SECOND START LEARNING DISABILITIES PROGRAM: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: SECOND START LEARNING DISABILITIES PROGRAM (EIN 94-2265596)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2013-12-13
IRS object ID: 201333479349300843
Schema version: 2012v2.0
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 D
Schedule E
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-12-13T15:28:32-08:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Kawamoto Weil & Company	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	150 E Campbell Ave 201	AddressLine1
City	Campbell	City
State	CA	State
ZIP Code	95008	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	942265596	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	SECOND START LEARNING DISABILITIES	BusinessNameLine1
Business Name Line2	PROGRAMS INC	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	SECO	NameControl
Phone	4089798210	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1325 BOURET DRIVE	AddressLine1
City	SAN JOSE	City
State	CA	State
ZIP Code	95118	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	LE BOYDSTON	Name
Title	Executive Direc	Title
Date Signed	2013-12-13	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	KENNETH M KAWAMOTO	Name
PTIN	P00021001	PTIN
Phone	4083797300	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	3298440	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c3	X	Organization501c3
Web Site	HTTP://WWW.SECONDSTART.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1974	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	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.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	6	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	6	NbrIndependentVotingMembers
Total Nbr Employees	74	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	1847	ContributionsGrantsPriorYear
Contributions Grants Current Year	5527	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	3730472	ProgramServiceRevenuePriorYear
Program Service Revenue CY	3282781	ProgramServiceRevenueCY
Investment Income Prior Year	6586	InvestmentIncomePriorYear
Investment Income Current Year	2932	InvestmentIncomeCurrentYear
Other Revenue Prior Year	1610	OtherRevenuePriorYear
Other Revenue Current Year	1752	OtherRevenueCurrentYear
Total Revenue Prior Year	3740515	TotalRevenuePriorYear
Total Revenue Current Year	3292992	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	2638878	SalariesEtcPriorYear
Salaries Etc Current Year	2405324	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1090002	OtherExpensePriorYear
Other Expenses Current Year	1104010	OtherExpensesCurrentYear
Total Expenses Prior Year	3728880	TotalExpensesPriorYear
Total Expenses Current Year	3509334	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	11635	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-216342	RevenuesLessExpensesCY
Total Assets BOY	939434	TotalAssetsBOY
Total Assets EOY	781197	TotalAssetsEOY
Total Liabilities BOY	209604	TotalLiabilitiesBOY
Total Liabilities EOY	267709	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	729830	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	513488	NetAssetsOrFundBalancesEOY
Mission Description	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.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	2710284	Expense
Revenue	3121228	Revenue
Description	PINE HILL SCHOOL, SAN JOSE, CALIFORNIA: DAY SCHOOL FOR CHILDREN WITH LEARNING DISABILITIES	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	308093	Expense
Revenue	161553	Revenue
Description	NEWTON LEARNING CENTER, RENO, NEVADA	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	3018377	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	8	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	74	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Form990-T Filed	false	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Number Of8282 Filed	0	NumberOf8282Filed
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Filed Lieu1041	false	FiledLieu1041
Licensed More Than One State	false	LicensedMoreThanOneState
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	6	NbrVotingGoverningBodyMembers
Number Independent Voting Members	6	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	TARA BEVINGTON	NamePerson
Telephone Number	4089798210	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1325 BOURET DRIVE	AddressLine1
City	SAN JOSE	City
State	CA	State
ZIP Code	95118	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (6 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
BOB COLE
BOARD MEMBER	2.00	0.00	X	0	0	0
CHARLES WILSON
BOARD MEMBER	2.00	0.00	X	0	0	0
DAVID KIRK
MEMBER	2.00	0.00	X	0	0	0
DR SAUL WASSERMAN
BOARD MEMBER	2.00	0.00	X	0	0	0
DR BURTON WORRELL
Treasurer	2.00	0.00	X	0	0	0	X
LE BOYDSTON
President	40.00	0.00	X	135418	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	135418	TotalReportableCompFromOrg
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
All Other Contributions	5527	AllOtherContributions
Total Contributions	5527	TotalContributions

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION	2412161	2412161
THRIFT SHOP SALES	25518	25518
GRANTS	41368	41368
FEES	803734	803734

Field	Value	IRS element (for citing)
Total Program Service Revenue	3282781	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	2932	TotalRevenueColumn
Exclusion	$2,932	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

