Civic Intelligence

Smart Start of Transylvania County

EIN 31-1489864 • 501(c)3 • Brevard, NC

Profile

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.

PO Box 1676Brevard, NC 28712

www.smartstarttransylvania.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

22nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE B • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

22nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE B • $1M-$5M nonprofits • Source year 2024

Net Margin

22nd percentile

-7.1%

Higher net margin than 22% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

NTEE B • $1M-$5M nonprofits • Source year 2024

Asset Growth

18th percentile

-9.3%

Faster asset growth than 18% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

9th percentile

-31%

Faster revenue growth than 9% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,063,839

Down $109,001 (-9.3%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$1,063,839

Down $109,001 (-9.3%) from 2023

Revenue

Down

$1,531,288

Down $690,835 (-31%) from 2023

Expenses

Down

$1,640,289

Down $11,118 (-0.7%) from 2023

Net Income

Down

-$109,001

Down $679,717 (-119%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$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

2024

Assets$1,063,839
Liabilities$0
Net Assets$1,063,839

Operations Trend

Revenue, expenses, and net income by year, with the latest 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

2024

Revenue$1,531,288
Expenses$1,640,289
Net Income-$109,001

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 25, 2025
Return Version
2023v6.0
Gross Receipts
$1,531,288
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
Savings and Temporary Cash Investments$974,186$897,602▼ $76,584
Cash and Non-Interest-Bearing Accounts$198,654$166,237▼ $32,417
Total Assets$1,172,840$1,063,839▼ $109,001
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,118,490$918,007▼ $200,483
Net Assets Without Donor Restrictions$54,350$145,832▲ $91,482
Total Net Assets Fund Balance$1,172,840$1,063,839▼ $109,001
Total Liabilities and Net Assets / Fund Balance$1,172,840$1,063,839▼ $109,001
Compensation and Service Providers

Board Members and Trustees

NameTitle
Pamela PallasChair/treasu
Stacy FrieslandVice Chair
Chuck OwenbyBoard Member
Jeanette ChapmanBoard Member
Kimberlee DodsonBoard Member
Liz Dobbins-smithBoard Member
Mark EllenbergerBoard Member
Lisa ShefieldSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,503,813
Program Service Revenue
$0
Investment Income
$12,174
Other Revenue
$15,301
All Other Contributions
$852,393
Change in Net Assets
$-109,001
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$652,388
Salaries, Compensation, and Employee Benefits$496,804
Grants and Similar Amounts Paid$491,097
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$491,097--$491,097
Other Salaries and Wages$348,456$64,274-$412,730
Fees for Services Other$404,222$5,665-$409,887
Other Employee Benefits$36,000$16,500-$52,500
Payroll Taxes$26,657$4,917-$31,574
Other Expenses$1,144$943-$2,087
Total Functional Expenses$1,513,463$126,826$0$1,640,289
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Transylvania Cty Public SchoolsBrevard, NCGov-$364,205
Wnc SourceHendersonville, NC501c-$11,923
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
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
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 for executive compensation.

Form 990, Page 6, Part VI, Line 19

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

Filing and Contact Details

Filer

Filer Name
Smart Start of Transylvania County
EIN
31-1489864
Phone
8288773025
Address
PO BOX 1676, BREVARD, NC 28712

Signing Officer

Name
Shirley Leew Phd
Title
Executive Director
Phone
8288773025
Signed
2025-02-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pamela Pallas
Formed
1996
Legal Domicile
Nc
Voting Board Members
8
Independent Board Members
8
Employees
7

Preparer

Firm
Gould Killian CPA Group Pa
Address
100 COXE AVE, ASHEVILLE, NC 28801-2354
Preparer
Terry B Andersen CPA
Phone
8282580363
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

Contracted services 404,222 5,665 0

Raw XML Appendix382 raw XML fields

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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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01503813
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02213310
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01860448
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01543808
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01243348
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08364727
IRS990ScheduleA/TotalSupportAmt08413748
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt0364205
IRS990ScheduleI/RecipientTable/CashGrantAmt111923
IRS990ScheduleI/RecipientTable/IRCSectionDesc0GOV
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501C
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0TRANSYLVANIA CTY PUBLIC SCHOOLS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1WNC SOURCE
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IRS990ScheduleI/RecipientTable/RecipientEIN1560846319
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0225 ROSENWALD LANE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1220 KING CREEK BOULEVARD
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IRS990ScheduleI/RecipientTable/USAddress/CityNm1HENDERSONVILLE
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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 FOR EXECUTIVE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND FORM 990 FOR THE ORGANIZATION ARE MAINTAINED AT THE ORGANIZATIONS ADMINISTRATIVE OFFICES AND ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONTRACTED SERVICES 404,222 5,665 0
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
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01063839
IRS990/TotalAssetsGrp/BOYAmt01172840
IRS990/TotalAssetsGrp/EOYAmt01063839
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IRS990/TotalContributionsAmt01503813
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0126826
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01513463
IRS990/TotalFunctionalExpensesGrp/TotalAmt01640289
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01172840
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01063839
IRS990/TotalProgramServiceExpensesAmt01513463
IRS990/TotalRevenueGrp/ExclusionAmt027475
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01531288
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01172840
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01063839
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt064 HILLCREST CIRCLE
IRS990/USAddress/CityNm0BREVARD
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028712
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0HTTPS://WWW.SMARTSTARTTRANSYLVANIA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SHIRLEY LEEW PHD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08288773025
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMART START OF TRANSYLVANIA COUNTY
ReturnHeader/Filer/BusinessNameControlTxt0SMAR
ReturnHeader/Filer/EIN0311489864
ReturnHeader/Filer/PhoneNum08288773025
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1676
ReturnHeader/Filer/USAddress/CityNm0BREVARD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0561042836
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GOULD KILLIAN CPA GROUP PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 COXE AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ASHEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0288012354
ReturnHeader/PreparerPersonGrp/PhoneNum08282580363
ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERRY B ANDERSEN CPA
ReturnHeader/ReturnTs02025-02-25T14:56:00-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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