2025-08-01T09:03:33-05:00 2024-06-30 431985162 SMITH SULLIVAN & BROWN PC 80 FLANDERS ROAD SUITE 302 WESTBOROUGH MA 01581 990 2023-07-01 454952663 SMART FROM THE START INC SMAR 6176355030 PO BOX 201051 ROXBURY CROSSING MA 02120 CHERIE CRAFT EXECUTIVE DIRECTOR 6176355030 2025-08-01 1 1 SANDRA M BROWN CPA P01614103 5088717178 2025-07-30 2023 2025-03-06 01:10:19Z X X MONIKA WIRTZ PO BOX 201051 ROXBURY CROSSING MA 02120 5582711 0 X HTTP://SMARTFROMTHESTARTINC.ORG X 2012 MA A FAMILY SUPPORT, COMMUNITY ENGAGEMENT AND SCHOOL READINESS PROGRAM THAT HAS AS ITS MISSION TO PREVENT THE ACHIEVEMENT GAP AMONG LOW-INCOME, YOUNG CHILDREN LIVING IN BOSTON'S MOST UNDERSERVED COMMUNITIES. SMART FROM THE START EMPOWERS FAMILIES AND COMMUNITIES WITH THE RESOURCES, TOOLS AND SUPPORT TO BREAK CYCLES OF GENERATIONAL POVERTY AND CHRONIC SCHOOL UNDERACHIEVEMENT. 12 11 51 78 0 0 3058351 5559644 0 0 0 23067 0 -68985 3058351 5513726 59795 128091 0 0 2009983 1987139 1050 450 253351 964607 1184095 3035435 3299775 22916 2213951 592176 2770012 511627 463240 80549 2306772 X TO PREVENT THE ACHEIVEMENT GAP AMONG YOUNG CHILDREN LIVING IN THE LOWEST INCOME FAMILIES AND COMMUNITIES. SMART EMPOWERS PARENTS AND CAREGIVERS IN UNDER-SERVED COMMUNITIES WITH THE TOOLS, RESOURCES AND SUPPORT THEY NEED TO BREAK CYCLES OF CHRONIC SCHOOL UNDERACHIEVEMENT AND GENERATIONAL POVERTY. 0 0 2211347 128091 TO EMPOWER AND PROVIDE LOW INCOME FAMILIES AND COMMUNITIES WITH THE TOOLS, RESOURCES AND SUPPORT NECESSARY TO BREAK CYCLES OF CHRONIC UNDERACHIEVEMENT IN EDUCATION AND GENERATIONAL POVERTY THROUGH INITIATIVES, PROGRAMS AND ACTIVITIES INCLUDING, BUT NOT LIMITED TO (I) PARENTING WORKSHOPS, (II) FAMILY SUPPORT PROGRAMS, (III) ADULT EDUCATION AND FAMILY LITERACY COURSES, AND (IV) SCHOOL READINESS ACTIVITIES. 125839 OVER THE LAST TWO SUMMERS, 50 OF OUR YOUTH, FAMILY LEADERS AND THEIR CHILDREN, ALONG WITH OUR STAFF TEAM AND SOME BOARD MEMBERS, EMBARKED ON A CIVIL RIGHTS SUMMER PILGRIMAGE. TOGETHER, WE JOURNEYED THROUGH 18 STATES FROM BOSTON ALL THE WAY DOWN TO LOUISIANA, ENDING OUR JOURNEY IN TENNESSEE. IT WAS NOTHING SHORT OF LIFE CHANGING FOR THE YOUTH AND FAMILY LEADERS. THEY RETURNED HOME WITH NEW PERSPECTIVES, IDEAS, ACTION PLANS AND ENTHUSIASM AND OUR YOUTH, IN PARTICULAR, WITH A NEW SENSE OF PATRIOTISM AND COMMITMENT. WE VISIT HISTORICALLY RELEVANT SITES; MEET PEOPLE WITH GREAT KNOWLEDGE TO SHARE; AND LEARN ABOUT THE STORIES, STRUGGLES, TRIALS, AND TRIUMPHS OF POWERFUL, BRILLIANT AND GIFTED ENSLAVED, OPPRESSED AND PERSECUTED AMERICANS WHO HELPED BUILD THIS COUNTRY WHILE STUDYING HOW THEIR FIGHT FOR EQUALITY