Civic Intelligence

Smart Start of Transylvania County

990 • Fiscal year 2014 • EIN 31-1489864

Jul 01, 2013 to Jun 30, 2014 • Filed on May 15, 2015

Organization ProfileSMARTSTARTTRANSYLVANIA.ORG
93 North Broad StreetRoom/Suite D/E28712

(828) 877-3025

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

89th percentile

0.37x

Higher debt load relative to assets than 89% of similar nonprofits.

2014 filings • NTEE B • <$500k nonprofits • Source year 2014

Liabilities / Revenue

72nd percentile

0.01x

Higher debt load relative to revenue than 72% of similar nonprofits.

2014 filings • NTEE B • <$500k nonprofits • Source year 2014

Net Margin

42nd percentile

0.7%

Higher net margin than 42% of similar nonprofits.

2014 filings • NTEE B • <$500k nonprofits • Source year 2014

Top Officer Pay

83rd percentile

$0

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • NTEE B • <$500k nonprofits • Source year 2014

Asset Growth

93rd percentile

123%

Faster asset growth than 93% of similar nonprofits.

2014 filings • NTEE B • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$16,436

Up $9,062 (+123%) from 2013

Net Assets

Up

$10,428

Up $3,424 (+49%) from 2013

Liabilities

Up

$6,008

Up $5,638 (+1524%) from 2013

Revenue And Expenses
Liabilities / Revenue72nd percentileNet Margin42nd percentile

Revenue

$475,783

No earlier filing loaded for comparison.

Expenses

Down

$472,332

Down $34,635 (-6.8%) from 2013

Net Income

$3,451

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth93rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $78,191Liabilities 2011: $887Net Assets 2011: $77,3042011Assets 2013: $7,374Liabilities 2013: $370Net Assets 2013: $7,0042013Assets 2014: $16,436Liabilities 2014: $6,008Net Assets 2014: $10,4282014Assets 2015: $31,318Liabilities 2015: $503Net Assets 2015: $30,8152015Assets 2016: $18,907Liabilities 2016: $10Net Assets 2016: $18,8972016Assets 2017: $50,062Liabilities 2017: $0Net Assets 2017: $50,0622017Assets 2018: $48,140Liabilities 2018: $0Net Assets 2018: $48,1402018Assets 2019: $45,393Liabilities 2019: $0Net Assets 2019: $45,3932019Assets 2020: $183,206Liabilities 2020: $19,668Net Assets 2020: $163,5382020Assets 2021: $340,111Liabilities 2021: $7,826Net Assets 2021: $332,2852021Assets 2022: $640,053Liabilities 2022: $37,929Net Assets 2022: $602,1242022Assets 2023: $1,172,840Liabilities 2023: $0Net Assets 2023: $1,172,8402023Assets 2024: $1,063,839Liabilities 2024: $0Net Assets 2024: $1,063,8392024

Highlighted filing

2014

Assets$16,436
Liabilities$6,008
Net Assets$10,428
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $263,5592011Expenses 2013: $506,9672013Revenue 2014: $475,783Expenses 2014: $472,332Net Income 2014: $3,4512014Revenue 2015: $548,741Expenses 2015: $528,354Net Income 2015: $20,3872015Revenue 2016: $516,091Expenses 2016: $528,012Net Income 2016: -$11,9212016Revenue 2017: $591,619Expenses 2017: $560,454Net Income 2017: $31,1652017Revenue 2018: $710,737Expenses 2018: $712,659Net Income 2018: -$1,9222018Revenue 2019: $936,149Expenses 2019: $938,896Net Income 2019: -$2,7472019Revenue 2020: $1,244,973Expenses 2020: $1,126,828Net Income 2020: $118,1452020Revenue 2021: $1,546,459Expenses 2021: $1,377,712Net Income 2021: $168,7472021Revenue 2022: $1,868,905Expenses 2022: $1,599,066Net Income 2022: $269,8392022Revenue 2023: $2,222,123Expenses 2023: $1,651,407Net Income 2023: $570,7162023Revenue 2024: $1,531,288Expenses 2024: $1,640,289Net Income 2024: -$109,0012024

Highlighted filing

2014

Revenue$475,783
Expenses$472,332
Net Income$3,451
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 15, 2015
Return Version
2013v4.0
Gross Receipts
$475,783
Mission and Program Overview

