Civic Intelligence

Healthy Start Education Inc.

990 • Fiscal year 2018 • EIN 56-1996741

Jul 01, 2017 to Jun 30, 2018 • Filed on Apr 26, 2019

807 West Chapel Hill StreetDurham, NC 27701

(919) 956-5599

Siviq Scores

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

Liabilities / Assets

98th percentile

1.85x

Higher debt load relative to assets than 98% of similar nonprofits.

2018 filings • NTEE B • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

64th percentile

0.61x

Higher debt load relative to revenue than 64% of similar nonprofits.

2018 filings • NTEE B • $10M-$25M nonprofits • Source year 2018

Net Margin

25th percentile

-1.2%

Higher net margin than 25% of similar nonprofits.

2018 filings • NTEE B • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

36th percentile

$132,943

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2018 filings • NTEE B • $10M-$25M nonprofits • Source year 2018

Asset Growth

35th percentile

-0.3%

Faster asset growth than 35% of similar nonprofits.

2018 filings • NTEE B • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

38th percentile

2.1%

Faster revenue growth than 38% of similar nonprofits.

2018 filings • NTEE B • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Down

$3,678,939

Down $11,983 (-0.3%) from 2017

Net Assets

Down

-$3,135,330

Down $5,014,820 (-267%) from 2017

Liabilities

Up

$6,814,269

Up $5,002,837 (+276%) from 2017

Revenue

Up

$11,096,253

Up $231,239 (+2.1%) from 2017

Expenses

Up

$11,224,678

Up $366,565 (+3.4%) from 2017

Net Income

Down

-$128,425

Down $135,326 (-1961%) from 2017

Historical Trend

Balance Sheet Trend

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

$40M$20M$0-$20MAssets 2010: $3,128,441Liabilities 2010: $1,110,436Net Assets 2010: $2,018,0052010Assets 2011: $3,970,517Liabilities 2011: $1,367,569Net Assets 2011: $2,602,9482011Assets 2012: $3,856,214Liabilities 2012: $1,155,819Net Assets 2012: $2,700,3952012Assets 2013: $3,658,911Liabilities 2013: $1,044,703Net Assets 2013: $2,614,2082013Assets 2014: $3,009,283Liabilities 2014: $640,077Net Assets 2014: $2,369,2062014Assets 2015: $3,345,066Liabilities 2015: $1,597,307Net Assets 2015: $1,747,7592015Assets 2016: $2,906,164Liabilities 2016: $1,033,575Net Assets 2016: $1,872,5892016Assets 2017: $3,690,922Liabilities 2017: $1,811,432Net Assets 2017: $1,879,4902017Assets 2018: $3,678,939Liabilities 2018: $6,814,269Net Assets 2018: -$3,135,3302018Assets 2019: $3,582,118Liabilities 2019: $6,703,339Net Assets 2019: -$3,121,2212019Assets 2020: $4,139,451Liabilities 2020: $6,874,130Net Assets 2020: -$2,734,6792020Assets 2021: $5,695,386Liabilities 2021: $7,912,013Net Assets 2021: -$2,216,6272021Assets 2022: $7,657,794Liabilities 2022: $9,303,148Net Assets 2022: -$1,645,3542022Assets 2023: $12,311,952Liabilities 2023: $13,411,675Net Assets 2023: -$1,099,7232023Assets 2024: $35,411,729Liabilities 2024: $38,174,201Net Assets 2024: -$2,762,4722024

