Civic Intelligence

Smart from the Start Inc.

990 • Fiscal year 2017 • EIN 45-4952663

Jul 01, 2016 to Jun 30, 2017 • Filed on Oct 17, 2017

Organization ProfileSMARTFROMTHESTARTINC.ORG
68 Annunciation RoadBoston, MA 02120-1808

(617) 635-5030

Siviq Scores

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

Liabilities / Assets

59th percentile

0.16x

Higher debt load relative to assets than 59% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

37th percentile

0.05x

Higher debt load relative to revenue than 37% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

26th percentile

-5.6%

Higher net margin than 26% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

75th percentile

$116,051

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 8.6% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

4th percentile

-28%

Faster asset growth than 4% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

88th percentile

60%

Faster revenue growth than 88% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$412,310

Down $162,482 (-28%) from 2016

Net Assets

Down

$346,365

Down $75,937 (-18%) from 2016

Liabilities

Down

$65,945

Down $86,545 (-57%) from 2016

Revenue And Expenses
Liabilities / Revenue37th percentileNet Margin26th percentile

Revenue

Up

$1,352,244

Up $507,234 (+60%) from 2016

Expenses

Up

$1,428,181

Up $4,339 (+0.3%) from 2016

Net Income

Up

-$75,937

Up $502,895 (+87%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

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

$3.0M$2.0M$1.0M$0Assets 2012: $54,155Liabilities 2012: $14,6732012Assets 2013: $524,516Liabilities 2013: $194,435Net Assets 2013: $330,0812013Assets 2014: $1,704,720Liabilities 2014: $109,251Net Assets 2014: $1,595,4692014Assets 2015: $1,191,910Liabilities 2015: $190,776Net Assets 2015: $1,001,1342015Assets 2016: $574,792Liabilities 2016: $152,490Net Assets 2016: $422,3022016Assets 2017: $412,310Liabilities 2017: $65,945Net Assets 2017: $346,3652017Assets 2018: $302,273Liabilities 2018: $108,484Net Assets 2018: $193,7892018Assets 2019: $308,790Liabilities 2019: $191,758Net Assets 2019: $117,0322019Assets 2020: $653,027Liabilities 2020: $344,233Net Assets 2020: $308,7942020Assets 2021: $285,988Liabilities 2021: $185,893Net Assets 2021: $100,0952021Assets 2022: $446,700Liabilities 2022: $436,967Net Assets 2022: $9,7332022Assets 2023: $592,176Liabilities 2023: $511,627Net Assets 2023: $80,5492023Assets 2024: $2,848,385Liabilities 2024: $457,795Net Assets 2024: $2,390,5902024

Highlighted filing

2017

Assets$412,310
Liabilities$65,945
Net Assets$346,365
Open 2017 Filing

Operations Trend

Revenue Growth88th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $73,074Expenses 2012: $33,592Net Income 2012: $39,4822012Revenue 2013: $1,292,617Expenses 2013: $1,302,018Net Income 2013: -$9,4012013Revenue 2014: $2,751,312Expenses 2014: $1,485,924Net Income 2014: $1,265,3882014Revenue 2015: $945,781Expenses 2015: $1,540,116Net Income 2015: -$594,3352015Revenue 2016: $845,010Expenses 2016: $1,423,842Net Income 2016: -$578,8322016Revenue 2017: $1,352,244Expenses 2017: $1,428,181Net Income 2017: -$75,9372017Revenue 2018: $1,564,780Expenses 2018: $1,717,356Net Income 2018: -$152,5762018Revenue 2019: $1,892,672Expenses 2019: $1,969,429Net Income 2019: -$76,7572019Revenue 2020: $1,996,574Expenses 2020: $1,804,812Net Income 2020: $191,7622020Revenue 2021: $2,230,092Expenses 2021: $2,438,791Net Income 2021: -$208,6992021Revenue 2022: $2,816,832Expenses 2022: $2,907,194Net Income 2022: -$90,3622022Revenue 2023: $3,058,351Expenses 2023: $3,035,435Net Income 2023: $22,9162023Revenue 2024: $5,597,726Expenses 2024: $3,299,957Net Income 2024: $2,297,7692024

Highlighted filing

2017

Revenue$1,352,244
Expenses$1,428,181
Net Income-$75,937
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Oct 17, 2017
Return Version
2016v3.0
Gross Receipts
$1,352,244
Mission and Program Overview

Mission

To prevent the acheivement gap among young children living in the lowest income families and communities. Smart empowers parents and caregivers in under-served communities with the tools, resources and support they need to break cycles of chronic school underachievement and generational poverty.

