Civic Intelligence

National Head Start Association

990 • Fiscal year 2017 • EIN 52-1282065

Jul 01, 2016 to Jun 30, 2017 • Filed on Jan 29, 2018

1651 Prince StreetAlexandria, VA 22314

(703) 739-0875

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.18x

Higher debt load relative to assets than 52% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

59th percentile

0.25x

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

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

29th percentile

-2.4%

Higher net margin than 29% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

91st percentile

$342,015

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

48th percentile

3.3%

Faster asset growth than 48% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

24th percentile

-5.1%

Faster revenue growth than 24% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$9,987,691

Up $317,825 (+3.3%) from 2016

Net Assets

Down

$8,214,024

Down $167,408 (-2.0%) from 2016

Liabilities

Up

$1,773,667

Up $485,233 (+38%) from 2016

Revenue

Down

$7,051,959

Down $382,196 (-5.1%) from 2016

Expenses

Up

$7,219,367

Up $1,025,209 (+17%) from 2016

Net Income

Down

-$167,408

Down $1,407,405 (-114%) from 2016

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2010: $4,315,182Liabilities 2010: $1,036,689Net Assets 2010: $3,278,4932010Assets 2011: $5,461,293Liabilities 2011: $1,290,666Net Assets 2011: $4,170,6272011Assets 2012: $6,065,902Liabilities 2012: $1,259,686Net Assets 2012: $4,806,2162012Assets 2013: $6,625,377Liabilities 2013: $1,175,306Net Assets 2013: $5,450,0712013Assets 2014: $7,956,106Liabilities 2014: $1,620,796Net Assets 2014: $6,335,3102014Assets 2015: $8,491,197Liabilities 2015: $1,349,762Net Assets 2015: $7,141,4352015Assets 2016: $9,669,866Liabilities 2016: $1,288,434Net Assets 2016: $8,381,4322016Assets 2017: $9,987,691Liabilities 2017: $1,773,667Net Assets 2017: $8,214,0242017Assets 2018: $10,746,386Liabilities 2018: $2,319,010Net Assets 2018: $8,427,3762018Assets 2019: $11,249,681Liabilities 2019: $1,873,647Net Assets 2019: $9,376,0342019Assets 2020: $13,316,923Liabilities 2020: $2,649,392Net Assets 2020: $10,667,5312020Assets 2021: $17,380,023Liabilities 2021: $3,156,928Net Assets 2021: $14,223,0952021Assets 2022: $22,795,428Liabilities 2022: $3,593,171Net Assets 2022: $19,202,2572022Assets 2023: $27,580,194Liabilities 2023: $3,537,872Net Assets 2023: $24,042,3222023Assets 2024: $30,944,466Liabilities 2024: $3,267,194Net Assets 2024: $27,677,2722024

Highlighted filing

2017

Assets$9,987,691
Liabilities$1,773,667
Net Assets$8,214,024

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $3,523,9992010Revenue 2011: $5,097,166Expenses 2011: $4,205,032Net Income 2011: $892,1342011Revenue 2012: $4,442,894Expenses 2012: $3,807,305Net Income 2012: $635,5892012Expenses 2013: $4,260,8252013Revenue 2014: $5,979,869Expenses 2014: $5,094,630Net Income 2014: $885,2392014Revenue 2015: $5,976,079Expenses 2015: $5,169,954Net Income 2015: $806,1252015Revenue 2016: $7,434,155Expenses 2016: $6,194,158Net Income 2016: $1,239,9972016Revenue 2017: $7,051,959Expenses 2017: $7,219,367Net Income 2017: -$167,4082017Revenue 2018: $7,187,693Expenses 2018: $6,974,341Net Income 2018: $213,3522018Revenue 2019: $6,641,192Expenses 2019: $5,692,534Net Income 2019: $948,6582019Revenue 2020: $6,773,378Expenses 2020: $5,481,881Net Income 2020: $1,291,4972020Revenue 2021: $8,984,855Expenses 2021: $5,429,291Net Income 2021: $3,555,5642021Revenue 2022: $12,452,916Expenses 2022: $7,473,754Net Income 2022: $4,979,1622022Revenue 2023: $14,803,940Expenses 2023: $9,963,875Net Income 2023: $4,840,0652023Revenue 2024: $14,853,086Expenses 2024: $11,218,136Net Income 2024: $3,634,9502024

Highlighted filing

2017

Revenue$7,051,959
Expenses$7,219,367
Net Income-$167,408
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jan 29, 2018
Return Version
2016v3.0
Gross Receipts
$7,051,959
Mission and Program Overview

Mission

Nhsa's mission is to coalesce, inspire and support the head start field as a leader in early childhood development and education.