Mission

To fund and support services that improve the quality and availability of childcare; that increase access to and use of health services; and that supports, educates, and advocates for children ages birth to five and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$7,335$16,144▲ $8,809
Savings and Temporary Cash Investments-$200-
Accounts Receivable$39$92▲ $53
Total Assets$7,374$16,436▲ $9,062
Liabilities
Accounts Payable and Accrued Expenses$358$6,008▲ $5,650
Other Liabilities$12--
Total Liabilities$370$6,008▲ $5,638
Net Assets / Fund Balance
Unrestricted Net Assets$106$10,428▲ $10,322
Temporarily Rstr Net Assets$6,898--
Total Net Assets Fund Balance$7,004$10,428▲ $3,424
Total Liabilities and Net Assets / Fund Balance$7,374$16,436▲ $9,062
Compensation and Service Providers
Top Officer Pay83rd percentile

Board Members and Trustees

NameTitle
Shirley CoxChairman
Don BiegerPast Chair
Dan HodgesVice-chair
Beth HyattBoard Member
Betty LangstonBoard Member
Cindy AndersBoard Member
Donna RaspaBoard Member
Florence AllbaughBoard Member
Harriet ErwinBoard Member
Page LemelBoard Member
Ruby MidkiffBoard Member
Stacey GashBoard Member
Tammy BellefeuilBoard Member
Carolyn SteeleSecretary
Bill MortonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$474,246
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$1,537
All Other Contributions
$6,717
Change in Net Assets
$3,451

Audited Revenue Reconciliation

Revenue per Audited Statements
$475,783
Total Revenue per Audited Statements
$475,783
Total Revenue per Form 990
$475,783
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$343,607
Salaries, Compensation, and Employee Benefits$128,725
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$302,302$2,842-$305,144
Other Salaries and Wages$64,986$63,739-$128,725
Other Expenses$1,697$1,374-$1,374
Total Functional Expenses$388,164$84,168$0$472,332

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$472,332
Total Expenses per Audited Statements$472,332
Total Expenses per Form 990$472,332
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“A copy of form 990 is provided to the executive director of the organization whom has been designated by the board to provide oversight authority over form 990 prior to its filing.”

Form 990, Page 6, Part VI, Line 12C

“All board members are required annually to disclose any conflicts of interest that may exist between themselves and the organization. Any conflicts noted are reported, discussed, and any action determined necessary is taken by the executive committee of the board.”

Form 990, Page 6, Part VI, Line 15A

“Compensation for the executive director and key management positions are discussed during the budget development process each year. The compensation ranges for these positions are developed from comparability data available for the type of organization and the geographical area. This information is documented in the budget development process and discussed and agreed upon by the executive committee and the board of directors.”

Form 990, Page 6, Part VI, Line 15B

“The procedure for other key employees is the same as noted above.”

Form 990, Page 6, Part VI, Line 19

“The governing documents, financial statements, and form 990 for the organization are maintained at the organization's administrative offices and are available to the public upon request.”

Filing and Contact Details

Filer

EIN
31-1489864
Phone
8288773025

Signing Officer

Name
Joe Castro
Title
Executive Director
Phone
8288773025
Signed
2015-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joe Castro
Formed
1996
Legal Domicile
Nc
Voting Board Members
15
Independent Board Members
15
Employees
3

Preparer

Preparer
Trish D Cheek CPA
Phone
8288842021
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To fund and support services that improve the quality and availability of childcare; that increase access to and use of health services; and that supports, educates, and advocates for children ages birth to five and their families.”

Form 990, Part IX, Line 11G

“Contract services 7,875 2,842 0 services/contracts/grants 294,427 0 0”

