Civic Intelligence

Smart Start Day Care & Preschool

990 • Fiscal year 2020 • EIN 91-1454120

Jan 01, 2020 to Dec 31, 2020 • Filed on May 12, 2022

29928 Pacific Highway SouthFederal Way, WA 98003

(253) 839-4900

Siviq Scores

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

Liabilities / Assets

75th percentile

0.29x

Higher debt load relative to assets than 75% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

55th percentile

0.09x

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

29th percentile

-5.4%

Higher net margin than 29% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

70th percentile

$57,500

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

42nd percentile

3.0%

Faster asset growth than 42% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

39th percentile

-8.4%

Faster revenue growth than 39% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$181,687

Up $5,295 (+3.0%) from 2019

Net Assets

Down

$128,095

Down $33,738 (-21%) from 2019

Liabilities

Up

$53,592

Up $39,033 (+268%) from 2019

Revenue

Down

$628,683

Down $57,588 (-8.4%) from 2019

Expenses

Down

$662,421

Down $7,783 (-1.2%) from 2019

Net Income

Down

-$33,738

Down $49,805 (-310%) from 2019

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $157,567Liabilities 2010: $100,059Net Assets 2010: $57,5082010Assets 2011: $146,979Liabilities 2011: $74,034Net Assets 2011: $72,9452011Assets 2012: $144,912Liabilities 2012: $64,743Net Assets 2012: $80,1692012Assets 2013: $154,222Liabilities 2013: $59,719Net Assets 2013: $94,5032013Assets 2014: $163,857Liabilities 2014: $53,542Net Assets 2014: $110,3152014Assets 2015: $160,290Liabilities 2015: $45,081Net Assets 2015: $115,2092015Assets 2016: $171,710Liabilities 2016: $39,558Net Assets 2016: $132,1522016Assets 2017: $166,755Liabilities 2017: $27,862Net Assets 2017: $138,8932017Assets 2018: $166,432Liabilities 2018: $20,666Net Assets 2018: $145,7662018Assets 2019: $176,392Liabilities 2019: $14,559Net Assets 2019: $161,8332019Assets 2020: $181,687Liabilities 2020: $53,592Net Assets 2020: $128,0952020Assets 2021: $388,024Liabilities 2021: $52,117Net Assets 2021: $335,9072021

Highlighted filing

2020

Assets$181,687
Liabilities$53,592
Net Assets$128,095

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $588,642Expenses 2010: $606,752Net Income 2010: -$18,1102010Revenue 2011: $521,319Expenses 2011: $505,882Net Income 2011: $15,4372011Revenue 2012: $450,979Expenses 2012: $443,755Net Income 2012: $7,2242012Revenue 2013: $509,472Expenses 2013: $495,138Net Income 2013: $14,3342013Revenue 2014: $588,473Expenses 2014: $572,661Net Income 2014: $15,8122014Revenue 2015: $634,192Expenses 2015: $629,298Net Income 2015: $4,8942015Revenue 2016: $634,566Expenses 2016: $617,623Net Income 2016: $16,9432016Revenue 2017: $587,918Expenses 2017: $581,177Net Income 2017: $6,7412017Revenue 2018: $597,556Expenses 2018: $590,683Net Income 2018: $6,8732018Revenue 2019: $686,271Expenses 2019: $670,204Net Income 2019: $16,0672019Revenue 2020: $628,683Expenses 2020: $662,421Net Income 2020: -$33,7382020Revenue 2021: $839,117Expenses 2021: $631,305Net Income 2021: $207,8122021

Highlighted filing

2020

Revenue$628,683
Expenses$662,421
Net Income-$33,738
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 12, 2022
Return Version
2020v4.2
Gross Receipts
$628,683
Mission and Program Overview

Mission

Provide high quality day and night care and preschool program for low-income families and the public as a whole.

Provide daily and nightly care and schooling for 350 or more children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$163,922$172,676▲ $8,754
Pd in Cap Srpls Land Bldg Eqp Fund$108,604$108,604→ $0
Rtn Earn Endowment Incm Other Fnds$52,229$18,491▼ $33,738
Cash and Non-Interest-Bearing Accounts$12,470$9,011▼ $3,459
Cap Stk Tr Prin Current Funds$1,000$1,000→ $0
Total Assets$176,392$181,687▲ $5,295
Liabilities
Accounts Payable and Accrued Expenses-$40,396-
Other Liabilities$14,559$13,196▼ $1,363
Total Liabilities$14,559$53,592▲ $39,033
Net Assets / Fund Balance
Total Net Assets Fund Balance$161,833$128,095▼ $33,738
Total Liabilities and Net Assets / Fund Balance$176,392$181,687▲ $5,295

