Civic Intelligence

Smart from the Start Inc.

990 • Fiscal year 2019 • EIN 45-4952663

Jul 01, 2018 to Jun 30, 2019 • Filed on Apr 07, 2020

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

85th percentile

0.62x

Higher debt load relative to assets than 85% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

53rd percentile

0.10x

Higher debt load relative to revenue than 53% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

29th percentile

-4.1%

Higher net margin than 29% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

82nd percentile

$143,657

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

47th percentile

2.2%

Faster asset growth than 47% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

75th percentile

21%

Faster revenue growth than 75% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$308,790

Up $6,517 (+2.2%) from 2018

Net Assets

Down

$117,032

Down $76,757 (-40%) from 2018

Liabilities

Up

$191,758

Up $83,274 (+77%) from 2018

Revenue

Up

$1,892,672

Up $327,892 (+21%) from 2018

Expenses

Up

$1,969,429

Up $252,073 (+15%) from 2018

Net Income

Up

-$76,757

Up $75,819 (+50%) from 2018

Historical Trend

Balance Sheet Trend

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

2019

Assets$308,790
Liabilities$191,758
Net Assets$117,032

Operations Trend

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

2019

Revenue$1,892,672
Expenses$1,969,429
Net Income-$76,757
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Apr 7, 2020
Return Version
2018v3.1
Gross Receipts
$1,929,862
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$200,000$125,000▼ $75,000
Cash and Non-Interest-Bearing Accounts$5,212$119,705▲ $114,493
Accounts Receivable$68,585$45,213▼ $23,372
Land, Buildings, and Equipment, Net$23,430$18,223▼ $5,207
Prepaid Expenses and Deferred Charges$5,046$649▼ $4,397
Total Assets$302,273$308,790▲ $6,517
Liabilities
Accounts Payable and Accrued Expenses$68,484$126,758▲ $58,274
Mortgage Notes Payable Secured by Investment Property$40,000$65,000▲ $25,000
Total Liabilities$108,484$191,758▲ $83,274
Net Assets / Fund Balance
Temporarily Rstr Net Assets$50,000$125,000▲ $75,000
Unrestricted Net Assets$143,789$-7,968▼ $151,757
Total Net Assets Fund Balance$193,789$117,032▼ $76,757
Total Liabilities and Net Assets / Fund Balance$302,273$308,790▲ $6,517

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$18,223$34,864$53,087
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cherie CraftExecutive DirectorFT$133,068$10,589$143,657

Board Members and Trustees

NameTitle
John LippittPresident
Dr Margot Kaplan-sanoffPresident Emerita
Ben Siegel MdBoard Member
Betty BardigeBoard Member
Dale EckBoard Member
Millicent LawtonBoard Member
Monika WirtzBoard Member
Vance MillsBoard Member
Simone LopezClerk
Michael CarmenFormer Treasurer
Regina PyleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,891,056
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$1,616
All Other Contributions
$1,284,887
Change in Net Assets
$-76,757

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,892,672
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$458,554
Total Revenue per Audited Statements
$2,351,226
Total Revenue per Form 990
$1,892,672
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,282,689
Other Expenses$686,740
Total Fundraising Expense$110,079
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$811,241$71,389$13,617$896,247
Current Officers, Directors, Trustees, and Key Employees$47,606$66,649$76,170$190,425
Fees for Services Other$135,135$7,140-$142,275
Payroll Taxes$80,109$12,569$8,005$100,683
Other Employee Benefits$81,632$9,517$4,185$95,334
Office Expenses$48,893$18,370$4,885$72,148
Conferences and Meetings$52,034--$52,034
Other Expenses$44,357-$1,826$44,357
Fees for Services Accounting-$30,496-$30,496
Occupancy$13,923$2,184$1,391$17,498
Travel$12,029--$12,029
Insurance-$5,320-$5,320
Depreciation Depletion$5,207--$5,207
Interest-$3,422-$3,422
Fees for Services Legal-$2,395-$2,395
All Other Expenses-$1,980-$1,980
Total Functional Expenses$1,627,919$231,431$110,079$1,969,429

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,427,983
Expenses per Audited Statements$1,969,429
Total Expenses per Form 990$1,969,429
Expenses Not Reported on Form 990$458,554
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$38,806
Fundraising Direct Expenses$37,190
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
10th Anniversary Celebration$66,645$38,806$24,552$14,254
Total Events$66,645$38,806$37,190$1,616
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
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
2020-04-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Lippitt
Formed
2012
Legal Domicile
Ma
Voting Board Members
11
Independent Board Members
10
Employees
46
Volunteers
36