Highlighted filing

2018

Assets$3,678,939
Liabilities$6,814,269
Net Assets-$3,135,330

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $9,247,7272010Revenue 2011: $10,833,551Expenses 2011: $10,248,608Net Income 2011: $584,9432011Expenses 2012: $9,232,9862012Expenses 2013: $9,497,9982013Revenue 2014: $9,479,061Expenses 2014: $9,724,063Net Income 2014: -$245,0022014Revenue 2015: $10,139,066Expenses 2015: $10,177,181Net Income 2015: -$38,1152015Revenue 2016: $10,613,170Expenses 2016: $10,488,340Net Income 2016: $124,8302016Revenue 2017: $10,865,014Expenses 2017: $10,858,113Net Income 2017: $6,9012017Revenue 2018: $11,096,253Expenses 2018: $11,224,678Net Income 2018: -$128,4252018Revenue 2019: $4,675,012Expenses 2019: $4,638,414Net Income 2019: $36,5982019Revenue 2020: $5,593,680Expenses 2020: $5,207,129Net Income 2020: $386,5512020Revenue 2021: $6,413,715Expenses 2021: $5,895,663Net Income 2021: $518,0522021Revenue 2022: $8,072,027Expenses 2022: $7,825,100Net Income 2022: $246,9272022Revenue 2023: $10,160,126Expenses 2023: $9,984,649Net Income 2023: $175,4772023Revenue 2024: $11,199,976Expenses 2024: $12,862,725Net Income 2024: -$1,662,7492024

Highlighted filing

2018

Revenue$11,096,253
Expenses$11,224,678
Net Income-$128,425
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 26, 2019
Return Version
2017v2.3
Gross Receipts
$11,096,253
Mission and Program Overview

Mission

North carolina non-profit operating a k through 8th grade public charter school.

North carolina non-profit operating two k-8th grade public charter schools

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,614,417$1,547,458▼ $66,959
Cash and Non-Interest-Bearing Accounts$1,173,105$1,094,495▼ $78,610
Accounts Receivable$50,774$101,122▲ $50,348
Prepaid Expenses and Deferred Charges$28,487$34,965▲ $6,478
Total Assets$3,690,922$3,678,939▼ $11,983
Other Assets Total$824,139$900,899▲ $76,760
Liabilities
Other Liabilities$1,559,755$6,638,405▲ $5,078,650
Mortgage Notes Payable Secured by Investment Property$212,902$137,250▼ $75,652
Accounts Payable and Accrued Expenses$35,428$25,336▼ $10,092
Deferred Revenue$3,347$13,278▲ $9,931
Total Liabilities$1,811,432$6,814,269▲ $5,002,837
Net Assets / Fund Balance
Unrestricted Net Assets$1,879,490$-3,135,330▼ $5,014,820
Total Net Assets Fund Balance$1,879,490$-3,135,330▼ $5,014,820
Total Liabilities and Net Assets / Fund Balance$3,690,922$3,678,939▼ $11,983

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,335,153$1,266,431$2,601,584
Equipment$123,539$744,765$868,304
Leasehold Improvements$88,766$24,347$113,113
Other Assets Org$900,899--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Alexander S QuigleyOfficerFT$124,543$8,400$132,943

Board Members and Trustees

NameTitle
Elizabeth J Gnatek-moreyBoard Chair
Gwendolyn WickerVice Chair
Cary CainBoard Member
Gerald McnairBoard Member
Preston EdwardsBoard Member
Rev Dr Michael PageBoard Member
Richard FordBoard Member
Roger AllisonBoard Member
April TwineSecretary
Beatrice ChestnuttTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Bj's CompanyFood Service3019 FAYETTEVILLE STREET, SUITE 104, Durham, NC 27707$267,351
Elite TransitTransportation3622 SHANNON ROAD, Durham, NC 27707$194,498
Revenue and Support

Revenue Composition

Contributions and Grants
$9,828,923
Program Service Revenue
$1,210,302
Investment Income
$524
Other Revenue
$56,504
All Other Contributions
$262
Change in Net Assets
$-128,425

