Civic Intelligence

Smart Start Rowan Inc.

990 • Fiscal year 2021 • EIN 56-1890324

Jul 01, 2020 to Jun 30, 2021 • Filed on May 10, 2022

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

32nd percentile

0.02x

Higher debt load relative to assets than 32% of similar nonprofits.

2021 filings • NTEE B • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

21st percentile

0.00x

Higher debt load relative to revenue than 21% of similar nonprofits.

2021 filings • NTEE B • $1M-$5M nonprofits • Source year 2021

Net Margin

28th percentile

1.5%

Higher net margin than 28% of similar nonprofits.

2021 filings • NTEE B • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

61st percentile

$87,048

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2021 filings • NTEE B • $1M-$5M nonprofits • Source year 2021

Asset Growth

56th percentile

16%

Faster asset growth than 56% of similar nonprofits.

2021 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

45th percentile

8.2%

Faster revenue growth than 45% of similar nonprofits.

2021 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Up

$327,465

Up $44,256 (+16%) from 2020

Net Assets

Up

$322,469

Up $49,258 (+18%) from 2020

Liabilities

Down

$4,996

Down $5,002 (-50%) from 2020

Revenue And Expenses
Liabilities / Revenue21st percentileNet Margin28th percentile

Revenue

Up

$3,328,625

Up $251,232 (+8.2%) from 2020

Expenses

Up

$3,279,367

Up $163,206 (+5.2%) from 2020

Net Income

Up

$49,258

Up $88,026 (+227%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth56th 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

2021

Assets$327,465
Liabilities$4,996
Net Assets$322,469
Open 2021 Filing

Operations Trend

Revenue Growth45th 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

2021

Revenue$3,328,625
Expenses$3,279,367
Net Income$49,258
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 10, 2022
Return Version
2020v4.2
Gross Receipts
$3,328,625
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$283,209$326,989▲ $43,780
Cap Stk Tr Prin Current Funds$273,211$322,469▲ $49,258
Accounts Receivable-$476-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$283,209$327,465▲ $44,256
Liabilities
Accounts Payable and Accrued Expenses$9,998$4,996▼ $5,002
Total Liabilities$9,998$4,996▼ $5,002
Net Assets / Fund Balance
Total Net Assets Fund Balance$273,211$322,469▲ $49,258
Total Liabilities and Net Assets / Fund Balance$283,209$327,465▲ $44,256
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amy BrownExecutive DirectorFT$74,168$12,880$87,048

Board Members and Trustees

NameTitle
Erik LipscombChair
Lorie AldrigeVice Chair
Barbara CorriherBoard Member
Billie CulpBoard Member
Flora Calderon - SteckBoard Member
Henry KluttzBoard Member
Jeanne LemasterBoard Member
Judy KlusmanBoard Member
Mary PondsBoard Member
Melonie ThompsonBoard Member
Tamara SheffieldBoard Member
Timika PetersonBoard Member
Toi DegreeSecretary
Melissa OleenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,319,296
Program Service Revenue
$3,145
Investment Income
$192
Other Revenue
$5,992
All Other Contributions
$24,224
Change in Net Assets
$49,258

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,328,625
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,328,625
Total Revenue per Form 990
$3,328,625
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,392,168
Salaries, Compensation, and Employee Benefits$695,921
Other Expenses$191,278
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$2,364,895--$2,364,895
Other Salaries and Wages$279,378$167,843-$447,221
Other Employee Benefits$68,332$36,469-$104,801
Current Officers, Directors, Trustees, and Key Employees$37,544$36,624-$74,168
Occupancy$47,852$13,737-$61,589
Fees for Services Other$46,696$2,920-$49,616
Payroll Taxes$24,054$15,617-$39,671
Pension Plan Contributions$18,785$11,275-$30,060
Grants to Domestic Individuals$27,273--$27,273
Office Expenses$15,370$4,728-$20,098
All Other Expenses$3,152$4,762-$7,914
Other Expenses$4,398$2,108-$6,506
Fees for Services Accounting$3,004$1,619-$4,623
Insurance$755$3,558-$4,313
Conferences and Meetings$2,232$513-$2,745
Advertising-$1,150-$1,150
Travel$283$23-$306
Total Functional Expenses$2,970,276$309,091$0$3,279,367

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,279,367
Total Expenses per Audited Statements$3,279,367
Total Expenses per Form 990$3,279,367
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-Ncpk$664,520
Partners in Learning Child Development CenterSalisbury, NC-Ncpk, Behavior Support, Sle$334,632
Cornerstone Child Development CenterSalisbury, NCGovernmentNcpk, Sle$314,564
Salisbury-rowan Community Action AgencySalisbury, NC-Ncpk, Sle$201,075
ST JOHN'S CHILD DEVELOPMENT CENTERSalisbury, NC-Ncpk, Sle$194,497
Rowan County Health DepartmentSalisbury, NC-Healthy Beginnings, Napsacc$136,802
Kiddie Land KindergartenSalisbury, NC-Ncpk, Sle$132,515
ADVANTAGE CHILDREN'S CENTERCleveland, NCGovernmentNcpk, Sle$131,832
Kannapolis City SchoolsKannapolis, NC501(c)(3)Ncpk$108,527
South Rowan AcademyChina Grove, NC-Ncpk, Sle$73,005
Prevent Child AbuseSalisbury, NC-Triple P$43,528
NOAH'S PLAYLOFTSalisbury, NC-Sle$14,056
Happy DayLandis, NCGovernmentSle$6,539
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
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 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
2022-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Brown
Formed
1998
Legal Domicile
Nc
Voting Board Members
14
Independent Board Members
14
Employees
15
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.”

FORM 990, PART XII, LINE 3B:

“The organization was required and did have an omb-133 audit for the year ended 6-30-2021.”

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, 2021. Income tax returns from 2018 through 2020 are open for examination by the tax authorities.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GovernmentGrantsAmt03295072
IRS990/GrantAmt01723130
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt027273
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt027273
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt02364895
IRS990/GrantsToDomesticOrgsGrp/TotalAmt02364895
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03328625
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt03558
IRS990/InsuranceGrp/ProgramServicesAmt0755
IRS990/InsuranceGrp/TotalAmt04313
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0192
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0192
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt024
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/NetAssetsOrFundBalancesBOYAmt0273211
IRS990/NetAssetsOrFundBalancesEOYAmt0322469
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt013737
IRS990/OccupancyGrp/ProgramServicesAmt047852
IRS990/OccupancyGrp/TotalAmt061589
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04728
IRS990/OfficeExpensesGrp/ProgramServicesAmt015370
IRS990/OfficeExpensesGrp/TotalAmt020098
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt036469
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt068332
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0104801
IRS990/OtherExpensesGrp/Desc0REPAIRS
IRS990/OtherExpensesGrp/Desc1DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2REFUND OF PRIOR YEAR GR
IRS990/OtherExpensesGrp/Desc3EQUIPMENT RENTAL
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04466
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11679
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22108
IRS990/OtherExpensesGrp/ProgramServicesAmt07862
IRS990/OtherExpensesGrp/ProgramServicesAmt19084
IRS990/OtherExpensesGrp/ProgramServicesAmt29327
IRS990/OtherExpensesGrp/ProgramServicesAmt34398
IRS990/OtherExpensesGrp/TotalAmt012328
IRS990/OtherExpensesGrp/TotalAmt110763
IRS990/OtherExpensesGrp/TotalAmt29327
IRS990/OtherExpensesGrp/TotalAmt36506
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0REIMBURSEMENT OF SALES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05992
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05992
IRS990/OtherRevenueTotalAmt05992
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0167843
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0279378
IRS990/OtherSalariesAndWagesGrp/TotalAmt0447221
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015617
IRS990/PayrollTaxesGrp/ProgramServicesAmt024054
IRS990/PayrollTaxesGrp/TotalAmt039671
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt011275
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt018785
IRS990/PensionPlanContributionsGrp/TotalAmt030060
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0AMY BROWN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03145
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03145
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.WE WANT TO INCREASE THE AVERAGE STAR RATINGS OF SUBSIDIZED CHILD PLACEMENTS IN REGULATED CHILD CARE PROGRAMS AND INCREASE THE PERCENTAGE OF LOW-INCOME CHILDREN RECEIVING SUBSIDY IN REGULATED CHILD CARE PROGRAMS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0421361
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0402406
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: EIGHTY PERCENT (80%) 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/ExpenseAmt0232459
IRS990/ProgSrvcAccomActy3Grp/GrantAmt0200225
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 1: 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 2: OF THE CHILD CARE FACILITIES THAT RECEIVE ON-SITE TECHNICAL ASSISTANCE TO INCREASE STAR RATINGS, 50% WILL HAVE APPLIED TO DCDEE FOR AT LEAST A 4-STAR LICENSE OR TO INCREASE THEIR STAR RATING BY AT LEAST ONE STAR BY THE END OF THE FISCAL YEAR. OF THE CHILD CARE FACILITIES WITH CURRENT 4 OR 5-STAR RATINGS THAT RECEIVE ON-SITE TECHNICAL ASSISTANCE TO MAINTAIN THEIR CURRENT STAR RATING, 80% WILL AT A MINIMUM MAINTAIN THEIR STAR RATING BASED ON A DCDEE ASSESSMENT CONDUCTED DURING THE CURRENT FISCAL YEAR.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 1: EXPAND THE FAMILY SUPPORT OPTIONS AVAILABLE TO PARENTS IN ROWAN COUNTY.OBJECTIVE 1: EIGHTY PERCENT (80%) 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: SEVENTY-FIVE PERCENT (75%) OF CAREGIVERS WHO VOLUNTARILY PARTICIPATE IN A PARENT/CHILD PLAY AND LEARN PROGRAM SPONSORED BY SMART START ROWAN WILL INDICATE IMPROVEMENT IN THE FOLLOWING PARENTING AREAS: 1) I UNDERSTAND WHAT TO EXPECT FROM CHILDREN AT DIFFERENT AGES. 2) I GIVE THE CHILD IN MY CARE OPPORTUNITIES TO LEARN AND TRY NEW THINGS. 3) I TALK OR SHARE IDEAS ABOUT CARING FOR CHILDREN WITH ANOTHER ADULT.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0424420
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt066407
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03064104
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt02286212
IRS990/PYInvestmentIncomeAmt0169
IRS990/PYOtherExpensesAmt0221319
IRS990/PYOtherRevenueAmt06487
IRS990/PYProgramServiceRevenueAmt06633
IRS990/PYRevenuesLessExpensesAmt0-38768
IRS990/PYSalariesCompEmpBnftPaidAmt0608630
IRS990/PYTotalExpensesAmt03116161
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03077393
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt049258
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 - 2016 AMOUNT: $ 2,607. 2017 AMOUNT: $ 4,989. 2018 AMOUNT: $ 4,982. 2019 AMOUNT: $ 5,457. 2020 AMOUNT: $ 5,992. OTHER - 2017 AMOUNT: $ 1,120. 2018 AMOUNT: $ 440. 2019 AMOUNT: $ 1,074. 2020 AMOUNT: $ 149. PROGRAM FEES - 2016 AMOUNT: $ 7,732. 2017 AMOUNT: $ 5,274. 2018 AMOUNT: $ 8,059. 2019 AMOUNT: $ 5,558. 2020 AMOUNT: $ 2,996.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt03319296
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03065134
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03483915
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03523382
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03349767
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt016741494
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0192
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0169
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0231
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0393
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0370
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01355
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt09137
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt012089
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt013481
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt011383
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt010339
IRS990ScheduleA/OtherIncome170Grp/TotalAmt056429
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99660
IRS990ScheduleA/PublicSupportPY170Pct00.99620
IRS990ScheduleA/PublicSupportTotal170Amt016741494
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt03319296
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03065134
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03483915
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03523382
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03349767
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt016741494
IRS990ScheduleA/TotalSupportAmt016799278
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/ExpensesSubtotalAmt03279367
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03328625
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, 2021. INCOME TAX RETURNS FROM 2018 THROUGH 2020 ARE OPEN FOR EXAMINATION BY THE TAX AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt03279367
IRS990ScheduleD/TotalRevenuePerForm990Amt03328625
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03328625
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03279367
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0ANGEL TREE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1CCR & R
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2KINDERGARTEN READINESS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3LITERACY INITIATIVE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt4REACH OUT AND READ
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt5DOLLY PARTON IMAGINATION LIBRARY
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt03791
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt18732

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$327,465
Liabilities
$4,996
Net assets
$322,469
Revenue
$3,328,625
Expenses
$3,279,367
Net income
$49,258
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