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

Royalties Revenue RoyaltiesRevenue

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

Net Rental Income Or Loss NetRentalIncomeOrLoss

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

Net Gain Or Loss Investments NetGainOrLossInvestments

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

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	7200	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	5448	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	1752	TotalRevenueColumn
Exclusion	$1,752	ExclusionAmount

Net Income From Gaming NetIncomeFromGaming

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

Net Income Or Loss NetIncomeOrLoss

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

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

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	3292992	TotalRevenueColumn
Related Or Exempt Function Income	3282781	RelatedOrExemptFunctionIncome
Exclusion	$4,684	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	135418	Total
Program Services	121876	ProgramServices
Management And General	13542	ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	1828466	Total
Program Services	1449414	ProgramServices
Management And General	379052	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	5719	Total
Program Services	5719	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	286379	Total
Program Services	286379	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	149342	Total
Program Services	143836	ProgramServices
Management And General	5506	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	13450	Total
Management And General	13450	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	4350	Total
Program Services	4350	ProgramServices

Advertising Advertising

Field	Value	IRS element (for citing)
Total	10481	Total
Program Services	3486	ProgramServices
Management And General	6995	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	15353	Total
Program Services	13698	ProgramServices
Management And General	1655	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	0	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	549777	Total
Program Services	549777	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	12656	Total
Program Services	6035	ProgramServices
Management And General	6621	ManagementAndGeneral

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	0	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	3209	Total
Program Services	3209	ProgramServices

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	36899	Total
Program Services	25651	ProgramServices
Management And General	11248	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	102524	Total
Program Services	102524	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
REPAIRS & MAINTENANCE	30480	27604	2876
SUPPLIES	45990	42124	3866
TRANSPORTATION	59754	53906	5848
CONSULTING THERAPY FEE	97912	89174	8738

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	121175	Total
Program Services	89615	ProgramServices
Management And General	31560	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	3509334	Total
Program Services	3018377	ProgramServices
Management And General	490957	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	435470	BOY
EOY	293012	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
EOY	0	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	9667	BOY
EOY	18340	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	370789	BOY
EOY	356254	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
EOY	0	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	28792	BOY
EOY	54380	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	277138	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	259644	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	54393	BOY
EOY	17494	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	40323	BOY
EOY	41717	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	939434	BOY
EOY	781197	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	40008	BOY
EOY	120188	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	22396	BOY
EOY	7392	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	147200	BOY
EOY	140129	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	209604	BOY
EOY	267709	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	729830	BOY
EOY	513488	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	729830	BOY
EOY	513488	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	939434	BOY
EOY	781197	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-216342	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	21457	OtherCostOrOtherBasis
Depreciation	17494	Depreciation
Book Value	3963	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	255681	OtherCostOrOtherBasis
Depreciation	242150	Depreciation
Book Value	13531	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	17494	TotalOfBookValueLandBuildings

Other Assets OtherAssets

Field	Value	IRS element (for citing)
Description	DEPOSITS	Description
Book Value	41717	BookValue

Field	Value	IRS element (for citing)
Total Book Value Other Assets	41717	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescription	AmountAmount
Rounding	$2
ACCRUED VACATION PAYABLE	$63,254
ACCRUED PAYROLL	$76,873

Field	Value	IRS element (for citing)
Total Of Amounts	140129	TotalOfAmounts
Tot Revenue Etc Audited Fincl Stmt	3316887	TotRevenueEtcAuditedFinclStmt
Other Revenues	23895	OtherRevenues
Revenue Not Rptd F990	23895	RevenueNotRptdF990
Revenue Subtotal	3292992	RevenueSubtotal
Total Revenue Per Form990	3292992	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	3533229	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	23895	OtherExpensesIncluded
Expenses Not Rptd F990	23895	ExpensesNotRptdF990
Expenses Subtotal	3509334	ExpensesSubtotal
Total Expenses Per Form990	3509334	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Part XII, Line 2d	Part XII, Line 2d: Other expenses and losses per audited F/S	SPECIAL EVENTS COSTS $5448 TUITION REIMBURSEMENT OFFSET $6266 NONCASH CONTRIBUTIONS - CURRICULUM $12181
Part XI, Line 2d	Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990	SPECIAL EVENTS COSTS $5448 TUITION REIMBURSEMENT OFFSET $6266 NONCASH CONTRIBUTIONS $12181

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	true	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII

Field	Value	IRS element (for citing)
Identifier	Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized	Identifier
Explanation	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.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part VI, Line 19	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.
Form 990, Part VI, Line 15b	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 15a	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 12c	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 11b	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.