Civic Intelligence

Smart Start Rowan Inc.

990 • Fiscal year 2024 • EIN 56-1890324

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 20, 2024

Organization ProfileN/A

View Organization Page

1329 S Jake Alexander BlvdSalisbury, NC 28146

(704) 630-9085

Siviq Scores

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Balance Sheet

Assets

Up

$308,324

Up $89,358 (+41%) from 2023

Net Assets

Up

$286,063

Up $73,818 (+35%) from 2023

Liabilities

Up

$22,261

Up $15,540 (+231%) from 2023

Revenue And Expenses

Revenue

Up

$3,615,994

Up $268,140 (+8.0%) from 2023

Expenses

Up

$3,542,176

Up $89,902 (+2.6%) from 2023

Net Income

Up

$73,818

Up $178,238 (+171%) from 2023

Historical Trend

Balance Sheet Trend

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

2024

Assets$308,324
Liabilities$22,261
Net Assets$286,063
Open 2024 Filing

Operations Trend

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

2024

Revenue$3,615,994
Expenses$3,542,176
Net Income$73,818
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 20, 2024
Return Version
2023v5.1
Gross Receipts
$3,615,994
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$218,956$307,089▲ $88,133
Accounts Receivable$10$1,235▲ $1,225
Total Assets$218,966$308,324▲ $89,358
Liabilities
Accounts Payable and Accrued Expenses$6,721$22,261▲ $15,540
Total Liabilities$6,721$22,261▲ $15,540
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$130,375$220,767▲ $90,392
Net Assets With Donor Restrictions$81,870$65,296▼ $16,574
Total Net Assets Fund Balance$212,245$286,063▲ $73,818
Total Liabilities and Net Assets / Fund Balance$218,966$308,324▲ $89,358
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amy BrownExecutive DirectorFT$93,925$15,318$109,243

Board Members and Trustees

NameTitle
Lorie AldrigeChair
Jeanne LemasterVice Chair
Barbara CorriherBoard Member
Barbara MeidlBoard Member
Billie CulpBoard Member
Jerry MillerBoard Member
Judy KlusmanBoard Member
Marisol MarreroBoard Member
Melonie ThompsonBoard Member
Meredith LittellBoard Member
Sheila IgoBoard Member
Susan HerringtonBoard Member
Tamara SheffieldBoard Member
Henry KluttzSecretary
Toi DegreeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,602,573
Program Service Revenue
$5,794
Investment Income
$221
Other Revenue
$7,406
All Other Contributions
$54,117
Change in Net Assets
$73,818

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,615,994
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,615,994
Total Revenue per Form 990
$3,615,994
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,459,841
Salaries, Compensation, and Employee Benefits$842,516
Other Expenses$239,819
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$2,446,512--$2,446,512
Other Salaries and Wages$375,754$157,358-$533,112
Other Employee Benefits$101,404$35,563-$136,967
Current Officers, Directors, Trustees, and Key Employees$42,357$45,927-$88,284
Occupancy$58,324$16,508-$74,832
Fees for Services Other$47,377$8,828-$56,205
Payroll Taxes$32,139$15,606-$47,745
Pension Plan Contributions$24,386$12,022-$36,408
Conferences and Meetings$12,428$7,231-$19,659
Office Expenses$15,234$4,158-$19,392
Grants to Domestic Individuals$13,329--$13,329
Information Technology$8,780$4,313-$13,093
All Other Expenses$4,472$4,848-$9,320
Insurance$2,386$5,026-$7,412
Travel$5,888$1,059-$6,947
Fees for Services Accounting$4,018$2,882-$6,900
Other Expenses$3,626$394-$4,020
Advertising$462$244-$706
Total Functional Expenses$3,210,801$331,375$0$3,542,176

