Civic Intelligence

Second Start Learning Disabilities Programs Inc

990 • Fiscal year 2020 • EIN 94-2265596

Jul 01, 2019 to Jun 30, 2020 • Filed on Feb 22, 2021

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

68th percentile

0.37x

Higher debt load relative to assets than 68% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

55th percentile

0.26x

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

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

62nd percentile

10%

Higher net margin than 62% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

55th percentile

$132,214

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

83rd percentile

34%

Faster asset growth than 83% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

69th percentile

12%

Faster revenue growth than 69% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$3,602,849

Up $918,862 (+34%) from 2019

Net Assets

Up

$2,274,566

Up $526,781 (+30%) from 2019

Liabilities

Up

$1,328,283

Up $392,081 (+42%) from 2019

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin62nd percentile

Revenue

Up

$5,166,781

Up $557,793 (+12%) from 2019

Expenses

Up

$4,640,000

Up $229,169 (+5.2%) from 2019

Net Income

Up

$526,781

Up $328,624 (+166%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth83rd 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

2020

Assets$3,602,849
Liabilities$1,328,283
Net Assets$2,274,566
Open 2020 Filing

Operations Trend

Revenue Growth69th 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

2020

Revenue$5,166,781
Expenses$4,640,000
Net Income$526,781
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Feb 22, 2021
Return Version
2019v5.0
Gross Receipts
$5,182,584
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
Cash and Non-Interest-Bearing Accounts$1,146,264$1,936,323▲ $790,059
Land, Buildings, and Equipment, Net$916,231$928,835▲ $12,604
Accounts Receivable$483,175$591,125▲ $107,950
Prepaid Expenses and Deferred Charges$76,331$83,843▲ $7,512
Pledges and Grants Receivable$16,838$17,303▲ $465
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$2,683,987$3,602,849▲ $918,862
Other Assets Total$45,148$45,420▲ $272
Liabilities
Mortgage Notes Payable Secured by Investment Property$594,564$580,113▼ $14,451
Unsecured Notes Loans Payable-$548,790-
Other Liabilities$199,171$134,868▼ $64,303
Accounts Payable and Accrued Expenses$142,467$64,512▼ $77,955
Total Liabilities$936,202$1,328,283▲ $392,081
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,747,785$2,274,566▲ $526,781
Total Net Assets Fund Balance$1,747,785$2,274,566▲ $526,781
Total Liabilities and Net Assets / Fund Balance$2,683,987$3,602,849▲ $918,862

Asset Categories

AssetBook ValueDepreciationBasis
Land$480,413-$480,413
Buildings$368,242$26,303$394,545
Equipment$24,210$75,806$100,016
Leasehold Improvements$55,970$39,017$94,987
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Gregory ZiemanPrincipalFT$132,214$132,214
Tara BevingtonExecutive DirectorFT$125,421$125,421

Board Members and Trustees

NameTitle
Bob ColeChairman
Christine HagieBoard Member
Dan FowlerBoard Member
Dr Burton WorrellBoard Member
Larry DaileyBoard Member
Andrew PhillipsSecretary
George LottiTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Annamaria ManguerraSpeech Pathologist2387 WESTGATE AVE, San Jose, CA 95125$147,016
Revenue and Support

Revenue Composition

Contributions and Grants
$41,371
Program Service Revenue
$5,139,960
Investment Income
$1,253
Other Revenue
$-15,803
All Other Contributions
$34,321
Change in Net Assets
$526,781

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,166,781
Revenue Not Reported on Form 990
$17,394
Total Revenue per Audited Statements
$5,184,175
Total Revenue per Form 990
$5,166,781
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,147,500
Other Expenses$1,492,500
Total Fundraising Expense$3,890
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,438,699--$2,438,699
Occupancy$653,689--$653,689
Other Employee Benefits$383,565--$383,565
Payroll Taxes$191,287--$191,287
Current Officers, Directors, Trustees, and Key Employees$88,984$36,437-$125,421
All Other Expenses$117,465--$117,465
Insurance$97,013--$97,013
Fees for Services Other$79,779-$3,890$83,669
Interest$41,377--$41,377
Other Expenses$41,030--$41,030
Depreciation Depletion$22,675--$22,675
Office Expenses$17,603--$17,603
Fees for Services Accounting-$15,300-$15,300
Pension Plan Contributions$8,528--$8,528
Travel$8,336--$8,336
Advertising$1,192--$1,192
Conferences and Meetings$275--$275
Fees for Services Legal$105--$105
Total Functional Expenses$4,584,373$51,737$3,890$4,640,000