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/MissionDesc0TO 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/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt040000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt065000
IRS990/NetAssetsOrFundBalancesBOYAmt0193789
IRS990/NetAssetsOrFundBalancesEOYAmt0117032
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt01616
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt01616
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt01391
IRS990/OccupancyGrp/ManagementAndGeneralAmt02184
IRS990/OccupancyGrp/ProgramServicesAmt013923
IRS990/OccupancyGrp/TotalAmt017498
IRS990/OfficeExpensesGrp/FundraisingAmt04885
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt018370
IRS990/OfficeExpensesGrp/ProgramServicesAmt048893
IRS990/OfficeExpensesGrp/TotalAmt072148
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt04185
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09517
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt081632
IRS990/OtherEmployeeBenefitsGrp/TotalAmt095334
IRS990/OtherExpensesGrp/Desc0PROGRAM ACTIVITIES/SUPP
IRS990/OtherExpensesGrp/Desc1STAFF TRAINING AND DEVE
IRS990/OtherExpensesGrp/Desc2FOOD AND MEALS
IRS990/OtherExpensesGrp/Desc3CLIENT TRANSPORTATION
IRS990/OtherExpensesGrp/FundraisingAmt01826
IRS990/OtherExpensesGrp/ProgramServicesAmt0134914
IRS990/OtherExpensesGrp/ProgramServicesAmt191549
IRS990/OtherExpensesGrp/ProgramServicesAmt269290
IRS990/OtherExpensesGrp/ProgramServicesAmt344357
IRS990/OtherExpensesGrp/TotalAmt0134914
IRS990/OtherExpensesGrp/TotalAmt193375
IRS990/OtherExpensesGrp/TotalAmt269290
IRS990/OtherExpensesGrp/TotalAmt344357
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt013617
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt071389
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0811241
IRS990/OtherSalariesAndWagesGrp/TotalAmt0896247
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt08005
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012569
IRS990/PayrollTaxesGrp/ProgramServicesAmt080109
IRS990/PayrollTaxesGrp/TotalAmt0100683
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0200000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0125000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05046
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0649
IRS990/PrincipalOfficerNm0JOHN LIPPITT
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01564780
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0512015
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-152576
IRS990/PYSalariesCompEmpBnftPaidAmt01205341
IRS990/PYTotalExpensesAmt01717356
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01564780
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-76757
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01907656
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01564780
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01349437
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0844771
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0945279
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06611923
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt0458554
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt0458554
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt0458554
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt0458554
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt0458554
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt02292770
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0239
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0502
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0741
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02807
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.92670
IRS990ScheduleA/PublicSupportPY170Pct00.81670
IRS990ScheduleA/PublicSupportTotal170Amt08252347
IRS990ScheduleA/SubstantialContributorsTotAmt0652346
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02366210
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02023334
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01807991
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01303325
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01403833
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08904693
IRS990ScheduleA/TotalSupportAmt08905434
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/CurrentYearAmt062118
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt058967
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt054455
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt054346
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt0229886
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0248471
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt0235868
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt0217818
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt0217384
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0919541
IRS990ScheduleC/GrassrootsCeilingAmt0344829
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt062118
IRS990ScheduleC/LobbyingCeilingAmt01379312
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt0248471
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01969429
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01969429
IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0458554
IRS990ScheduleD/DonatedServicesUseFcltsAmt0458554
IRS990ScheduleD/EquipmentGrp/BookValueAmt018223
IRS990ScheduleD/EquipmentGrp/DepreciationAmt034864
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt053087
IRS990ScheduleD/ExpensesNotReportedAmt0458554
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01969429
IRS990ScheduleD/RevenueNotReportedAmt0458554
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01892672
IRS990ScheduleD/TotalBookValueLandBuildingsAmt018223
IRS990ScheduleD/TotalExpensesPerForm990Amt01969429
IRS990ScheduleD/TotalRevenuePerForm990Amt01892672
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02351226
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02427983
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt027839
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt027839
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt037190
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm010TH ANNIVERSARY CELEBRATION
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt012638
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt012638
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt066645
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt066645
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt038806
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt038806
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt01616
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt024552
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt024552
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

Document Assets

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Filings

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