2025-11-24T12:30:02-06:00 2025-06-30 561758856 MAST EVANS & ISENHOUR LLP P O BOX 1029 CONOVER NC 286131029 990 2024-07-01 561890324 SMART START ROWAN INC SMAR 7046309085 1329 S JAKE ALEXANDER BLVD SALISBURY NC 28146 AMY BROWN EXECUTIVE DIRECTOR 7046309085 2025-11-24 1 0 DONALD D ISENHOUR P00128276 8284642812 2025-11-12 2024 2025-03-06 01:10:19Z AMY BROWN 1329 S JAKE ALEXANDER BLVD SALISBURY NC 28146 3449756 0 X N/A X 1998 NC TO PROVIDE TECHNICAL AND FINANCIAL SUPPORT TO PRESCHOOL ORGANIZATIONS AND INDIVIDUALS IN ROWAN COUNTY, NC. 16 16 12 36 0 0 3602573 3441757 5794 4771 221 168 7406 3060 3615994 3449756 2459841 2362961 0 0 842516 884447 0 0 0 239819 209213 3542176 3456621 73818 -6865 308324 286815 22261 7617 286063 279198 X IN COLLABORATION WITH OUR COMMUNITY PARTNERS, WE PLAN, FUND AND IMPLEMENT QUALITY EARLY CHILDHOOD DEUCATION, HEALTH, AND FAMILY SUPPORT INITIATIVES. 0 0 1855696 1750158 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. 440439 396530 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. 377689 59922 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 167707 1000 CHILD 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- 146 TECHNICAL ASSISTANCE OPPORTUNITIES WERE PROVIDED TO EARLY CHILDHOOD PROFESSIONALS- 55 TRAINING/WORKSHOPS WERE OFFERED TO EARLY CHILDHOOD PROFESSIONALS- 24 CHILD CARE STAFF FROM 14 FACILITIES/FAMILY CHILD CARE HOMES UTILIZED OUR IN-HOUSE EARLY LEARNING RESOURCE CENTER 230519 155351 HEALTH & 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:- 5 MEDICAL PRACTICES, INCLUDING THE ROWAN COUNTY HEALTH DEPARTMENT, PARTICIPATED IN CHILD HEALTH AND WELLNESS PROGRAMS THAT SERVED OVER 8,500 CHILDREN- 29 MEDICAL PRACTITIONERS, TRAINED IN THE REACH OUT & READ PROGRAM, PRESCRIBED BOOKS TO CHILDREN FOR PARENTS TO READ AT HOME- 141 UNINSURED/UNDERINSURED PREGNANT WOMEN WERE SEEN DURING 1,101 PRENATAL VISITS AT THE ROWAN COUNTY HEALTH DEPARTMENT- 39 CHILDREN RECEIVED A DEVELOPMENT SCREENING AS PART OF THEIR WELL CHILD CHECK UP AT THE ROWAN COUNTY HEALTH DEPARTMENT- 61/63 CHILDREN THAT RECEIVED DEVELOPMENT SCREENINGS THROUGH OUR ASSURING BETTER CHILD HEALTH AND DEVELOPMENT PROGRAM RECEIVED AN APPROPRIATE REFERRAL 398226 156351 3072050 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 22 0 1 12 1 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X AMY BROWN 7046309085 1329 S JAKE ALEXANDER BLVD SALISBURY NC 28146 BILLIE BURRIS BOARD MEMBER 0.50 X 0 0 0 SUSAN HERRINGTON BOARD MEMBER 0.50 X 0 0 0 MEREDITH LITTELL BOARD MEMBER 0.50 X 0 0 0 JUDY KLUSMAN BOARD MEMBER 0.50 X 0 0 0 HENRY KLUTTZ SECRETARY 2.00 X X 0 0 0 BARBARA CORRIHER BOARD MEMBER 0.50 X 0 0 0 LORIE ALDRIGE VICE CHAIR 2.00 X X 0 0 0 LISA CLEVINGER BOARD MEMBER 0.50 X 0 0 0 SHEILA IGO BOARD MEMBER 0.50 X 0 0 0 TAMARA SHEFFIELD BOARD MEMBER 0.50 X 0 0 0 MELONIE THOMPSON BOARD MEMBER 0.50 X 0 0 0 ERIK LIPSCOMB BOARD MEMBER 0.50 X 0 0 0 JERRY MILLER BOARD MEMBER 0.50 X 0 0 0 AMY BROWN EXECUTIVE DIRECTOR 40.00 X X 89605 0 16218 TOI DEGREE TREASURER 2.00 X X 0 0 0 JEANNE LEMASTER CHAIR 2.00 X X 0 0 0 MELISSA OLEEN BOARD MEMBER 0.50 X 0 0 0 89605 0 16218 0 0 0 0 0 3375274 66483 3441757 PROGRAM FEES 900099 4771 4771 4771 168 168 REIMBURSEMENT OF SALES 900099 3060 3060 3060 3449756 7831 0 168 2353239 2353239 9722 9722 89590 89590 565774 399944 165830 35406 21398 14008 143307 95143 48164 50370 30781 19589 12245 6402 5843 45042 