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,657,394
Expenses per Audited Statements$4,640,000
Total Expenses per Form 990$4,640,000
Expenses Not Reported on Form 990$17,394
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$15,803
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$112,547
Accrued Vacation Payable$22,321
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 35% controlled entity
No
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
2021-02-22
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
66
Volunteers
2

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 $1591 expenses for special event $15803”

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

“Tuition reimbursement offset $1591 golf tournament special event costs $15803”

Raw XML AppendixShowing 400 of 481 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/BOYAmt0142467
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt064512
IRS990/AccountsReceivableGrp/BOYAmt0483175
IRS990/AccountsReceivableGrp/EOYAmt0591125
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.
IRS990/AdvertisingGrp/ProgramServicesAmt01192
IRS990/AdvertisingGrp/TotalAmt01192
IRS990/AllOtherContributionsAmt034321
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0117465
IRS990/AllOtherExpensesGrp/TotalAmt0117465
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0TARA BEVINGTON
IRS990/BooksInCareOfDetail/PhoneNum04089798210
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01325 BOURET DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0SAN JOSE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd095118
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt01146264
IRS990/CashNonInterestBearingGrp/EOYAmt01936323
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt036437
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt088984
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0125421
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0275
IRS990/ConferencesMeetingsGrp/TotalAmt0275
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0147016
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt02387 WESTGATE AVE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0SAN JOSE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd095125
IRS990/ContractorCompensationGrp/ContractorName/PersonNm0ANNAMARIA MANGUERRA
IRS990/ContractorCompensationGrp/ServicesDesc0SPEECH PATHOLOGIST
IRS990/ContriRptFundraisingEventAmt07050
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt041371
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01253
IRS990/CYOtherExpensesAmt01492500
IRS990/CYOtherRevenueAmt0-15803
IRS990/CYProgramServiceRevenueAmt05139960
IRS990/CYRevenuesLessExpensesAmt0526781
IRS990/CYSalariesCompEmpBnftPaidAmt03147500
IRS990/CYTotalExpensesAmt04640000
IRS990/CYTotalFundraisingExpenseAmt03890
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt05166781
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt022675
IRS990/DepreciationDepletionGrp/TotalAmt022675
IRS990/Desc0PINE HILL SCHOOL, SAN JOSE, CALIFORNIA: DAY SCHOOL FOR CHILDREN WITH LEARNING DISABILITIES
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt066
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt04266451
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt015300
IRS990/FeesForServicesAccountingGrp/TotalAmt015300
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0105
IRS990/FeesForServicesLegalGrp/TotalAmt0105
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/FundraisingAmt03890
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt079779
IRS990/FeesForServicesOtherGrp/TotalAmt083669
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/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
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/AverageHoursPerWeekRt82.00
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/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0GREGORY ZIEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1TARA BEVINGTON
IRS990/Form990PartVIISectionAGrp/PersonNm2ANDREW PHILLIPS
IRS990/Form990PartVIISectionAGrp/PersonNm3DR BURTON WORRELL
IRS990/Form990PartVIISectionAGrp/PersonNm4GEORGE LOTTI
IRS990/Form990PartVIISectionAGrp/PersonNm5BOB COLE
IRS990/Form990PartVIISectionAGrp/PersonNm6LARRY DAILEY
IRS990/Form990PartVIISectionAGrp/PersonNm7CHRISTINE HAGIE
IRS990/Form990PartVIISectionAGrp/PersonNm8DAN FOWLER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0132214
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1125421
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
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/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRINCIPAL
IRS990/Form990PartVIISectionAGrp/TitleTxt1Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01974
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingAmt07050
IRS990/FundraisingDirectExpensesAmt015803
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt05182584
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt097013
IRS990/InsuranceGrp/TotalAmt097013
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ProgramServicesAmt041377
IRS990/InterestGrp/TotalAmt041377
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt01253
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01253
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0141126
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0916231
