Civic Intelligence

Scus Head Start Programs Inc.

990 • Fiscal year 2022 • EIN 45-3672468

Jan 01, 2022 to Dec 31, 2022 • Filed on Aug 10, 2023

501 Kings Highway East 400Fairfield, CT 06825

(203) 221-4000

Siviq Scores

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

Liabilities / Assets

98th percentile

1.57x

Higher debt load relative to assets than 98% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Liabilities / Revenue

40th percentile

0.19x

Higher debt load relative to revenue than 40% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Net Margin

20th percentile

-5.5%

Higher net margin than 20% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2022

Asset Growth

80th percentile

17%

Faster asset growth than 80% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Revenue Growth

89th percentile

61%

Faster revenue growth than 89% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Assets

Up

$4,373,716

Up $643,776 (+17%) from 2021

Net Assets

Down

-$2,504,943

Down $1,258,807 (-101%) from 2021

Liabilities

Up

$6,878,659

Up $1,902,583 (+38%) from 2021

Revenue

Up

$36,577,051

Up $13,892,908 (+61%) from 2021

Expenses

Up

$38,582,486

Up $15,696,498 (+69%) from 2021

Net Income

Down

-$2,005,435

Down $1,803,590 (-894%) from 2021

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

2022

Assets$4,373,716
Liabilities$6,878,659
Net Assets-$2,504,943

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

2022

Revenue$36,577,051
Expenses$38,582,486
Net Income-$2,005,435
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 10, 2023
Return Version
2022v5.0
Gross Receipts
$36,577,051
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 social and cognitive development (see sch o).

Balance Sheet Detail
LineBeginningEndChange
Assets
Inventories for Sale or Use$528,453$998,625▲ $470,172
Cash and Non-Interest-Bearing Accounts$1,944,537$827,512▼ $1,117,025
Pledges and Grants Receivable$1,253,111$407,298▼ $845,813
Prepaid Expenses and Deferred Charges$3,839$181,122▲ $177,283
Total Assets$3,729,940$4,373,716▲ $643,776
Other Assets Total$0$1,959,159▲ $1,959,159
Liabilities
Other Liabilities$3,955,177$5,282,049▲ $1,326,872
Accounts Payable and Accrued Expenses$976,985$1,596,610▲ $619,625
Deferred Revenue$43,914--
Total Liabilities$4,976,076$6,878,659▲ $1,902,583
Net Assets / Fund Balance
Net Assets With Donor Restrictions$-1,246,136$-2,504,943▼ $1,258,807
Total Net Assets Fund Balance$-1,246,136$-2,504,943▼ $1,258,807
Total Liabilities and Net Assets / Fund Balance$3,729,940$4,373,716▲ $643,776

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,959,159--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Arvelis ByrdExecutive DirectorFT$145,546$97,405$242,951
Lteisha CurtisDeputy Executive DirectorFT$120,042$63,781$183,823
Jana BaysProgram DirectorFT$101,361$29,316$130,677
Weslee LinnigChief Financial OfficerFT$111,911$15,463$127,374
Ashley PatrickCorporate SecretaryFT$72,946$25,197$98,143

Board Members and Trustees

NameTitle
Julie NordstromBoard Chair
Amos MccloreyDirector
Benita JonesDirector
Joe MandatoDirector
Pernell TrentDirector
Sandy DonovanDirector
Sunil SaniDirector
Korynne WrightDirector (as of 3/16/22)
Steven Wolfe PereiraDirector (as of 9/2/22)
Ann PattersonDirector (until 3/16/22)
Cassaundra AndersonDirector (until 9/2/22)
Dave SewellDirector (until 9/2/22)
Jeremy KohombanDirector (until 9/2/22)
Shaka CarrollDirector (until 9/2/22)

