Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
990 • Fiscal year 2018 • EIN 45-4952663
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
Liabilities / Revenue
44th percentile
Higher debt load relative to revenue than 44% of similar nonprofits.
Net Margin
21st percentile
Higher net margin than 21% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 9.2% of source-year revenue.
Asset Growth
4th percentile
Faster asset growth than 4% of similar nonprofits.
Revenue Growth
71st percentile
Faster revenue growth than 71% of similar nonprofits.
Assets
Down$302,273
Down $110,037 (-27%) from 2017
Net Assets
Down$193,789
Down $152,576 (-44%) from 2017
Liabilities
Up$108,484
Up $42,539 (+65%) from 2017
Revenue
Up$1,564,780
Up $212,536 (+16%) from 2017
Expenses
Up$1,717,356
Up $289,175 (+20%) from 2017
Net Income
Down-$152,576
Down $76,639 (-101%) from 2017
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Pledges and Grants Receivable | $265,300 | $200,000 | ▼ $65,300 |
| Accounts Receivable | $21,464 | $68,585 | ▲ $47,121 |
| Land, Buildings, and Equipment, Net | $0 | $23,430 | ▲ $23,430 |
| Cash and Non-Interest-Bearing Accounts | $119,965 | $5,212 | ▼ $114,753 |
| Prepaid Expenses and Deferred Charges | $5,581 | $5,046 | ▼ $535 |
| Total Assets | $412,310 | $302,273 | ▼ $110,037 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $65,945 | $68,484 | ▲ $2,539 |
| Mortgage Notes Payable Secured by Investment Property | - | $40,000 | - |
| Total Liabilities | $65,945 | $108,484 | ▲ $42,539 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $87,565 | $143,789 | ▲ $56,224 |
| Temporarily Rstr Net Assets | $258,800 | $50,000 | ▼ $208,800 |
| Total Net Assets Fund Balance | $346,365 | $193,789 | ▼ $152,576 |
| Total Liabilities and Net Assets / Fund Balance | $412,310 | $302,273 | ▼ $110,037 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $23,430 | $29,657 | $53,087 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Cherie Craft | Executive Director | FT | $126,998 | $16,251 | $143,249 |
| Name | Title |
|---|---|
| Dr Margot Kaplan-sanoff | President |
| Amara Azubuike | Board Member |
| Ben Siegel Md | Board Member |
| Betty Bardige | Board Member |
| Dale Eck | Board Member |
| John Lippitt | Board Member |
| Katie May Tucker | Board Member |
| Tony Lee | Board Member |
| Simone Lopez | Clerk |
| Michael Carmen | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,205,341 |
| Other Expenses | $512,015 |
| Total Fundraising Expense | $168,889 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $659,384 | $88,639 | $102,002 | $850,025 |
| Current Officers, Directors, Trustees, and Key Employees | $34,425 | $75,735 | $27,540 | $137,700 |
| Other Employee Benefits | $89,149 | $12,068 | $13,817 | $115,034 |
| Payroll Taxes | $72,833 | $16,413 | $13,336 | $102,582 |
| Office Expenses | $42,420 | $18,796 | $7,768 | $68,984 |
| Other Expenses | $33,051 | - | $2,081 | $33,051 |
| Fees for Services Accounting | - | $23,899 | - | $23,899 |
| Conferences and Meetings | $21,712 | - | - | $21,712 |
| Occupancy | $12,809 | $2,886 | $2,345 | $18,040 |
| Fees for Services Other | $5,662 | $6,362 | - | $12,024 |
| Travel | $5,994 | - | - | $5,994 |
| Insurance | - | $3,968 | - | $3,968 |
| Depreciation Depletion | $2,603 | - | - | $2,603 |
| Interest | - | $1,474 | - | $1,474 |
| Total Functional Expenses | $1,298,227 | $250,240 | $168,889 | $1,717,356 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $2,203,180 |
| Expenses per Audited Statements | $1,717,356 |
| Total Expenses per Form 990 | $1,717,356 |
| Expenses Not Reported on Form 990 | $485,824 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“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.”
“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.”
“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.”