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$38,174$458,398$496,572
Land$106,607-$106,607
Buildings$27,895$35,810$63,705
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Karen HowardDaycare Mgr & DirectorFT$57,500$57,500
Jeffrey CowartPresident & DirectorFT$57,000$57,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$628,683
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-33,738
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$352,919
Other Expenses$309,502
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$210,695--$210,695
Occupancy$115,498$6,000-$121,498
Current Officers, Directors, Trustees, and Key Employees$57,500$57,000-$114,500
All Other Expenses$27,857--$27,857
Payroll Taxes$22,024$5,700-$27,724
Insurance$21,013--$21,013
Other Expenses$20,814--$20,814
Office Expenses$14,892--$14,892
Advertising$13,755--$13,755
Depreciation Depletion$9,246--$9,246
Fees for Services Accounting$2,480--$2,480
Interest$1,600--$1,600
Total Functional Expenses$593,721$68,700$0$662,421
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Laurie a LienFormer DirectorRECEIVED ANNUAL RENTAL INCOME FROM THE ORGANIZATION FOR THE USE OF HER PROPERTIES IN THE AMOUNT OF $36,000.No$60,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards$13,196
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 8A

During the year the meetings and discussions of the board was informal in nature and no written memo's of meetings were made.

Form 990, Part VI, Section A, Line 8B

There are no committes with authority to act on behalf of the board.

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

The preparation of the form 990 was delayed and was not completed until just prior to the extended due date. Thus, there was not time for the members of the board to review the return before filing. The president intends to provide the return for the boards review as soon as possible.

Form 990, Part VI, Section C, Line 19

The organization makes all documents available upon the request of any party.

Filing and Contact Details

Filer

Filer Name
Smart Start Day Care & Preschool
EIN
91-1454120
Phone
2538394900
Address
29928 PACIFIC HIGHWAY SOUTH, FEDERAL WAY, WA 98003

Signing Officer

Name
Mr Jeffrey Cowart
Title
President
Phone
2069312002
Signed
2022-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Cowart
Formed
1992
Legal Domicile
Wa
Voting Board Members
3
Independent Board Members
0
Employees
18
Volunteers
0

Preparer

Firm
Morrow & Dowsing Inc
Address
PO BOX 12460, MILL CREEK, WA 98082
Preparer
Christopher G Dowsing
Phone
2066228468
Supplemental Narrative

