Civic Intelligence

Smart from the Start Inc.

990 • Fiscal year 2020 • EIN 45-4952663

Jul 01, 2019 to Jun 30, 2020 • Filed on Apr 02, 2021

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

82nd percentile

0.53x

Higher debt load relative to assets than 82% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

55th percentile

0.17x

Higher debt load relative to revenue than 55% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

58th percentile

9.6%

Higher net margin than 58% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

80th percentile

$132,766

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

93rd percentile

111%

Faster asset growth than 93% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

59th percentile

5.5%

Faster revenue growth than 59% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$653,027

Up $344,237 (+111%) from 2019

Net Assets

Up

$308,794

Up $191,762 (+164%) from 2019

Liabilities

Up

$344,233

Up $152,475 (+80%) from 2019

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin58th percentile

Revenue

Up

$1,996,574

Up $103,902 (+5.5%) from 2019

Expenses

Down

$1,804,812

Down $164,617 (-8.4%) from 2019

Net Income

Up

$191,762

Up $268,519 (+350%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth93rd 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

2020

Assets$653,027
Liabilities$344,233
Net Assets$308,794
Open 2020 Filing

Operations Trend

Revenue Growth59th 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

2020

Revenue$1,996,574
Expenses$1,804,812
Net Income$191,762
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Apr 2, 2021
Return Version
2019v5.2
Gross Receipts
$1,996,574
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.

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
Cash and Non-Interest-Bearing Accounts$119,705$408,264▲ $288,559
Pledges and Grants Receivable$125,000$137,500▲ $12,500
Accounts Receivable$45,213$93,018▲ $47,805
Land, Buildings, and Equipment, Net$18,223$13,016▼ $5,207
Prepaid Expenses and Deferred Charges$649$1,229▲ $580
Total Assets$308,790$653,027▲ $344,237
Liabilities
Deferred Revenue-$200,936-
Accounts Payable and Accrued Expenses$126,758$97,648▼ $29,110
Mortgage Notes Payable Secured by Investment Property$65,000$45,649▼ $19,351
Total Liabilities$191,758$344,233▲ $152,475
Net Assets / Fund Balance
Net Assets With Donor Restrictions$125,000$187,500▲ $62,500
Net Assets Without Donor Restrictions$-7,968$121,294▲ $129,262
Total Net Assets Fund Balance$117,032$308,794▲ $191,762
Total Liabilities and Net Assets / Fund Balance$308,790$653,027▲ $344,237

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,016$40,071$53,087
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cherie CraftExecutive DirectorFT$119,731$13,035$132,766

Board Members and Trustees

NameTitle
John LippittPresident
Ben Siegel MdBoard Member
Dale EckBoard Member
Dr Margot Kaplan-sanoffBoard Member
Monika WirtzBoard Member
Betty BardigeBoard Member (former)
Millicent LawtonBoard Member (former)
Vance MillsBoard Member (former)
Simone LopezClerk
Regina PyleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,996,574
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,129,868
Change in Net Assets
$191,762

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,996,574
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$458,554
Total Revenue per Audited Statements
$2,455,128
Total Revenue per Form 990
$1,996,574
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,229,613
Other Expenses$575,199
Total Fundraising Expense$118,951
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$784,323$67,054$49,368$900,745
Current Officers, Directors, Trustees, and Key Employees$30,631$42,882$49,008$122,521
Other Employee Benefits$94,621$8,144$6,020$108,785
Payroll Taxes$78,389$10,176$8,997$97,562
Office Expenses$48,432$21,264$5,558$75,254
Fees for Services Other$44,974$6,486-$51,460
Conferences and Meetings$32,853--$32,853
Other Expenses$29,015--$29,015
Fees for Services Accounting-$24,202-$24,202
Travel$19,686--$19,686
All Other Expenses-$15,953-$15,953
Insurance-$11,020-$11,020
Depreciation Depletion$5,207--$5,207
Interest-$2,920-$2,920
Total Functional Expenses$1,475,760$210,101$118,951$1,804,812

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,263,366
Expenses per Audited Statements$1,804,812
Total Expenses per Form 990$1,804,812
Expenses Not Reported on Form 990$458,554
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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
2021-04-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Lippitt
Formed
2012
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
7
Employees
40
Volunteers
0

