Civic Intelligence

Smart Start Rowan Inc.

990 • Fiscal year 2022 • EIN 56-1890324

Jul 01, 2021 to Jun 30, 2022 • Filed on May 12, 2023

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

55th percentile

0.11x

Higher debt load relative to assets than 55% of similar nonprofits.

2022 filings • NTEE B • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

28th percentile

0.01x

Higher debt load relative to revenue than 28% of similar nonprofits.

2022 filings • NTEE B • $1M-$5M nonprofits • Source year 2022

Net Margin

32nd percentile

-0.2%

Higher net margin than 32% of similar nonprofits.

2022 filings • NTEE B • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

63rd percentile

$91,993

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2022 filings • NTEE B • $1M-$5M nonprofits • Source year 2022

Asset Growth

63rd percentile

8.9%

Faster asset growth than 63% of similar nonprofits.

2022 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

36th percentile

-0.4%

Faster revenue growth than 36% of similar nonprofits.

2022 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$356,761

Up $29,296 (+8.9%) from 2021

Net Assets

Down

$316,665

Down $5,804 (-1.8%) from 2021

Liabilities

Up

$40,096

Up $35,100 (+703%) from 2021

Revenue And Expenses
Liabilities / Revenue28th percentileNet Margin32nd percentile

Revenue

Down

$3,315,234

Down $13,391 (-0.4%) from 2021

Expenses

Up

$3,321,038

Up $41,671 (+1.3%) from 2021

Net Income

Down

-$5,804

Down $55,062 (-112%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth63rd 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

2022

Assets$356,761
Liabilities$40,096
Net Assets$316,665
Open 2022 Filing

Operations Trend

Revenue Growth36th 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

2022

Revenue$3,315,234
Expenses$3,321,038
Net Income-$5,804
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 12, 2023
Return Version
2021v4.2
Gross Receipts
$3,315,234
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$326,989$352,259▲ $25,270
Cap Stk Tr Prin Current Funds$322,469$316,665▼ $5,804
Accounts Receivable$476$4,502▲ $4,026
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$327,465$356,761▲ $29,296
Liabilities
Accounts Payable and Accrued Expenses$4,996$40,096▲ $35,100
Total Liabilities$4,996$40,096▲ $35,100
Net Assets / Fund Balance
Total Net Assets Fund Balance$322,469$316,665▼ $5,804
Total Liabilities and Net Assets / Fund Balance$327,465$356,761▲ $29,296
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amy BrownExecutive DirectorFT$83,718$8,275$91,993

Board Members and Trustees

NameTitle
Erik LipscombChair
Lorie AldrigeVice Chair
Barbara CorriherBoard Member
Barbara MeidlBoard Member
Judy KlusmanBoard Member
Mary PondsBoard Member
Melonie ThompsonBoard Member
Meredith LittellBoard Member
Susan HerringtonBoard Member
Tamara SheffieldBoard Member
Timika PetersonBoard Member
Melissa OleenSecretary
Henry KluttzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,305,011
Program Service Revenue
$4,865
Investment Income
$191
Other Revenue
$5,167
All Other Contributions
$31,047
Change in Net Assets
$-5,804

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,315,234
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,315,234
Total Revenue per Form 990
$3,315,234
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,346,054
Salaries, Compensation, and Employee Benefits$748,024
Other Expenses$226,960
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$2,294,489--$2,294,489
Other Salaries and Wages$329,194$147,162-$476,356
Other Employee Benefits$82,181$31,822-$114,003
Current Officers, Directors, Trustees, and Key Employees$42,696$41,022-$83,718
Occupancy$54,343$14,986-$69,329
Fees for Services Other$64,092$3,398-$67,490
Grants to Domestic Individuals$51,565--$51,565
Payroll Taxes$28,001$14,776-$42,777
Pension Plan Contributions$20,153$11,017-$31,170
All Other Expenses$16,046$4,309-$20,355
Office Expenses$13,497$3,672-$17,169
Conferences and Meetings$7,480$2,013-$9,493
Fees for Services Accounting$4,501$1,779-$6,280
Other Expenses$4,196$1,770-$5,966
Insurance$866$3,429-$4,295
Travel$2,394$112-$2,506
Advertising$865--$865
Total Functional Expenses$3,030,362$290,676$0$3,321,038