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,096,253
Total Revenue per Audited Statements
$11,096,253
Total Revenue per Form 990
$11,096,253
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$8,558,132
Salaries, Compensation, and Employee Benefits$2,666,546
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,311,831--$2,311,831
Fees for Services Other$160,940$681,368-$842,308
Other Employee Benefits$333,768--$333,768
Office Expenses$161,624$24,247-$185,871
Occupancy$1,130$147,148-$148,278
Depreciation Depletion$114,046--$114,046
Information Technology$88,505$9,373-$97,878
All Other Expenses$83,965$5,000-$88,965
Other Expenses$56,441$1,690-$58,131
Insurance-$41,511-$41,511
Advertising-$37,000-$37,000
Travel$329$33,135-$33,464
Fees for Services Legal-$24,052-$24,052
Payroll Taxes$18,414--$18,414
Fees for Services Accounting-$12,000-$12,000
Interest-$7,391-$7,391
Pension Plan Contributions$2,533--$2,533
Total Functional Expenses$6,502,980$4,721,698$0$11,224,678

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$11,224,678
Total Expenses per Audited Statements$11,224,678
Total Expenses per Form 990$11,224,678
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
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Opeb Liability$3,999,090
Deferred Inflows or Resources-gasb68$1,468,519
Pension Liability$1,125,104
Contracted Svc Fee Payable$45,692
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

YES

Form 990, Page 6, Part VI, Line 11B

The board chair will review and approve the form 990 before filing

Form 990, Page 6, Part VI, Line 12C

If a possible conflict of interest arises, the board of directors shall determine whether a conflict of interest exists and, if so, the board shall vote to authorize or reject the transaction and/or condition. Both votes shall be majority vote without counting the vote of an interested director, even if the disinterested directors are less than a quorum, provided that at least one consenting director is disinterested. A copy of the conflict of interest policy is given to each board member upon commencement of their term and annually each year thereafter.

Form 990, Page 6, Part VI, Line 15A

The board of directors reviews and approves the compensation of the organization's officers and key employees.

Form 990, Page 6, Part VI, Line 15B

The board of directors reviews and approves the compensation of the organization's officers and key employees.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, conflict of interest policy and financial statements are available to the public in the front office of the school.

Filing and Contact Details

Filer

Filer Name
Healthy Start Education Inc
EIN
56-1996741
Phone
9199565599
Address
807 WEST CHAPEL HILL STREET, DURHAM, NC 27701

Signing Officer

Name
Elizabeth J Gnatek-morey
Title
Board Chair
Phone
9199565599
Signed
2019-04-26

Organization Details

Principal Officer
Elizabeth J Gnatek-morey
Formed
1996
Legal Domicile
Nc
Voting Board Members
10
Independent Board Members
9
Employees
64
Volunteers
228

Preparer

Firm
Rives & Associates Llp
Address
4515 FALLS OF NEUSE ROAD SUITE 450, RALEIGH, NC 27609
Preparer
Thomas B Cornwell CPA
Phone
9198326848
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Restatement -4,886,395 the school implemented governmental accounting standards board (gasb) statement 75, accounting and financial reporting for postemployment benefits other than pensions, in the fiscal year ending june 30, 2018. The implementation of the statement required the school to record beginning net opeb liability and net opeb asset and the effects on net position from contributions made by the school during the measurement period (fiscal year end june 30, 2017). As a result, net position for the governmental and business-type activities decreased by 4,885,303 and 1,092, respectively.