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/NondeductibleContributionsInd00
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt021264
IRS990/OfficeExpensesGrp/ProgramServicesAmt048432
IRS990/OfficeExpensesGrp/TotalAmt075254
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt06020
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt08144
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt094621
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0108785
IRS990/OtherExpensesGrp/Desc0PROGRAM ACTIVITIES/SUPP
IRS990/OtherExpensesGrp/Desc1STAFF TRAINING AND DEVE
IRS990/OtherExpensesGrp/Desc2FOOD AND MEALS
IRS990/OtherExpensesGrp/Desc3CLIENT TRANSPORTATION
IRS990/OtherExpensesGrp/ProgramServicesAmt0169359
IRS990/OtherExpensesGrp/ProgramServicesAmt170441
IRS990/OtherExpensesGrp/ProgramServicesAmt267829
IRS990/OtherExpensesGrp/ProgramServicesAmt329015
IRS990/OtherExpensesGrp/TotalAmt0169359
IRS990/OtherExpensesGrp/TotalAmt170441
IRS990/OtherExpensesGrp/TotalAmt267829
IRS990/OtherExpensesGrp/TotalAmt329015
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt049368
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt067054
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0784323
IRS990/OtherSalariesAndWagesGrp/TotalAmt0900745
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt08997
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010176
IRS990/PayrollTaxesGrp/ProgramServicesAmt078389
IRS990/PayrollTaxesGrp/TotalAmt097562
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0125000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0137500
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0649
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01229
IRS990/PrincipalOfficerNm0JOHN LIPPITT
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01891056
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0686740
IRS990/PYOtherRevenueAmt01616
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-76757
IRS990/PYSalariesCompEmpBnftPaidAmt01282689
IRS990/PYTotalExpensesAmt01969429
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01892672
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0191762
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01996574
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01907656
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01564780
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01349437
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0844771
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt07663218
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt0458554
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt0458554
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt0458554
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt0458554
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt0458554
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt02292770
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0239
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0239
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02807
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96960
IRS990ScheduleA/PublicSupportPY170Pct00.92670
IRS990ScheduleA/PublicSupportTotal170Amt09653863
IRS990ScheduleA/SubstantialContributorsTotAmt0302125
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02455128
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02366210
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02023334
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01807991
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01303325
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09955988
IRS990ScheduleA/TotalSupportAmt09956227
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/CurrentYearAmt060060
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt062118
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt058967
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt054455
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt0235600
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0240241
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt0248471
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt0235868
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt0217818
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0942398
IRS990ScheduleC/GrassrootsCeilingAmt0353400
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt060060
IRS990ScheduleC/LobbyingCeilingAmt01413597
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt0240241
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01804812
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01804812
IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0458554
IRS990ScheduleD/DonatedServicesUseFcltsAmt0458554
IRS990ScheduleD/EquipmentGrp/BookValueAmt013016
IRS990ScheduleD/EquipmentGrp/DepreciationAmt040071
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt053087
IRS990ScheduleD/ExpensesNotReportedAmt0458554
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01804812
IRS990ScheduleD/RevenueNotReportedAmt0458554
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01996574
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013016
IRS990ScheduleD/TotalExpensesPerForm990Amt01804812
IRS990ScheduleD/TotalRevenuePerForm990Amt01996574
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02455128
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02263366
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0308790
IRS990/TotalAssetsEOYAmt0653027
IRS990/TotalAssetsGrp/BOYAmt0308790
IRS990/TotalAssetsGrp/EOYAmt0653027
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01996574
IRS990/TotalEmployeeCnt040
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0118951
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0210101
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01475760
IRS990/TotalFunctionalExpensesGrp/TotalAmt01804812
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0191758
IRS990/TotalLiabilitiesEOYAmt0344233
IRS990/TotalLiabilitiesGrp/BOYAmt0191758
IRS990/TotalLiabilitiesGrp/EOYAmt0344233
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0117032
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0308794
IRS990/TotalOtherCompensationAmt013035
IRS990/TotalProgramServiceExpensesAmt01475760
IRS990/TotalReportableCompFromOrgAmt0119731
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01996574

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$653,027
Liabilities
$344,233
Net assets
$308,794
Revenue
$1,996,574
Expenses
$1,804,812
Net income
$191,762
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