Civic Intelligence

Scus Head Start Programs Inc.

990 • Fiscal year 2016 • EIN 45-3672468

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 11, 2017

501 KINGS HIGHWAY EAST Suite STE 40Fairfield, CT 06825

(203) 221-4000

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

89th percentile

0.91x

Higher debt load relative to assets than 89% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

21st percentile

0.07x

Higher debt load relative to revenue than 21% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

43rd percentile

0.8%

Higher net margin than 43% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

68th percentile

$237,535

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

2nd percentile

-31%

Faster asset growth than 2% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

51st percentile

3.2%

Faster revenue growth than 51% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Down

$2,050,559

Down $900,477 (-31%) from 2015

Net Assets

Up

$186,689

Up $590,882 (+146%) from 2015

Liabilities

Down

$1,863,870

Down $1,491,359 (-44%) from 2015

Revenue

Up

$24,989,870

Up $780,477 (+3.2%) from 2015

Expenses

Down

$24,790,205

Down $94,031 (-0.4%) from 2015

Net Income

Up

$199,665

Up $874,508 (+130%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2016

Assets$2,050,559
Liabilities$1,863,870
Net Assets$186,689

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$24,989,870
Expenses$24,790,205
Net Income$199,665
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 11, 2017
Return Version
2016v3.1
Gross Receipts
$24,989,870
Mission and Program Overview

Mission

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.

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$2,752,150$1,521,472▼ $1,230,678
Cash and Non-Interest-Bearing Accounts$103,288$299,784▲ $196,496
Prepaid Expenses and Deferred Charges$95,598$101,550▲ $5,952
Accounts Receivable$0$81,273▲ $81,273
Inventories for Sale or Use$0$46,480▲ $46,480
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$2,951,036$2,050,559▼ $900,477
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$2,563,508$1,159,375▼ $1,404,133
Deferred Revenue$137,307$490,119▲ $352,812
Accounts Payable and Accrued Expenses$654,414$214,376▼ $440,038
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$3,355,229$1,863,870▼ $1,491,359
Net Assets / Fund Balance
Temporarily Rstr Net Assets$-404,193$186,689▲ $590,882
Permanently Rstr Net Assets$0$0→ $0
Unrestricted Net Assets$0$0→ $0
Total Net Assets Fund Balance$-404,193$186,689▲ $590,882
Total Liabilities and Net Assets / Fund Balance$2,951,036$2,050,559▼ $900,477
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Juliana BrannanChief Financial OfficerFT$146,213$146,213
Kathy EmersonNational DirectorFT$127,691$127,691
Ashley PatrickCorp. SecretaryFT$51,343$51,343

Board Members and Trustees

NameTitle
Cynthia AugustineChair and Trustee
Mark KesslerSr. Director, Operations
Ann PattersonTrustee
Anne MulcahyTrustee
Brad IrwinTrustee
Charlotte GuymanTrustee
Cindy RushingTrustee
Robbie WillsTrustee
Thomas EdwardsTrustee
Vera AbrahamTrustee
Teresa KylloTrustee as of 3/2016
Patti ButlerTrustee Until 11/2016
NATALIE VEGA O'NEILEd as of 3/2016
Judith JeraldEd Until 1/2016

Highest Paid Contractors

ContractorServicesLocationCompensation
Stuart SackettMaintenance/repairs355 Warrick Drive, Seven Fields, PA 16046$172,375
Revenue and Support

Revenue Composition

Contributions and Grants
$23,544,652
Program Service Revenue
$1,265,903
Investment Income
$600
Other Revenue
$178,715
All Other Contributions
$2,303,957
Change in Net Assets
$199,665

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
Books and Publications$511,441Fair Market Value
Clothing and Household Goods$154,018Fair Market Value
Total Noncash Contributions$665,459-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$16,717,739
Other Expenses$8,052,435
Grants and Similar Amounts Paid$20,031
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$13,079,159--$13,079,159
Other Employee Benefits$3,547,166--$3,547,166
Occupancy$1,992,575--$1,992,575
Travel$648,783--$648,783
Fees for Services Other$600,051--$600,051
Other Expenses$517,326$1,114,134-$517,326
All Other Expenses$452,618--$452,618
Office Expenses$450,099--$450,099
Insurance$268,223--$268,223
Current Officers, Directors, Trustees, and Key Employees$91,414--$91,414
Fees for Services Legal$43,441--$43,441
Information Technology$30,902--$30,902
Grants to Domestic Orgs$20,031--$20,031
Advertising$16,150--$16,150
Conferences and Meetings$11,538--$11,538
Interest$36--$36
Total Functional Expenses$23,676,071$1,114,134$0$24,790,205
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
River Valley Food 4 Kids IncRussellville, AR501(c)(3)Fund backpack program$20,031
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
Payroll Related Liabilities$663,375
Due to Save the Children$496,000
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Management services juliana brannan, kathy emerson, judith jerald, mark kessler, ashely patrick, and natalie vega o'neil are full-time or part-time employees of save the children federation, inc. (scus), which is the sole member of scus head start programs, inc ("scus head start"). Part of the duties of juliana brannan, mark kessler, natalie vega o'neil and all of the duties of kathy emerson, judith jerald (thru january, 2016) and ashley patrick for scus includes providing management support to scus head start. Scus controls scus head start and has the power to appoint and remove all the members of the board of trustees of scus head start. Scus will support operations of scus head start. The officers' compensation paid by scus is listed on part vii, form 990.

