Civic Intelligence

Second Start Learning Disabilities Programs Inc

990 • Fiscal year 2018 • EIN 94-2265596

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 15, 2018

Organization ProfileWWW.SECONDSTART.ORG

View Organization Page

1325 Bouret DriveSan Jose, CA 95118

(408) 979-8210

Siviq Scores

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

Liabilities / Assets

74th percentile

0.34x

Higher debt load relative to assets than 74% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

62nd percentile

0.17x

Higher debt load relative to revenue than 62% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

62nd percentile

7.9%

Higher net margin than 62% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

79th percentile

$129,765

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

81st percentile

19%

Faster asset growth than 81% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

66th percentile

12%

Faster revenue growth than 66% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$2,360,540

Up $374,348 (+19%) from 2017

Net Assets

Up

$1,549,628

Up $366,303 (+31%) from 2017

Liabilities

Up

$810,912

Up $8,045 (+1.0%) from 2017

Revenue And Expenses
Liabilities / Revenue62nd percentileNet Margin62nd percentile

Revenue

Up

$4,641,089

Up $497,633 (+12%) from 2017

Expenses

Up

$4,274,786

Up $176,029 (+4.3%) from 2017

Net Income

Up

$366,303

Up $321,604 (+719%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth81st 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

2018

Assets$2,360,540
Liabilities$810,912
Net Assets$1,549,628
Open 2018 Filing

Operations Trend

Revenue Growth66th percentile

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

2018

Revenue$4,641,089
Expenses$4,274,786
Net Income$366,303
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 15, 2018
Return Version
2017v2.2
Gross Receipts
$4,641,089
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$921,156$911,274▼ $9,882
Cash and Non-Interest-Bearing Accounts$436,661$774,272▲ $337,611
Accounts Receivable$490,879$537,368▲ $46,489
Prepaid Expenses and Deferred Charges$84,254$84,984▲ $730
Pledges and Grants Receivable$9,203$7,613▼ $1,590
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$1,986,192$2,360,540▲ $374,348
Other Assets Total$44,039$45,029▲ $990
Liabilities
Mortgage Notes Payable Secured by Investment Property$617,023$606,157▼ $10,866
Other Liabilities$96,518$119,685▲ $23,167
Accounts Payable and Accrued Expenses$89,326$85,070▼ $4,256
Total Liabilities$802,867$810,912▲ $8,045
Net Assets / Fund Balance
Unrestricted Net Assets$1,183,325$1,549,628▲ $366,303
Total Net Assets Fund Balance$1,183,325$1,549,628▲ $366,303
Total Liabilities and Net Assets / Fund Balance$1,986,192$2,360,540▲ $374,348

Asset Categories

AssetBook ValueDepreciationBasis
Land$480,413-$480,413
Buildings$381,393$13,152$394,545
Equipment$18,962$88,433$107,395
Leasehold Improvements$30,506$29,203$59,709
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Tara BevingtonExecutive DirectorFT$129,765$129,765
Gregory ZiemanPrincipalFT$105,362$105,362

Board Members and Trustees

NameTitle
Bob ColePresident
Christine HagieBoard Member
Dan FowlerBoard Member
Dr Burton WorrellBoard Member
Larry DaileyBoard Member
Andrew PhillipsSecretary
David MillarTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$17,775
Program Service Revenue
$4,619,556
Investment Income
$3,758
Other Revenue
$0
All Other Contributions
$17,775
Change in Net Assets
$366,303

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,641,089
Revenue Not Reported on Form 990
$1,404
Total Revenue per Audited Statements
$4,642,493
Total Revenue per Form 990
$4,641,089
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,840,041
Other Expenses$1,434,745
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$1,844,200$366,915-$2,211,115
Occupancy$608,190$5,500-$613,690
Other Employee Benefits$299,324$29,277-$328,601
Payroll Taxes$145,805$25,742-$171,547
Current Officers, Directors, Trustees, and Key Employees$123,220--$123,220
Insurance$113,853$2,611-$116,464
All Other Expenses$58,010$38,707-$96,717
Fees for Services Other$50,642$17,287-$67,929
Interest$40,228$42-$40,270
Other Expenses$27,541$5,845-$33,386
Depreciation Depletion$15,427$1,400-$16,827
Fees for Services Accounting-$13,600-$13,600
Travel$4,736$5,671-$10,407
Office Expenses$2,082$6,369-$8,451
Pension Plan Contributions$4,806$752-$5,558
Conferences and Meetings$226--$226
Total Functional Expenses$3,742,610$532,176$0$4,274,786

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,276,190
Expenses per Audited Statements$4,274,786
Total Expenses per Form 990$4,274,786
Expenses Not Reported on Form 990$1,404
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

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$91,615
Accrued Vacation Payable$28,070
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

Filer Name
Second Start Learning Disabilities
EIN
94-2265596
Phone
4089798210
Address
1325 BOURET DRIVE, SAN JOSE, CA 95118