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IRS990/InvestmentIncomeGrp/ExclusionAmt0524
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0524
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt042
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02035543
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01614417
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01547458
IRS990/LandBldgEquipCostOrOtherBssAmt03583001
IRS990/LegalDomicileStateCd0NC
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0NORTH CAROLINA NON-PROFIT OPERATING TWO K-8TH GRADE PUBLIC CHARTER SCHOOLS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0212902
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0137250
IRS990/NetAssetsOrFundBalancesBOYAmt01879490
IRS990/NetAssetsOrFundBalancesEOYAmt0-3135330
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0147148
IRS990/OccupancyGrp/ProgramServicesAmt01130
IRS990/OccupancyGrp/TotalAmt0148278
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt024247
IRS990/OfficeExpensesGrp/ProgramServicesAmt0161624
IRS990/OfficeExpensesGrp/TotalAmt0185871
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0824139
IRS990/OtherAssetsTotalGrp/EOYAmt0900899
IRS990/OtherChangesInNetAssetsAmt0-4886395
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0333768
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0333768
IRS990/OtherExpensesGrp/Desc0SUPPORT SERVICES
IRS990/OtherExpensesGrp/Desc1INSTUCTIONAL PROGRAMS
IRS990/OtherExpensesGrp/Desc2FOOD SERVICE
IRS990/OtherExpensesGrp/Desc3EQUIPMENT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03697783
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11690
IRS990/OtherExpensesGrp/ProgramServicesAmt02914329
IRS990/OtherExpensesGrp/ProgramServicesAmt1255125
IRS990/OtherExpensesGrp/ProgramServicesAmt256441
IRS990/OtherExpensesGrp/TotalAmt03697783
IRS990/OtherExpensesGrp/TotalAmt12914329
IRS990/OtherExpensesGrp/TotalAmt2255125
IRS990/OtherExpensesGrp/TotalAmt358131
IRS990/OtherLiabilitiesGrp/BOYAmt01559755
IRS990/OtherLiabilitiesGrp/EOYAmt06638405
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt056504
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt056504
IRS990/OtherRevenueTotalAmt056504
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02311831
IRS990/OtherSalariesAndWagesGrp/TotalAmt02311831
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt018414
IRS990/PayrollTaxesGrp/TotalAmt018414
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt02533
IRS990/PensionPlanContributionsGrp/TotalAmt02533
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt028487
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt034965
IRS990/PrincipalOfficerNm0ELIZABETH J GNATEK-MOREY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0INSTRUCTIONAL SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1INSTRUCTIONAL SERVICES RTCA
IRS990/ProgramServiceRevenueGrp/Desc2FOOD SERVICES
IRS990/ProgramServiceRevenueGrp/Desc3FOOD SERVICES RTCA
IRS990/ProgramServiceRevenueGrp/Desc4SCHOOL ACTIVITIES RTCA
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0434174
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1338468
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2212621
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3193788
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt429640
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0434174
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1338468
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2212621
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3193788
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt429640
IRS990/ProgSrvcAccomActy2Grp/Desc0OPERATION OF A PUBLIC CHARTER SCHOOL IN RESEARCH TRIANGLE PARK, NC FOR STUDENTS GRADES K THROUGH 8TH GRADE SERVING APPROXIMATELY 704 STUDENTS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt03170098
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0212621
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt010418900
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0129
IRS990/PYOtherExpensesAmt05622738
IRS990/PYOtherRevenueAmt082767
IRS990/PYProgramServiceRevenueAmt0363218
IRS990/PYRevenuesLessExpensesAmt06901
IRS990/PYSalariesCompEmpBnftPaidAmt05235375
IRS990/PYTotalExpensesAmt010858113
IRS990/PYTotalRevenueAmt010865014
IRS990/ReconcilationRevenueExpnssAmt0-128425
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0434174
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01335153
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01266431
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02601584
IRS990ScheduleD/EquipmentGrp/BookValueAmt0123539
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0744765
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0868304
IRS990ScheduleD/ExpensesSubtotalAmt011224678
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt088766
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt024347
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0113113
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0900899
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOW OR RESOURCES-GASB68
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03999090
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11468519
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21125104
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt345692
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPEB LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED INFLOWS OR RESOURCES-GASB68
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3CONTRACTED SVC FEE PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt011096253
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01547458
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0900899
IRS990ScheduleD/TotalExpensesPerForm990Amt011224678
IRS990ScheduleD/TotalLiabilityAmt06638405
IRS990ScheduleD/TotalRevenuePerForm990Amt011096253
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt011096253
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt011224678
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0false
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0false
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0false
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0HEALTHY START EDUCATION, INC. IS A PUBLIC CHARTER SCHOOL AND IS NOT REQUIRED TO FILE FORM 5578. THEREFORE, SCHEDULE E IS NOT APPLICABLE
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1HEALTHY START EDUCATION, INC. IS A PUBLIC CHARTER SCHOOL AND IS NOT REQUIRED TO FILE FORM 5578. THEREFORE, SCHEDULE E IS NOT APPLICABLE
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2HEALTHY START EDUCATION, INC. IS A PUBLIC CHARTER SCHOOL AND IS NOT REQUIRED TO FILE FORM 5578. THEREFORE, SCHEDULE E IS NOT APPLICABLE
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt3HEALTHY START EDUCATION, INC. IS A PUBLIC CHARTER SCHOOL AND IS NOT REQUIRED TO FILE FORM 5578. THEREFORE, SCHEDULE E IS NOT APPLICABLE
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, LINE 5
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD CHAIR WILL REVIEW AND APPROVE THE FORM 990 BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IF A POSSIBLE CONFLICT OF INTEREST ARISES, THE BOARD OF DIRECTORS SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS AND, IF SO, THE BOARD SHALL VOTE TO AUTHORIZE OR REJECT THE TRANSACTION AND/OR CONDITION. BOTH VOTES SHALL BE MAJORITY VOTE WITHOUT COUNTING THE VOTE OF AN INTERESTED DIRECTOR, EVEN IF THE DISINTERESTED DIRECTORS ARE LESS THAN A QUORUM, PROVIDED THAT AT LEAST ONE CONSENTING DIRECTOR IS DISINTERESTED. A COPY OF THE CONFLICT OF INTEREST POLICY IS GIVEN TO EACH BOARD MEMBER UPON COMMENCEMENT OF THEIR TERM AND ANNUALLY EACH YEAR THEREAFTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC IN THE FRONT OFFICE OF THE SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6RESTATEMENT -4,886,395 THE SCHOOL IMPLEMENTED GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB) STATEMENT 75, ACCOUNTING AND FINANCIAL REPORTING FOR POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS, IN THE FISCAL YEAR ENDING JUNE 30, 2018. THE IMPLEMENTATION OF THE STATEMENT REQUIRED THE SCHOOL TO RECORD BEGINNING NET OPEB LIABILITY AND NET OPEB ASSET AND THE EFFECTS ON NET POSITION FROM CONTRIBUTIONS MADE BY THE SCHOOL DURING THE MEASUREMENT PERIOD (FISCAL YEAR END JUNE 30, 2017). AS A RESULT, NET POSITION FOR THE GOVERNMENTAL AND BUSINESS-TYPE ACTIVITIES DECREASED BY 4,885,303 AND 1,092, RESPECTIVELY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03690922
IRS990/TotalAssetsEOYAmt03678939
IRS990/TotalAssetsGrp/BOYAmt03690922
IRS990/TotalAssetsGrp/EOYAmt03678939

