Civic Intelligence

Second Start Learning Disabilities Programs Inc

990 • Fiscal year 2014 • EIN 94-2265596

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 14, 2014

Organization ProfileWWW.SECONDSTART.ORG

View Organization Page

1325 Bouret Drive95118

(408) 979-8210

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.13x

Higher debt load relative to assets than 53% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

30th percentile

0.04x

Higher debt load relative to revenue than 30% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

70th percentile

12%

Higher net margin than 70% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

82nd percentile

$137,020

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

91st percentile

44%

Faster asset growth than 91% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$1,126,659

Up $345,462 (+44%) from 2013

Net Assets

Up

$980,114

Up $466,626 (+91%) from 2013

Liabilities

Down

$146,545

Down $121,164 (-45%) from 2013

Revenue And Expenses
Liabilities / Revenue30th percentileNet Margin70th percentile

Revenue

$4,031,165

No earlier filing loaded for comparison.

Expenses

Up

$3,564,539

Up $55,205 (+1.6%) from 2013

Net Income

$466,626

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth91st percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $995,058Liabilities 2011: $276,863Net Assets 2011: $718,1952011Assets 2012: $939,434Liabilities 2012: $209,604Net Assets 2012: $729,8302012Assets 2013: $781,197Liabilities 2013: $267,709Net Assets 2013: $513,4882013Assets 2014: $1,126,659Liabilities 2014: $146,545Net Assets 2014: $980,1142014Assets 2015: $1,182,117Liabilities 2015: $176,732Net Assets 2015: $1,005,3852015Assets 2016: $1,930,897Liabilities 2016: $792,271Net Assets 2016: $1,138,6262016Assets 2017: $1,986,192Liabilities 2017: $802,867Net Assets 2017: $1,183,3252017Assets 2018: $2,360,540Liabilities 2018: $810,912Net Assets 2018: $1,549,6282018Assets 2019: $2,683,987Liabilities 2019: $936,202Net Assets 2019: $1,747,7852019Assets 2020: $3,602,849Liabilities 2020: $1,328,283Net Assets 2020: $2,274,5662020Assets 2021: $4,061,782Liabilities 2021: $794,664Net Assets 2021: $3,267,1182021Assets 2022: $3,790,153Liabilities 2022: $744,101Net Assets 2022: $3,046,0522022Assets 2023: $4,131,651Liabilities 2023: $1,296,141Net Assets 2023: $2,835,5102023Assets 2024: $5,031,824Liabilities 2024: $1,867,346Net Assets 2024: $3,164,4782024Assets 2025: $4,469,288Liabilities 2025: $1,342,902Net Assets 2025: $3,126,3862025

Highlighted filing

2014

Assets$1,126,659
Liabilities$146,545
Net Assets$980,114
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,521,5672011Expenses 2012: $3,728,8802012Expenses 2013: $3,509,3342013Revenue 2014: $4,031,165Expenses 2014: $3,564,539Net Income 2014: $466,6262014Revenue 2015: $3,729,858Expenses 2015: $3,704,587Net Income 2015: $25,2712015Revenue 2016: $4,071,998Expenses 2016: $3,938,757Net Income 2016: $133,2412016Revenue 2017: $4,143,456Expenses 2017: $4,098,757Net Income 2017: $44,6992017Revenue 2018: $4,641,089Expenses 2018: $4,274,786Net Income 2018: $366,3032018Revenue 2019: $4,608,988Expenses 2019: $4,410,831Net Income 2019: $198,1572019Revenue 2020: $5,166,781Expenses 2020: $4,640,000Net Income 2020: $526,7812020Revenue 2021: $5,753,105Expenses 2021: $4,760,553Net Income 2021: $992,5522021Revenue 2022: $4,296,712Expenses 2022: $4,517,778Net Income 2022: -$221,0662022Revenue 2023: $4,601,034Expenses 2023: $4,811,576Net Income 2023: -$210,5422023Revenue 2024: $5,169,550Expenses 2024: $4,840,582Net Income 2024: $328,9682024Revenue 2025: $4,588,000Expenses 2025: $4,626,092Net Income 2025: -$38,0922025

