SECOND START LEARNING DISABILITIES PROGRAM: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: SECOND START LEARNING DISABILITIES PROGRAM (EIN 94-2265596)
Tax period: 2019-07-01 to 2020-06-30
Filed: 2021-02-22
IRS object ID: 202130539349301318
Schema version: 2019v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-02-22T15:51:16-08:00	ReturnTs
Tax Period End	2020-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	770237214	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Kawamoto Weil & Company	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	150 E Campbell Ave 201	AddressLine1Txt
City	Campbell	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95008	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2019-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	942265596	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SECOND START LEARNING DISABILITIES	BusinessNameLine1Txt
Business Name Line2	PROGRAMS INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	SECO	BusinessNameControlTxt
Phone	4089798210	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1325 BOURET DRIVE	AddressLine1Txt
City	SAN JOSE	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95118	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	TARA BEVINGTON	PersonNm
Person Title	Executive Dir.	PersonTitleTxt
Signature	2021-02-22	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KENNETH M KAWAMOTO	PreparerPersonNm
PTIN	P00021001	PTIN
Phone	4083797300	PhoneNum

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	TARA BEVINGTON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1325 BOURET DRIVE	AddressLine1Txt
City	SAN JOSE	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	951182408	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$5,182,584	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	HTTP://WWW.SECONDSTART.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1974	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or 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.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	66	TotalEmployeeCnt
Total Volunteers	2	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$32,230	PYContributionsGrantsAmt
CY Contributions Grants	$41,371	CYContributionsGrantsAmt
PY Program Service Revenue	$4,584,479	PYProgramServiceRevenueAmt
CY Program Service Revenue	$5,139,960	CYProgramServiceRevenueAmt
PY Investment Income	$3,332	PYInvestmentIncomeAmt
CY Investment Income	$1,253	CYInvestmentIncomeAmt
PY Other Revenue	-$11,053	PYOtherRevenueAmt
CY Other Revenue	-$15,803	CYOtherRevenueAmt
PY Total Revenue	$4,608,988	PYTotalRevenueAmt
CY Total Revenue	$5,166,781	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,919,623	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$3,147,500	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$3,890	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,491,208	PYOtherExpensesAmt
CY Other Expenses	$1,492,500	CYOtherExpensesAmt
PY Total Expenses	$4,410,831	PYTotalExpensesAmt
CY Total Expenses	$4,640,000	CYTotalExpensesAmt
PY Revenues Less Expenses	$198,157	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$526,781	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,683,987	TotalAssetsBOYAmt
Total Assets EOY	$3,602,849	TotalAssetsEOYAmt
Total Liabilities BOY	$936,202	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,328,283	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,747,785	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,274,566	NetAssetsOrFundBalancesEOYAmt
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.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$4,266,451	ExpenseAmt
Revenue	$4,991,908	RevenueAmt
Desc	PINE HILL SCHOOL, SAN JOSE, CALIFORNIA: DAY SCHOOL FOR CHILDREN WITH LEARNING DISABILITIES	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$317,922	ExpenseAmt
Revenue	$148,052	RevenueAmt
Desc	NEWTON LEARNING CENTER, RENO, NEVADA: DAY SCHOOL FOR CHILDREN WITH LEARNING DISABILITIES	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$4,584,373	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	Yes (true)	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	6	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	66	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Form8282 Filed	0	Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	TARA BEVINGTON	PersonNm
Phone	4089798210	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1325 BOURET DRIVE	AddressLine1Txt
City	SAN JOSE	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95118	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd
GREGORY ZIEMAN
PRINCIPAL	40.00	0.00	$132,214	$0	$0
TARA BEVINGTON
Executive Dir.	40.00	0.00	$125,421	$0	$0	Yes (X)
ANDREW PHILLIPS
SECRETARY	2.00	0.00	$0	$0	$0	Yes (X)	Yes (X)
DR BURTON WORRELL
BOARD MEMBER	2.00	0.00	$0	$0	$0	Yes (X)	Yes (X)
GEORGE LOTTI
Treasurer	2.00	0.00	$0	$0	$0	Yes (X)
BOB COLE
Chairman	2.00	0.00	$0	$0	$0	Yes (X)	Yes (X)
LARRY DAILEY
BOARD MEMBER	2.00	0.00	$0	$0	$0	Yes (X)
CHRISTINE HAGIE
BOARD MEMBER	2.00	0.00	$0	$0	$0	Yes (X)
DAN FOWLER
BOARD MEMBER	2.00	0.00	$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$257,635	TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K	2	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Field	Value	IRS element (for citing)
Person	ANNAMARIA MANGUERRA	PersonNm

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2387 WESTGATE AVE	AddressLine1Txt
City	SAN JOSE	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95125	ZIPCd

