Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
7.40x
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
Score unavailable
Net margin requires both revenue and expenses on this filing.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
3rd percentile
Faster asset growth than 3% of similar nonprofits.
Revenue Growth
Score unavailable
No valid filing value is available for this score.
Balance Sheet
Assets
Down$50,100
Down $241,114 (-83%) from 2012
Net Assets
Down-$320,752
Down $346,834 (-1330%) from 2012
Liabilities
Up$370,852
Up $105,720 (+40%) from 2012
Revenue And Expenses
Revenue
-
No earlier filing loaded for comparison.
Expenses
Down$615,128
Down $947,349 (-61%) from 2012
Net Income
-
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2012 to Jun 30, 2013
- Signed
- Feb 28, 2014
- Return Version
- 2012v2.0
- Gross Receipts
- $428,593
Filing and Contact Details
Filer
- EIN
- 77-0281420
Raw XML AppendixShowing 400 of 488 raw XML fields
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| IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation | 0 | The Centers is exempt from federal income taxes under the provisions of Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code. In accordance with the Income Taxes Topic of the Financial Accounting Standards Board Accounting Standards Codification ("FASB ASC"), the accounting for uncertainties in income taxes recognized in an entity's financial statements and prescribes a threshold of more-likely-than-not that a tax position will be sustained upon examination by the appropriate taxing authorities before any part of the benefit can be recorded in the financial statement. The determination of tax exempt status is considered to be a tax position taken with respect to the provisions of FASB. The Centers does not believe its financial statements include any uncertain tax positions. |
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| IRS990ScheduleN/DirectorOfSuccessor2 | 0 | false |
| IRS990ScheduleN/DispositionTable/AddressUS/AddressLine1 | 0 | 221 E Ventura Boulevard |
| IRS990ScheduleN/DispositionTable/AddressUS/City | 0 | OXNARD |
| IRS990ScheduleN/DispositionTable/AddressUS/State | 0 | CA |
| IRS990ScheduleN/DispositionTable/AddressUS/ZIPCode | 0 | 93036 |
| IRS990ScheduleN/DispositionTable/DateOfDistribution | 0 | 2013-01-31 |
| IRS990ScheduleN/DispositionTable/DescriptionOfAsset | 0 | PORTABLE BLDGS, EQUIPMENT, VEHICLE |
| IRS990ScheduleN/DispositionTable/FMVOfAsset | 0 | 674176 |
| IRS990ScheduleN/DispositionTable/IRCSection | 0 | 501(c)(3) |
| IRS990ScheduleN/DispositionTable/MethodOfFMVDetermination | 0 | FMV |
| IRS990ScheduleN/DispositionTable/NameBusiness/BusinessNameLine1 | 0 | CHILD DEVELOPMENT RESOURCES |
| IRS990ScheduleN/EmployeeOfSuccessor2 | 0 | false |
| IRS990ScheduleN/Form990ScheduleNPartIII/Explanation | 0 | Smart Start Child Development Centers (SSCDC) has ceased its operation on January 31, 2013. All the child care sites, including the building, equipment, and vehicle, and contracts with the Child Development Education are transferred and operated by Child Development Resource (CDR) starting February 1, 2013. Smart Start Child Development Center (SSCDC) filed a petition for court-supervised dissolution with the Ventura County Superior Court (Case No. 56-2013-00436015) on May 6, 2013. |
| IRS990ScheduleN/Form990ScheduleNPartIII/ReturnReference | 0 | Sch N, Part III, Additional Information |
| IRS990ScheduleN/OwnerOfSuccessor2 | 0 | false |
| IRS990ScheduleN/ReceiveCompensation2 | 0 | false |
| IRS990ScheduleO/GeneralExplanation/Explanation | 0 | Smart Start Child Development Centers (SSCDC) has ceased its operation on January 31, 2013. All the child care sites, including the building, equipment, and vehicle, and contracts with the Child Development Education are transferred and operated by Child Development Resource (CDR) starting February 1, 2013. On May 6, 2013, Smart Start Child Development Center (SSCDC) filed a petition for court-supervised dissolution with the Ventura County Superior Court (Court), Case No. 56-2013-00436015. AS OF FEBRUARY 28, 2014, THE BALANCE SHEET IS AS FOLLOWED:CASH IN BANK -------------------------- $ 20,587.55CASH HELD IN ESCROW ------------------- $ 5,000.00TOTAL ASSETS -------------------------- $ 25,587.55ACCOUNTS PAYABLE ---------------------- $ 18,244.79UNSECURED LOAN FROM RABOBANK ---------- $ 138.73DUE TO CDE ---------------------------- $348,279.62TOTAL LIABILITIES --------------------- $366,663.14TOTAL FUND BALANCE --------------------($341,075.59)AS PER THE COURT ORDER DATED JANUARY 28, 2014, CASH IN BANK ($34,187 AS OF 12/31/13) WILL BE DISTRIBUTED TO THE FOLLOWING:INTERNAL REVENUE SERVICE --- $ 833.31 (PAID ON 1/15/14)QWA INC. ------------------ $ 2,500.00 (PAID ON 1/15/14)MWGJF ----------------------- $11,609.02 (PAID ON 1/30/14)CDE ------------------------- $ 901.63 (PAID ON 1/30/14)REMAINING CASH IN BANK OF $20,587.55 WILL PAY FOR THE REMAINING SUM DUE TO MWGJF AND QWA, AND THE REMAINING WILL BE PAID PRO RATA TO OJAI UNIFIED SCHOOL DISTRICT, CALIFORNIA DEPARTMENT OF EDUCATION(CDE), AND E.J. HARRISON & SONS.CASH HELD IN ESCROW WILL BE RETAINED FOR TEN YEARS FROM THE DATE SSCDC CEASED OPERATION, WHICH DATE IS JANUARY 31, 2023, AS SELF-INSURED RETENTION FOR SSCDC INSURANCE POLICY WITH SCOTTSDALE INDEMNITY COMPNAY. IF THE FUND IS NOT CLAIMED BY JANUARY 31, 2023, THE CASH HELD IN ESCROW WILL BE DISTRIBUTED TO CREDITORS AS PER COURT ORDERED. BY MARCH 14, 2014, SSCDC SHALL FILE WITH THE COURT THE FINAL ACCOUNTING.BY MARCH 24,2014, SSCDC SHALL FILE A PROPOSED ORDER OF DISSOLUTION WITH THE COURT. THE COURT WILL HEAR ALL FINAL ISSUES RELATED TO THE DISSOLUTION OF SSCDC ON APRIL 14, 2014, AT WHICH TIME, SSCDC IS EXPECTED TO BE DISSOLVED. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 1 | The listed documents are availabe upon request during business hours. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 2 | the Board reviews and approves the compensation for top management and other employees. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 3 | the Board reviews and approves the compensation for top management and other employees. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 4 | Board members review the conflict of Interest policy annually. In addition, related party questionnaire are sent out on annual basis to monitor and enforce compliance with the conflict of interest policy. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 5 | The Form 990 was presented to the Board after it was filed. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 6 | Smart Start Child Development Centers (SSCDC)has ceased its operation on January 31, 2013. All the child care sites and contracts with the Child Development Education are transferred and operated by Child Development Resource (CDR) starting February 1, 2013. Smart Start Child Development Center (SSCDC) filed a petition for court-supervised dissolution with the Ventura County Superior Court (Case No. 56-2013-00436015) on May 6, 2013. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 7 | Client Note 1 - Smart Start Child Development Centers (SSCDC) has ceased its operation on January 31, 2013. All the child care sites, including the building, equipment, and vehicle, and contracts with the Child Development Education are transferred and operated by Child Development Resource (CDR) starting February 1, 2013. On May 6, 2013, Smart Start Child Development Center (SSCDC) filed a petition for court-supervised dissolution with the Ventura County Superior Court (Court), Case No. 56-2013-00436015. AS OF FEBRUARY 28, 2014, THE BALANCE SHEET IS AS FOLLOWED:CASH IN BANK -------------------------- $ 20,587.55CASH HELD IN ESCROW ------------------- $ 5,000.00TOTAL ASSETS -------------------------- $ 25,587.55ACCOUNTS PAYABLE ---------------------- $ 18,244.79UNSECURED LOAN FROM RABOBANK ---------- $ 138.73DUE TO CDE ---------------------------- $348,279.62TOTAL LIABILITIES --------------------- $366,663.14TOTAL FUND BALANCE --------------------($341,075.59)AS PER THE COURT ORDER DATED JANUARY 28, 2014, CASH IN BANK ($34,187 AS OF 12/31/13) WILL BE DISTRIBUTED TO THE FOLLOWING:INTERNAL REVENUE SERVICE --- $ 833.31 (PAID ON 1/15/14)QWA INC. ------------------ $ 2,500.00 (PAID ON 1/15/14)MWGJF ----------------------- $11,609.02 (PAID ON 1/30/14)CDE ------------------------- $ 901.63 (PAID ON 1/30/14)REMAINING CASH IN BANK OF $20,587.55 WILL PAY FOR THE REMAINING SUM DUE TO MWGJF AND QWA, AND THE REMAINING WILL BE PAID PRO RATA TO OJAI UNIFIED SCHOOL DISTRICT, CALIFORNIA DEPARTMENT OF EDUCATION(CDE), AND E.J. HARRISON & SONS.CASH HELD IN ESCROW WILL BE RETAINED FOR TEN YEARS FROM THE DATE SSCDC CEASED OPERATION, WHICH DATE IS JANUARY 31, 2023, AS SELF-INSURED RETENTION FOR SSCDC INSURANCE POLICY WITH SCOTTSDALE INDEMNITY COMPNAY. IF THE FUND IS NOT CLAIMED BY JANUARY 31, 2023, THE CASH HELD IN ESCROW WILL BE DISTRIBUTED TO CREDITORS AS PER COURT ORDERED. BY MARCH 14, 2014, SSCDC SHALL FILE WITH THE COURT THE FINAL ACCOUNTING.BY MARCH 24,2014, SSCDC SHALL FILE A PROPOSED ORDER OF DISSOLUTION WITH THE COURT. THE COURT WILL HEAR ALL FINAL ISSUES RELATED TO THE DISSOLUTION OF SSCDC ON APRIL 14, 2014, AT WHICH TIME, SSCDC IS EXPECTED TO BE DISSOLVED. |
| IRS990ScheduleO/GeneralExplanation/Identifier | 0 | Form 990, Part VI, Line 19 |
| IRS990ScheduleO/GeneralExplanation/Identifier | 1 | Form 990, Part VI, Line 15b |
| IRS990ScheduleO/GeneralExplanation/Identifier | 2 | Form 990, Part VI, Line 15a |
| IRS990ScheduleO/GeneralExplanation/Identifier | 3 | Form 990, Part VI, Line 12c |
| IRS990ScheduleO/GeneralExplanation/Identifier | 4 | Form 990, Part VI, Line 11b |
| IRS990ScheduleO/GeneralExplanation/Identifier | 5 | Form 990, Part III, Line 3 |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 0 | DISSOLUTION OF SSCDC |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 1 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 2 | Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 3 | Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 4 | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 5 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 6 | Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services |
| IRS990/ScheduleORequired | 0 | true |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2013 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $50,100
- Liabilities
- $370,852
- Net assets
- -$320,752
- Revenue
- -
- Expenses
- $615,128
- Net income
- -