Civic Intelligence

Second Start Learning Disabilities Programs Inc

990 • Fiscal year 2022 • EIN 94-2265596

Jul 01, 2021 to Jun 30, 2022 • Filed on Feb 28, 2023

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

0.20x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

63rd percentile

0.17x

Higher debt load relative to revenue than 63% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

26th percentile

-5.1%

Higher net margin than 26% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

81st percentile

$135,937

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

26th percentile

-6.7%

Faster asset growth than 26% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

16th percentile

-25%

Faster revenue growth than 16% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets68th percentile

Assets

Down

$3,790,153

Down $271,629 (-6.7%) from 2021

Net Assets

Down

$3,046,052

Down $221,066 (-6.8%) from 2021

Liabilities

Down

$744,101

Down $50,563 (-6.4%) from 2021

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin26th percentile

Revenue

Down

$4,296,712

Down $1,456,393 (-25%) from 2021

Expenses

Down

$4,517,778

Down $242,775 (-5.1%) from 2021

Net Income

Down

-$221,066

Down $1,213,618 (-122%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth26th 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

2022

Assets$3,790,153
Liabilities$744,101
Net Assets$3,046,052
Open 2022 Filing

Operations Trend

Revenue Growth16th 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

2022

Revenue$4,296,712
Expenses$4,517,778
Net Income-$221,066
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 28, 2023
Return Version
2021v4.1
Gross Receipts
$4,310,003
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 hands on training and a workability program in a safe environment located at the thrift shop store to help develop social and job skills.

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$2,268,085$2,345,588▲ $77,503
Land, Buildings, and Equipment, Net$904,696$884,309▼ $20,387
Accounts Receivable$751,799$420,746▼ $331,053
Prepaid Expenses and Deferred Charges$50,998$62,127▲ $11,129
Pledges and Grants Receivable$40,784$37,050▼ $3,734
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$4,061,782$3,790,153▼ $271,629
Other Assets Total$45,420$40,333▼ $5,087
Liabilities
Mortgage Notes Payable Secured by Investment Property$565,885$551,852▼ $14,033
Other Liabilities$156,090$151,013▼ $5,077
Accounts Payable and Accrued Expenses$72,689$41,236▼ $31,453
Total Liabilities$794,664$744,101▼ $50,563
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,267,118$3,046,052▼ $221,066
Total Net Assets Fund Balance$3,267,118$3,046,052▼ $221,066
Total Liabilities and Net Assets / Fund Balance$4,061,782$3,790,153▼ $271,629

Asset Categories

AssetBook ValueDepreciationBasis
Land$480,413-$480,413
Buildings$355,090$39,455$394,545
Equipment$7,241$92,775$100,016
Leasehold Improvements$41,565$53,423$94,988
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Tara BevingtonExecutive DirectorFT$135,937$135,937
Gregory ZiemanPrincipalFT$112,160$112,160

Board Members and Trustees

NameTitle
Bob ColeChairman
Anthony MillerDirector
Christine HagieDirector
Dan FowlerDirector
Dr Burton WorrellDirector
Andrew PhillipsSecretary
George LottiTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Social Communication Club INCSlp Services2387 WESTGATE AVE, San Jose, CA 95125$113,559
Revenue and Support

Revenue Composition

Contributions and Grants
$43,528
Program Service Revenue
$4,263,133
Investment Income
$3,342
Other Revenue
$-13,291
All Other Contributions
$13,269
Change in Net Assets
$-221,066

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,296,712
Revenue Not Reported on Form 990
$15,692
Total Revenue per Audited Statements
$4,312,404
Total Revenue per Form 990
$4,296,712
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,247,508
Other Expenses$1,270,270
Total Fundraising Expense$24
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,530,070--$2,530,070
Occupancy$488,268--$488,268
Other Employee Benefits$378,250--$378,250
Payroll Taxes$194,688--$194,688
Current Officers, Directors, Trustees, and Key Employees$122,343$13,594-$135,937
All Other Expenses$109,712--$109,712
Fees for Services Other$92,679-$24$92,703
Insurance$75,213--$75,213
Interest$33,287--$33,287
Other Expenses$28,502--$28,502
Depreciation Depletion$20,387--$20,387
Fees for Services Accounting-$17,550-$17,550
Office Expenses$12,916--$12,916
Pension Plan Contributions$8,563--$8,563
Travel$6,941--$6,941
Advertising$119--$119
Total Functional Expenses$4,486,610$31,144$24$4,517,778

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,533,470
Expenses per Audited Statements$4,517,778
Total Expenses per Form 990$4,517,778
Expenses Not Reported on Form 990$15,692
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$13,291
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Reno Golf Tournament$25,749-$8,319-
Total Events$25,749-$8,319$-8,319
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$98,958
Accrued Vacation Payable$52,055
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
2023-02-28
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
63
Volunteers
1