INFORMS OUR OWN. 2337186 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 23 0 51 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA DC X X CHERIE CRAFT EXECUTIVE DIRECTOR 6176355030 141 STANDARD STREET MATTAPAN MA 02126 CHERIE CRAFT EXECUTIVE DIRECTOR 40.00 X X 200057 0 17738 SOPHIA GIRAULT CHIEF OPERATING OFFICER 40.00 X 133397 0 11426 MONIKA WIRTZ PRESIDENT 1.00 X X 0 0 0 SUZIN BARTLEY CHAIR 1.00 X X 0 0 0 KORI BARDIGE CO-CHAIR 1.00 X X 0 0 0 BEN SIEGEL MD CO-CHAIR 1.00 X X 0 0 0 JOHN LIPPITT TREASURER 1.00 X X 0 0 0 DIONDRA HICKS CLERK 1.00 X X 0 0 0 LEANDRIA STREET BOARD MEMBER 1.00 X 0 0 0 REGINA PYLE BOARD MEMBER 1.00 X 0 0 0 SOPHIA MICHEL BOARD MEMBER 1.00 X 0 0 0 GABI ALSTON BOARD MEMBER 1.00 X 0 0 0 OBI OBIORA BOARD MEMBER 1.00 X 0 0 0 333454 0 29164 2 0 1 0 0 101908 1766945 3690791 5559644 23067 23067 0 101908 68985 -68985 -68985 5513726 0 0 -45918 128091 128091 229372 45874 91749 91749 1501584 1084336 310110 107138 122448 87951 25463 9034 133735 87898 30834 15003 6825 6825 35288 35288 450 450 163188 150918 10870 1400 164985 95087 53598 16300 109437 71928 25232 12277 93848 93848 94812 4792 90020 4258 4258 28749 28749 PROGRAM SUPPLIES 192357 192357 CIVIL RIGHTS PILGRIMAGE 125839 125839 FIELD TRIPS/ACTIVITIES 107332 107332 STAFF TRAINING AND DEVE 56677 56677 500 500 3299775 2337186 709238 253351 277987 154350 2016291 253378 412976 51409 23794 84375 69231 9402 15144 0 147457 592176 2770012 158770 122194 352857 341046 511627 463240 X 80549 2206772 100000 80549 2306772 592176 2770012 2213951 12272 0 X 0 1 X 1 0 X 1996574 2230092 2864732 3058351 5559644 15709393 458554 458554 454804 441277 195723 2008912 2455128 2688646 3319536 3499628 5755367 17718305 930692 16787613 23067 23067 17741372 0.94620 0.95690 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3299957 3299957 314998 78750 0 0 271940 295360 301772 314998 1184070 1776105 67985 73840 75443 78750 296018 444027 84375 69231 15144 15144 OPERATING LEASE RIGHT-OF-USE ASSET 147457 147457 CONDITIONAL GRANT ADVANCES 191589 OPERATING LEASE LIABILITY 149457 341046 5821726 308000 308000 5513726 0 5513726 3607775 308000 308000 3299775 0 3299775 GALA 101908 101908 17753 16154 35078 101908 101908 17753 16154 35078 68985 -68985 1 FOOD/MEALS PROVIDED TO PROGRAM PARTICIPANTS 2500 0 128091 FMV MEALS ARE PROVIDED AS PART OF THE BASIC PROGRAM ACTIVITY X 0 0 0 0 0 0 0 0 0 CHERIE CRAFT EXECUTIVE DIRECTOR 193790 0 6267 0 0 0 0 0 17738 0 217795 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS IS PROVIDED WITH AN OPPORTUNITY TO REVIEW THE FORM 990 PRIOR TO ITS FILING. THE FORM 990 WAS THEN AUTHORIZED AND