Civic Intelligence

Smart from the Start Inc.

990 • Fiscal year 2021 • EIN 45-4952663

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 22, 2022

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

88th percentile

0.65x

Higher debt load relative to assets than 88% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

49th percentile

0.08x

Higher debt load relative to revenue than 49% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

16th percentile

-9.4%

Higher net margin than 16% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

82nd percentile

$136,987

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

1st percentile

-56%

Faster asset growth than 1% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

49th percentile

12%

Faster revenue growth than 49% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$285,988

Down $367,039 (-56%) from 2020

Net Assets

Down

$100,095

Down $208,699 (-68%) from 2020

Liabilities

Down

$185,893

Down $158,340 (-46%) from 2020

Revenue

Up

$2,230,092

Up $233,518 (+12%) from 2020

Expenses

Up

$2,438,791

Up $633,979 (+35%) from 2020

Net Income

Down

-$208,699

Down $400,461 (-209%) from 2020

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

2021

Assets$285,988
Liabilities$185,893
Net Assets$100,095

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

2021

Revenue$2,230,092
Expenses$2,438,791
Net Income-$208,699
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 22, 2022
Return Version
2020v4.2
Gross Receipts
$2,230,092
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
Pledges and Grants Receivable$137,500$142,906▲ $5,406
Cash and Non-Interest-Bearing Accounts$408,264$115,925▼ $292,339
Accounts Receivable$93,018$0▼ $93,018
Land, Buildings, and Equipment, Net$13,016$25,728▲ $12,712
Prepaid Expenses and Deferred Charges$1,229$1,429▲ $200
Total Assets$653,027$285,988▼ $367,039
Liabilities
Deferred Revenue$200,936$82,817▼ $118,119
Accounts Payable and Accrued Expenses$97,648$79,623▼ $18,025
Mortgage Notes Payable Secured by Investment Property$45,649$23,453▼ $22,196
Total Liabilities$344,233$185,893▼ $158,340
Net Assets / Fund Balance
Net Assets With Donor Restrictions$187,500$105,000▼ $82,500
Net Assets Without Donor Restrictions$121,294$-4,905▼ $126,199
Total Net Assets Fund Balance$308,794$100,095▼ $208,699
Total Liabilities and Net Assets / Fund Balance$653,027$285,988▼ $367,039

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$25,728$48,647$74,375
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cherie CraftExecutive DirectorFT$119,612$17,375$136,987

Board Members and Trustees

NameTitle
John LippittPresident
Ben Siegel MdBoard Member
Bomani JohnsonBoard Member
Candace RadoskiBoard Member
Dale EckBoard Member
Dr Margot Kaplan-sanoffBoard Member
Monika WirtzBoard Member
Tracey SimpkinsBoard Member
Simone LopezClerk
Regina PyleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,230,092
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$884,213
Change in Net Assets
$-208,699

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,230,092
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$465,147
Total Revenue per Audited Statements
$2,695,239
Total Revenue per Form 990
$2,230,092
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,421,543
Other Expenses$689,848
Grants and Similar Amounts Paid$327,400
Total Fundraising Expense$157,863
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$887,915$110,516$68,056$1,066,487
Grants to Domestic Individuals$327,400--$327,400
Fees for Services Other$231,669$5,544-$237,213
Office Expenses$120,047$41,784$15,705$177,536
Current Officers, Directors, Trustees, and Key Employees$29,206$58,412$58,412$146,030
Payroll Taxes$84,391$14,961$11,039$110,391
Other Employee Benefits$85,211$8,773$4,651$98,635
Conferences and Meetings$40,311--$40,311
Travel$32,528--$32,528
Insurance-$26,851-$26,851
Fees for Services Accounting-$14,220-$14,220
Depreciation Depletion$8,576--$8,576
Other Expenses$2,774$5,332-$2,774
Interest-$1,774-$1,774
Fees for Services Legal-$96-$96
Total Functional Expenses$1,992,665$288,263$157,863$2,438,791

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,903,938
Expenses per Audited Statements$2,438,791
Total Expenses per Form 990$2,438,791
Expenses Not Reported on Form 990$465,147
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
Yes
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 A, Line 4

REVISED BY-LAWS

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
2022-11-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Monika Wirtz
Formed
2012
Legal Domicile
Ma
Voting Board Members
11
Independent Board Members
10
Employees
44
Volunteers
57