Preparer

Firm
Mj Partners Llp
Address
150 E CAMPBELL AVE STE 201, CAMPBELL, CA 95008
Preparer
Jennifer Ho
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 $2401 expenses for special event $13291”

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

“Tuition reimbursement offset $2401 golf tournament special event costs $13291”

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IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt075213
IRS990/InsuranceGrp/TotalAmt075213
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ProgramServicesAmt033287
IRS990/InterestGrp/TotalAmt033287
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt03342
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03342
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0185653
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0904696
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0884309
IRS990/LandBldgEquipCostOrOtherBssAmt01069962
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/BOYAmt0565885
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0551852
IRS990/NetAssetsOrFundBalancesBOYAmt03267118
IRS990/NetAssetsOrFundBalancesEOYAmt03046052
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-13291
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03267118
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03046052
IRS990/NoncashContributionsAmt04972
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0488268
IRS990/OccupancyGrp/TotalAmt0488268
IRS990/OfficeExpensesGrp/ProgramServicesAmt012916
IRS990/OfficeExpensesGrp/TotalAmt012916
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt045420
IRS990/OtherAssetsTotalGrp/EOYAmt040333
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0378250
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0378250
IRS990/OtherExpensesGrp/Desc0CONSULTING THERAPY FEE
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2TRANSPORTATION
IRS990/OtherExpensesGrp/Desc3REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/ProgramServicesAmt0285005
IRS990/OtherExpensesGrp/ProgramServicesAmt163797
IRS990/OtherExpensesGrp/ProgramServicesAmt235870
IRS990/OtherExpensesGrp/ProgramServicesAmt328502
IRS990/OtherExpensesGrp/TotalAmt0285005
IRS990/OtherExpensesGrp/TotalAmt163797
IRS990/OtherExpensesGrp/TotalAmt235870
IRS990/OtherExpensesGrp/TotalAmt328502
IRS990/OtherLiabilitiesGrp/BOYAmt0156090
IRS990/OtherLiabilitiesGrp/EOYAmt0151013
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02530070
IRS990/OtherSalariesAndWagesGrp/TotalAmt02530070
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0194688
IRS990/PayrollTaxesGrp/TotalAmt0194688
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt08563
IRS990/PensionPlanContributionsGrp/TotalAmt08563
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt040784
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt037050
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt050998
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt062127
IRS990/PrincipalOfficerNm0TARA BEVINGTON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FEES
IRS990/ProgramServiceRevenueGrp/Desc1GRANTS
IRS990/ProgramServiceRevenueGrp/Desc2TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0953261
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt147050
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23262822
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0953261
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt147050
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23262822
IRS990/ProgSrvcAccomActy2Grp/Desc0NEWTON LEARNING CENTER, RENO, NEVADA: DAY SCHOOL FOR CHILDREN WITH LEARNING DISABILITIES
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0452210
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0334275
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01689793
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01375
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01401504
IRS990/PYOtherRevenueAmt0-8979
IRS990/PYProgramServiceRevenueAmt04070916
IRS990/PYRevenuesLessExpensesAmt0992552
IRS990/PYSalariesCompEmpBnftPaidAmt03359049
IRS990/PYTotalExpensesAmt04760553
IRS990/PYTotalRevenueAmt05753105
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-221066
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03928858
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0355090
IRS990ScheduleD/BuildingsGrp/DepreciationAmt039455
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0394545
IRS990ScheduleD/EquipmentGrp/BookValueAmt07241
IRS990ScheduleD/EquipmentGrp/DepreciationAmt092775
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0100016
IRS990ScheduleD/ExpensesNotReportedAmt015692
IRS990ScheduleD/ExpensesSubtotalAmt04517778
IRS990ScheduleD/LandGrp/BookValueAmt0480413
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0480413
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt041565
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt053423
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt094988
IRS990ScheduleD/OtherExpensesIncludedAmt015692
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt098958
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt152055
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED VACATION PAYABLE
IRS990ScheduleD/OtherRevenueAmt015692
IRS990ScheduleD/RevenueNotReportedAmt015692
IRS990ScheduleD/RevenueSubtotalAmt04296712
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TUITION REIMBURSEMENT OFFSET $2401 EXPENSES FOR SPECIAL EVENT $13291
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1TUITION REIMBURSEMENT OFFSET $2401 GOLF TOURNAMENT SPECIAL EVENT COSTS $13291
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/TotalBookValueLandBuildingsAmt0884309
IRS990ScheduleD/TotalExpensesPerForm990Amt04517778
IRS990ScheduleD/TotalLiabilityAmt0151013
IRS990ScheduleD/TotalRevenuePerForm990Amt04296712
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04312404
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04533470
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
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/CharitableContributionsTotAmt025749
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt025749
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt08319
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RENO GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt025749
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt025749
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-8319
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt08319
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt08319
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

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,790,153
Liabilities
$744,101
Net assets
$3,046,052
Revenue
$4,296,712
Expenses
$4,517,778
Net income
-$221,066
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
Peer Organizations

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