Civic Intelligence

Scus Head Start Programs Inc.

990 • Fiscal year 2019 • EIN 45-3672468

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 04, 2020

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

97th percentile

1.34x

Higher debt load relative to assets than 97% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

33rd percentile

0.11x

Higher debt load relative to revenue than 33% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

29th percentile

-2.1%

Higher net margin than 29% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

44th percentile

$159,453

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

93rd percentile

45%

Faster asset growth than 93% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

11th percentile

-26%

Faster revenue growth than 11% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,499,744

Up $462,645 (+45%) from 2018

Net Assets

Down

-$513,100

Down $382,612 (-293%) from 2018

Liabilities

Up

$2,012,844

Up $845,257 (+72%) from 2018

Revenue

Down

$18,217,812

Down $6,482,896 (-26%) from 2018

Expenses

Down

$18,600,424

Down $5,968,141 (-24%) from 2018

Net Income

Down

-$382,612

Down $514,755 (-390%) from 2018

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

2019

Assets$1,499,744
Liabilities$2,012,844
Net Assets-$513,100

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

2019

Revenue$18,217,812
Expenses$18,600,424
Net Income-$382,612
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Aug 4, 2020
Return Version
2019v5.1
Gross Receipts
$18,217,812
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$425,136$994,465▲ $569,329
Cash and Non-Interest-Bearing Accounts$179,160$429,335▲ $250,175
Prepaid Expenses and Deferred Charges$54,457$75,944▲ $21,487
Inventories for Sale or Use$15,807$0▼ $15,807
Accounts Receivable$5,581$0▼ $5,581
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$1,037,099$1,499,744▲ $462,645
Other Assets Total$356,958$0▼ $356,958
Liabilities
Other Liabilities$399,669$1,093,830▲ $694,161
Accounts Payable and Accrued Expenses$426,609$879,374▲ $452,765
Deferred Revenue$341,309$39,640▼ $301,669
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$1,167,587$2,012,844▲ $845,257
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$0$0→ $0
Net Assets With Donor Restrictions$-130,488$-513,100▼ $382,612
Total Net Assets Fund Balance$-130,488$-513,100▼ $382,612
Total Liabilities and Net Assets / Fund Balance$1,037,099$1,499,744▲ $462,645
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Juliana BrannanCFO Until 3/28/19PT$139,346$139,346
Arvelis BrydDeputy Executive DirectorFT$130,818$130,818
Beverly MccalopAssociate Director, HrFT$107,917$107,917
Jana BaysProgram DirectorFT$106,202$106,202
Weslee LinnigFinance Dir./CFO as of 3/28/19FT$88,404$88,404
Ashley PatrickCorp. Secretary Until 4/16/19PT$77,208$77,208
Sarah Beisler NasirCorp. Secretary as of 4/16/19FT$65,939$65,939

Board Members and Trustees

NameTitle
Cynthia AugustineChair and Trustee
Khari GarvinExecutive Director
Ann PattersonTrustee
Ashley OyloeTrustee
Benita JonesTrustee
Cindy RushingTrustee
Joe MandatoTrustee
Kelsie DerouselleTrustee
Latorra SimmonsTrustee
Sunil SaniTrustee
Teresa KylloTrustee
Jeremy KohombanTrustee as of 2/27/19
Moneke BrownTrustee as of 2/27/19
Pernell TrentTrustee as of 2/27/19
Charlotte GuymanTrustee Until 2/27/19
Vera AbrahamTrustee Until 2/27/19
Tina TownsendTrustee Until 8/1/19

Highest Paid Contractors

ContractorServicesLocationCompensation
Shine Early Learning IncConsulting63 W 125th Street 6th FLOOR, New York, NY 10027$267,651
Revenue and Support

Revenue Composition

Contributions and Grants
$18,184,551
Program Service Revenue
$0
Investment Income
$22
Other Revenue
$33,239
All Other Contributions
$611,397
Change in Net Assets
$-382,612

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
Books and Publications-$255,035Fair Market Value
Clothing and Household Goods-$136,940Fair Market Value
Food Inventory1$30,703Fair Market Value
Total Noncash Contributions1$422,678-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$11,532,610
Other Expenses$7,058,481
Grants and Similar Amounts Paid$9,333
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,420,282$298,832$0$8,719,114
Other Employee Benefits$1,843,407$69,714$0$1,913,121
Occupancy$1,734,543$34,446$0$1,768,989
Fees for Services Other$603,510$0$0$603,510
Other Expenses$592,366$0$0$592,366
Travel$491,343$36,476$0$527,819
Pension Plan Contributions$468,321$33,124-$501,445
Current Officers, Directors, Trustees, and Key Employees$157,413$241,517$0$398,930
Office Expenses$381,076$8,437$0$389,513
All Other Expenses$130,770$11,023-$141,793
Insurance$93,047$34,308$0$127,355
Conferences and Meetings$42,003$6,599$0$48,602
Fees for Services Legal$34,226-$0$34,226
Information Technology$17,702$538$0$18,240
Grants to Domestic Orgs$9,333--$9,333
Advertising$4,567$0$0$4,567
Total Functional Expenses$17,134,776$1,465,648$0$18,600,424
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
Due to Scus$623,949
Payroll Liabilities to Scus$469,881
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
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 khari garvin, weslee linnig, sarah beisler nasir, arvelis bryd, beverly mccalop, and jana bays 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"). Juliana brannan and ashley patrick are also full-time employees of scus, but did not support head start operations full time. Part of the duties of juliana brannan and ashley patrick and all of the duties of khari garvin, weslee linnig, sarah beisler nasir, arvelis bryd, beverly mccalop, and jana bays 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, 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 16, 2020.

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
% WESLEE LINNIG
Phone
2032214000
Address
501 KINGS HIGHWAY EAST Suite STE 40, FAIRFIELD, CT 06825

Signing Officer

Name
Weslee Linnig
Title
Finance Director/CFO
Phone
2032214000
Signed
2020-08-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Khari Garvin
Formed
2011
Legal Domicile
Ct
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
1,664

Preparer

Firm
Kpmg Llp
Address
345 PARK AVENUE, NEW YORK, NY 10154
Preparer
Devin L Duncan
Phone
2127589700
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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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1CFO UNTIL 3/28/19
IRS990/Form990PartVIISectionAGrp/TitleTxt2DEPUTY EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3ASSOCIATE DIRECTOR, HR
IRS990/Form990PartVIISectionAGrp/TitleTxt4PROGRAM DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5FINANCE DIR./CFO AS OF 3/28/19
IRS990/Form990PartVIISectionAGrp/TitleTxt6CORP. SECRETARY UNTIL 4/16/19
IRS990/Form990PartVIISectionAGrp/TitleTxt7CORP. SECRETARY AS OF 4/16/19
IRS990/Form990PartVIISectionAGrp/TitleTxt8CHAIR AND TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
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