Smart from the start (smart) is a family support, community engagement and school readiness program that has as its mission to prevent the achievement gap among low-income, young children living in boston's most underserved communities. Smart from the start empowers families and communities with the resources, tools and support to break cycles of generational poverty and chronic school underachievement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$467,300$265,300▼ $202,000
Cash and Non-Interest-Bearing Accounts$51,083$119,965▲ $68,882
Loans From Officers Directors$52,000$0▼ $52,000
Accounts Receivable$19,047$21,464▲ $2,417
Prepaid Expenses and Deferred Charges$6,952$5,581▼ $1,371
Land, Buildings, and Equipment, Net$5,410$0▼ $5,410
Total Assets$574,792$412,310▼ $162,482
Other Assets Total$25,000$0▼ $25,000
Liabilities
Accounts Payable and Accrued Expenses$100,490$65,945▼ $34,545
Total Liabilities$152,490$65,945▼ $86,545
Net Assets / Fund Balance
Temporarily Rstr Net Assets$501,800$258,800▼ $243,000
Unrestricted Net Assets$-79,498$87,565▲ $167,063
Total Net Assets Fund Balance$422,302$346,365▼ $75,937
Total Liabilities and Net Assets / Fund Balance$574,792$412,310▼ $162,482

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$27,054$27,054
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cherie CraftExecutive DirectorFT$100,932$15,119$116,051

Board Members and Trustees

NameTitle
Dr Margot Kaplan-sanoffPresident
Ben Siegel MdBoard Member
Betty BardigeBoard Member
Carlos CalderonBoard Member
Courtney NewBoard Member
Dale EckBoard Member
John LippittBoard Member
Tony LeeBoard Member
Simone LopezClerk
Michael CarmenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,349,437
Program Service Revenue
$2,807
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,085,209
Change in Net Assets
$-75,937

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,352,244
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$463,190
Total Revenue per Audited Statements
$1,815,434
Total Revenue per Form 990
$1,352,244
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,009,595
Other Expenses$418,586
Total Fundraising Expense$143,042
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$569,959$105,527$18,528$694,014
Current Officers, Directors, Trustees, and Key Employees$22,949$30,599$99,444$152,992
Payroll Taxes$69,923$15,757$12,803$98,483
Other Employee Benefits$47,895$11,005$5,206$64,106
Office Expenses$24,115$26,025$4,968$55,108
Fees for Services Accounting-$49,964-$49,964
Other Expenses$37,029--$37,029
Fees for Services Other$13,572$3,538-$17,110
Conferences and Meetings$14,788--$14,788
Occupancy$7,951$1,747$1,419$11,117
Insurance$3,567$2,219$674$6,460
Depreciation Depletion$5,410--$5,410
Travel$5,272--$5,272
Total Functional Expenses$1,038,758$246,381$143,042$1,428,181

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,891,371
Expenses per Audited Statements$1,428,181
Total Expenses per Form 990$1,428,181
Expenses Not Reported on Form 990$463,190
Expenses Not Reported on Financial Statements$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
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$52,000$0▼ $52,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The board of directors reviews and approves the form 990 prior to its filing. The form 990 was then authorized and signed by the organization's executive director.”

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

“The board of directors requires an annual declaration from all board members and senior management as to the existence and disclosure of any potential conflicts of interest. The board members sign a disclosure statement. Any potential conflicts are discussed by the dis-interested board members, while the party in potential conflict is required to leave the room. Board meeting minutes will document the discussion and decision making process. In the event of a potential conflict, procedures to obtain competitive bids and diligence on fair value will be established.”

Form 990, Part VI, Section B, Line 15A

“Smart from the start's executive compensation program is administered by the board of directors through its executive committee. The executive committee is responsible for establishing and maintaining a competitive compensation program for the key executives of the organization. The committee meets as needed to review the compensation program and make recommendations for any changes to the board, as appropriate. A performance evaluation is conducted and reviewed in the spring of each year and is intended to ensure that the compensation program falls within a reasonable range of competitive practices for comparable positions among similarly situated organizations. Following this review, the committee reviews and approves, for selected key executives, base salaries and annual incentive opportunity adjustments, and objectives and goals forth-upcoming year's annual incentive plan. The committee reviews and recommends to the board salary approval for the executive director.”