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0928835
IRS990/LandBldgEquipCostOrOtherBssAmt01069961
IRS990/LegalDomicileStateCd0CA
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/BOYAmt0594564
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0580113
IRS990/NetAssetsOrFundBalancesBOYAmt01747785
IRS990/NetAssetsOrFundBalancesEOYAmt02274566
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-15803
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01747785
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02274566
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0653689
IRS990/OccupancyGrp/TotalAmt0653689
IRS990/OfficeExpensesGrp/ProgramServicesAmt017603
IRS990/OfficeExpensesGrp/TotalAmt017603
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt045148
IRS990/OtherAssetsTotalGrp/EOYAmt045420
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0383565
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0383565
IRS990/OtherExpensesGrp/Desc0CONSULTING THERAPY FEE
IRS990/OtherExpensesGrp/Desc1BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/ProgramServicesAmt0277749
IRS990/OtherExpensesGrp/ProgramServicesAmt159021
IRS990/OtherExpensesGrp/ProgramServicesAmt256001
IRS990/OtherExpensesGrp/ProgramServicesAmt341030
IRS990/OtherExpensesGrp/TotalAmt0277749
IRS990/OtherExpensesGrp/TotalAmt159021
IRS990/OtherExpensesGrp/TotalAmt256001
IRS990/OtherExpensesGrp/TotalAmt341030
IRS990/OtherLiabilitiesGrp/BOYAmt0199171
IRS990/OtherLiabilitiesGrp/EOYAmt0134868
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02438699
IRS990/OtherSalariesAndWagesGrp/TotalAmt02438699
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0191287
IRS990/PayrollTaxesGrp/TotalAmt0191287
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt08528
IRS990/PensionPlanContributionsGrp/TotalAmt08528
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt016838
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt017303
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt076331
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt083843
IRS990/PrincipalOfficerNm0TARA BEVINGTON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FEES
IRS990/ProgramServiceRevenueGrp/Desc1GRANTS
IRS990/ProgramServiceRevenueGrp/Desc2TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0923211
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt122303
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt24194446
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0923211
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt122303
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt24194446
IRS990/ProgSrvcAccomActy2Grp/Desc0NEWTON LEARNING CENTER, RENO, NEVADA: DAY SCHOOL FOR CHILDREN WITH LEARNING DISABILITIES
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0317922
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0148052
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt032230
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03332
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01491208
IRS990/PYOtherRevenueAmt0-11053
IRS990/PYProgramServiceRevenueAmt04584479
IRS990/PYRevenuesLessExpensesAmt0198157
IRS990/PYSalariesCompEmpBnftPaidAmt02919623
IRS990/PYTotalExpensesAmt04410831
IRS990/PYTotalRevenueAmt04608988
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0526781
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt04991908
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/BuildingsGrp/BookValueAmt0368242
IRS990ScheduleD/BuildingsGrp/DepreciationAmt026303
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0394545
IRS990ScheduleD/EquipmentGrp/BookValueAmt024210
IRS990ScheduleD/EquipmentGrp/DepreciationAmt075806
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0100016
IRS990ScheduleD/ExpensesNotReportedAmt017394
IRS990ScheduleD/ExpensesSubtotalAmt04640000
IRS990ScheduleD/LandGrp/BookValueAmt0480413
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0480413
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt055970
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt039017
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt094987
IRS990ScheduleD/OtherExpensesIncludedAmt017394
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0112547
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt122321
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED VACATION PAYABLE
IRS990ScheduleD/OtherRevenueAmt017394
IRS990ScheduleD/RevenueNotReportedAmt017394
IRS990ScheduleD/RevenueSubtotalAmt05166781
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TUITION REIMBURSEMENT OFFSET $1591 EXPENSES FOR SPECIAL EVENT $15803
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1TUITION REIMBURSEMENT OFFSET $1591 GOLF TOURNAMENT SPECIAL EVENT COSTS $15803
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/TotalBookValueLandBuildingsAmt0928835
IRS990ScheduleD/TotalExpensesPerForm990Amt04640000
IRS990ScheduleD/TotalLiabilityAmt0134868
IRS990ScheduleD/TotalRevenuePerForm990Amt05166781
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05184175
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04657394
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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,602,849
Liabilities
$1,328,283
Net assets
$2,274,566
Revenue
$5,166,781
Expenses
$4,640,000
Net income
$526,781
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