Civic Intelligence

Scus Head Start Programs Inc.

990 • Fiscal year 2020 • EIN 45-3672468

Jan 01, 2020 to Dec 31, 2020 • Filed on Aug 11, 2021

501 Kings Highway East No 400Fairfield, 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

1.32x

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

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

43rd percentile

0.23x

Higher debt load relative to revenue than 43% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Net Margin

28th percentile

-2.8%

Higher net margin than 28% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

53rd percentile

$181,820

Higher top officer pay than 53% of similar nonprofits.

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

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

96th percentile

120%

Faster asset growth than 96% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

57th percentile

5.2%

Faster revenue growth than 57% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Assets

Up

$3,293,842

Up $1,794,098 (+120%) from 2019

Net Assets

Down

-$1,044,291

Down $531,191 (-104%) from 2019

Liabilities

Up

$4,338,133

Up $2,325,289 (+116%) from 2019

Revenue

Up

$19,163,502

Up $945,690 (+5.2%) from 2019

Expenses

Up

$19,694,693

Up $1,094,269 (+5.9%) from 2019

Net Income

Down

-$531,191

Down $148,579 (-39%) from 2019

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

2020

Assets$3,293,842
Liabilities$4,338,133
Net Assets-$1,044,291

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

2020

Revenue$19,163,502
Expenses$19,694,693
Net Income-$531,191
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Aug 11, 2021
Return Version
2020v4.1
Gross Receipts
$19,163,502
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.

Programs promote school readiness by enhancing social and cognitive development of children.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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$429,335$2,699,121▲ $2,269,786
Pledges and Grants Receivable$994,465$450,560▼ $543,905
Prepaid Expenses and Deferred Charges$75,944$47,831▼ $28,113
Total Assets$1,499,744$3,293,842▲ $1,794,098
Other Assets Total$0$96,330▲ $96,330
Liabilities
Other Liabilities$1,093,830$3,902,697▲ $2,808,867
Accounts Payable and Accrued Expenses$879,374$295,668▼ $583,706
Deferred Revenue$39,640$139,768▲ $100,128
Total Liabilities$2,012,844$4,338,133▲ $2,325,289
Net Assets / Fund Balance
Net Assets With Donor Restrictions$-513,100$-1,044,291▼ $531,191
Total Net Assets Fund Balance$-513,100$-1,044,291▼ $531,191
Total Liabilities and Net Assets / Fund Balance$1,499,744$3,293,842▲ $1,794,098
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Arvelis ByrdDeputy Executive DirectorFT$140,534$140,534
Weslee LinnigChief Financial OfficerFT$103,769$103,769
Sarah Beisler NasirCorp. Secretary Until 4/21/2020-$88,500$88,500
Ashley PatrickCorp. Secretary as of 4/21/2020FT$79,386$79,386

Board Members and Trustees

NameTitle
Cynthia AugustineChair and Trustee Until 2/26/2020
Khari GarvinExecutive Director
Ann PattersonTrustee
Ashley OyloeTrustee
Benita JonesTrustee
Jeremy KohombanTrustee
Joe MandatoTrustee
Pernell TrentTrustee
Sunil SaniTrustee
Ann BenfieldTrustee 2/26/2020 - 3/2/2020
Veronica ThompsonTrustee 2/26/2020 - 3/4/2020
Damien PapillionTrustee 2/26/2020 - 7/31/2020
Shevetta Chenevert GreenTrustee 2/26/2020 - 7/31/2020
Amos MccloreyTrustee as of 2/26/2020
Cassaundra AndersonTrustee as of 2/26/2020
David DollarTrustee as of 2/26/2020
Julie NordstromTrustee as of 2/26/2020
Sandy DonovanTrustee as of 2/26/2020
Tranissa CormierTrustee as of 2/26/2020
Cindy RushingTrustee Until 2/26/2020
Kelsie DerouselleTrustee Until 2/26/2020
Latorra SimmonsTrustee Until 2/26/2020
Moneke BrownTrustee Until 2/26/2020
Teresa KylloTrustee Until 2/26/2020

Highest Paid Contractors

ContractorServicesLocationCompensation
D & C #1 Construction LLCConstruction905 SAINT MAURICE LANE, Natchitoches, LA 71457$443,701
A&j Landscaping & PaintRenovationPO BOX 1448, Biscoe, NC 27209$191,213
Revenue and Support