Financial Statement Notes

Form 990 Part X, Line 25

Business line of credit and related credit cards for operating expenses

Page 11 Line 10A

Playground property $106,607

Raw XML Appendix334 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt040396
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE DAILY AND NIGHTLY CARE AND SCHOOLING FOR 350 OR MORE CHILDREN.
IRS990/AdvertisingGrp/ProgramServicesAmt013755
IRS990/AdvertisingGrp/TotalAmt013755
IRS990/AllOtherExpensesGrp/ProgramServicesAmt027857
IRS990/AllOtherExpensesGrp/TotalAmt027857
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MR JEFFREY COWART
IRS990/BooksInCareOfDetail/PhoneNum02068394900
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt029928 PACIFIC HWY SO
IRS990/BooksInCareOfDetail/USAddress/CityNm0FEDERAL WAY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd098003
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd01
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt01000
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt01000
IRS990/CashNonInterestBearingGrp/BOYAmt012470
IRS990/CashNonInterestBearingGrp/EOYAmt09011
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt057000
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt057500
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0114500
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0309502
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0628683
IRS990/CYRevenuesLessExpensesAmt0-33738
IRS990/CYSalariesCompEmpBnftPaidAmt0352919
IRS990/CYTotalExpensesAmt0662421
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0628683
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt09246
IRS990/DepreciationDepletionGrp/TotalAmt09246
IRS990/Desc0PROVIDE QUALITY DAY CARE AND PRESCHOOL PROGRAM FOR LOW-INCOME FAMILIES AND THE PUBLIC AS A WHOLE.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt018
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0593721
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt02480
IRS990/FeesForServicesAccountingGrp/TotalAmt02480
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/PersonNm0JEFFREY COWART
IRS990/Form990PartVIISectionAGrp/PersonNm1KAREN HOWARD
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt057000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt157500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT & DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DAYCARE MGR & DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01992
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0628683
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt021013
IRS990/InsuranceGrp/TotalAmt021013
IRS990/InterestGrp/ProgramServicesAmt01600
IRS990/InterestGrp/TotalAmt01600
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0494208
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0163922
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0172676
IRS990/LandBldgEquipCostOrOtherBssAmt0666884
IRS990/LegalDomicileStateCd0WA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd00
IRS990/MissionDesc0PROVIDE HIGH QUALITY DAY AND NIGHT CARE AND PRESCHOOL PROGRAM FOR LOW-INCOME FAMILIES AND THE PUBLIC AS A WHOLE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0161833
IRS990/NetAssetsOrFundBalancesEOYAmt0128095
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt06000
IRS990/OccupancyGrp/ProgramServicesAmt0115498
IRS990/OccupancyGrp/TotalAmt0121498
IRS990/OfficeExpensesGrp/ProgramServicesAmt014892
IRS990/OfficeExpensesGrp/TotalAmt014892
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0EDUCATION & CURRICULUM
IRS990/OtherExpensesGrp/Desc1TRAINING & MEETINGS
IRS990/OtherExpensesGrp/Desc2FOOD & GROCERIES
IRS990/OtherExpensesGrp/Desc3AUTOMOBILE EXPENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt029361
IRS990/OtherExpensesGrp/ProgramServicesAmt124560
IRS990/OtherExpensesGrp/ProgramServicesAmt222426
IRS990/OtherExpensesGrp/ProgramServicesAmt320814
IRS990/OtherExpensesGrp/TotalAmt029361
IRS990/OtherExpensesGrp/TotalAmt124560
IRS990/OtherExpensesGrp/TotalAmt222426
IRS990/OtherExpensesGrp/TotalAmt320814
IRS990/OtherLiabilitiesGrp/BOYAmt014559
IRS990/OtherLiabilitiesGrp/EOYAmt013196
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0210695
IRS990/OtherSalariesAndWagesGrp/TotalAmt0210695
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05700
IRS990/PayrollTaxesGrp/ProgramServicesAmt022024
IRS990/PayrollTaxesGrp/TotalAmt027724
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0108604
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0108604
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JEFFREY COWART
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND OTHER FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0628683
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0628683
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0280997
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0686271
IRS990/PYRevenuesLessExpensesAmt016067
IRS990/PYSalariesCompEmpBnftPaidAmt0389207
IRS990/PYTotalExpensesAmt0670204
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0686271
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-33738
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0628683
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt052229
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt018491
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt027895
IRS990ScheduleD/BuildingsGrp/DepreciationAmt035810
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt063705
IRS990ScheduleD/LandGrp/BookValueAmt0106607
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0106607
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt038174
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0458398
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0496572
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt013196
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARDS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BUSINESS LINE OF CREDIT AND RELATED CREDIT CARDS FOR OPERATING EXPENSES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PLAYGROUND PROPERTY $106,607
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 PART X, LINE 25
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PAGE 11 LINE 10A
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0172676
IRS990ScheduleD/TotalLiabilityAmt013196
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0FEDERAL FOODS PROGRAM ASSISTANCE RECEIVED $ 35,783.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0LAURIE A LIEN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FORMER DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt060000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RECEIVED ANNUAL RENTAL INCOME FROM THE ORGANIZATION FOR THE USE OF HER PROPERTIES IN THE AMOUNT OF $36,000.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DURING THE YEAR THE MEETINGS AND DISCUSSIONS OF THE BOARD WAS INFORMAL IN NATURE AND NO WRITTEN MEMO'S OF MEETINGS WERE MADE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PREPARATION OF THE FORM 990 WAS DELAYED AND WAS NOT COMPLETED UNTIL JUST PRIOR TO THE EXTENDED DUE DATE. THUS, THERE WAS NOT TIME FOR THE MEMBERS OF THE BOARD TO REVIEW THE RETURN BEFORE FILING. THE PRESIDENT INTENDS TO PROVIDE THE RETURN FOR THE BOARDS REVIEW AS SOON AS POSSIBLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ALL DOCUMENTS AVAILABLE UPON THE REQUEST OF ANY PARTY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0176392
IRS990/TotalAssetsEOYAmt0181687
IRS990/TotalAssetsGrp/BOYAmt0176392
IRS990/TotalAssetsGrp/EOYAmt0181687
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt068700
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0593721
IRS990/TotalFunctionalExpensesGrp/TotalAmt0662421
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014559
IRS990/TotalLiabilitiesEOYAmt053592
IRS990/TotalLiabilitiesGrp/BOYAmt014559
IRS990/TotalLiabilitiesGrp/EOYAmt053592
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0161833
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0128095
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0593721
IRS990/TotalProgramServiceRevenueAmt0628683
IRS990/TotalReportableCompFromOrgAmt0114500
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0628683
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0628683
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0176392
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0181687
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04219 5TH AVE NE
IRS990/USAddress/CityNm0SEATTLE
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098105
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MR JEFFREY COWART
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02069312002
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMART START DAY CARE & PRESCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0SMAR
ReturnHeader/Filer/EIN0911454120
ReturnHeader/Filer/PhoneNum02538394900
ReturnHeader/Filer/USAddress/AddressLine1Txt029928 PACIFIC HIGHWAY SOUTH
ReturnHeader/Filer/USAddress/CityNm0FEDERAL WAY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098003
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453996551
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MORROW & DOWSING INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 12460
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MILL CREEK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098082
ReturnHeader/PreparerPersonGrp/PhoneNum02066228468
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER G DOWSING
ReturnHeader/ReturnTs02022-05-18T23:04:54-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MR
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0JEFFREY COWART
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings