Civic Intelligence

Smart Start Rowan Inc.

990 • Fiscal year 2020 • EIN 56-1890324

Jul 01, 2019 to Jun 30, 2020 • Filed on Apr 15, 2021

Organization ProfileN/A

View Organization Page

1329 S Jake Alexander BlvdSalisbury, NC 28146

(704) 630-9085

Siviq Scores

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

Liabilities / Assets

34th percentile

0.04x

Higher debt load relative to assets than 34% of similar nonprofits.

2020 filings • NTEE B • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

19th percentile

0.00x

Higher debt load relative to revenue than 19% of similar nonprofits.

2020 filings • NTEE B • $1M-$5M nonprofits • Source year 2020

Net Margin

32nd percentile

-1.3%

Higher net margin than 32% of similar nonprofits.

2020 filings • NTEE B • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

58th percentile

$83,090

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

2020 filings • NTEE B • $1M-$5M nonprofits • Source year 2020

Asset Growth

11th percentile

-10%

Faster asset growth than 11% of similar nonprofits.

2020 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

30th percentile

-12%

Faster revenue growth than 30% of similar nonprofits.

2020 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets34th percentile

Assets

Down

$283,209

Down $31,752 (-10%) from 2019

Net Assets

Down

$273,211

Down $38,768 (-12%) from 2019

Liabilities

Up

$9,998

Up $7,016 (+235%) from 2019

Revenue And Expenses
Liabilities / Revenue19th percentileNet Margin32nd percentile

Revenue

Down

$3,077,393

Down $420,233 (-12%) from 2019

Expenses

Down

$3,116,161

Down $352,085 (-10%) from 2019

Net Income

Down

-$38,768

Down $68,148 (-232%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth11th percentile

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

$400K$300K$200K$100K$0Assets 2011: $335,842Liabilities 2011: $0Net Assets 2011: $335,8422011Assets 2012: $338,190Liabilities 2012: $21,107Net Assets 2012: $317,0832012Assets 2013: $295,587Liabilities 2013: $2,943Net Assets 2013: $292,6442013Assets 2014: $271,698Liabilities 2014: $41,734Net Assets 2014: $229,9642014Assets 2015: $226,829Liabilities 2015: $744Net Assets 2015: $226,0852015Assets 2016: $242,793Liabilities 2016: $5,175Net Assets 2016: $237,6182016Assets 2017: $267,851Liabilities 2017: $2,385Net Assets 2017: $265,4662017Assets 2018: $286,746Liabilities 2018: $4,147Net Assets 2018: $282,5992018Assets 2019: $314,961Liabilities 2019: $2,982Net Assets 2019: $311,9792019Assets 2020: $283,209Liabilities 2020: $9,998Net Assets 2020: $273,2112020Assets 2021: $327,465Liabilities 2021: $4,996Net Assets 2021: $322,4692021Assets 2022: $356,761Liabilities 2022: $40,096Net Assets 2022: $316,6652022Assets 2023: $218,966Liabilities 2023: $6,721Net Assets 2023: $212,2452023Assets 2024: $308,324Liabilities 2024: $22,261Net Assets 2024: $286,0632024Assets 2025: $286,815Liabilities 2025: $7,617Net Assets 2025: $279,1982025