Highlighted filing

2014

Revenue$4,031,165
Expenses$3,564,539
Net Income$466,626
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 14, 2014
Return Version
2013v3.1
Gross Receipts
$4,045,224
Mission and Program Overview

Mission

To provide specialized academic, transitional, and/or therapeutic services to disadvantaged, at risk children and young adults who are challenged by learning and social and/or emotional differences.

To provide specialized academic, transitional, and/or therapeutic services to disadvantaged, at risk children, and young adults who are challenged by learning and social and/or emotional differences.to provide hands on training and a workability program in a safe environment located at the thrift shop store to help develop social and job skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$293,012$527,526▲ $234,514
Accounts Receivable$356,254$400,001▲ $43,747
Prepaid Expenses and Deferred Charges$54,380$101,106▲ $46,726
Pledges and Grants Receivable$18,340$0▼ $18,340
Land, Buildings, and Equipment, Net$17,494$16,309▼ $1,185
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$781,197$1,126,659▲ $345,462
Other Assets Total$41,717$81,717▲ $40,000
Liabilities
Other Liabilities$140,129$123,301▼ $16,828
Accounts Payable and Accrued Expenses$120,188$17,691▼ $102,497
Mortgage Notes Payable Secured by Investment Property$7,392$5,553▼ $1,839
Total Liabilities$267,709$146,545▼ $121,164
Net Assets / Fund Balance
Unrestricted Net Assets$513,488$980,114▲ $466,626
Total Net Assets Fund Balance$513,488$980,114▲ $466,626
Total Liabilities and Net Assets / Fund Balance$781,197$1,126,659▲ $345,462

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$12,346$242,235$254,581
Leasehold Improvements$3,963$17,494$21,457
Other Assets Org$41,717--
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Le BoydstonPresidentFT$137,020$137,020

Board Members and Trustees

NameTitle
Bob ColeBoard Member
Charles WilsonBoard Member
David KirkBoard Member
Dr Saul WassermanBoard Member
Jim McclenahanBoard Member
David VoytekSecretary
Dr Burton WorrellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$108,587
Program Service Revenue
$3,908,810
Investment Income
$3,789
Other Revenue
$9,979
All Other Contributions
$108,587
Change in Net Assets
$466,626

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
Clothing and Household Goods-$103,088Comparable Sales
Cars and Other Vehicles1$2,000Comparable Sales
Total Noncash Contributions1$105,088-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,031,165
Revenue Not Reported on Form 990
$16,492
Total Revenue per Audited Statements
$4,047,657
Total Revenue per Form 990
$4,031,165
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,486,254
Other Expenses$1,078,285
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,495,349$395,039-$1,890,388
Occupancy$586,706--$586,706
Other Employee Benefits$297,194$85-$297,279
Payroll Taxes$157,061--$157,061
Current Officers, Directors, Trustees, and Key Employees$123,318$13,702-$137,020
All Other Expenses$89,088$22,946-$112,034
Insurance$90,766--$90,766
Other Expenses$34,681$974-$35,655
Office Expenses$11,257$7,483-$18,740
Fees for Services Accounting-$13,548-$13,548
Travel$11,221$2,244-$13,465
Depreciation Depletion$8,003--$8,003
Fees for Services Other$4,840--$4,840
Pension Plan Contributions$4,506--$4,506
Advertising$3,358$195-$3,553
Interest$1,812--$1,812
Total Functional Expenses$3,098,929$465,610$0$3,564,539

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,581,031
Expenses per Audited Statements$3,564,539
Total Expenses per Form 990$3,564,539
Expenses Not Reported on Form 990$16,492
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$24,038
Fundraising Direct Expenses$14,059
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$24,038$24,038$14,059$9,979
Total Events$24,038$24,038$14,059$9,979
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll$86,012
Accrued Vacation Payable$37,289
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
Yes
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, Line 11B: Form 990 Review Process

