Smart Start - Centre County Inc
Nonprofit profile at a glance
- EIN
- 201837592
- IRS 990-EZ coverage
- 2012–2013
- Forms available
- Form 990-EZ 2013
- Location
- State College, PA, USA
- Phone
- 8142380331
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Kindergarten, Preschool, Nursery School, Early Admissions
Reported finances
- Revenue
- $1,237
- Expenses
- $34,299
- Assets
- $11,122
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2013. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- EILEEN WISE (EXECUTIVE DIRECTOR)
People named in this filing
- DOUG COATSWORTH (BOARD MEMBER)
- LINDA DUERR (BOARD MEMBER)
- RICHARD FRANCKE (TREASURER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To improve the quality of care of children from birth to age six.
What it reported doing in 2013
Ensuring that children's physical, emotional and cognitive development needs are being met through speaker series, workshops and other projects.
Operating model
- Revenue model
- Donor-supported. 96% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 96
- Transparency & Controls: 82
- Sustainability: 22
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 88.8%; rating input score 89
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -2,672.8%; rating input score 1; 1st percentile among comparable filings
- Total-asset coverage ratio: 0.32; rating input score 22; 22nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 75; 75th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings
Growth
- Program expense growth: -57.1% per year; rating input score 0; 10th percentile among comparable filings
- Revenue growth: -193.2% per year; rating input score 0; 0th percentile among comparable filings
- Asset growth: -119.6% per year; rating input score 0; 1st percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 88.8% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $30K in reported program spending
- Leadership: top reported pay $0 · 9 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 2 filed schedules
- Filing history: 2 filing years from 2012 to 2013
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Operating margin scored 1/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 22/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 57/100.