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,542,176
Total Expenses per Audited Statements$3,542,176
Total Expenses per Form 990$3,542,176
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$577,390
Partners in Learning Child Development CenterSalisbury, NC-Ncpk, Sle$336,380
ST JOHN'S CHILD DEVELOPMENT CENTERSalisbury, NC-Ncpk, Sle$257,295
Kiddie Land KindergartenSalisbury, NC-Ncpk, Sle$208,263
Cornerstone Child Development CenterSalisbury, NCGovernmentNcpk, Sle$177,621
Kannapolis City SchoolsKannapolis, NC501(c)(3)Ncpk$171,835
Rowan County Health DepartmentSalisbury, NC-Healthy Beginnings, Cchc$157,224
Salisbury-rowan Community Action AgencySalisbury, NC-Ncpk$152,272
South Rowan AcademyChina Grove, NC-Ncpk, Sle$137,630
ADVANTAGE CHILDREN'S CENTERCleveland, NCGovernmentNcpk, Sle$118,336
First United Methodist Church CdcSalisbury, NC-Ncpk, Sle$65,849
Terrie Hess Child Advocacy CenterSalisbury, NC-Triple P$43,376
KID'S 1ST CHILDCARE ACADEMYSalisbury, NC-Sle$9,238
Amazing Grace Advocacy Family Support NetworkConcord, NCGovernmentProject Baby Reach$5,200
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Meredith LittellKey Employee of Rowan County Health DepartmentRowan County Health Department Is a Direct Service Provider of Rowan Partnership.No$157,224
Jerry MillerKEY EMPLOYEE / OWNER OF JOY'S TENDERLOVING HCJOY'S TENDERLOVING HC RECEIVES FUNDING FROM THE ORGANIZATION.No$3,271
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
Yes
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
2024-11-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Brown
Formed
1998
Legal Domicile
Nc
Voting Board Members
15
Independent Board Members
15
Employees
13
Volunteers
32

Preparer

Firm
Mast Evans & Isenhour Llp
Address
P O BOX 1029, CONOVER, NC 28613-1029
Preparer
Donald D Isenhour
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 6-30-2024.”

Financial Statement Notes

PART X, LINE 2:

“Rowan partnership is exempt from payment of income taxes under 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 reconized, 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 positions are "more-likely-than-not" to be sustained by the applicable tax authority. Management has analyzed the tax positions taken by the rowan partnership and has concluded that, as of june 30, 2024, there are no uncertain tax positions taken or expected to be taken that would require recognition or disclosure in the financial statements.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt15VICE CHAIR
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IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd00
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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GovernmentGrantsAmt03548456
IRS990/GrantAmt01832772
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt013329
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt013329
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt02446512
IRS990/GrantsToDomesticOrgsGrp/TotalAmt02446512
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03615994
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
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IRS990/IndependentVotingMemberCnt015
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
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IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt04313
IRS990/InformationTechnologyGrp/ProgramServicesAmt08780
IRS990/InformationTechnologyGrp/TotalAmt013093
IRS990/InsuranceGrp/ManagementAndGeneralAmt05026
IRS990/InsuranceGrp/ProgramServicesAmt02386
IRS990/InsuranceGrp/TotalAmt07412
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0221
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0221
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt020
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0NC
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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/NetAssetsOrFundBalancesBOYAmt0212245
IRS990/NetAssetsOrFundBalancesEOYAmt0286063
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0130375
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0220767
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt016508
IRS990/OccupancyGrp/ProgramServicesAmt058324
IRS990/OccupancyGrp/TotalAmt074832
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04158
IRS990/OfficeExpensesGrp/ProgramServicesAmt015234
IRS990/OfficeExpensesGrp/TotalAmt019392
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt035563
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0101404
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0136967
IRS990/OtherExpensesGrp/Desc0REPAIRS
IRS990/OtherExpensesGrp/Desc1TRAINING
IRS990/OtherExpensesGrp/Desc2SALES TAX
IRS990/OtherExpensesGrp/Desc3DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02960
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11951
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24497
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3394
IRS990/OtherExpensesGrp/ProgramServicesAmt08569
IRS990/OtherExpensesGrp/ProgramServicesAmt13356
IRS990/OtherExpensesGrp/ProgramServicesAmt23626
IRS990/OtherExpensesGrp/TotalAmt011529
IRS990/OtherExpensesGrp/TotalAmt15307
IRS990/OtherExpensesGrp/TotalAmt24497
IRS990/OtherExpensesGrp/TotalAmt34020
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0REIMBURSEMENT OF SALES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt07406
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt07406
IRS990/OtherRevenueTotalAmt07406
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0157358
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0375754
IRS990/OtherSalariesAndWagesGrp/TotalAmt0533112
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015606
IRS990/PayrollTaxesGrp/ProgramServicesAmt032139
IRS990/PayrollTaxesGrp/TotalAmt047745
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt012022
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt024386
IRS990/PensionPlanContributionsGrp/TotalAmt036408
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0AMY BROWN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05794
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05794
IRS990/ProgSrvcAccomActy2Grp/Desc0CHILD CARE & EDUCATION AFFORDABILITYGOAL 1: TO CONTINUE TO PARTNER WITH ROWAN COUNTY DEPARTMENT OF SOCIAL SERVICES TO ASSIST WITH CHILD CARE SUBSIDY FUNDING AND IMPLEMENTATION.OBJECTIVE 1: INCREASE IN AVERAGE STAR RATINGS OF SUBSIDIZED CHILD PLACEMENTS IN REGULATED CHILD CARE PROGRAMS.OBJECTIVE 2: INCREASE IN THE PERCENTAGE OF LOW-INCOME CHILDREN RECEIVING SUBSIDY IN REGULATED CHILD CARE PROGRAMS.STATS: - FROM 2002 - PRESENT, THE PERCENT OF CHILDREN ENROLLED IN 4-OR-5-STAR CHILD CARE FACILITIES HAS INCREASED FROM 34% TO 84%- FROM 2022 - PRESENT, THE AVERAGE STAR RATING FOR CHILDREN ENROLLED IN 1-5-STAR LICENSED CHILD CARE HAS INCREASE FROM 2.98 TO 4.63.- 249 CHILDREN RECEIVED SMART START CHILD CARE SUBSIDY ASSISTANCE THROUGH ROWAN COUNTY DEPARTMENT OF SOCIAL SERVICES.- 19 LICENSED FACILITIES/FAMILY CHILD CARE HOMES, ALL 4 OR 5 STARS, RECEIVED MONETARY ENHANCEMENTS FOR PARTICIPATION IN OUR STAR LICENSE ENHANCEMENT (CHILD CARE QUALITY ENHANCEMENT) ACTIVITY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0427247
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0398619
IRS990/ProgSrvcAccomActy3Grp/Desc0FAMILY SUPPORTGOAL 3: EXPAND THE FAMILY SUPPORT OPTIONS AVAILABLE TO PARENTS IN ROWAN COUNTY.OBJECTIVE 1: THE MAJORITY OF PARENTS/CAREGIVERS OF CHILDREN AGES 0-5 IN ROWAN COUNTY WHO CHOOSE TO PARTICIPATE IN A PARENTING SEMINAR/CLASS/SESSION SPONSORED BY SMART START ROWAN WILL FEEL THAT THE PROGRAM HELPED THEM DEAL MORE EFFECTIVELY WITH THEIR CHILD'S BEHAVIOR.OBJECTIVE 2: THE MAJORITY OF PARENTS WHO VOLUNTARILY PARTICIPATE IN A PARENT/CHILD PLAYGROUP ACTIVITY 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; AND 3) "I TALK OR SHARE IDEAS ABOUT CARING FOR CHILDREN WITH ANOTHER ADULT."STATS:- 186 PARENT/CAREGIVERS PARTICIPATED IN FAMILY SUPPORT PROGRAMS, INCLUDING ONE-ON-ONE AND GROUP PARENTING SUPPORT, AS WELL AS PARENT/CHILD PLAYGROUPS- 7,830 CHILDREN RECEIVED BOOKS THROUGH OUR DOLLY PARTON'S IMAGINATION LIBRARY PROGRAM- 400 PARTICIPANTS ATTENDED 4 LARGE PARENT-CHILD INTERACTIVE COMMUNITY EVENTS HOSTED BY SMART START ROWAN