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$35.4$38.2$2.76$11.2$12.9$1.66
2023Detailed filing. Detailed filing data is available for this year.$12.3$13.4$1.10$10.2$9.98$0.18
2022Detailed filing. Detailed filing data is available for this year.$7.66$9.30$1.65$8.07$7.83$0.25
2021Detailed filing. Detailed filing data is available for this year.$5.70$7.91$2.22$6.41$5.90$0.52
2020Detailed filing. Detailed filing data is available for this year.$4.14$6.87$2.73$5.59$5.21$0.39
2019Detailed filing. Detailed filing data is available for this year.$3.58$6.70$3.12$4.68$4.64$0.04
2018Detailed filing. Detailed filing data is available for this year.$3.68$6.81$3.14$11.1$11.2$0.13
2017Detailed filing. Detailed filing data is available for this year.$3.69$1.81$1.88$10.9$10.9$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.91$1.03$1.87$10.6$10.5$0.12
2015Detailed filing. Detailed filing data is available for this year.$3.35$1.60$1.75$10.1$10.2$0.04
2014Detailed filing. Detailed filing data is available for this year.$3.01$0.64$2.37$9.48$9.72$0.25
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.66$1.04$2.61$9.50
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.86$1.16$2.70$9.23
2011Summary only. Only limited summary data is available for this year.$3.97$1.37$2.60$10.8$10.2$0.58
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.13$1.11$2.02$9.25