Highlighted filing

2020

Assets$283,209
Liabilities$9,998
Net Assets$273,211
Open 2020 Filing

Operations Trend

Revenue Growth30th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $3,875,820Expenses 2011: $3,828,578Net Income 2011: $47,2422011Revenue 2012: $3,139,499Expenses 2012: $3,169,629Net Income 2012: -$30,1302012Revenue 2013: $3,366,269Expenses 2013: $3,389,525Net Income 2013: -$23,2562013Revenue 2014: $3,128,704Expenses 2014: $3,191,354Net Income 2014: -$62,6502014Revenue 2015: $3,441,273Expenses 2015: $3,445,152Net Income 2015: -$3,8792015Revenue 2016: $3,458,300Expenses 2016: $3,363,100Net Income 2016: $95,2002016Revenue 2017: $3,357,869Expenses 2017: $3,330,023Net Income 2017: $27,8462017Revenue 2018: $3,535,158Expenses 2018: $3,518,020Net Income 2018: $17,1382018Revenue 2019: $3,497,626Expenses 2019: $3,468,246Net Income 2019: $29,3802019Revenue 2020: $3,077,393Expenses 2020: $3,116,161Net Income 2020: -$38,7682020Revenue 2021: $3,328,625Expenses 2021: $3,279,367Net Income 2021: $49,2582021Revenue 2022: $3,315,234Expenses 2022: $3,321,038Net Income 2022: -$5,8042022Revenue 2023: $3,347,854Expenses 2023: $3,452,274Net Income 2023: -$104,4202023Revenue 2024: $3,615,994Expenses 2024: $3,542,176Net Income 2024: $73,8182024Revenue 2025: $3,449,756Expenses 2025: $3,456,621Net Income 2025: -$6,8652025

Highlighted filing

2020

Revenue$3,077,393
Expenses$3,116,161
Net Income-$38,768
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Apr 15, 2021
Return Version
2019v5.2
Gross Receipts
$3,077,443
Mission and Program Overview

Mission

In collaboration with our community partners, we plan, fund and implement quality early childhood deucation, health, and family support initiatives.

To provide technical and financial support to preschool organizations and individuals in rowan county, nc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$314,756$283,209▼ $31,547
Cap Stk Tr Prin Current Funds$311,979$273,211▼ $38,768
Accounts Receivable$205--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$314,961$283,209▼ $31,752
Liabilities
Accounts Payable and Accrued Expenses$2,982$9,998▲ $7,016
Total Liabilities$2,982$9,998▲ $7,016
Net Assets / Fund Balance
Total Net Assets Fund Balance$311,979$273,211▼ $38,768
Total Liabilities and Net Assets / Fund Balance$314,961$283,209▼ $31,752
Compensation and Service Providers
Top Officer Pay58th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amy BrownExecutive DirectorFT$74,240$8,850$83,090

Board Members and Trustees

NameTitle
Sue HerringtonChair
Erik LipscombVice Chair
Barbara CorriherBoard Member
Billie CulpBoard Member
Carey SwannerBoard Member
Charles DrakeBoard Member
Flora Calderon - SteckBoard Member
Jeanne LemasterBoard Member
Jim GreeneBoard Member
Jimmy GreeneBoard Member
Lorie AldrigeBoard Member
Mary PondsBoard Member
Toi DegreeBoard Member
Melissa OleenSecretary
Barbara MallettTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,064,104
Program Service Revenue
$6,633
Investment Income
$169
Other Revenue
$6,487
All Other Contributions
$50,150
Change in Net Assets
$-38,768

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,077,393
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,077,393
Total Revenue per Form 990
$3,077,393
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,286,212
Salaries, Compensation, and Employee Benefits$608,630
Other Expenses$221,319
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$2,265,273--$2,265,273
Other Salaries and Wages$241,144$146,677-$387,821
Other Employee Benefits$54,709$31,510-$86,219
Current Officers, Directors, Trustees, and Key Employees$31,866$42,374-$74,240
Fees for Services Other$59,211$10,684-$69,895
Occupancy$50,664$13,615-$64,279
Payroll Taxes$20,693$14,377-$35,070
Pension Plan Contributions$14,895$10,385-$25,280
Grants to Domestic Individuals$20,939--$20,939
Office Expenses$15,579$4,640-$20,219
All Other Expenses$8,384$2,092-$10,476
Travel$4,988$681-$5,669
Other Expenses$5,223$4,906-$4,906
Conferences and Meetings$2,634$1,890-$4,524
Insurance$755$3,422-$4,177
Fees for Services Accounting$3,000$1,165-$4,165
Advertising$1,159$399-$1,558
Information Technology$293$175-$468
Total Functional Expenses$2,818,128$298,033$0$3,116,161

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,116,161
Total Expenses per Audited Statements$3,116,161
Total Expenses per Form 990$3,116,161
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Rowan-salisbury SchoolsSalisbury, NC-Healthy Beginnings, Napsacc$628,686
Partners in Learning Child Development CenterSalisbury, NC-Sle$375,561
Cornerstone Child Development CenterSalisbury, NCGovernmentNcpk, Sle$282,293
ST JOHN'S CHILD DEVELOPMENT CENTERSalisbury, NC-Ncpk, Sle$182,675
Rowan County Health DepartmentSalisbury, NC-Triple P$152,123
Kiddie Land KindergartenSalisbury, NC-Ncpk$132,359
Kannapolis City SchoolsKannapolis, NC-Sle$126,837
South Rowan AcademyChina Grove, NC-Ncpk, Sle$120,184
Salisbury-rowan Community Action AgencySalisbury, NC-Ncpk$106,486
ADVANTAGE CHILDREN'S CENTERCleveland, NCGovernmentNcpk, Sle$60,162
Prevent Child AbuseSalisbury, NC-Ncpk, Behavior Support, Sle$42,773
NOAH'S PLAYLOFTSalisbury, NC-Ncpk, Sle$13,315
A MOTHER'S CHOICE CHILD CARE CENTERSalisbury, NCGovernmentSle$12,685
Happy DayLandis, NC501(c)(3)Sle$7,879
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,080
Fundraising Direct Expenses$50
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
Audit committee
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, Part VI, Section A, Line 2

“Board members jim greene and jimmy greene are father and son.”

Form 990, Part VI, Section B, Line 11B

“The executive director and the executive committee review the form 990 before filing. The executive committee reports to the full board of its approval of the form 990 at the next board meeting.”

Form 990, Part VI, Section B, Line 12C

“The board addresses this issue reguarly at meetings.”

Form 990, Part VI, Section B, Line 15

“The board personnel committee met with a contracted compensation consultant. Current comparability data for other non-profit executives were reviewed & discussed prior to the decision being made. Nc legislature has capped the annual salary for the personnel.”

Form 990, Part VI, Section C, Line 19

“Prior to action on a contract/transaction, the board or committee chair shall, as well as the group, identify actual or perceived conflicts of interest. A director whom knows he/she has a conflict of interest shall disclose the conflict & disclosure shall be reflected in the minutes of the meeting.”

Filing and Contact Details

Filer

Filer Name
Smart Start Rowan Inc
EIN
56-1890324
Phone
7046309085
Address
1329 S JAKE ALEXANDER BLVD, SALISBURY, NC 28146

Signing Officer

Name
Amy Brown
Title
Executive Director
Phone
7046309085
Signed
2021-04-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Brown
Formed
1998
Legal Domicile
Nc
Voting Board Members
16
Independent Board Members
16
Employees
13
Volunteers
27

Preparer

Firm
Mast Evans & Isenhour Llp
Address
P O BOX 1029, CONOVER, NC 28613-1029
Preparer
Bradley S Hamby
Phone
8284642812
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Financial Statements and Reporting, Question 1

“The organizations uses the modified cash basis of accountng for its books and records and also for 990 purposes. This method of accounting is required by the nc state auditors office as well as north carolina partnership for children, inc. These organzations have regulatory oversite of smart start rowan.”

Part XII, 2C

“The north carolina general statutes require a bi-annual audit. The north carolina partnership for children, inc. Oversees a state wide bid process in order to select an independent audit firm each local partnership's staff and board assumes the oversight of the audit.”

Financial Statement Notes

PART X, LINE 2:

“Smart start rowan is exempt from payment of income taxes uner the provision of section 501(c)(3) of the internal revenue code, except to the extent of taxes on any unrelated business income. Fasb asc 740 provides guidance for how uncertain tax positions should be recognized, measured, presented and disclosed in the financial statements. Fasb asc 740 requires the evaluation of tax positions taken or expected to be taken in the course of preparing financial statements to determine whether the tax postions are "more-likely-than-not" to be sustained by the applicable tax authority. Smart start rowan does not believe there are any unrecognized tax benefits or costs as of june 30, 2020. Income tax returns from 2017 through 2019 are open for examination by the tax authorities.”

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt10TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt050
IRS990/FundraisingGrossIncomeAmt01080
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GovernmentGrantsAmt03013954
IRS990/GrantAmt01584653
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt020939
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt020939
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt02265273
IRS990/GrantsToDomesticOrgsGrp/TotalAmt02265273
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03077443
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt016
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0175
IRS990/InformationTechnologyGrp/ProgramServicesAmt0293
IRS990/InformationTechnologyGrp/TotalAmt0468
IRS990/InsuranceGrp/ManagementAndGeneralAmt03422
IRS990/InsuranceGrp/ProgramServicesAmt0755
IRS990/InsuranceGrp/TotalAmt04177
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0169
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0169
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt033
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0NC
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0IN COLLABORATION WITH OUR COMMUNITY PARTNERS, WE PLAN, FUND AND IMPLEMENT QUALITY EARLY CHILDHOOD DEUCATION, HEALTH, AND FAMILY SUPPORT INITIATIVES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0311979
IRS990/NetAssetsOrFundBalancesEOYAmt0273211
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt01030
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt01030
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt013615
IRS990/OccupancyGrp/ProgramServicesAmt050664
IRS990/OccupancyGrp/TotalAmt064279
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04640
IRS990/OfficeExpensesGrp/ProgramServicesAmt015579
IRS990/OfficeExpensesGrp/TotalAmt020219
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt031510
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt054709
IRS990/OtherEmployeeBenefitsGrp/TotalAmt086219
IRS990/OtherExpensesGrp/Desc0COMPUTER EQUIPMENT > $5
IRS990/OtherExpensesGrp/Desc1REPAIRS
IRS990/OtherExpensesGrp/Desc2EQUIPMENT RENTAL
IRS990/OtherExpensesGrp/Desc3SALES TAX
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05062
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11890
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22089
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt34906
IRS990/OtherExpensesGrp/ProgramServicesAmt010559
IRS990/OtherExpensesGrp/ProgramServicesAmt16160
IRS990/OtherExpensesGrp/ProgramServicesAmt25223
IRS990/OtherExpensesGrp/TotalAmt015621
IRS990/OtherExpensesGrp/TotalAmt18050
IRS990/OtherExpensesGrp/TotalAmt27312
IRS990/OtherExpensesGrp/TotalAmt34906
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0REIMBURSEMENT OF SALES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05457
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05457
IRS990/OtherRevenueTotalAmt05457
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0146677
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0241144
IRS990/OtherSalariesAndWagesGrp/TotalAmt0387821
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014377
IRS990/PayrollTaxesGrp/ProgramServicesAmt020693
IRS990/PayrollTaxesGrp/TotalAmt035070
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt010385
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt014895
IRS990/PensionPlanContributionsGrp/TotalAmt025280
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0AMY BROWN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06633
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06633
IRS990/ProgSrvcAccomActy2Grp/Desc0CHILD CARE EDUCATION AFFORDABILITY-ENHANCED SUBSIDY PAYMENTS WERE PROVIDED TO HIGH QUALITY CHILD CARE FACILITIES SERVING AN AVERAGE OF 351 CHILDREN PER MONTH TO HELP OFFSET THE COST OF HIGH QUALITY CHILD CARE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0435078
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0416287
IRS990/ProgSrvcAccomActy3Grp/Desc0HEALTH & SAFETYGOAL 3: IMPROVE THE HEALTH OF EXPECTING MOTHERS AND CHILDREN FROM BIRTH TO AGE FIVE IN ROWAN COUNTY.OBJECTIVE 1: HEALTHCARE PROVIDERS SERVED BY SMART START ROWAN ACTIVITIES WILL SUSTAIN A DEVELOPMENTAL SCREENING RATE OF OVER NINETY PERCENT (90%) OF ALL CHILDREN SEEN BY THEIR PRACTICE FOR THREE CONSECUTIVE YEARS.OBJECTIVE 2: SIXTY PERCENT (60%) OF CHILD CARE PROFESSIONALS PARTICIPATING IN AN ANTI-OBESITY PROGRAM SPONSORED BY SMART START ROWAN WILL INDICATE AN INCREASE IN THE INCORPORATION OF PHYSICAL ACTIVITY INTO THEIR CURRICULUM.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0246495
IRS990/ProgSrvcAccomActy3Grp/GrantAmt0215015
IRS990/ProgSrvcAccomActyOtherGrp/Desc0CHILD CARE & EDUCATION QUALITY & FAMILY SUPPORTCHILD CARE & EDUCATION QUALITYGOAL 1: MAINTAIN AND FURTHER IMPROVE THE QUALITY OF CHILD CARE IN ROWAN COUNTY.OBJECTIVE 2: NINETY PERCENT (90%) OF CHILD CARE PROFESSIONALS PARTICIPATING IN A TRAINING AND TECHNICAL ASSISTANCE PROGRAM SPONSORED BY SMART START ROWAN WILL INDICATE THAT THE SERVICES PROVIDED BY THAT ACTIVITY INCREASED THEIR KNOWLEDGE OF EFFECTIVE STRATEGIES AND ASSISTED THEM IN MAKING POSITIVE CHANGES IN THEIR CLASSROOMS.OBJECTIVE 3: NINETY-FIVE PERCENT (95%) OF CHILD CARE PROFESSIONALS MAKING USE OF THE EARLY LEARNING RESOURCE CENTER WILL INDICATE THAT THE CENTER HAS PROVIDED RESOURCES THAT ENHANCE THE QUALITY OF CARE IN THEIR CLASSROOM.FAMILY SUPPORTGOAL 2: EXPAND THE FAMILY SUPPORT OPTIONS AVAILABLE TO PARENTS IN ROWAN COUNTY.OBJECTIVE 1: EIGHTY-FIVE PERCENT (85%) OF CAREGIVERS OF CHILDREN AGES 0-5 IN ROWAN COUNTY WHO CHOOSE TO PARTICIPATE IN A PARENTING SUPPORT PROGRAM SPONSORED BY SMART START ROWAN WILL FEEL EITHER VERY OR EXTREMELY CONFIDENT WITH THEIR PARENTING RESPONSIBILITIES AFTER PARTICIPATING IN THE PROGRAM.OBJECTIVE 2: EIGHTY-FIVE PERCENT (85%) OF CAREGIVERS WHO PARTICIPATE IN A PARENT/CHILD PLAY AND LEARN PROGRAM SPONSORED BY SMART START ROWAN WILL REPORT AN INCREASED KNOWLEDGE IN ONE OF THE FOLLOWING AREAS: BEHAVIOR MGMT./DISCIPLINE, HELPING CHILD LEARN WHILE PLAYING, DEVELOPING SOCIAL SKILLS, COMMUNITY RESOURCES, APPROPRIATE ACTIVITIES FOR CHILD'S AGE AND/OR DEVELOPMENTAL MILESTONES.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0412027
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt070257
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03482942
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt02577915
IRS990/PYInvestmentIncomeAmt0231
IRS990/PYOtherExpensesAmt0281070
IRS990/PYOtherRevenueAmt05954
IRS990/PYProgramServiceRevenueAmt08499
IRS990/PYRevenuesLessExpensesAmt029380
IRS990/PYSalariesCompEmpBnftPaidAmt0609261
IRS990/PYTotalExpensesAmt03468246
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03497626
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-38768
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SALES TAX REFUND - 2015 AMOUNT: $ 3,359. 2016 AMOUNT: $ 2,607. 2017 AMOUNT: $ 4,989. 2018 AMOUNT: $ 4,982. 2019 AMOUNT: $ 5,457. OTHER - 2015 AMOUNT: $ 400. 2017 AMOUNT: $ 1,120. 2018 AMOUNT: $ 440. 2019 AMOUNT: $ 1,074. PROGRAM FEES - 2015 AMOUNT: $ 12,303. 2016 AMOUNT: $ 7,732. 2017 AMOUNT: $ 5,274. 2018 AMOUNT: $ 8,059. 2019 AMOUNT: $ 5,558.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt03065134
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03483915
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03523382
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03349767
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03444981
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt016867179
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0169
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0231
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0393
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0370
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0431
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01594
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt012089
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt013481
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt011383
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt010339
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt016062
IRS990ScheduleA/OtherIncome170Grp/TotalAmt063354
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99620
IRS990ScheduleA/PublicSupportPY170Pct00.99620
IRS990ScheduleA/PublicSupportTotal170Amt016867179
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt03065134
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03483915
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03523382
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03349767
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03444981
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt016867179
IRS990ScheduleA/TotalSupportAmt016932127
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03116161
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03077393
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SMART START ROWAN IS EXEMPT FROM PAYMENT OF INCOME TAXES UNER THE PROVISION OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT TO THE EXTENT OF TAXES ON ANY UNRELATED BUSINESS INCOME. FASB ASC 740 PROVIDES GUIDANCE FOR HOW UNCERTAIN TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, PRESENTED AND DISCLOSED IN THE FINANCIAL STATEMENTS. FASB ASC 740 REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING FINANCIAL STATEMENTS TO DETERMINE WHETHER THE TAX POSTIONS ARE "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED BY THE APPLICABLE TAX AUTHORITY. SMART START ROWAN DOES NOT BELIEVE THERE ARE ANY UNRECOGNIZED TAX BENEFITS OR COSTS AS OF JUNE 30, 2020. INCOME TAX RETURNS FROM 2017 THROUGH 2019 ARE OPEN FOR EXAMINATION BY THE TAX AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$283,209
Liabilities
$9,998
Net assets
$273,211
Revenue
$3,077,393
Expenses
$3,116,161
Net income
-$38,768
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.29$0.01$0.28$3.45$3.46$0.01
2024Detailed filing. Detailed filing data is available for this year.$0.31$0.02$0.29$3.62$3.54$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.22$0.01$0.21$3.35$3.45$0.10
2022Detailed filing. Detailed filing data is available for this year.$0.36$0.04$0.32$3.32$3.32$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.32$3.33$3.28$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.28$0.01$0.27$3.08$3.12$0.04
2019Summary only. Only limited summary data is available for this year.$0.31$0.00$0.31$3.50$3.47$0.03
2018Summary only. Only limited summary data is available for this year.$0.29$0.00$0.28$3.54$3.52$0.02
2017Summary only. Only limited summary data is available for this year.$0.27$0.00$0.27$3.36$3.33$0.03
2016Summary only. Only limited summary data is available for this year.$0.24$0.01$0.24$3.46$3.36$0.10
2015Summary only. Only limited summary data is available for this year.$0.23$0.00$0.23$3.44$3.45$0.00
2014Summary only. Only limited summary data is available for this year.$0.27$0.04$0.23$3.13$3.19$0.06
2013Summary only. Only limited summary data is available for this year.$0.30$0.00$0.29$3.37$3.39$0.02
2012Summary only. Only limited summary data is available for this year.$0.34$0.02$0.32$3.14$3.17$0.03
2011Summary only. Only limited summary data is available for this year.$0.34$0.00$0.34$3.88$3.83$0.05