“A copy of form 990, including all attachments, is provided to each member of the board of directors prior to its filing. Each director reviews the form 990 individually and is able to discuss it with the other directors as desired. All questions regarding the content are directed to the executive director.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“The conflict of interest policy is provided to all new hires who are required to sign a statement agreeing to the policy. The conflict of interest policy is reviewed at the time of each employees performance review.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“An independent panel of the board of directors conducts a salary survey of similar local organizations with respect to determining appropriate compensation for the executive director.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“The executive director conducts a salary survey of similar local organizations with respect to determining appropriate compensation for other officers and all other staff.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“The organization makes available to the general public some financial and statistical data on its website. All other information, including governing documents, conflict of interest policy and financial statements is made available upon request.”

Filing and Contact Details

Filer

EIN
94-2265596
Phone
4089798210

Signing Officer

Name
Le Boydston
Title
Executive Direc
Signed
2014-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Le Boydston
Formed
1974
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
71

Preparer

Preparer
Kenneth M Kawamoto
Phone
4083797300
Supplemental Narrative

Financial Statement Notes

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Special events costs $16243 tuition reimbursement offset $249”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Special events costs $16243 tuition reimbursement offset $249”

Raw XML AppendixShowing 400 of 505 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0120188
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt017691
IRS990/AccountsReceivableGrp/BOYAmt0356254
IRS990/AccountsReceivableGrp/EOYAmt0400001
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE SPECIALIZED ACADEMIC, TRANSITIONAL, AND/OR THERAPEUTIC SERVICES TO DISADVANTAGED, AT RISK CHILDREN, AND YOUNG ADULTS WHO ARE CHALLENGED BY LEARNING AND SOCIAL AND/OR EMOTIONAL DIFFERENCES.TO PROVIDE HANDS ON TRAINING AND A WORKABILITY PROGRAM IN A SAFE ENVIRONMENT LOCATED AT THE THRIFT SHOP STORE TO HELP DEVELOP SOCIAL AND JOB SKILLS.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0195
IRS990/AdvertisingGrp/ProgramServicesAmt03358
IRS990/AdvertisingGrp/TotalAmt03553
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherContributionsAmt0108587
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt022946
IRS990/AllOtherExpensesGrp/ProgramServicesAmt089088
IRS990/AllOtherExpensesGrp/TotalAmt0112034
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0TARA BEVINGTON
IRS990/BooksInCareOfDetail/PhoneNum04089798210
IRS990/BooksInCareOfDetail/USAddress/AddressLine101325 BOURET DRIVE
IRS990/BooksInCareOfDetail/USAddress/City0SAN JOSE
IRS990/BooksInCareOfDetail/USAddress/State0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCode095118
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0293012
IRS990/CashNonInterestBearingGrp/EOYAmt0527526
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt013702
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0123318
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0137020
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0108587
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt03789
IRS990/CYOtherExpensesAmt01078285
IRS990/CYOtherRevenueAmt09979
IRS990/CYProgramServiceRevenueAmt03908810
IRS990/CYRevenuesLessExpensesAmt0466626
IRS990/CYSalariesCompEmpBnftPaidAmt02486254
IRS990/CYTotalExpensesAmt03564539
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt04031165
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0true
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt08003
IRS990/DepreciationDepletionGrp/TotalAmt08003
IRS990/Desc0PINE HILL SCHOOL, SAN JOSE, CALIFORNIA: DAY SCHOOL FOR CHILDREN WITH LEARNING DISABILITIES
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt071
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExcessBusinessHoldingsInd0false
IRS990/ExpenseAmt02723285
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt013548
IRS990/FeesForServicesAccountingGrp/TotalAmt013548
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt04840
IRS990/FeesForServicesOtherGrp/TotalAmt04840
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0LE BOYDSTON
IRS990/Form990PartVIISectionAGrp/PersonNm1DR BURTON WORRELL
IRS990/Form990PartVIISectionAGrp/PersonNm2DR SAUL WASSERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3DAVID VOYTEK
IRS990/Form990PartVIISectionAGrp/PersonNm4CHARLES WILSON
IRS990/Form990PartVIISectionAGrp/PersonNm5BOB COLE
IRS990/Form990PartVIISectionAGrp/PersonNm6JIM MCCLENAHAN
IRS990/Form990PartVIISectionAGrp/PersonNm7DAVID KIRK
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0137020
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr01974
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt014059
IRS990/FundraisingGrossIncomeAmt024038
IRS990/GainOrLossGrp/OtherAmt03500
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt03500
IRS990/GrossReceiptsAmt04045224
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt090766
IRS990/InsuranceGrp/TotalAmt090766
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ProgramServicesAmt01812
IRS990/InterestGrp/TotalAmt01812
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0289
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0289
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0259729
IRS990/LandBldgEquipBasisNetGrp/BOYAmt017494
IRS990/LandBldgEquipBasisNetGrp/EOYAmt016309
IRS990/LandBldgEquipCostOrOtherBssAmt0276038
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE SPECIALIZED ACADEMIC, TRANSITIONAL, AND/OR THERAPEUTIC SERVICES TO DISADVANTAGED, AT RISK CHILDREN, AND YOUNG ADULTS WHO ARE CHALLENGED BY LEARNING AND SOCIAL AND/OR EMOTIONAL DIFFERENCES.TO PROVIDE HANDS ON TRAINING AND A WORKABILITY PROGRAM IN A SAFE ENVIRONMENT LOCATED AT THE THRIFT SHOP STORE TO HELP DEVELOP SOCIAL AND JOB SKILLS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt07392
