SMART START ROWAN INC (EIN 561890324) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1998

Legal Domicile

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

TO PROVIDE TECHNICAL AND FINANCIAL SUPPORT TO PRESCHOOL ORGANIZATIONS AND INDIVIDUALS IN ROWAN COUNTY, NC.

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

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

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

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

$105,823

Total Directors

$105,823

Key Employees

Highest Compensated

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

SMART START ROWAN INC