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,321,038
Total Expenses per Audited Statements$3,321,038
Total Expenses per Form 990$3,321,038
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$551,250
Partners in Learning Child Development CenterSalisbury, NC-Ncpk, Sle$387,137
Cornerstone Child Development CenterSalisbury, NCGovernmentNcpk, Sle$346,800
ST JOHN'S CHILD DEVELOPMENT CENTERSalisbury, NC-Ncpk, Sle$225,415
Kiddie Land KindergartenSalisbury, NC-Ncpk, Sle$196,695
Salisbury-rowan Community Action AgencySalisbury, NC-Ncpk, Sle$156,500
Rowan County Health DepartmentSalisbury, NC-Healthy Beginnings, Cchc$151,307
South Rowan AcademyChina Grove, NC-Ncpk, Sle$133,186
Kannapolis City SchoolsKannapolis, NC501(c)(3)Ncpk$62,500
Prevent Child AbuseSalisbury, NC-Triple P$42,009
NOAH'S PLAYLOFTSalisbury, NC-Sle$11,428
Happy DayLandis, NCGovernmentSle$9,944
ADVANTAGE CHILDREN'S CENTERCleveland, NCGovernmentNcpk, Sle$5,079
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.”

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
2023-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Brown
Formed
1998
Legal Domicile
Nc
Voting Board Members
13
Independent Board Members
13
Employees
15
Volunteers
28

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 6-30-2022.”