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt05553
IRS990/NetAssetsOrFundBalancesBOYAmt0513488
IRS990/NetAssetsOrFundBalancesEOYAmt0980114
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt03500
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt03500
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt09979
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt09979
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoncashContributionsAmt0105088
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0586706
IRS990/OccupancyGrp/TotalAmt0586706
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07483
IRS990/OfficeExpensesGrp/ProgramServicesAmt011257
IRS990/OfficeExpensesGrp/TotalAmt018740
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt041717
IRS990/OtherAssetsTotalGrp/EOYAmt081717
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt085
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0297194
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0297279
IRS990/OtherExpensesGrp/Desc0TRANSPORTATION
IRS990/OtherExpensesGrp/Desc1CONSULTING THERAPY FEE
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04884
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12650
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21860
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3974
IRS990/OtherExpensesGrp/ProgramServicesAmt082014
IRS990/OtherExpensesGrp/ProgramServicesAmt152980
IRS990/OtherExpensesGrp/ProgramServicesAmt244775
IRS990/OtherExpensesGrp/ProgramServicesAmt334681
IRS990/OtherExpensesGrp/TotalAmt086898
IRS990/OtherExpensesGrp/TotalAmt155630
IRS990/OtherExpensesGrp/TotalAmt246635
IRS990/OtherExpensesGrp/TotalAmt335655
IRS990/OtherLiabilitiesGrp/BOYAmt0140129
IRS990/OtherLiabilitiesGrp/EOYAmt0123301
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0395039
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01495349
IRS990/OtherSalariesAndWagesGrp/TotalAmt01890388
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0157061
IRS990/PayrollTaxesGrp/TotalAmt0157061
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04506
IRS990/PensionPlanContributionsGrp/TotalAmt04506
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt018340
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt054380
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0101106
IRS990/PrincipalOfficerNm0LE BOYDSTON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FEES
IRS990/ProgramServiceRevenueGrp/Desc1GRANTS
IRS990/ProgramServiceRevenueGrp/Desc2TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0941016
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt136680
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22931114
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0941016
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt136680
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22931114
IRS990/ProgSrvcAccomActy2Grp/Desc0NEWTON LEARNING CENTER, RENO, NEVADA
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0375644
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0228756
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt05527
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02932
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01104010
IRS990/PYOtherRevenueAmt01752
IRS990/PYProgramServiceRevenueAmt03282781
IRS990/PYRevenuesLessExpensesAmt0-216342
IRS990/PYSalariesCompEmpBnftPaidAmt02405324
IRS990/PYTotalExpensesAmt03509334
IRS990/PYTotalRevenueAmt03292992
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0466626
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03680054
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt012346
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0242235
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0254581
IRS990ScheduleD/ExpensesNotReportedAmt016492
IRS990ScheduleD/ExpensesSubtotalAmt03564539
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03963
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt017494
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt021457
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt040000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt141717
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BED, BATH & BEYOND 360 GOODS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEPOSITS
IRS990ScheduleD/OtherExpensesIncludedAmt016492
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt086012
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt137289
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED VACATION PAYABLE
IRS990ScheduleD/OtherRevenueAmt016492
IRS990ScheduleD/RevenueNotReportedAmt016492
IRS990ScheduleD/RevenueSubtotalAmt04031165
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SPECIAL EVENTS COSTS $16243 TUITION REIMBURSEMENT OFFSET $249
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SPECIAL EVENTS COSTS $16243 TUITION REIMBURSEMENT OFFSET $249
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/TotalBookValueLandBuildingsAmt016309
IRS990ScheduleD/TotalBookValueOtherAssetsAmt081717
IRS990ScheduleD/TotalExpensesPerForm990Amt03564539
IRS990ScheduleD/TotalLiabilityAmt0123301
IRS990ScheduleD/TotalRevenuePerForm990Amt04031165
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04047657
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03581031
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0SECOND START LEARNING DISABILITIES PROGRAMS, INC. HAS A MASTER CONTRACT WITH THE SCHOOL DISTRICTS WHICH CONTAINS A SPECIFIC NONDISCRIMINATORY STATEMENT/CLAUSE FOR BOTH STUDENTS AND EMPLOYEES. THE SCHOOL DISTRICTS SEND STUDENTS TO SECOND START LEARNING DISABILITIES PROGRAMS INC.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt014059
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt024038
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt024038
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt024038
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt024038
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0PTA SPONSORED EVENTS

