SECOND START LEARNING DISABILITIES PROGRAM: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: SECOND START LEARNING DISABILITIES PROGRAM (EIN 94-2265596)
Tax period: 2010-07-01 to 2011-06-30
Filed: 2011-12-22
IRS object ID: 201103569349300625
Schema version: 2010v3.2
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	2011-12-22T11:15:59-08:00	Timestamp
Tax Period End Date	2011-06-30	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	2010-07-01	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	2011-12-22	DateSigned

Preparer Preparer

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

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	3546649	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	5	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	6	NbrIndependentVotingMembers
Total Nbr Employees	64	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	7250	ContributionsGrantsPriorYear
Contributions Grants Current Year	2948	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	3303887	ProgramServiceRevenuePriorYear
Program Service Revenue CY	3532861	ProgramServiceRevenueCY
Investment Income Prior Year	5009	InvestmentIncomePriorYear
Investment Income Current Year	3791	InvestmentIncomeCurrentYear
Other Revenue Prior Year	695	OtherRevenuePriorYear
Other Revenue Current Year	2351	OtherRevenueCurrentYear
Total Revenue Prior Year	3316841	TotalRevenuePriorYear
Total Revenue Current Year	3541951	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	2251158	SalariesEtcPriorYear
Salaries Etc Current Year	2424781	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	972892	OtherExpensePriorYear
Other Expenses Current Year	1096786	OtherExpensesCurrentYear
Total Expenses Prior Year	3224050	TotalExpensesPriorYear
Total Expenses Current Year	3521567	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	92791	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	20384	RevenuesLessExpensesCY
Total Assets BOY	1051571	TotalAssetsBOY
Total Assets EOY	995058	TotalAssetsEOY
Total Liabilities BOY	353760	TotalLiabilitiesBOY
Total Liabilities EOY	276863	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	697811	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	718195	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	2902906	Expense
Revenue	3430338	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	198505	Expense
Revenue	102523	Revenue
Description	NEWTON LEARNING CENTER, RENO, NEVADA	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	3101411	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	false	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	5	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	64	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
Form8886 T Filed	false	Form8886TFiled
Non Deductible Contributions	false	NonDeductibleContributions
Non Deductible Disclosure	false	NonDeductibleDisclosure
Quid Pro Quo Contributions	false	QuidProQuoContributions
Quid Pro Quo Disclosure	false	QuidProQuoDisclosure
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
Form720 Filed	false	Form720Filed
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	5	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
Policies Reference Chapters	false	PoliciesReferenceChapters
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
Written Policy Or Procedure	false	WrittenPolicyOrProcedure
States Where Copy Of Return Is Filed	CA	StatesWhereCopyOfReturnIsFiled
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 (5 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
LE BOYDSTON
President	40.00	X	X	125000	0	0
DR SAUL WASSERMAN
BOARD MEMBER	2.00	X		0	0	0
DR BURTON WORRELL
Treasurer	2.00	X	X	0	0	0
DAVID VOYTEK
Secretary	2.00	X	X	0	0	0
CHARLES WILSON
BOARD MEMBER	2.00	X		0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	125000	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	2948	AllOtherContributions
Total Contributions	2948	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION	2780867	2780867
GRANTS	64248	64248
FEES	687746	687746

Field	Value	IRS element (for citing)
Total Program Service Revenue	3532861	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	3806	TotalRevenueColumn
Exclusion	$3,806	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

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Other	525	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	540	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	-15	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-15	TotalRevenueColumn
Exclusion	-$15	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	6509	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	4158	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	2351	TotalRevenueColumn
Exclusion	$2,351	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	3541951	TotalRevenueColumn
Related Or Exempt Function Income	3532861	RelatedOrExemptFunctionIncome
Exclusion	$6,142	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	143276	Total
Program Services	128948	ProgramServices
Management And General	14328	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	1895067	Total
Program Services	1609646	ProgramServices
Management And General	285421	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	4128	Total
Program Services	4128	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	194128	Total
Program Services	194128	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	188182	Total
Program Services	188182	ProgramServices

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	2036	Total
Program Services	2036	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	15050	Total
Management And General	15050	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	71170	Total
Program Services	70349	ProgramServices
Management And General	821	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	30550	Total
Program Services	10174	ProgramServices
Management And General	20376	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	2441	Total
Program Services	2441	ProgramServices

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	443673	Total
Program Services	443673	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	16624	Total
Program Services	11129	ProgramServices
Management And General	5495	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	1304	Total
Program Services	794	ProgramServices
Management And General	510	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	20399	Total
Program Services	20399	ProgramServices

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	35385	Total
Program Services	21943	ProgramServices
Management And General	13442	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	90419	Total
Program Services	90419	ProgramServices

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
UTILITIES	24790	24790
TRANSPORTATION	108501	98816	9685
SUPPLIES	47396	41895	5501
STAFF APPRECIATION	37440	1753	35687
COMMUNICATIONS	25207	20387	4820

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	124401	Total
Program Services	115381	ProgramServices
Management And General	9020	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	3521567	Total
Program Services	3101411	ProgramServices
Management And General	420156	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	491537	BOY
EOY	458454	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	13961	BOY
EOY	11919	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	291271	BOY
EOY	361438	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	118530	BOY
EOY	51492	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	269439	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	184521	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	109435	BOY
EOY	84918	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	26837	BOY
EOY	26837	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1051571	BOY
EOY	995058	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	32462	BOY
EOY	38871	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	531	BOY
EOY	1041	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	37853	BOY
EOY	25941	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	282914	BOY
EOY	211010	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	353760	BOY
EOY	276863	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	697811	BOY
EOY	718195	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	697811	BOY
EOY	718195	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1051571	BOY
EOY	995058	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	20384	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	false	FederalGrantAuditRequired
Federal Grant Audit Performed	false	FederalGrantAuditPerformed

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	19555	OtherCostOrOtherBasis
Depreciation	13635	Depreciation
Book Value	5920	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	249884	OtherCostOrOtherBasis
Depreciation	170886	Depreciation
Book Value	78998	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	84918	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (4 entries)

DescriptionDescription	AmountAmount
PRE CHAPTER 11 PAYABLES	$119,144
DISCOUNT ON PRE-CHAPTER 11 PAYABLES	-$10,300
ACCRUED VACATION PAYABLE	$15,499
ACCRUED PAYROLL	$86,667

Field	Value	IRS element (for citing)
Total Of Amounts	211010	TotalOfAmounts
Total Revenue	3541951	TotalRevenue
Total Expenses	3521567	TotalExpenses
Excess Or Deficit For Year	20384	ExcessOrDeficitForYear
Excess Or Deficit Per FS	20384	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	3550980	TotRevenueEtcAuditedFinclStmt
Other Revenues	9029	OtherRevenues
Revenue Not Rptd F990	9029	RevenueNotRptdF990
Revenue Subtotal	3541951	RevenueSubtotal
Total Revenue Per Form990	3541951	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	3530596	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	9029	OtherExpensesIncluded
Expenses Not Rptd F990	9029	ExpensesNotRptdF990
Expenses Subtotal	3521567	ExpensesSubtotal
Total Expenses Per Form990	3521567	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Part XIII, Line 2d	Part XIII, Line 2d: Other expenses and losses per audited F/S	SPECIAL EVENTS COSTS $4158 TUITION REIMBURSEMENT OFFSET $4871
Part XII, Line 2d	Part XII, Line 2d: Other revenue amounts included in F/S but not included on form 990	SPECIAL EVENTS COSTS $4158 TUITION REIMBURSEMENT OFFSET $4871

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 (4 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 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 11	Form 990, Part VI, Line 11: 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.