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, 2022. Income tax returns from 2019 through 2021 are open for examination by the tax authorities.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt013
IRS990/GovernmentGrantsAmt03273964
IRS990/GrantAmt01684712
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt051565
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt051565
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt02294489
IRS990/GrantsToDomesticOrgsGrp/TotalAmt02294489
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03315234
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt03429
IRS990/InsuranceGrp/ProgramServicesAmt0866
IRS990/InsuranceGrp/TotalAmt04295
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0191
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0191
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/NetAssetsOrFundBalancesBOYAmt0322469
IRS990/NetAssetsOrFundBalancesEOYAmt0316665
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt014986
IRS990/OccupancyGrp/ProgramServicesAmt054343
IRS990/OccupancyGrp/TotalAmt069329
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03672
IRS990/OfficeExpensesGrp/ProgramServicesAmt013497
IRS990/OfficeExpensesGrp/TotalAmt017169
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt031822
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt082181
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0114003
IRS990/OtherExpensesGrp/Desc0REPAIRS
IRS990/OtherExpensesGrp/Desc1DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2SALES TAX
IRS990/OtherExpensesGrp/Desc3EQUIPMENT RENTAL
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02495
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1659
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt26255
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt31770
IRS990/OtherExpensesGrp/ProgramServicesAmt07567
IRS990/OtherExpensesGrp/ProgramServicesAmt16236
IRS990/OtherExpensesGrp/ProgramServicesAmt24196
IRS990/OtherExpensesGrp/TotalAmt010062
IRS990/OtherExpensesGrp/TotalAmt16895
IRS990/OtherExpensesGrp/TotalAmt26255
IRS990/OtherExpensesGrp/TotalAmt35966
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0REIMBURSEMENT OF SALES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05167
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05167
IRS990/OtherRevenueTotalAmt05167
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0147162
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0329194
IRS990/OtherSalariesAndWagesGrp/TotalAmt0476356
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014776
IRS990/PayrollTaxesGrp/ProgramServicesAmt028001
IRS990/PayrollTaxesGrp/TotalAmt042777
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt011017
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt020153
IRS990/PensionPlanContributionsGrp/TotalAmt031170
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0AMY BROWN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04865
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04865
IRS990/ProgSrvcAccomActy2Grp/Desc0CHILD CARE EDUCATION AFFORDABILITY-ENHANCED SUBSIDY PAYMENTS WERE PROVIDED TO HIGH QUALITY CHILD CARE FACILITIES SERVING AN AVERAGE OF 160 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/ExpenseAmt0439743
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0420462
IRS990/ProgSrvcAccomActy3Grp/Desc0HEALTH & SAFETYGOAL : 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: NINETY PERCENT (90%) OF FAMILIES WILL INDICATE INCREASED CONFIDENCE IN MEETING THEIR CHILD'S HEALTH SERVICES NEEDS OR THAT PRENATAL HEALTH SERVICES BENEFITED THEIR FAMILY.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0222605
IRS990/ProgSrvcAccomActy3Grp/GrantAmt0151307
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 AND SKILLS GAINED 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 THE PROGRAM HAS HELPED THEM DEAL MORE EFFECTIVELY WITH THEIR CHILD'S BEHAVIOR.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/ExpenseAmt0512953
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt089572
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03319296
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt02392168
IRS990/PYInvestmentIncomeAmt0192
IRS990/PYOtherExpensesAmt0191278
IRS990/PYOtherRevenueAmt05992
IRS990/PYProgramServiceRevenueAmt03145
IRS990/PYRevenuesLessExpensesAmt049258
IRS990/PYSalariesCompEmpBnftPaidAmt0695921
IRS990/PYTotalExpensesAmt03279367
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03328625
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-5804
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 - 2017 AMOUNT: $ 4,989. 2018 AMOUNT: $ 4,982. 2019 AMOUNT: $ 5,457. 2020 AMOUNT: $ 5,992. 2021 AMOUNT: $ 5,167. OTHER - 2017 AMOUNT: $ 1,120. 2018 AMOUNT: $ 440. 2019 AMOUNT: $ 1,074. 2020 AMOUNT: $ 149. 2021 AMOUNT: $ 717. PROGRAM FEES - 2017 AMOUNT: $ 5,274. 2018 AMOUNT: $ 8,059. 2019 AMOUNT: $ 5,558. 2020 AMOUNT: $ 2,996. 2021 AMOUNT: $ 4,148.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt03305011
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03319296
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03065134
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03483915
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03523382
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt016696738
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0191
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0192
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0169
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0231
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0393
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01176
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt010032
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt09137
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt012089
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt013481
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt011383
IRS990ScheduleA/OtherIncome170Grp/TotalAmt056122
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99660
IRS990ScheduleA/PublicSupportPY170Pct00.99660
IRS990ScheduleA/PublicSupportTotal170Amt016696738
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt03305011
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03319296
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03065134
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03483915
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03523382
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt016696738
IRS990ScheduleA/TotalSupportAmt016754036
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/ExpensesSubtotalAmt03321038
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03315234
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, 2022. INCOME TAX RETURNS FROM 2019 THROUGH 2021 ARE OPEN FOR EXAMINATION BY THE TAX AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt03321038
IRS990ScheduleD/TotalRevenuePerForm990Amt03315234
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03315234
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03321038
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FAMILY SUPPORT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1EARLY CARE AND EDUCATION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2KINDERGARTEN READINESS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3OUTREACH
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt4REACH OUT AND READ
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt03368
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt130913
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt28927
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt3737
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt47602
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0CHRISTMAS PRESENTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc1EDUCATIONAL MATERIALS, TRAINING, MEALS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc2KINDERGARTEN KITS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc3CHRISTMAS PRESENTS, CAR SEATS, BOOKS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc4BOOKS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt059

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$356,761
Liabilities
$40,096
Net assets
$316,665
Revenue
$3,315,234
Expenses
$3,321,038
Net income
-$5,804
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