SIGNED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS REQUIRES AN ANNUAL DECLARATION FROM ALL BOARD MEMBERS AND SENIOR MANAGEMENT AS TO THE EXISTENCE AND DISCLOSURE OF ANY POTENTIAL CONFLICTS OF INTEREST. THE BOARD MEMBERS SIGN A DISCLOSURE STATEMENT. ANY POTENTIAL CONFLICTS ARE DISCUSSED BY THE DIS-INTERESTED BOARD MEMBERS, WHILE THE PARTY IN POTENTIAL CONFLICT IS REQUIRED TO LEAVE THE ROOM. BOARD MEETING MINUTES WILL DOCUMENT THE DISCUSSION AND DECISION MAKING PROCESS. IN THE EVENT OF A POTENTIAL CONFLICT, PROCEDURES TO OBTAIN COMPETITIVE BIDS AND DILIGENCE ON FAIR VALUE WILL BE ESTABLISHED. FORM 990, PART VI, SECTION B, LINE 15 SMART FROM THE START'S EXECUTIVE COMPENSATION PROGRAM IS ADMINISTERED BY THE BOARD OF DIRECTORS THROUGH ITS EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR ESTABLISHING AND MAINTAINING A COMPETITIVE COMPENSATION PROGRAM FOR THE KEY EXECUTIVES OF THE ORGANIZATION. THE COMMITTEE MEETS AS NEEDED TO REVIEW THE COMPENSATION PROGRAM AND MAKE RECOMMENDATIONS FOR ANY CHANGES TO THE BOARD, AS APPROPRIATE. A PERFORMANCE EVALUATION IS CONDUCTED AND REVIEWED IN THE SPRING OF EACH YEAR AND IS INTENDED TO ENSURE THAT THE COMPENSATION PROGRAM FALLS WITHIN A REASONABLE RANGE OF COMPETITIVE PRACTICES FOR COMPARABLE POSITIONS AMONG SIMILARLY SITUATED ORGANIZATIONS. FOLLOWING THIS REVIEW, THE COMMITTEE REVIEWS AND APPROVES, FOR SELECTED KEY EXECUTIVES, BASE SALARIES AND ANNUAL INCENTIVE OPPORTUNITY ADJUSTMENTS, AND OBJECTIVES AND GOALS FORTH-UPCOMING YEAR'S ANNUAL INCENTIVE PLAN. THE COMMITTEE REVIEWS AND RECOMMENDS TO THE BOARD SALARY APPROVAL FOR THE EXECUTIVE DIRECTOR AND CHIEF OPERATING OFFICER. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST PAGE 1, SECTION B REASONS FOR AMENDED RETURN: 990 PAGE 2, PART III, LINE 4A: EXPENSES CHANGED FROM $2,213,927 TO $2,211,347. A DECREASE OF $2,580. GRANTS CHANGED FROM $131,551 TO $128,091. A DECREASE OF $3,460. 990 PAGE 9, PART VIII, LINE 1E: GOVERNMENT GRANTS CHANGED FROM $1,850,945 TO $1,766,945 DUE TO A DUPLICATE TRANSACTION. A DECREASE OF $84,000. 990 PAGE 9, PART VIII, LINE 1H: TOTAL GRANTS CHANGED FROM $5,643,644 TO $5,559,644. A DECREASE OF $84,000. 990 PAGE 10, PART IX, LINE 2: GRANTS AND OTHER ASSISTANCE CHANGED FROM $131,551 TO $128,091. A DECREASE OF 3,460. 990 PAGE 10, PART IX, LINE 13: OFFICE EXPENSES CHANGED FROM $162,597 TO 164,985. AN INCREASE OF $2,388. 990 PAGE 10, PART IX, LINE 16: OCCUPANCY CHANGED FROM $109,619 TO 109,437. A DECREASE OF $182. 990 PAGE 10, PART IX, LINE 17: TRAVEL EXPENSES CHANGED FROM $96,127 TO $93,848. A DECREASE OF $2,279. 