SMART START ROWAN INC

EIN: 561890324 501(c)(3) Education

SALISBURY, NC

Total Revenue
$3,449,756
Total Expenses
$3,456,621
Total Assets
$286,815
Net Assets
$279,198
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1998
Legal Domicile
NC
Principal Officer
AMY BROWN
Phone
7046309085
Tax Period
2024-07-01 to 2025-06-30

SMART START ROWAN INC, founded in 1998, is a community nonprofit in the Education sector that reported $3.4M in total revenue in fiscal year 2024.

Mission

IN COLLABORATION WITH OUR COMMUNITY PARTNERS, WE PLAN, FUND AND IMPLEMENT QUALITY EARLY CHILDHOOD DEUCATION, HEALTH, AND FAMILY SUPPORT INITIATIVES.

Program Service Accomplishments

Program 1
Expenses: $1,855,696

NORTH CAROLINA PRE-KINDERGARTENGOAL 5: TO SUCCESSFULLY ADMINISTER THE NORTH CAROLINA PRE-KINDERGARDEN PROGRAM, WHICH IS A STATE FUNDED, HIGH QUALITY PRE-KINDERGARTEN EDUCATIONAL PROGRAM DESIGNED TO...

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NORTH CAROLINA PRE-KINDERGARTENGOAL 5: TO SUCCESSFULLY ADMINISTER THE NORTH CAROLINA PRE-KINDERGARDEN PROGRAM, WHICH IS A STATE FUNDED, HIGH QUALITY PRE-KINDERGARTEN EDUCATIONAL PROGRAM DESIGNED TO ENHANCE SCHOOL READINESS AND PREPARE FOUR-YEAR-OLDS FOR KINDERGARTEN.OBJECTIVE 1: 95% OF FAMILIES RECEIVING NCPK SERVICES AND RESPONDING TO A SURVEY WILL REPORT THAT THEY STRONGLY AGREE OR AGREE THAT THEY FEEL THEIR CHILD IS BETTER PREPARED FOR KINDERGARTEN AFTER PARTICIPATING IN THE NC PRE-K PROGRAM.STATS: 377 CHILDREN WERE SERVED THROUGH THE NC PRE-K PROGRAM ACROSS 17 SITES AND 28 CLASSROOMS.

Program 2
Expenses: $440,439

CHILD 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...

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CHILD 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 82%- FROM 2022 - PRESENT, THE AVERAGE STAR RATING FOR CHILDREN ENROLLED IN 1-5-STAR LICENSED CHILD CARE HAS INCREASE FROM 2.98 TO 4.67.- 179 CHILDREN RECEIVED SMART START CHILD CARE SUBSIDY ASSISTANCE THROUGH ROWAN COUNTY DEPARTMENT OF SOCIAL SERVICES.- 20 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.

Program 3
Expenses: $377,689

FAMILY 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...

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FAMILY 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:- 340 PARENT/CAREGIVERS PARTICIPATED IN FAMILY SUPPORT PROGRAMS, INCLUDING ONE-ON-ONE AND GROUP PARENTING SUPPORT, AS WELL AS PARENT/CHILD PLAYGROUPS- 9,498 CHILDREN RECEIVED BOOKS THROUGH OUR DOLLY PARTON'S IMAGINATION LIBRARY PROGRAM- 440 PARTICIPANTS ATTENDED 4 LARGE PARENT-CHILD INTERACTIVE COMMUNITY EVENTS HOSTED BY SMART START ROWAN

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $3,441,757
Program Service Revenue $4,771
Investment Income $168
Other Revenue $3,060
TOTAL REVENUE $3,449,756

Expense Breakdown

Grants Paid $2,362,961
Salaries & Benefits $884,447
Fundraising Expenses $0
Program Expenses $3,072,050
Other Expenses $209,213
TOTAL EXPENSES $3,456,621

Year-over-Year Comparison

2024 2023 Change
Revenue $3,449,756 $3,615,994 0.0%
Expenses $3,456,621 $3,542,176 0.0%
Net Income $-6,865 $73,818 -1.1%
Key Indicators
✓ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required
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Governance

Voting Members
16
Independent Members
16
Employees
12
Volunteers
36

Governance Policies

✓ Conflict of Interest Policy
✓ Whistleblower Policy
✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School
✗ Operated a Hospital
✗ Provided First Class Travel
✗ Reported Conflict of Interest
✗ Reported Asset Diversion
✗ Excess Benefit Transaction
✗ Made Political Expenditures
✗ Engaged in Lobbying
✗ Operated Donor Advised Fund
✗ Maintained Art Collections
✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
5
$105,823
Total Directors
17
$105,823
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
BILLIE BURRIS BOARD MEMBER 0.50
Director
$0 $0 $0
SUSAN HERRINGTON BOARD MEMBER 0.50
Director
$0 $0 $0
MEREDITH LITTELL BOARD MEMBER 0.50
Director
$0 $0 $0
JUDY KLUSMAN BOARD MEMBER 0.50
Director
$0 $0 $0
HENRY KLUTTZ SECRETARY 2.00
Officer Director
$0 $0 $0
BARBARA CORRIHER BOARD MEMBER 0.50
Director
$0 $0 $0
LORIE ALDRIGE VICE CHAIR 2.00
Officer Director
$0 $0 $0
LISA CLEVINGER BOARD MEMBER 0.50
Director
$0 $0 $0
SHEILA IGO BOARD MEMBER 0.50
Director
$0 $0 $0
TAMARA SHEFFIELD BOARD MEMBER 0.50
Director
$0 $0 $0
MELONIE THOMPSON BOARD MEMBER 0.50
Director
$0 $0 $0
ERIK LIPSCOMB BOARD MEMBER 0.50
Director
$0 $0 $0
JERRY MILLER BOARD MEMBER 0.50
Director
$0 $0 $0
AMY BROWN EXECUTIVE DIRECTOR 40.00
Officer Director
$89,605 $16,218 $105,823
TOI DEGREE TREASURER 2.00
Officer Director
$0 $0 $0
JEANNE LEMASTER CHAIR 2.00
Officer Director
$0 $0 $0
MELISSA OLEEN BOARD MEMBER 0.50
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $3,449,756 $3,456,621 $286,815 $-6,865
2024 $3,615,994 $3,542,176 $308,324 $73,818
2023 $3,347,854 $3,452,274 $218,966 $-104,420
2022 $3,315,234 $3,321,038 $356,761 $-5,804
2021 $3,328,625 $3,279,367 $327,465 $49,258
2020 $3,077,393 $3,116,161 $283,209 $-38,768
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