Revenue Composition

Contributions and Grants
$19,160,962
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$2,540
All Other Contributions
$541,982
Change in Net Assets
$-531,191

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
Clothing and Household Goods-$219,894Fair Market Value
Books and Publications-$149,773Fair Market Value
Other Non Cash Contri Table1$49,695Fair Market Value
Food Inventory2$25,962Fair Market Value
Total Noncash Contributions3$445,324-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$12,444,899
Other Expenses$7,249,794
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$9,037,324$233,393-$9,270,717
Occupancy$2,958,842$58,818-$3,017,660
Other Employee Benefits$1,979,863$35,653-$2,015,516
Current Officers, Directors, Trustees, and Key Employees$288,982$347,614-$636,596
Fees for Services Other$575,504$28,449-$603,953
Office Expenses$573,710$11,014-$584,724
Pension Plan Contributions$489,548$32,522-$522,070
All Other Expenses$370,993$23,263-$394,256
Other Expenses$243,964$10,627-$254,591
Travel$187,717$8,297-$196,014
Insurance$100,343$43,868-$144,211
Information Technology$82,209--$82,209
Fees for Services Legal$11,436$11,546-$22,982
Conferences and Meetings$12,891$618-$13,509
Advertising$11,404--$11,404
Total Functional Expenses$18,206,172$1,488,521$0$19,694,693
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Scus$3,902,697
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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 and arvelis bryd 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"). Sarah beisler nasir and ashley patrick are also full-time employees of scus, but did not support head start operations full time. Part of the duties of sarah beisler nasir, ashley patrick and all of the duties of khari garvin, weslee linnig and arvelis bryd 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 6

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 A, Line 7A

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

Form 990, Part VI, Section A, Line 7B

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

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 late july and then sent to the audit committee of the scus board prior to filing with the irs before the extended due date of november 15, 2021.

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. 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, Line 15

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
Phone
2032214000
Address
501 KINGS HIGHWAY EAST NO 400, FAIRFIELD, CT 06825

Signing Officer

Name
Weslee Linnig
Title
Finance Director/CFO
Phone
2032214000
Signed
2021-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arvelis Byrd
Formed
2011
Legal Domicile
Ct
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
1,196

Preparer

Firm
Kpmg Llp
Address
55 SECOND STREET SUITE 1400, SAN FRANCISCO, CA 94105
Preparer
Darleen Lum
Phone
4159635100
Supplemental Narrative

Additional Explanations

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 providing services to scus head start are employed and paid by save the children federation, inc. ("scus") a related 501(c)(3) organization. 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

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. Community development aquaventures and scf social ventures were incorporated in singapore in september 2020 as exempt private companies limited by shares. 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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IRS990/Form990PartVIISectionAGrp/PersonNm4SHEVETTA CHENEVERT GREEN
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IRS990/Form990PartVIISectionAGrp/PersonNm6KELSIE DEROUSELLE
IRS990/Form990PartVIISectionAGrp/PersonNm7DAVID DOLLAR
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IRS990/Form990PartVIISectionAGrp/PersonNm26SARAH BEISLER NASIR
IRS990/Form990PartVIISectionAGrp/PersonNm27ARVELIS BYRD
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR AND TRUSTEE UNTIL 2/26/2020
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE AS OF 2/26/2020
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE 2/26/2020 - 3/2/2020
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE UNTIL 2/26/2020
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE 2/26/2020 - 7/31/2020
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE AS OF 2/26/2020
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE UNTIL 2/26/2020
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE AS OF 2/26/2020
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE AS OF 2/26/2020
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE AS OF 2/26/2020
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE AS OF 2/26/2020
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE UNTIL 2/26/2020
IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20TRUSTEE UNTIL 2/26/2020
IRS990/Form990PartVIISectionAGrp/TitleTxt21TRUSTEE 2/26/2020 - 3/4/2020
IRS990/Form990PartVIISectionAGrp/TitleTxt22TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt23CORP. SECRETARY AS OF 4/21/2020
IRS990/Form990PartVIISectionAGrp/TitleTxt24EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt26CORP. SECRETARY UNTIL 4/21/2020
IRS990/Form990PartVIISectionAGrp/TitleTxt27DEPUTY EXECUTIVE DIRECTOR
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IRS990/MissionDesc0SCUS 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.
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