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0351591
IRS990/ProgSrvcAccomActy3Grp/GrantAmt061904
IRS990/ProgSrvcAccomActyOtherGrp/Desc0CHILD CARE & EDUCATION QUALITY GOAL 2: 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, THE AVERAGE STAR RATING AFTER TECHNICAL ASSISTANCE BEGAN VERSUS BEFORE IT BEGAN WILL EITHER BE MAINTAINED OR IMPROVES, BASED ON A DCDEE ASSESSMENT CONDUCTED DURING THE FISCAL YEAR.OBJECTIVE 3: OF CHILD CARE PROVIDERS SURVEYED MAKING USE OF THE EARLY LEARNING RESOURCE CENTER, MOST WILL INDICATE THAT THE CENTER HAS PROVIDED RESOURCES THAT ENHANCE THE QUALITY OF CARE IN THEIR CLASSROOM, AS WELL AS KNOWLEDGE ABOUT SMART START FUNDED PROGRAMS. OF FAMILIES SURVEYED MAKING USE OF THE EARLY LEARNING RESOURCE CENTER, MOST WILL REPORT AN INCREASE IN KNOWLEDGE OF DEVELOPMENTALLY APPROPRIATE ACTIVITIES TO DO WITH THEIR CHILD, AS WELL AS KNOWLEDGE ABOUT SMART START FUNDED PROGRAMS.STATS:- 58 CHILD CARE FACILITIES/FAMILY CHILD CARE HOMES RECEIVED TECHNICAL ASSISTANCE- 152 TECHNICAL ASSISTANCE OPPORTUNITIES WERE PROVIDED TO EARLY CHILDHOOD PROFESSIONALS- 49 TRAINING/WORKSHOPS WERE OFFERED TO EARLY CHILDHOOD PROFESSIONALS- 8 EARLY CHILDHOOD PROFESSIONALS FROM 5 FACILITIES RECEIVED HIGHER EDUCATION ADVISING- 41 CHILD CARE STAFF FROM 30 FACILITIES/FAMILY CHILD CARE HOMES UTILIZED OUR IN-HOUSE EARLY LEARNING RESOURCE CENTER
IRS990/ProgSrvcAccomActyOtherGrp/Desc1HEALTH & SAFETYGOAL 4: 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.OBJECTIVE 2: 90% OF FAMILIES WILL INDICATE INCREASED CONFIDENCE IN MEETING THEIR CHILD'S HEALTH SERVICES NEEDS OR THAT PRENATAL HEALTH SERVICES BENEFITTED THEIR FAMILY.STATS:- 6 MEDICAL PRACTICES, INCLUDING THE ROWAN COUNTY HEALTH DEPARTMENT, PARTICIPATED IN CHILD HEALTH AND WELLNESS PROGRAMS THAT SERVED OVER 8,400 CHILDREN- 27 MEDICAL PRACTITIONERS, TRAINED IN THE REACH OUT & READ PROGRAM, PRESCRIBED BOOKS TO CHILDREN FOR PARENTS TO READ AT HOME- 139 UNINSURED/UNDERINSURED PREGNANT WOMEN WERE SEEN DURING 485 PRENATAL VISITS AT THE ROWAN COUNTY HEALTH DEPARTMENT- 44 CHILDREN RECEIVED A DEVELOPMENT SCREENING AS PART OF THEIR WELL CHILD CHECK UP AT THE ROWAN COUNTY HEALTH DEPARTMENT- 57/59 CHILDREN THAT RECEIVED DEVELOPMENT SCREENINGS THROUGH OUR ASSURING BETTER CHILD HEALTH AND DEVELOPMENT PROGRAM RECEIVED AN APPROPRIATE REFERRAL
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0179953
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt1321122
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt0100
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt1166446
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03335823
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt02387188
IRS990/PYInvestmentIncomeAmt0196
IRS990/PYOtherExpensesAmt0236642
IRS990/PYOtherRevenueAmt06245
IRS990/PYProgramServiceRevenueAmt05590
IRS990/PYRevenuesLessExpensesAmt0-104420
IRS990/PYSalariesCompEmpBnftPaidAmt0828444
IRS990/PYTotalExpensesAmt03452274
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03347854
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt073818
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SALES TAX REFUND - 2019 AMOUNT: $ 5,457. 2020 AMOUNT: $ 5,992. 2021 AMOUNT: $ 5,167. 2022 AMOUNT: $ 6,245. 2023 AMOUNT: $ 7,406. OTHER - 2019 AMOUNT: $ 1,074. 2020 AMOUNT: $ 149. 2021 AMOUNT: $ 717. PROGRAM FEES - 2019 AMOUNT: $ 5,558. 2020 AMOUNT: $ 2,996. 2021 AMOUNT: $ 4,148. 2022 AMOUNT: $ 5,590. 2023 AMOUNT: $ 5,794.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt03602573
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03335823
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03305011
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03319296
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03065134
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt016627837
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0221
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0196
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0191
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0192
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0169
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0969
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt013200
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt011835
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt010032
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt09137
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt012089
IRS990ScheduleA/OtherIncome170Grp/TotalAmt056293
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99660
IRS990ScheduleA/PublicSupportPY170Pct00.99650
IRS990ScheduleA/PublicSupportTotal170Amt016627837
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt03602573
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03335823
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03305011
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03319296
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03065134
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt016627837
IRS990ScheduleA/TotalSupportAmt016685099
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/ExpensesSubtotalAmt03542176
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03615994
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ROWAN PARTNERSHIP IS EXEMPT FROM PAYMENT OF INCOME TAXES UNDER 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 RECONIZED, 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 POSITIONS ARE "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED BY THE APPLICABLE TAX AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ROWAN PARTNERSHIP AND HAS CONCLUDED THAT, AS OF JUNE 30, 2024, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt03542176
IRS990ScheduleD/TotalRevenuePerForm990Amt03615994

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$308,324
Liabilities
$22,261
Net assets
$286,063
Revenue
$3,615,994
Expenses
$3,542,176
Net income
$73,818
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