“UPON REQUEST”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 65945 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 68484 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 21464 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 68585 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AllOtherContributionsAmt | 0 | 1125408 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | CHERIE CRAFT EXECUTIVE DIRECTOR |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6176355030 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 68 ANNUNCIATION ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BOSTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 021201808 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 119965 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 5212 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 27540 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 75735 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 34425 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 137700 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 21712 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 21712 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1564780 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 512015 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -152576 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1205341 |
| IRS990/CYTotalExpensesAmt | 0 | 1717356 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 168889 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1564780 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 2603 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 2603 |
| IRS990/Desc | 0 | TO EMPOWER AND PROVIDE LOW INCOME FAMILIES AND COMMUNITIES WITH THE TOOLS, RESOURCES AND SUPPORT NECESSARY TO BREAK CYCLES OF CHRONIC UNDERACHIEVEMENT IN EDUCATION AND GENERATIONAL POVERTY THROUGH INITIATIVES, PROGRAMS AND ACTIVITIES INCLUDING, BUT NOT LIMITED TO (I) PARENTING WORKSHOPS, (II) FAMILY SUPPORT PROGRAMS, (III) ADULT EDUCATION AND FAMILY LITERACY COURSES, AND (IV) SCHOOL READINESS ACTIVITIES. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 43 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1298227 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 23899 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 23899 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 6362 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 5662 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 12024 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 16251 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DR MARGOT KAPLAN-SANOFF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MICHAEL CARMEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CHERIE CRAFT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | SIMONE LOPEZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | AMARA AZUBUIKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BETTY BARDIGE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DALE ECK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | TONY LEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | KATIE MAY TUCKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | BEN SIEGEL MD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | JOHN LIPPITT |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 126998 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CLERK |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2012 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GovernmentGrantsAmt | 0 | 439372 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1564780 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 3968 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3968 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 1474 |
| IRS990/InterestGrp/TotalAmt | 0 | 1474 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 29657 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 23430 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 53087 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 1 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 40000 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 346365 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 193789 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 2345 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 2886 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 12809 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 18040 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 7768 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 18796 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 42420 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 68984 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 13817 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 12068 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 89149 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 115034 |
| IRS990/OtherExpensesGrp/Desc | 0 | PROGRAM ACTIVITIES/SUPP |
| IRS990/OtherExpensesGrp/Desc | 1 | STAFF TRAINING AND DEVE |
| IRS990/OtherExpensesGrp/Desc | 2 | FOOD AND MEALS |
| IRS990/OtherExpensesGrp/Desc | 3 | CLIENT TRANSPORTATION |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 2081 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 176927 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 89860 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 51398 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 33051 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 176927 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 91941 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 51398 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 33051 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 102002 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 88639 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 659384 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 850025 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 13336 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 16413 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 72833 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 102582 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 265300 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 200000 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 5581 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 5046 |
| IRS990/PrincipalOfficerNm | 0 | MARGOT KAPLAN-SANOFF |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1349437 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 418586 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2807 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -75937 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1009595 |
| IRS990/PYTotalExpensesAmt | 0 | 1428181 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1352244 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -152576 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 1564780 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1349437 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 844771 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 945279 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2750951 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 7455218 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt | 0 | 458554 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt | 0 | 458554 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 458554 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 458554 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 458554 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 2292770 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 239 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 502 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 684 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 1425 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 2807 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.81670 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.77080 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 7962770 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 1785218 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 2023334 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1807991 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1303325 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1403833 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3209505 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 9747988 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 9749413 |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt | 0 | 58967 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt | 0 | 54455 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt | 0 | 54346 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt | 0 | 167768 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt | 0 | 235868 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt | 0 | 217818 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt | 0 | 217384 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt | 0 | 671070 |
| IRS990ScheduleC/GrassrootsCeilingAmt | 0 | 251652 |
| IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt | 0 | 58967 |
| IRS990ScheduleC/LobbyingCeilingAmt | 0 | 1006605 |
| IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt | 0 | 235868 |
| IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt | 0 | 1717356 |
| IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt | 0 | 1717356 |
| IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt | 0 | 0 |
| IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt | 0 | 0 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 485824 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 485824 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 23430 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 29657 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 53087 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 485824 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1717356 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 485824 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1564780 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 23430 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1717356 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1564780 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2050604 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2203180 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MA |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 1 | DC |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 258800 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 50000 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 412310 |
| IRS990/TotalAssetsEOYAmt | 0 | 302273 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 412310 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 302273 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 1564780 |
| IRS990/TotalEmployeeCnt | 0 | 43 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 168889 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 250240 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1298227 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1717356 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 65945 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 108484 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 65945 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 108484 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 346365 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 193789 |
| IRS990/TotalOtherCompensationAmt | 0 | 16251 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1298227 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 126998 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1564780 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 73 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 412310 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 302273 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 5994 |
| IRS990/TravelGrp/TotalAmt | 0 | 5994 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.