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,126,659
Liabilities
$146,545
Net assets
$980,114
Revenue
$4,031,165
Expenses
$3,564,539
Net income
$466,626
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.47$1.34$3.13$4.59$4.63$0.04
2024Detailed filing. Detailed filing data is available for this year.$5.03$1.87$3.16$5.17$4.84$0.33
2023Detailed filing. Detailed filing data is available for this year.$4.13$1.30$2.84$4.60$4.81$0.21
2022Detailed filing. Detailed filing data is available for this year.$3.79$0.74$3.05$4.30$4.52$0.22
2021Detailed filing. Detailed filing data is available for this year.$4.06$0.79$3.27$5.75$4.76$0.99
2020Detailed filing. Detailed filing data is available for this year.$3.60$1.33$2.27$5.17$4.64$0.53
2019Detailed filing. Detailed filing data is available for this year.$2.68$0.94$1.75$4.61$4.41$0.20
2018Detailed filing. Detailed filing data is available for this year.$2.36$0.81$1.55$4.64$4.27$0.37
2017Detailed filing. Detailed filing data is available for this year.$1.99$0.80$1.18$4.14$4.10$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.93$0.79$1.14$4.07$3.94$0.13
2015Detailed filing. Detailed filing data is available for this year.$1.18$0.18$1.01$3.73$3.70$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.13$0.15$0.98$4.03$3.56$0.47
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.27$0.51$3.51
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.21$0.73$3.73
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.28$0.72$3.52