Highest Paid Contractors

ContractorServicesLocationCompensation
Mendoza Roofing LLCConstruction307 HUNSUCKER STREET, Biscoe, NC 27209$214,373
Arely's Painting And LandscapingRepairs & Maint369 AUMAN ROAD, Biscoe, NC 27209$148,268
Genaro Osorio SalazarLandscaping915 CENTER STREET, Oakboro, NC 28129$136,986
Teaching StrategiesSchool Curriculum30888 MOMENTUM PLACE, Chicago, IL 60689$129,818
Dicabi Solutions LLCConsulting4801 GLENWOOD AVE SUITE 200-374, Raleigh, NC 27612$111,427
Revenue and Support

Revenue Composition

Contributions and Grants
$36,573,467
Program Service Revenue
$0
Investment Income
$3,584
Other Revenue
$0
All Other Contributions
$3,525,064
Change in Net Assets
$-2,005,435

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$3,182,882Fair Market Value
Books and Publications$236,755Fair Market Value
Total Noncash Contributions$3,419,637-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$23,812,187
Other Expenses$14,325,250
Grants and Similar Amounts Paid$445,049
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$15,971,816$2,299,294-$18,271,110
Other Employee Benefits$3,679,837$455,132-$4,134,969
Occupancy$3,995,169$105,372-$4,100,541
Travel$1,112,633$121,065-$1,233,698
Office Expenses$845,880$324,546-$1,170,426
Pension Plan Contributions$789,241$148,400-$937,641
Fees for Services Other$454,669$329,293-$783,962
Current Officers, Directors, Trustees, and Key Employees-$468,467-$468,467
Grants to Domestic Orgs$445,049--$445,049
Insurance$261,193$131,792-$392,985
Information Technology$203,674$14,270-$217,944
Conferences and Meetings$103,147$15,523-$118,670
Advertising$20,586$96,523-$117,109
Other Expenses$101,218$3,734-$104,952
All Other Expenses$44,317$15,452-$59,769
Fees for Services Legal$633$5,158-$5,791
Total Functional Expenses$34,055,078$4,527,408$0$38,582,486
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
African American Cultural Center and MuseumAlexandria, LA-Education Activity$0
Boys and Girls Clubs of Acadiana IncLafayette, LA501(c)3Education Activity$0
Casa of St Landry - Evangeline IncOpelousas, LA501(c)3Education Activity$0
Parish of Natchitoches - Parish GovernmentNatchitoches, LAGov EntityEducation Activity$0
Word MinistriesEunice, LA501(c)3Education Activity$0
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$3,298,314
Right of Use Liability$1,983,735
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, 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 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. 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 majority of the policies and procedures of its sole member, scus. The form 990 was reviewed by the head start board of directors in mid-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, 2023.

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' corporate secretary. 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, section b, lines 13 and 14 governance policies 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, Section B, Line 15

Determining compensation 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 performed in 2022.

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.

Form 990, Part VIII, Line 1D

In 2022, the organization received $1,387,418 in funding, per a subgrant agreement with save the children federation, inc.

Filing and Contact Details

Filer

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

Signing Officer

Name
Weslee Linnig
Title
Executive Director
Phone
2032214000
Signed
2023-08-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arvelis Byrd
Formed
2011
Legal Domicile
Ct
Voting Board Members
9
Independent Board Members
9
Employees
627
Volunteers
1,799

Preparer

Firm
Kpmg Llp
Address
345 PARK AVENUE, NEW YORK, NY 10154-0102
Preparer
Evan W Seekamp
Phone
2127589700
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1 and Part III, 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 V, Line 2

All forms w-2 are issued by scus head start. Salaries of scus, a related 501(c)(3) organization, allocated to time worked for scus head start has been properly reported as scus head start salary expense.

FORM 990, PART XI, LINE 9:

2022 expense paid in 2023 746,628.

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. Scus consolidated head start activity is included in the scus consolidated audited financial statements.

Form 990, Part XII, Line 3B

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

Schedule D, Part X, Line 2

The following footnote is from the consolidated financial statements of save the children federation, inc (scus): the internal revenue service has ruled that, pursuant to section 501(c)(3) of the internal revenue code (the code), scus and scus head start programs, inc (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 save the children action network, inc (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 pte ltd (cda) and scf social ventures pte ltd (scf) were incorporated in singapore in september 2020 as exempt private companies limited by shares. Pt solusi masyarakat mandiri (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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