Signing Officer

Name
Tara Bevington
Title
Executive Director
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tara Bevington
Formed
1974
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
68

Preparer

Firm
Kawamoto Weil & Company
Address
150 E Campbell Ave 201, Campbell, CA 95008
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

“Tuition reimbursement offset $1404”

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

“Tuition reimbursement offset $1404”

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

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IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0130788
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0921156
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0911274
IRS990/LandBldgEquipCostOrOtherBssAmt01042062
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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0617023
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0606157
IRS990/NetAssetsOrFundBalancesBOYAmt01183325
IRS990/NetAssetsOrFundBalancesEOYAmt01549628
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt03438
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt03438
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt05500
IRS990/OccupancyGrp/ProgramServicesAmt0608190
IRS990/OccupancyGrp/TotalAmt0613690
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06369
IRS990/OfficeExpensesGrp/ProgramServicesAmt02082
IRS990/OfficeExpensesGrp/TotalAmt08451
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt044039
IRS990/OtherAssetsTotalGrp/EOYAmt045029
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt029277
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0299324
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0328601
IRS990/OtherExpensesGrp/Desc0CONSULTING THERAPY FEE
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2TRANSPORTATION
IRS990/OtherExpensesGrp/Desc3REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt010522
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11936
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt25845
IRS990/OtherExpensesGrp/ProgramServicesAmt0314142
IRS990/OtherExpensesGrp/ProgramServicesAmt156145
IRS990/OtherExpensesGrp/ProgramServicesAmt234033
IRS990/OtherExpensesGrp/ProgramServicesAmt327541
IRS990/OtherExpensesGrp/TotalAmt0314142
IRS990/OtherExpensesGrp/TotalAmt166667
IRS990/OtherExpensesGrp/TotalAmt235969
IRS990/OtherExpensesGrp/TotalAmt333386
IRS990/OtherLiabilitiesGrp/BOYAmt096518
IRS990/OtherLiabilitiesGrp/EOYAmt0119685
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt025742
IRS990/PayrollTaxesGrp/ProgramServicesAmt0145805
IRS990/PayrollTaxesGrp/TotalAmt0171547
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0752
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04806
IRS990/PensionPlanContributionsGrp/TotalAmt05558
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt09203
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt07613
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt084254
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt084984
IRS990/PrincipalOfficerNm0TARA BEVINGTON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FEES
IRS990/ProgramServiceRevenueGrp/Desc1GRANTS
IRS990/ProgramServiceRevenueGrp/Desc2TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01227508
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt135307
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23356741
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01227508
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt135307
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23356741
IRS990/ProgSrvcAccomActy2Grp/Desc0NEWTON LEARNING CENTER, RENO, NEVADA: DAY SCHOOL FOR CHILDREN WITH LEARNING DISABILITIES
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0334960
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0166625
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt032161
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0931
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01342073
IRS990/PYOtherRevenueAmt07550
IRS990/PYProgramServiceRevenueAmt04102814
IRS990/PYRevenuesLessExpensesAmt044699
IRS990/PYSalariesCompEmpBnftPaidAmt02756684
IRS990/PYTotalExpensesAmt04098757
IRS990/PYTotalRevenueAmt04143456
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0366303
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt04452931
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0381393
IRS990ScheduleD/BuildingsGrp/DepreciationAmt013152
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0394545
IRS990ScheduleD/EquipmentGrp/BookValueAmt018962
IRS990ScheduleD/EquipmentGrp/DepreciationAmt088433
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0107395
IRS990ScheduleD/ExpensesNotReportedAmt01404
IRS990ScheduleD/ExpensesSubtotalAmt04274786
IRS990ScheduleD/LandGrp/BookValueAmt0480413
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0480413
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt030506
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt029203
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt059709
IRS990ScheduleD/OtherExpensesIncludedAmt01404
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt091615
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt128070
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED VACATION PAYABLE
IRS990ScheduleD/OtherRevenueAmt01404
IRS990ScheduleD/RevenueNotReportedAmt01404
IRS990ScheduleD/RevenueSubtotalAmt04641089
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TUITION REIMBURSEMENT OFFSET $1404
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1TUITION REIMBURSEMENT OFFSET $1404
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/TotalBookValueLandBuildingsAmt0911274
IRS990ScheduleD/TotalExpensesPerForm990Amt04274786
IRS990ScheduleD/TotalLiabilityAmt0119685
IRS990ScheduleD/TotalRevenuePerForm990Amt04641089
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04642493
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04276190
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
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AN 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR CONDUCTS A SALARY SURVEY OF SIMILAR LOCAL ORGANIZATIONS WITH RESPECT TO DETERMINING APPROPRIATE COMPENSATION FOR OTHER OFFICERS AND ALL OTHER STAFF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 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.

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,360,540
Liabilities
$810,912
Net assets
$1,549,628
Revenue
$4,641,089
Expenses
$4,274,786
Net income
$366,303
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