Field	Value	IRS element (for citing)
Services	SPEECH PATHOLOGIST	ServicesDesc
Compensation	$147,016	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Fundraising	$7,050	FundraisingAmt
All Other Contributions	$34,321	AllOtherContributionsAmt
Total Contributions	$41,371	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
FEES	$923,211	$923,211
GRANTS	$22,303	$22,303
TUITION	$4,194,446	$4,194,446

Field	Value	IRS element (for citing)
Total Program Service Revenue	$5,139,960	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,253	TotalRevenueColumnAmt
Exclusion	$1,253	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Contri Rpt Fundraising Event	$7,050	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$15,803	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$15,803	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,166,781	TotalRevenueColumnAmt
Related Or Exempt Func Income	$5,139,960	RelatedOrExemptFuncIncomeAmt
Exclusion	$1,253	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$125,421	TotalAmt
Program Services	$88,984	ProgramServicesAmt
Management And General	$36,437	ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,438,699	TotalAmt
Program Services	$2,438,699	ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$8,528	TotalAmt
Program Services	$8,528	ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$383,565	TotalAmt
Program Services	$383,565	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$191,287	TotalAmt
Program Services	$191,287	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$105	TotalAmt
Program Services	$105	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$15,300	TotalAmt
Management And General	$15,300	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$83,669	TotalAmt
Program Services	$79,779	ProgramServicesAmt
Fundraising	$3,890	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,192	TotalAmt
Program Services	$1,192	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$17,603	TotalAmt
Program Services	$17,603	ProgramServicesAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$653,689	TotalAmt
Program Services	$653,689	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$8,336	TotalAmt
Program Services	$8,336	ProgramServicesAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$275	TotalAmt
Program Services	$275	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$41,377	TotalAmt
Program Services	$41,377	ProgramServicesAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$22,675	TotalAmt
Program Services	$22,675	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$97,013	TotalAmt
Program Services	$97,013	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
CONSULTING THERAPY FEE	$277,749	$277,749
BAD DEBT EXPENSE	$59,021	$59,021
SUPPLIES	$56,001	$56,001
REPAIRS & MAINTENANCE	$41,030	$41,030

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$117,465	TotalAmt
Program Services	$117,465	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,640,000	TotalAmt
Program Services	$4,584,373	ProgramServicesAmt
Management And General	$51,737	ManagementAndGeneralAmt
Fundraising	$3,890	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,146,264	BOYAmt
EOY	$1,936,323	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$16,838	BOYAmt
EOY	$17,303	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$483,175	BOYAmt
EOY	$591,125	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$76,331	BOYAmt
EOY	$83,843	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,069,961	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$141,126	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$916,231	BOYAmt
EOY	$928,835	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$45,148	BOYAmt
EOY	$45,420	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,683,987	BOYAmt
EOY	$3,602,849	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$142,467	BOYAmt
EOY	$64,512	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$594,564	BOYAmt
EOY	$580,113	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
EOY	$548,790	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$199,171	BOYAmt
EOY	$134,868	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$936,202	BOYAmt
EOY	$1,328,283	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,747,785	BOYAmt
EOY	$2,274,566	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,747,785	BOYAmt
EOY	$2,274,566	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,683,987	BOYAmt
EOY	$3,602,849	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$526,781	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$480,413	OtherCostOrOtherBasisAmt
Book Value	$480,413	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$394,545	OtherCostOrOtherBasisAmt
Depreciation	$26,303	DepreciationAmt
Book Value	$368,242	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$94,987	OtherCostOrOtherBasisAmt
Depreciation	$39,017	DepreciationAmt
Book Value	$55,970	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$100,016	OtherCostOrOtherBasisAmt
Depreciation	$75,806	DepreciationAmt
Book Value	$24,210	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$928,835	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
ACCRUED PAYROLL	$112,547
ACCRUED VACATION PAYABLE	$22,321

Field	Value	IRS element (for citing)
Total Liability	$134,868	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$5,184,175	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$17,394	OtherRevenueAmt
Revenue Not Reported	$17,394	RevenueNotReportedAmt
Revenue Subtotal	$5,166,781	RevenueSubtotalAmt
Total Revenue Per Form990	$5,166,781	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$4,657,394	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$17,394	OtherExpensesIncludedAmt
Expenses Not Reported	$17,394	ExpensesNotReportedAmt
Expenses Subtotal	$4,640,000	ExpensesSubtotalAmt
Total Expenses Per Form990	$4,640,000	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (true)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (true)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (true)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (true)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (true)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (true)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (true)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	false	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	false	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	false	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	false	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	false	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	false	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	false	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (true)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	false	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (true)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized	SECOND 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.
Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
Schedule E, Line 5 - Explanation of Organization Discrimination by Race

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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.