Form 990, Part VI, Section C, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Smart From the Start Inc
EIN
45-4952663
Phone
6176355030
Address
68 ANNUNCIATION ROAD, BOSTON, MA 02120-1808

Signing Officer

Name
Cherie Craft
Title
Executive Director
Phone
6176355030
Signed
2017-10-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Margot Kaplan-sanoff
Formed
2012
Legal Domicile
Ma
Voting Board Members
11
Independent Board Members
10
Employees
48
Volunteers
73

Preparer

Firm
Smith Sullivan & Brown Pc
Address
80 FLANDERS ROAD - SUITE 200, WESTBOROUGH, MA 01581
Preparer
Sandra M Brown CPA
Phone
5088717178
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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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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt026025
IRS990/OfficeExpensesGrp/ProgramServicesAmt024115
IRS990/OfficeExpensesGrp/TotalAmt055108
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt025000
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt05206
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt011005
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt047895
IRS990/OtherEmployeeBenefitsGrp/TotalAmt064106
IRS990/OtherExpensesGrp/Desc0PROGRAM ACTIVITIES/SUPP
IRS990/OtherExpensesGrp/Desc1STAFF TRAINING AND DEVE
IRS990/OtherExpensesGrp/Desc2FOOD AND MEALS
IRS990/OtherExpensesGrp/Desc3CLIENT TRANSPORTATION
IRS990/OtherExpensesGrp/ProgramServicesAmt0116421
IRS990/OtherExpensesGrp/ProgramServicesAmt161179
IRS990/OtherExpensesGrp/ProgramServicesAmt238728
IRS990/OtherExpensesGrp/ProgramServicesAmt337029
IRS990/OtherExpensesGrp/TotalAmt0116421
IRS990/OtherExpensesGrp/TotalAmt161179
IRS990/OtherExpensesGrp/TotalAmt238728
IRS990/OtherExpensesGrp/TotalAmt337029
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt018528
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0105527
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0569959
IRS990/OtherSalariesAndWagesGrp/TotalAmt0694014
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt012803
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015757
IRS990/PayrollTaxesGrp/ProgramServicesAmt069923
IRS990/PayrollTaxesGrp/TotalAmt098483
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0467300
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0265300
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06952
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05581
IRS990/PrincipalOfficerNm0MARGOT KAPLAN-SANOFF
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02807
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02807
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0844771
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0239
IRS990/PYOtherExpensesAmt0401293
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-578832
IRS990/PYSalariesCompEmpBnftPaidAmt01022549
IRS990/PYTotalExpensesAmt01423842
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0845010
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-75937
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02807
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01349437
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0844771
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0945279
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02750951
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01276147
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt07166585
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt0458554
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt0458554
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt0458554
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt0458554
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt0454804
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt02289020
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0239
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0502
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0684
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0955
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02380
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02807
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.77080
IRS990ScheduleA/PublicSupportPY170Pct00.71980
IRS990ScheduleA/PublicSupportTotal170Amt07290223
IRS990ScheduleA/SubstantialContributorsTotAmt02165382
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01807991
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01303325
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01403833
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03209505
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01730951
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09455605
IRS990ScheduleA/TotalSupportAmt09457985
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt054455
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt054346
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt0108801
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0217818
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt0217384