To coalesce, inspire and support the head start field.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$7,784,630$8,057,850▲ $273,220
Land, Buildings, and Equipment, Net$1,319,478$1,091,869▼ $227,609
Savings and Temporary Cash Investments$279,260$484,970▲ $205,710
Accounts Receivable$167,009$249,495▲ $82,486
Prepaid Expenses and Deferred Charges$108,077$53,381▼ $54,696
Pledges and Grants Receivable$10,200$39,000▲ $28,800
Inventories for Sale or Use$708$2,932▲ $2,224
Total Assets$9,669,866$9,987,691▲ $317,825
Other Assets Total$504$8,194▲ $7,690
Liabilities
Deferred Revenue$375,648$1,084,445▲ $708,797
Accounts Payable and Accrued Expenses$600,171$508,526▼ $91,645
Mortgage Notes Payable Secured by Investment Property$312,615$180,696▼ $131,919
Total Liabilities$1,288,434$1,773,667▲ $485,233
Net Assets / Fund Balance
Unrestricted Net Assets$7,524,411$7,679,845▲ $155,434
Temporarily Rstr Net Assets$857,021$534,179▼ $322,842
Total Net Assets Fund Balance$8,381,432$8,214,024▼ $167,408
Total Liabilities and Net Assets / Fund Balance$9,669,866$9,987,691▲ $317,825

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$423,574$700,943$1,124,517
Leasehold Improvements$243,153$186,917$430,070
Other Land Buildings$51,143$220,951$272,094
Land$258,653-$258,653
Equipment$115,346$140,516$255,862
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Yasmina VinciExecutive DirectorFT$315,996$27,594$343,590
Lisa StewartChief Strategy OfficerFT$153,593$17,131$170,724
Brenda BetheaChief Operating OfficerFT$155,641$2,044$157,685
Lori ChristiansonDirector of TechnolgyFT$106,409$34,349$140,758
Robin EssandohDirector of FinanceFT$113,272$14,608$127,880

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
American ExpressFinancial ServicesP O BOX 1270, Newark, NJ 07101$542,702
AscensusProfessional Services200 DRYDEN ROAD, Tresher, PA 19025$241,541
Care First BCBSProfessional ServicesP O BOX 79749, Baltimore, MD 21279$226,903
National Opinion Research CenterProfessional Services55 East Monroe St Suite 2000, Chicago, IL 60603$194,521
LlbProfessional Services800 CORPORATE DRIVE SUITE 301/342, Stafford, VA 22554$130,097
Revenue and Support

Revenue Composition

Contributions and Grants
$1,740,497
Program Service Revenue
$5,202,743
Investment Income
$297
Other Revenue
$108,422
All Other Contributions
$1,740,497
Change in Net Assets
$-167,408

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Books and Publications-$736,093Fair Market Value (FMV)
Securities Publicly Traded1$201,345Fair Market Value (FMV)
Total Noncash Contributions1$937,438-

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,051,959
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$7,051,959
Total Revenue per Form 990
$7,051,959
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,488,745
Salaries, Compensation, and Employee Benefits$2,729,622
Total Fundraising Expense$13,728
Professional Fundraising Fees$1,000
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,346,784$592,594$7,149$1,946,527
Fees for Services Other$1,358,046$32,145-$1,390,191
Conferences and Meetings$875,973$33,928-$909,901
Current Officers, Directors, Trustees, and Key Employees$237,655$104,667$1,267$343,589
Office Expenses$164,147$125,722$70$289,939
Depreciation Depletion-$238,782-$238,782
Fees for Services Lobbying-$207,104-$207,104
Other Employee Benefits$140,399$64,983$828$206,210
Travel$159,697$17,291$86$177,074
Payroll Taxes$108,686$42,541$540$151,767
Information Technology$8,399$137,250$29$145,678
Occupancy$3,605$93,513-$97,118
Pension Plan Contributions$56,510$24,711$308$81,529
Other Expenses$75,363$51,015-$51,015
All Other Expenses$685,860$-646,701$2,451$41,610
Fees for Services Accounting-$39,996-$39,996
Fees for Services Legal-$13,861-$13,861
Insurance-$11,826-$11,826
Interest-$5,517-$5,517
Advertising$802$424-$1,226
Fees for Services Professional Fundraising--$1,000$1,000
Total Functional Expenses$5,977,922$1,227,717$13,728$7,219,367

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,219,367
Total Expenses per Audited Statements$7,219,367
Total Expenses per Form 990$7,219,367
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$1,000
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
Backup withholding compliance
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 A, line 6