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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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-4905
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt015705
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt041784
IRS990/OfficeExpensesGrp/ProgramServicesAmt0120047
IRS990/OfficeExpensesGrp/TotalAmt0177536
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt04651
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt08773
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt085211
IRS990/OtherEmployeeBenefitsGrp/TotalAmt098635
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc1PROGRAM ACTIVITIES/SUPP
IRS990/OtherExpensesGrp/Desc2STAFF TRAINING AND DEVE
IRS990/OtherExpensesGrp/Desc3CLIENT TRANSPORTATION
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05332
IRS990/OtherExpensesGrp/ProgramServicesAmt063443
IRS990/OtherExpensesGrp/ProgramServicesAmt154023
IRS990/OtherExpensesGrp/ProgramServicesAmt225171
IRS990/OtherExpensesGrp/ProgramServicesAmt32774
IRS990/OtherExpensesGrp/TotalAmt068775
IRS990/OtherExpensesGrp/TotalAmt154023
IRS990/OtherExpensesGrp/TotalAmt225171
IRS990/OtherExpensesGrp/TotalAmt32774
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt068056
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0110516
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0887915
IRS990/OtherSalariesAndWagesGrp/TotalAmt01066487
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt011039
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014961
IRS990/PayrollTaxesGrp/ProgramServicesAmt084391
IRS990/PayrollTaxesGrp/TotalAmt0110391
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0137500
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0142906
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01229
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01429
IRS990/PrincipalOfficerNm0MONIKA WIRTZ
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01996574
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0575199
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0191762
IRS990/PYSalariesCompEmpBnftPaidAmt01229613
IRS990/PYTotalExpensesAmt01804812
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01996574
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-208699
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02230092
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01996574
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01907656
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01564780
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01349437
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt09048539
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt0458554
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt0458554
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt0458554
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt0458554
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt0458554
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt02292770
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02807
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96790
IRS990ScheduleA/PublicSupportPY170Pct00.96960
IRS990ScheduleA/PublicSupportTotal170Amt010976939
IRS990ScheduleA/SubstantialContributorsTotAmt0364370
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02688646
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02455128
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02366210
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02023334
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01807991
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt011341309
IRS990ScheduleA/TotalSupportAmt011341309
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/CurrentYearAmt067985
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt060060
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt062118
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt058967
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt0249130
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0271940
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt0240241
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt0248471
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt0235868
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0996520
IRS990ScheduleC/GrassrootsCeilingAmt0373695
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt067985
IRS990ScheduleC/LobbyingCeilingAmt01494780
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt0271940
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt02438791
IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt02438791
IRS990ScheduleC/TotalGrassrootsLobbyingGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0465147
IRS990ScheduleD/DonatedServicesUseFcltsAmt0465147
IRS990ScheduleD/EquipmentGrp/BookValueAmt025728
IRS990ScheduleD/EquipmentGrp/DepreciationAmt048647
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt074375
IRS990ScheduleD/ExpensesNotReportedAmt0465147
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02438791
IRS990ScheduleD/RevenueNotReportedAmt0465147
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02230092
IRS990ScheduleD/TotalBookValueLandBuildingsAmt025728
IRS990ScheduleD/TotalExpensesPerForm990Amt02438791
IRS990ScheduleD/TotalRevenuePerForm990Amt02230092
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02695239
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02903938
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0BASIC NEEDS, CRISIS INTERVENTION, EMERGENCY
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt0327400
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0SMART FROM THE START SERVED OVER 900 CHILDREN AND FAMILIES WITH EMERGENCY FOOD, WEEKLY GROCERIES - DELIVERED, DIAPERS, RENT AND BILL PAY, ALONG WITH TECHNOLOGY INCLUDING TABLETS, LAPTOPS AND MOBILE HOTSPOTS FOR ZOOM SCHOOL AND LEARNING SUPPLIES AND BOOKS BETWEEN 7/1/2020 - 6/30/21.
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0918
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVISED BY-LAWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 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/ExplanationTxt2THE 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/ExplanationTxt3SMART 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/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 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/TotalAssetsBOYAmt0653027
IRS990/TotalAssetsEOYAmt0285988
IRS990/TotalAssetsGrp/BOYAmt0653027
IRS990/TotalAssetsGrp/EOYAmt0285988
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02230092
IRS990/TotalEmployeeCnt044
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0157863
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0288263

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