Form 990, Part VI, Section A, Lines 6, 7A, and 7B

Organization members per the organization's certificate of incorporation and bylaws, save the children federation, inc. (scus) shall be the sole member of scus head start programs inc ("scus head start"). Paragraph six of the certificate of incorporation notes all members of the board of trustees shall be appointed by the member, and the member shall have the power to remove any one or more of the trustees 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. The officers of scus head start are employed by scus and a part of their duties for scus includes providing management support to scus head start.

Form 990, Part VI, Section B, Line 11B

Form 990 review process scus head start programs inc. ("scus head start") has adopted and follows the policies and procedures of its sole member, save the children federation, inc. (scus). The form 990 was reviewed by the head start board of trustees on july 19, 2017 and then sent to the audit committee of the scus board in july prior to the november 15, 2017 filing date.

Form 990, Part VI, Section B, Line 12C

Compliance with conflict of interest policy scus has a conflict of interest policy applicable to all affiliates, including scus head start, and is administered by scus's legal department. The board of trustees of scus head start has adopted and follows the procedures of scus: under its bylaws and its code of ethics & business conduct, save the children's trustees, officers, and other employees are required to promptly disclose any potential conflicts of interest, in writing. All trustees, officers, and other key employees are also required to submit an annual disclosure form to the secretary of the corporation, who verifies their submission and maintains records of any potential conflicts. 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 next-level supervisor are charged with ensuring that the employee does not take part in the transaction.

Form 990, Part VI, Section B, Questions 13 and 14

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

Form 990, Part VI, Section B, Lines 15A and 15B

Determining compensation officers are compensated for services provided to scus head start programs inc. ("scus head start") and their compensation is paid by a related organization, save the children federation, inc. (scus). The compensation policies of scus head start are subject to the oversight and review by the board of trustees of scus.

Form 990, Part VI, Section C, Line 19

Available to the public scus head start programs, inc. 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
In Care Of
% JULIANA BRANNAN
Phone
2032214000
Address
501 KINGS HIGHWAY EAST Suite STE 40, FAIRFIELD, CT 06825

Signing Officer

Name
Juliana Brannan
Title
CFO
Phone
8598991172
Signed
2017-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
NATALIE VEGA O'NEIL
Formed
2011
Legal Domicile
Ct
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
2,927

Preparer

Firm
Kpmg Llp
Address
One Financial Plaza, Hartford, CT 06103-2608
Preparer
Mary-evelyn Antonetti CPA
Phone
8605223200
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

Scus head start programs promote school readiness by enhancing the social and cognitive development of children though the provision of educational, health, nutritional, social and other services to enrolled children and families. 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 iii, line 1 social and cognitive development of children through the provision of educational, health, nutritional, social and other services to enrolled children and families. They engage parents in their children's learning and help 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 V, Line 2

Scus head start employees scus head start programs, inc. ("scus head start") has no employees. All individuals working for scus head start are employed and paid by save the children us (scus). All forms w-2 are issued by scus. The portion of their salaries allocated to time worked for scus head start has been properly reported as scus head start salary expense.

Form 990, Part XII, Line 2C

Audited financial statements scus head start programs inc. Follows the policies and procedures of its sole member, save the children federation, inc. Scus head start activity is included in the scus audited financial statements.

Form 990, Part XII, Line 3B

Scus head start programs, inc. Does not have a separate audit performed under the single audit act and omb circular a-133. Scus head start programs, inc. Is included in the a-133 audit performed for save the children federation, inc. For purposes of the a-133 audit, the relevant activities and expenditures of scus head start programs, inc. Are reviewed and the results are included in the single a-133 audit report for save the children federation, inc.

Financial Statement Notes

Schedule D, Part X, Line 2

The following footnote is from the consolidated financial statements of save the children federation, inc: 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. As not-for-profit organizations, scus, head start, and scan are also exempt from state and local income taxes. The organization follows the guidance of accounting standards codification (asc) 740, income taxes (asc 740), related to uncertainties in income taxes, which prescribes a threhold of more likely than not for recognition and derecognition of tax positions taken in a tax return. The organization believes it has taken no significant uncertain tax positions.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR AND TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE UNTIL 11/2016
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt12ED AS OF 3/2016
IRS990/Form990PartVIISectionAGrp/TitleTxt13CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt14CORP. SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt15NATIONAL DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16SR. DIRECTOR, OPERATIONS
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