Form 990, Part XI, Line 9

“Prior year audit adjustment 27”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ReportOtherLiabilitiesInd0false
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0480292
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0491547
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0263034
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0245775
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt017
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt019
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt039
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01537
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01537
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IRS990ScheduleA/PublicSupportCY170Pct00.99920
IRS990ScheduleA/PublicSupportPY170Pct01.00000
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0474246
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0480292
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0263034
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0245775
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01954894
IRS990ScheduleA/TotalSupportAmt01956470
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0472332
IRS990ScheduleD/RevenueSubtotalAmt0475783
IRS990ScheduleD/TotalExpensesPerForm990Amt0472332
IRS990ScheduleD/TotalRevenuePerForm990Amt0475783
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0475783
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0472332
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO FUND AND SUPPORT SERVICES THAT IMPROVE THE QUALITY AND AVAILABILITY OF CHILDCARE; THAT INCREASE ACCESS TO AND USE OF HEALTH SERVICES; AND THAT SUPPORTS, EDUCATES, AND ADVOCATES FOR CHILDREN AGES BIRTH TO FIVE AND THEIR FAMILIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF FORM 990 IS PROVIDED TO THE EXECUTIVE DIRECTOR OF THE ORGANIZATION WHOM HAS BEEN DESIGNATED BY THE BOARD TO PROVIDE OVERSIGHT AUTHORITY OVER FORM 990 PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL BOARD MEMBERS ARE REQUIRED ANNUALLY TO DISCLOSE ANY CONFLICTS OF INTEREST THAT MAY EXIST BETWEEN THEMSELVES AND THE ORGANIZATION. ANY CONFLICTS NOTED ARE REPORTED, DISCUSSED, AND ANY ACTION DETERMINED NECESSARY IS TAKEN BY THE EXECUTIVE COMMITTEE OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR THE EXECUTIVE DIRECTOR AND KEY MANAGEMENT POSITIONS ARE DISCUSSED DURING THE BUDGET DEVELOPMENT PROCESS EACH YEAR. THE COMPENSATION RANGES FOR THESE POSITIONS ARE DEVELOPED FROM COMPARABILITY DATA AVAILABLE FOR THE TYPE OF ORGANIZATION AND THE GEOGRAPHICAL AREA. THIS INFORMATION IS DOCUMENTED IN THE BUDGET DEVELOPMENT PROCESS AND DISCUSSED AND AGREED UPON BY THE EXECUTIVE COMMITTEE AND THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCEDURE FOR OTHER KEY EMPLOYEES IS THE SAME AS NOTED ABOVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND FORM 990 FOR THE ORGANIZATION ARE MAINTAINED AT THE ORGANIZATION'S ADMINISTRATIVE OFFICES AND ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONTRACT SERVICES 7,875 2,842 0 SERVICES/CONTRACTS/GRANTS 294,427 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PRIOR YEAR AUDIT ADJUSTMENT 27
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt06898
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt07374
IRS990/TotalAssetsEOYAmt016436
IRS990/TotalAssetsGrp/BOYAmt07374
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0474246
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt084168
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0388164
IRS990/TotalFunctionalExpensesGrp/TotalAmt0472332
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0370
IRS990/TotalLiabilitiesEOYAmt06008
IRS990/TotalLiabilitiesGrp/BOYAmt0370
IRS990/TotalLiabilitiesGrp/EOYAmt06008
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt07004
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt010428
IRS990/TotalProgramServiceExpensesAmt0388164
IRS990/TotalRevenueGrp/ExclusionAmt01537
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0475783
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07374
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt016436
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0106
IRS990/UnrestrictedNetAssetsGrp/EOYAmt010428
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1093 NORTH BROAD STREET
IRS990/USAddress/City0BREVARD
IRS990/USAddress/State0NC
IRS990/USAddress/ZIPCode028712
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOE CASTRO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08288773025
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine10SMART START OF TRANSYLVANIA COUNTY
ReturnHeader/Filer/BusinessNameControlTxt0SMAR
ReturnHeader/Filer/EIN0311489864
ReturnHeader/Filer/PhoneNum08288773025
ReturnHeader/Filer/USAddress/AddressLine1093 NORTH BROAD STREET
ReturnHeader/Filer/USAddress/AddressLine20ROOM/SUITE D/E
ReturnHeader/Filer/USAddress/City0BREVARD
ReturnHeader/Filer/USAddress/State0NC
ReturnHeader/Filer/USAddress/ZIPCode028712
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043729830
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10CARLAND & ANDERSEN INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1089 N CALDWELL ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0BREVARD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode028712
ReturnHeader/PreparerPersonGrp/PhoneNum08288842021
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TRISH D CHEEK CPA
ReturnHeader/ReturnTs02015-05-15T14:35:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$16,436
Liabilities
$6,008
Net assets
$10,428
Revenue
$475,783
Expenses
$472,332
Net income
$3,451
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$1.53$1.64$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$2.22$1.65$0.57
2022Detailed filing. Detailed filing data is available for this year.$0.64$0.04$0.60$1.87$1.60$0.27
2021Detailed filing. Detailed filing data is available for this year.$0.34$0.01$0.33$1.55$1.38$0.17
2020Detailed filing. Detailed filing data is available for this year.$0.18$0.02$0.16$1.24$1.13$0.12
2019Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.94$0.94$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.71$0.71$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.59$0.56$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.52$0.53$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$0.55$0.53$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.02$0.01$0.01$0.48$0.47$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.00$0.01$0.51
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.00$0.08$0.26