I used to tutor Kumon- it's really rote, so it would help with math facts and speed, calculation in general, but not conceptual understanding. I also think it's worth the risk to test early- our district has a policy of waiting until 3rd grade, and my daughter is already in a pattern of underachievement because she has never been challenged. They taught her to color inside the lines and then the first screening test for GT was a creativity test where you get points for drawing outside the box. She didn't score highly enough to qualify for GT- not that there's much benefit from that here, but I was hoping for the free IQ test so I would have a better idea of how hard to push her and the system.