The Association shall have the following classes of members: Class A: Class A Members shall consist of those members of the Association who are full-time directors of a head start grantee or delegate agency. Class B: Class B members shall consist of those members of the Association other than Class A members who are employed in a local head start program. Class C: Class C Members shall consist of those members of the Association other than Class A or Class B members who are parents or legal guardians of children who are enrolled in a head start program. Class D: Class D members shall consist of those members of the Association other than CLass A, Class B, or Class C members. Class E: Class E members shall consist of any head start grantee that is funded through the Department of Health and Human Services Administration for Children, Youth, and Families. Class F: Class F members shall consist of 50 head start associations and one head start association per region. Regions recognized shall be I, II, III, IV, V, VI, VII, VIII, IX, X, and XI (American Indians), and XII (Migrant programs). They shall be called NHSA affiliates, and shall qualify based on criteria established by the NHSA Board of Directors.

Form 990, Part VI, Section A, line 7A

Directors shall be elected by members of the Association in each of the twelve Regional Head Start Associations.

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

The Form 990 will be reviewed by the Finance Committee and presented to the Board for approval.

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

All contracts and agreements are reviewed to ensure the parties contracting do not have a conflict of interest. Annually, all board members and key staff are asked to complete and submit a statement of disclosure detailing any facts or circumstances that might constitute a conflict of interest. If a conflict or potential conflict is identified, it is reviewed, and as necessary, investigated.

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

On an annual basis, in conjunction with the budget review process, the board of directors reviews and approves the salary of the executive director. The criteria for establishing compensation includes reviewing the salaries of similar positions in the Washington, DC area and establishing target milestones.

Form 990, Part VI, Section C, line 18

NHSA's Form 990 is available on the Guidestar website and upon request.

Form 990, Part VI, Section C, line 19

The Organization's bylaws can be downloaded by the public from its website (www.nhsa.org). NHSA's other governing documents, conflict of interest policy, and audited financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
National Head Start Association
EIN
52-1282065
Phone
7037390875
Address
1651 Prince Street, Alexandria, VA 22314

Signing Officer

Name
Yasmina Vinci
Title
Executive Director
Phone
7037390875
Signed
2018-01-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Yasmina Vinci
Formed
1973
Legal Domicile
Dc
Voting Board Members
44
Independent Board Members
44
Employees
31
Volunteers
150

Preparer

Firm
Tate and Tryon
Address
2021 L Street NW Suite 400, Washington, DC 20036
Preparer
Frederick Longwood
Phone
2022932200
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

CONTRACT SERVICES: Program service expenses 1,223,143. Management and general expenses 31,171. Fundraising expenses 0. Total expenses 1,254,314. SPECIAL TRACK CONSULTING: Program service expenses 97,630. Management and general expenses 0. Fundraising expenses 0. Total expenses 97,630. TRANSLATION FEES: Program service expenses 37,273. Management and general expenses 974. Fundraising expenses 0. Total expenses 38,247.

Form 990, Part XII, Line 2C:

Form 990, Part XII, Line 2c: The audit review and oversight process has not changed from the prior year.

Financial Statement Notes

Part X, Line 2:

NHSA is exempt from the payment of income tax on its exempt activities under Section 501(c)(3) of the Internal Revenue Code and is classified as other than a private foundation under Section 509(a)(2) of the Internal Revenue Code. However, income from activities not directly related to NHSA's tax-exempt purpose (primarily advertising) is subject to taxation as unrelated business income.

