thrive Family Resource Center-501(c)(3)Education Activity$0
Sandhills Moore Coalition for Human CareSouthern Pines, NC501(c)(3)Education Activity$0
Southeast Arkansas Education Service Cooperative-Gov EntityEducation Activity$0
Southeast Arkansas Regional Library-Gov EntityEducation Activity$0
St Francis C A R E Center-501(c)(3)Education Activity$0
Stanly County Partnership For Children Inc-501(c)(3)Education Activity$0
Stanly County Schools-Gov EntityEducation Activity$0
The Coach De Foundation-501(c)(3)Education Activity$0
The Kindness Closet Inc-501(c)(3)Education Activity$0
Village of Natchez-Gov EntityEducation Activity$0
Yolanda Sharee Allen-501(c)(3)Education Activity$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Income Taxes$4,811,144
Due to Scus$1,212,798
Right of Use Liability-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 13 WRITTEN WHISTLEBLOWER POLICY

Scus has governance policies (whistleblower, documentation retention, etc.) applicable to all affiliates, including scus head start, that are administered by scus' legal department. The board of directors of scus head start has adopted and follows the procedures of scus.

Form 990, Part VI, Line 14 WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY

Please see narrative reported above titled form 990, part vi, line 13.

Form 990, Part VI, Line 6 Classes of members or stockholders

Per the organization's certificate of incorporation and bylaws, scus shall be the sole member of scus head start. Paragraph six of the certificate of incorporation notes all members of the board of directors shall be appointed by the member, and the member shall have the power to remove any one or more of the directors at any time in its discretion with or without cause. In addition, only the member shall have the power to adopt, amend or repeal the bylaws, and only the member shall have the power to amend the certificate of incorporation.

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

Please see narrative reported above titled form 990, part vi, line 6.

Form 990, Part VI, Line 7B Decisions requiring approval by members or stockholders

Please see narrative reported above titled form 990, part vi, line 6.

Form 990, Part VI, Line 11B Review of form 990 by governing body

Scus head start has adopted and follows the majority of the policies and procedures of its sole member, scus. The form 990 was reviewed by the head start audit and finance committee in mid-october and then sent to the audit committee of the scus board prior to filing with the irs before the extended due date of november 17, 2025.

Form 990, Part VI, Line 12C Conflict of interest policy

Scus has a conflict of interest policy applicable to all affiliates, including scus head start, and is administered by scus' general counsel or designee. The board of directors of scus head start has adopted and follows the procedures of scus: under its bylaws and its code of ethics, save the children's trustees, officers, and other employees are required to promptly disclose any potential conflicts of interest, in writing. In the event that a transaction poses a potential conflict of interest for any officer or trustee, the bylaws provide for the trustees' full consideration of all material facts and circumstances to determine whether the transaction is fair, reasonable, and in the corporation's best interests. In the event that a transaction poses a potential conflict of interest for a key employee other than an officer, the employee's supervisor and/or other relevant decision makers are charged with ensuring that the employee does not take part in decision making regarding the transaction.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

Officers are compensated for services provided to scus head start. The compensation policies of scus head start are subject to the oversight and review by the board of trustees of scus and the compensation review conducted once every three years, last performed in 2024.

Form 990, Part VI, Line 15B Process to establish compensation of other employees

Please see narrative reported above titled form 990, part vi, line 15a.

Form 990, Part VI, Line 19 Required documents available to the public

Scus head start makes its governing documents, conflict of interest policy, and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
Scus Head Start Programs Inc
EIN
45-3672468
Phone
2032214000
Address
501 KINGS HIGHWAY EAST STE 400, FAIRFIELD, CT 06825

Signing Officer

Name
Arvelis Byrd
Title
Executive Director
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Formed
2011
Legal Domicile
Ct
Voting Board Members
11
Independent Board Members
11
Employees
886
Volunteers
2,891

Preparer

Firm
Kpmg Llp
Address
Two Manhattan West 375 9th Avenue, New York, NY 10001
Preparer
Evan Seekamp
Phone
2127589700
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1 ORGANIZATION'S MISSION

Programs promote school readiness by enhancing the social and cognitive development of children. Educational, health, nutritional, social and other services provided to enrolled children and families promote school readiness. They engage parents in their children's learning and assist them in making progress toward their educational, literacy and employment goals. Significant emphasis is placed on the involvement of parents in the administration of local head start programs.

Form 990, Part XII, Line 2C CONSOLIDATED AUDITED FINANCIAL STATEMENTS

Scus head start follows the majority of the policies and procedures of its sole member, save the children federation, inc. Head start activity is included in the scus consolidated audited financial statements.

Form 990, Part XII, Line 3B CONSOLIDATED SINGLE AUDIT

Scus head start programs, inc. Is included in the consolidated single audit of scus.

Financial Statement Notes

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

The internal revenue service has ruled that, pursuant to section 501(c)(3) of the internal revenue code (the code), scus and head start are exempt from federal income taxes and are publicly supported organizations, as defined in section 509(a)(1) of the code. Effective march 11, 2014, the internal revenue service determined that scan is exempt from federal income tax under section 501(c)(4) of the code. Scan nm and scan victory fund filed notices of section 527 status in 2022 and 2023, respectively. As not-for-profit organizations, scus, head start, scan, scan nm, and scan victory fund are exempt from state and local income taxes. Cda and scf were incorporated in singapore in september 2020 as exempt private companies limited by shares. Pt smm was incorporated in indonesia in 2021 as an llc. The organization follows the guidance of accounting standards codification topic 740, income taxes, related to uncertainties in income taxes, which prescribes a threshold of more-likely-than-not for recognition and derecognition of tax positions taken or expected to be taken in a tax return. The organization believes it has taken no significant uncertain tax positions.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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