2014-02-12T15:19:20-06:00 2013-06-30 431985162 SMITH SULLIVAN & COMPANY PC 80 FLANDERS ROAD - SUITE 200 WESTBOROUGH MA 01581 990 2012-07-01 454952663 SMART FROM THE START INC SMAR 6176355030 68 ANNUNCIATION ROAD BOSTON MA 021201808 CHERIE CRAFT 6176355030 2014-02-06 1 MAUREEN L SULLIVAN CPA P00296843 5088717178 2014-02-06 2012 2015-11-30 17:44:51Z MARGOT KAPLAN-SANOFF 68 ANNUNCIATION ROAD BOSTON MA 021201808 1307122 0 X HTTP://SMARTFROMTHESTARTBOSTON.ORG X 2012 MA SMART FROM THE START (SMART) IS 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. 10 10 27 30 0 0 73074 1276147 0 0 0 955 0 15515 73074 1292617 0 0 0 0 0 899610 0 26609 114485 33592 375799 33592 1302018 39482 -9401 54155 524516 14673 194435 39482 330081 X TO PREVENT THE ACHIEVEMENT GAP AMONG LOW-INCOME, YOUNG CHILDREN LIVING IN BOSTON'S MOST UNDERSERVED COMMUNITIES BY EMPOWERING THE FAMILIES AND COMMUNITIES WITH THE RESOURCES, TOOLS AND SUPPORT NECESSARY TO THE BREAK CYCLES OF GENERATIONAL POVERTY AND CHRONIC SCHOOL UNDERACHIEVEMENT. 0 0 943294 0 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. 943294 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 9 0 27 1 0 0 0 0 0 1 1 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 MA X CHERIE CRAFT EXECUTIVE DIRECTOR 6176355030 68 ANNUNCIATION ROAD BOSTON MA 021201808 MARGOT KAPLAN-SANOFF 1.00 X X 0 0 0 MICHAEL CARMEN 1.00 X X 0 0 0 SIMONE LOPEZ 1.00 X X 0 0 0 JERRY DIMATTEO 1.00 X 0 0 0 BOB KUSTKA 1.00 X 0 0 0 GARY OBERSTEIN 1.00 X 0 0 0 CARMEN NORONA 1.00 X 0 0 0 KAREN CRADDOCK 1.00 X 0 0 0 GARY BELIS 1.00 X 0 0 0 BEN SIEGEL 1.00 X 0 0 0 CHERIE CRAFT 40.00 X 40104 0 13347 40104 0 13347 0 0 0 0 0 13333 7802 202500 1052512 1276147 955 955 30020 7802 14505 15515 15515 1292617 0 0 16470 99890 79912 19978 629150 434048 127602 67500 105011 81947 15528 7536 65559 46077 13279 6203 24617 24617 26609 26609 60454 49100 8179 3175 17544 1076 14805 1663 9050 9050 13193 10031 2898 264 25312 23845 1000 467 6493 5824 669 2375 2375 5411 5411 3617 3617 PROGRAM ACTIVITIES/SUPP 169296 169296 FOOD AND MEALS 14024 13697 188 139 TELEPHONE AND INTERNET 13363 6963 6400 STAFF TRAINING AND DEVE 7277 7017 260 3773 3773 1302018 943294 244239 114485 13525 128444 100955 264422 7500 13576 1552 27054 5411 27054 21643 54155 524516 14673 94435 100000 14673 194435 X 39482 -31519 361600 39482 330081 54155 524516 X -9401 300000 X 0 1 X 1 0 X 73074 1073647 1146721 73074 1073647 1146721 623766 522955 955 955 1147676 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 27054 5411 21643 21643 X 1818307 525690 525690 1292617 0 1292617 1827708 525690 525690 1302018 0 1302018 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: TAX POSITION: THE ORGANIZATION CURRENTLY EVALUATES ALL TAX POSITIONS, AND MAKES A DETERMINATION REGARDING THE LIKELIHOOD OF THOSE POSITIONS BEING UPHELD UNDER REVIEW. THE PRIMARY TAX POSITIONS MADE BY THE ORGANIZATION ARE THE EXISTENCE OF UNRELATED BUSINESS INCOME TAX AND THE ORGANIZATION'S STATUS AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. FOR THE YEAR PRESENTED, THE ORGANIZATION HAS NOT RECOGNIZED ANY TAX BENEFITS OR LOSS CONTINGENCIES FOR UNCERTAIN TAX POSITIONS BASED ON THIS EVALUATION. ALL TAX PERIODS ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES. X X X X X X 1 PROMUS & CONSULTING LLC 21 COURT ROAD SUITE 100 WINTHROP MA 02152 DEVELOPMENT STRATEGY CONSULTANT 0 0 8333 -8333 CHRISTINA YOON PHD 9624 MASTERWORKS DRIVE VIENNA VA 22181 GRANT WRITING 0 0 18276 -18276 26609 -26609 RESTORING THE VILLAGE 37822 7802 30020 6500 8005 37822 7802 30020 6500 8005 14505 15515 FORM 990, PART VI, SECTION B, LINE 11 THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990, EXCEPT FOR CONFIDENTIAL DONOR INFORMATION, PRIOR TO ITS FILING. THE FORM 990 WAS THEN AUTHORIZED AND SIGNED BY THE ORGANIZATION'S PRESIDENT. 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 MARKET VALUE WILL BE ESTABLISHED. FORM 990, PART VI, SECTION B, LINE 15A 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. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: TRANSFER OF MULTI-YEAR GRANT COMMITMENT FROM FISCAL SPONSOR 300,000.