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IRS990/Form990PartVIISectionAGrp/PersonNm0Ivette Galarza
IRS990/Form990PartVIISectionAGrp/PersonNm1Damon Carson
IRS990/Form990PartVIISectionAGrp/PersonNm2Marianne Miller
IRS990/Form990PartVIISectionAGrp/PersonNm3William Castellanos
IRS990/Form990PartVIISectionAGrp/PersonNm4Ronald Herndon
IRS990/Form990PartVIISectionAGrp/PersonNm5Dianne Farrar
IRS990/Form990PartVIISectionAGrp/PersonNm6Robyn Giragosian
IRS990/Form990PartVIISectionAGrp/PersonNm7James Houlares
IRS990/Form990PartVIISectionAGrp/PersonNm8Ruth Neale
IRS990/Form990PartVIISectionAGrp/PersonNm9Heather Martindale
IRS990/Form990PartVIISectionAGrp/PersonNm10Johnny Vega Perez
IRS990/Form990PartVIISectionAGrp/PersonNm11Juel TR Molloy
IRS990/Form990PartVIISectionAGrp/PersonNm12Jennifer Branch
IRS990/Form990PartVIISectionAGrp/PersonNm13Blair Hyatt
IRS990/Form990PartVIISectionAGrp/PersonNm14Eloise McClinton
IRS990/Form990PartVIISectionAGrp/PersonNm15David Theroith
IRS990/Form990PartVIISectionAGrp/PersonNm16Berekia LaFaille
IRS990/Form990PartVIISectionAGrp/PersonNm17David White
IRS990/Form990PartVIISectionAGrp/PersonNm18Debra Beeler
IRS990/Form990PartVIISectionAGrp/PersonNm19Debra Wege
IRS990/Form990PartVIISectionAGrp/PersonNm20Aaron Dorsey
IRS990/Form990PartVIISectionAGrp/PersonNm21Dennis DeMers
IRS990/Form990PartVIISectionAGrp/PersonNm22Mary Rose Cox
IRS990/Form990PartVIISectionAGrp/PersonNm23Jerry Adair
IRS990/Form990PartVIISectionAGrp/PersonNm24Kay Floyd
IRS990/Form990PartVIISectionAGrp/PersonNm25Kimberly Sill
IRS990/Form990PartVIISectionAGrp/PersonNm26Terry Wilson
IRS990/Form990PartVIISectionAGrp/PersonNm27Jonna Burns
IRS990/Form990PartVIISectionAGrp/PersonNm28Pam La Frenz
IRS990/Form990PartVIISectionAGrp/PersonNm29Vicki Lowry
IRS990/Form990PartVIISectionAGrp/PersonNm30Linda Meredith
IRS990/Form990PartVIISectionAGrp/PersonNm31Renee Olson
IRS990/Form990PartVIISectionAGrp/PersonNm32Lietzah Daniel
IRS990/Form990PartVIISectionAGrp/PersonNm33Denyse Cardoza
IRS990/Form990PartVIISectionAGrp/PersonNm34Jay Lerman
IRS990/Form990PartVIISectionAGrp/PersonNm35Mark Lackey
IRS990/Form990PartVIISectionAGrp/PersonNm36Teresa Weadick
IRS990/Form990PartVIISectionAGrp/PersonNm37Dasia Collins
IRS990/Form990PartVIISectionAGrp/PersonNm38Sabena Vaughan
IRS990/Form990PartVIISectionAGrp/PersonNm39Lee Turney
IRS990/Form990PartVIISectionAGrp/PersonNm40Jenny Oatman
IRS990/Form990PartVIISectionAGrp/PersonNm41Teri Stringer
IRS990/Form990PartVIISectionAGrp/PersonNm42Teresa Luque
IRS990/Form990PartVIISectionAGrp/PersonNm43Elizabeth Steinberg
IRS990/Form990PartVIISectionAGrp/PersonNm44Yasmina Vinci
IRS990/Form990PartVIISectionAGrp/PersonNm45Brenda Bethea
IRS990/Form990PartVIISectionAGrp/PersonNm46Lisa Stewart
IRS990/Form990PartVIISectionAGrp/PersonNm47Robin Essandoh
IRS990/Form990PartVIISectionAGrp/PersonNm48Lori Christianson
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$30.9$3.27$27.7$14.9$11.2$3.63
2023Detailed filing. Detailed filing data is available for this year.$27.6$3.54$24.0$14.8$9.96$4.84
2022Detailed filing. Detailed filing data is available for this year.$22.8$3.59$19.2$12.5$7.47$4.98
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.4$3.16$14.2$8.98$5.43$3.56
2020Detailed filing. Detailed filing data is available for this year.$13.3$2.65$10.7$6.77$5.48$1.29
2019Detailed filing. Detailed filing data is available for this year.$11.2$1.87$9.38$6.64$5.69$0.95
2018Detailed filing. Detailed filing data is available for this year.$10.7$2.32$8.43$7.19$6.97$0.21
2017Detailed filing. Detailed filing data is available for this year.$9.99$1.77$8.21$7.05$7.22$0.17
2016Detailed filing. Detailed filing data is available for this year.$9.67$1.29$8.38$7.43$6.19$1.24
2015Detailed filing. Detailed filing data is available for this year.$8.49$1.35$7.14$5.98$5.17$0.81
2014Detailed filing. Detailed filing data is available for this year.$7.96$1.62$6.34$5.98$5.09$0.89
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.63$1.18$5.45$4.26
2012Summary only. Only limited summary data is available for this year.$6.07$1.26$4.81$4.44$3.81$0.64
2011Summary only. Only limited summary data is available for this year.$5.46$1.29$4.17$5.10$4.21$0.89
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.32$1.04$3.28$3.52