Civic Intelligence

Scus Head Start Programs Inc.

990 • Fiscal year 2018 • EIN 45-3672468

Jan 01, 2018 to Dec 31, 2018 • Filed on Aug 12, 2019

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

95th percentile

1.13x

Higher debt load relative to assets than 95% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

16th percentile

0.05x

Higher debt load relative to revenue than 16% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

39th percentile

0.5%

Higher net margin than 39% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

55th percentile

$188,936

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

95th percentile

67%

Faster asset growth than 95% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

53rd percentile

5.1%

Faster revenue growth than 53% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,037,099

Up $416,022 (+67%) from 2017

Net Assets

Up

-$130,488

Up $132,143 (+50%) from 2017

Liabilities

Up

$1,167,587

Up $283,879 (+32%) from 2017

Revenue

Up

$24,700,708

Up $1,201,550 (+5.1%) from 2017

Expenses

Up

$24,568,565

Up $302,501 (+1.2%) from 2017

Net Income

Up

$132,143

Up $899,049 (+117%) from 2017

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

2018

Assets$1,037,099
Liabilities$1,167,587
Net Assets-$130,488

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

2018

Revenue$24,700,708
Expenses$24,568,565
Net Income$132,143
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Aug 12, 2019
Return Version
2018v3.1
Gross Receipts
$24,700,708
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$279,888$425,136▲ $145,248
Cash and Non-Interest-Bearing Accounts$168,471$179,160▲ $10,689
Prepaid Expenses and Deferred Charges$105,277$54,457▼ $50,820
Inventories for Sale or Use$0$15,807▲ $15,807
Accounts Receivable$67,441$5,581▼ $61,860
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$621,077$1,037,099▲ $416,022
Other Assets Total$0$356,958▲ $356,958
Liabilities
Accounts Payable and Accrued Expenses$213,074$426,609▲ $213,535
Other Liabilities$551,142$399,669▼ $151,473
Deferred Revenue$119,492$341,309▲ $221,817
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$883,708$1,167,587▲ $283,879
Net Assets / Fund Balance
Permanently Rstr Net Assets$0$0→ $0
Unrestricted Net Assets$0$0→ $0
Temporarily Rstr Net Assets$-262,631$-130,488▲ $132,143
Total Net Assets Fund Balance$-262,631$-130,488▲ $132,143
Total Liabilities and Net Assets / Fund Balance$621,077$1,037,099▲ $416,022

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$356,958--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Juliana BrannanChief Financial OfficerFT$133,169$133,169
Jeffrey UngerDirector, OperationsFT$132,447$132,447
Ashley PatrickCorp. SecretaryFT$62,091$62,091

Board Members and Trustees

NameTitle
Cynthia AugustineChair and Trustee
Khari GarvinExecutive Director
Judith JeraldSenior Director
Ann PattersonTrustee
Ashley OyloeTrustee
Charlotte GuymanTrustee
Cindy RushingTrustee
Kelsie DeruouselleTrustee
Latorra SimmonsTrustee
Teresa KylloTrustee
Tina TownsendTrustee
Tuesdea WalkerTrustee
Vera AbrahamTrustee
Benita BarnesTrustee as of 1/11/2018
Joe MandatoTrustee as of 2/15/2018
Sunil SaniTrustee as of 2/15/2018
Thomas EdwardsTrustee Until 1/3/2018
Brad IrwinTrustee Until 2/8/2018

Highest Paid Contractors

ContractorServicesLocationCompensation
Leo General Contractors LLCConstructionPO Box 310, Glendale, MS 38928$175,440
Stuart SackettPlayground Install355 Warrick Drive, Seven Field, PA 16046$160,377
D'argent Construction LLCConstruction1460 Centre Court, Alexandria, LA 71301$159,386
Teaching StrategiesCurriculum3088 Momentum Place, Chicago, IL 60689$154,856
Timbo's Construction IncConstruction3853 Hwy 61 North, Cleveland, MS 38732$140,980
Revenue and Support

Revenue Composition

Contributions and Grants
$24,640,924
Program Service Revenue
$0
Investment Income
$59,784
Other Revenue
$0
All Other Contributions
$1,166,858
Change in Net Assets
$132,143

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table9$387,523Fair Market Value
Books and Publications-$328,518Fair Market Value
Other Non Cash Contri Table1$42,130Fair Market Value
Total Noncash Contributions10$758,171-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$16,242,994
Other Expenses$8,325,571
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,308,390$383,726-$12,692,116
Other Employee Benefits$3,115,919$86,142-$3,202,061
Occupancy$2,126,237$11,624-$2,137,861
Fees for Services Other$733,570$51,187-$784,757
Travel$623,753$61,509-$685,262
Office Expenses$442,623$8,821-$451,444
Current Officers, Directors, Trustees, and Key Employees$133,404$215,413-$348,817
Other Expenses$330,345$2,170$0$332,515
Insurance$196,057$76,815-$272,872
All Other Expenses$243,848$9,201-$253,049
Information Technology$102,899$636-$103,535
Advertising$52,951$338-$53,289
Conferences and Meetings$20,911$7,277-$28,188
Fees for Services Legal$15,385$911-$16,296
Interest$1,769$5-$1,774
Total Functional Expenses$22,974,101$1,594,464$0$24,568,565
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 Liabilities to Scus$399,669
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
Yes
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, khari garvin, judith jerald, ashley patrick, and jeffrey unger are full-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 judith jerald and all of the duties of khari garvin, ashley patrick, juliana brannan, and jeffrey unger 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, line 4 the organization's bylaws were amended by the sole member (scus) on february 28, 2018, these changes were presented to the head start board on april 10, 2018. These changes include adding of term limits and adding board composition requirements. These requirements include a director with experience or background in fiscal management, a director that is a licensed attorney, and one director shall have a background in early childhood development. Additional directors shall reflect the community to be served and include parents of children who are currently, or were formerly enrolled in head start programs, and are selected for their expertise in education, business administration, or community affairs.

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

Organization members 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 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 has adopted and follows the policies and procedures of its sole member, scus. The form 990 was reviewed by the head start board of trustees in mid-july and then sent to the audit committee of the scus board in late july prior to filing with the irs before the extended due date of november 15, 2019.

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' 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 scus corporate secretary, 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, Lines 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' 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 and their compensation is paid by a related organization, 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 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
% EID NATOUR
Phone
2032214000
Address
501 KINGS HIGHWAY EAST Suite STE 40, FAIRFIELD, CT 06825

Signing Officer

Name
Juliana Brannan
Title
CFO
Phone
8598991172
Signed
2019-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Khari Garvin
Formed
2011
Legal Domicile
Ct
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
3,808

Preparer

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

Additional Explanations

Form 990, Part I, Line 1

Scus head start programs, inc. ("scus head start") promotes school readiness by enhancing the 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 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 has no employees. All individuals working for scus head start are employed and paid by save the children federation, inc. ("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 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 is included in the a-133 audit performed for scus 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 scus.

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 threshold 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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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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