990 PAGE 10, PART IX, LINE 19: CONFERENCES EXPENSES CHANGED FROM $93,885 TO $94,812. AN INCREASE OF $927. 990 PAGE 10, PART IX, LINE 24A: PROGRAM SUPPLIES CHANGED FROM $190,255 TO $192,357. AN INCREASE OF $2,102. 990 PAGE 10, PART IX, LINE 24C: FIELD TRIPS/ACTIVITIES CHANGED FROM $107,010 TO $107,332. AN INCREASE OF $322. 990 PAGE 10, PART IX, LINE 25, COLUMN (A): TOTAL EXPENSES CHANGED FROM $3,299,957 TO $3,299,755. A DECREASE OF $182. 990 PAGE 10, PART IX, LINE 25, COLUMN (B): PROGRAM SERVICE EXPENSES CHANGED FROM $2,339,766 TO 2,337,186. A DECREASE OF $2,580. 990 PAGE 10, PART IX, LINE 25, COLUMN (C): TOTAL MANAGEMENT AND GENERAL EXPENSES CHANGED FROM $706,950 TO $709,238. AN INCREASE OF $2,288. 990 PAGE 10, PART IX, LINE 25, COLUMN (D): TOTAL FUNDRAISING EXPENSES CHANGED FROM $253,241 TO $253,351. AN INCREASE OF $110. 990 PAGE 11, PART X, LINE 3, COLUMN (B): PLEDGES AND GRANTS RECEIVABLE CHANGED FROM $496,976 TO $412,976. A DECREASE OF $84,000. 990 PAGE 11, PART X, LINE 15, COLUMN (B): OTHER ASSETS CHANGED FROM $141,830 TO $147,457. AN INCREASE OF $5,627. 990 PAGE 11, PART X, LINE 25, COLUMN (B): OTHER LIABILITIES CHANGED FROM $335,600 TO 341,046. AN INCREASE OF $5,446. 990 PAGE 11, PART X, LINE 27, COLUMN (B): NET ASSETS WITHOUT DONOR RESTRICTIONS CHANGE FROM $2,390,590 TO 2,206,772. A DECREASE OF $183,818. 990 PAGE 11, PART X, LINE 28, COLUMN (B): NET ASSETS WITH DONOR RESTRICTIONS CHANGE FROM $0 TO $100,000. AN INCREASE PF $100,000. 990 PAGE 12, PART XI, LINE 1: CHANGE FROM $5,597,726 TO $5,512,726. A DECREASE OF $84,000. 990 PAGE 12, PART XI, LINE 2: CHANGE FROM $3,299,957 TO 3,299,775. A DECREASE OF $182. 990 PAGE 12, PART XI, LINE 3: CHANGE FROM $2,297,769 TO $2,213,951. A DECREASE OF $83,818. 990 PAGE 12, PART XI, LINE 10: CHANGE FROM $2,390,590 TO $2,306,772. A DECREASE OF $83,818. SCHEDULE A, PART II, LINE 1(E): CHANGE FROM $5,643,644 TO $5,559,644. A DECREASE OF 84,000. SCHEDULE B, PAGE2, PART I, LINE 6, COLUMN (C): CONTRIBUTIONS FROM LEARN24 CHANGED FROM $416,918 TO $332,918. A DECREASE OF $84,000. SCHEDULE B, PAGE3, PART I, LINE 3, COLUMN (C): TOTAL CONTRIBUTIONS CHANGE FROM SCHEDULE D, PAGE3, PART IX, LINE 1, COLUMN (B): CHANGED FROM 0$ TO 147,457. AN INCREASE OF $147,457. SCHEDULE D, PAGE3, PART X, LINE 1, COLUMN (B): CHANGED FROM $144,011 TO $149,457. AN INCREASE OF $5,446. SCHEDULE D, PAGE4, PART XI, LINE 5: CHANGED FROM $5,597,726 TO $5,513,726. A DECREASE OF $84,000. SCHEDULE D, PAGE4, PART XII, LINE 5: CHANGED FROM 3,299,957 TO 3,299,775. A DECREASE OF $182. SCHEDULE I, PAGE2, PART III, COLUMN (D): CHANGED FROM $131,551 TO 128,091. A DECREASE OF $3,460.