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0435202
IRS990ScheduleC/GrassrootsCeilingAmt0163202
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt054455
IRS990ScheduleC/LobbyingCeilingAmt0652803
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt0217818
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01428181
IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01428181
IRS990ScheduleC/TotalGrassrootsLobbyingGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0463190
IRS990ScheduleD/DonatedServicesUseFcltsAmt0463190
IRS990ScheduleD/ExpensesNotReportedAmt0463190
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01428181
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt027054
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt027054
IRS990ScheduleD/RevenueNotReportedAmt0463190
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01352244
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt01428181
IRS990ScheduleD/TotalRevenuePerForm990Amt01352244
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01815434
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01891371
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 PRIOR TO ITS FILING. THE FORM 990 WAS THEN AUTHORIZED AND SIGNED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REQUIRES AN ANNUAL DECLARATION FROM ALL BOARD MEMBERS AND SENIOR MANAGEMENT AS TO THE EXISTENCE AND DISCLOSURE OF ANY POTENTIAL CONFLICTS OF INTEREST. THE BOARD MEMBERS SIGN A DISCLOSURE STATEMENT. ANY POTENTIAL CONFLICTS ARE DISCUSSED BY THE DIS-INTERESTED BOARD MEMBERS, WHILE THE PARTY IN POTENTIAL CONFLICT IS REQUIRED TO LEAVE THE ROOM. BOARD MEETING MINUTES WILL DOCUMENT THE DISCUSSION AND DECISION MAKING PROCESS. IN THE EVENT OF A POTENTIAL CONFLICT, PROCEDURES TO OBTAIN COMPETITIVE BIDS AND DILIGENCE ON FAIR VALUE WILL BE ESTABLISHED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SMART FROM THE START'S EXECUTIVE COMPENSATION PROGRAM IS ADMINISTERED BY THE BOARD OF DIRECTORS THROUGH ITS EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR ESTABLISHING AND MAINTAINING A COMPETITIVE COMPENSATION PROGRAM FOR THE KEY EXECUTIVES OF THE ORGANIZATION. THE COMMITTEE MEETS AS NEEDED TO REVIEW THE COMPENSATION PROGRAM AND MAKE RECOMMENDATIONS FOR ANY CHANGES TO THE BOARD, AS APPROPRIATE. A PERFORMANCE EVALUATION IS CONDUCTED AND REVIEWED IN THE SPRING OF EACH YEAR AND IS INTENDED TO ENSURE THAT THE COMPENSATION PROGRAM FALLS WITHIN A REASONABLE RANGE OF COMPETITIVE PRACTICES FOR COMPARABLE POSITIONS AMONG SIMILARLY SITUATED ORGANIZATIONS. FOLLOWING THIS REVIEW, THE COMMITTEE REVIEWS AND APPROVES, FOR SELECTED KEY EXECUTIVES, BASE SALARIES AND ANNUAL INCENTIVE OPPORTUNITY ADJUSTMENTS, AND OBJECTIVES AND GOALS FORTH-UPCOMING YEAR'S ANNUAL INCENTIVE PLAN. THE COMMITTEE REVIEWS AND RECOMMENDS TO THE BOARD SALARY APPROVAL FOR THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/StatesWhereCopyOfReturnIsFldCd1DC
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0501800
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0258800
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0574792
IRS990/TotalAssetsEOYAmt0412310
IRS990/TotalAssetsGrp/BOYAmt0574792
IRS990/TotalAssetsGrp/EOYAmt0412310
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01349437
IRS990/TotalEmployeeCnt048
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0143042
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0246381
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01038758
IRS990/TotalFunctionalExpensesGrp/TotalAmt01428181
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0152490
IRS990/TotalLiabilitiesEOYAmt065945
IRS990/TotalLiabilitiesGrp/BOYAmt0152490
IRS990/TotalLiabilitiesGrp/EOYAmt065945
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0422302

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$412,310
Liabilities
$65,945
Net assets
$346,365
Revenue
$1,352,244
Expenses
$1,428,181
Net income
-$75,937
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.85$0.46$2.39$5.60$3.30$2.30
2023Detailed filing. Detailed filing data is available for this year.$0.59$0.51$0.08$3.06$3.04$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.44$0.01$2.82$2.91$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.29$0.19$0.10$2.23$2.44$0.21
2020Detailed filing. Detailed filing data is available for this year.$0.65$0.34$0.31$2.00$1.80$0.19
2019Detailed filing. Detailed filing data is available for this year.$0.31$0.19$0.12$1.89$1.97$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.30$0.11$0.19$1.56$1.72$0.15
2017Detailed filing. Detailed filing data is available for this year.$0.41$0.07$0.35$1.35$1.43$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.57$0.15$0.42$0.85$1.42$0.58
2015Summary only. Only limited summary data is available for this year.$1.19$0.19$1.00$0.95$1.54$0.59
2014Detailed filing. Detailed filing data is available for this year.$1.70$0.11$1.60$2.75$1.49$1.27
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.19$0.33$1.29$1.30$0.01
2012Summary only. Only limited summary data is available for this year.$0.05$0.01$0.07$0.03$0.04