44211 831 10666 8514 2152 16002 10554 5448 73400 57080 16320 5690 5133 557 13774 10505 3269 7498 2970 4528 REPAIRS/MAINTENANCE 11712 7792 3920 COMPUTER EQUIPMENT > $5 3938 3938 SALES TAX 2878 2878 DUES & SUBSCRIPTIONS 2775 2494 281 3593 2230 1363 3456621 3072050 384571 0 307089 286815 1235 308324 286815 22261 7617 22261 7617 X 220767 213784 65296 65414 286063 279198 308324 286815 -6865 0 X X 0 1 X 1 1 1 X 3319296 3305011 3335823 3602573 3441757 17004460 3319296 3305011 3335823 3602573 3441757 17004460 17004460 192 191 196 221 168 968 9137 10032 11835 13200 7831 52035 17057463 0.99690 0.99660 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SALES TAX REFUND - 2020 AMOUNT: $ 5,992. 2021 AMOUNT: $ 5,167. 2022 AMOUNT: $ 6,245. 2023 AMOUNT: $ 7,406. 2024 AMOUNT: $ 3,060. OTHER - 2020 AMOUNT: $ 149. 2021 AMOUNT: $ 717. PROGRAM FEES - 2020 AMOUNT: $ 2,996. 2021 AMOUNT: $ 4,148. 2022 AMOUNT: $ 5,590. 2023 AMOUNT: $ 5,794. 2024 AMOUNT: $ 4,771. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 3449756 0 3449756 0 3449756 3456621 0 3456621 0 3456621 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, 2025, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 1 ADVANTAGE CHILDREN'S CENTER 200 OLD AMITY HILL RD CLEVELAND NC 27013 561846211 8483 0 SLE CORNERSTONE CHILD DEVELOPMENT CENTER PO BOX 2045 SALISBURY NC 28145 204078605 277248 0 NCPK, SLE AMAZING GRACE ADVOCACY FAMILY SUPPORT NETWORK 9430 PEPPERIDGE AVE NW CONCORD NC 28027 473387017 5200 0 PROJECT BABY REACH KANNAPOLIS CITY SCHOOLS 100 DENVER ST KANNAPOLIS NC 28083 566001057 GOVERNMENT 149520 0 NCPK KIDDIE LAND KINDERGARTEN 1000 S LONG ST ES SALISBURY NC 28144 562164559 218737 0 NCPK, SLE KID'S 1ST CHILDCARE ACADEMY 3055 LINK AVE SALISBURY NC 28144 923819619 5103 0 SLE PARTNERS IN LEARNING CHILD DEVELOPMENT CENTER 2386 ROBIN RD SALISBURY NC 28144 562116380 394967 0 NCPK, SLE ROWAN COUNTY HEALTH DEPARTMENT 1811 E INNES ST SALISBURY NC 28144 566000336 GOVERNMENT 155351 0 HEALTHY BEGINNINGS, CCHC ROWAN-SALISBURY SCHOOLS 500 N MAIN ST SALISBURY NC 28144 566001834 GOVERNMENT 542850 0 NCPK SALISBURY-ROWAN COMMUNITY ACTION AGENCY 1300 W BANK ST SALISBURY NC 28144 560840196 501(C)(3) 143220 0 NCPK SOUTH ROWAN ACADEMY 417 N MAIN ST CHINA GROVE NC 28023 454770741 136576 0 NCPK, SLE ST JOHN'S CHILD DEVELOPMENT CENTER 300 W INNES ST SALISBURY NC 28144 560562305 199523 0 NCPK, SLE FIRST UNITED METHODIST CHURCH CDC 217 S CHURCH ST SALISBURY NC 28144 562173880 56816 0 NCPK, SLE TERRIE HESS CHILD ADVOCACY CENTER 130 WOODSON ST SALISBURY NC 28144 562200514 45000 0 TRIPLE P 4 10 PARENT ADVOCATES 2 2000 EARLY CARE AND EDUCATION- READ TO ME AND PROVIDER APPRECIATION DAY 387 2876 PURCHASED COST BOOKS AND GIFT CARDS COMMUNITY AWARENESS-ANGEL TREE 3 2418 PURCHASED COST CHRISTMAS GIFTS, BABY SUPPLIES OUTREACH-FALL FESTIVAL, WOYC MINIFEST, BREAKFAST WITH SANTA 121 804 PURCHASED COST EDUCATIONAL GIVE AWAY ITEMS, TREAT BAGS, CAR SEATS REACH OUT AND READ 5840 1624 PURCHASED COST BOOKS PART I, LINE 2: PROGRAMATIC AND FISCAL MONITORING PERFORMED ON ALL AGENCIES TO INSURE CONTRACT COMPLIANCE AND THAT FUNDS ARE SPENT ACCORDINGLY. MEREDITH LITTELL KEY EMPLOYEE OF ROWAN COUNTY HEALTH DEPARTMENT 155351 ROWAN COUNTY HEALTH DEPARTMENT IS A DIRECT SERVICE PROVIDER OF ROWAN PARTNERSHIP. 0 JERRY MILLER KEY EMPLOYEE / OWNER OF JOY'S TENDERLOVING HC 1812 JOY'S TENDERLOVING HC RECEIVES FUNDING FROM THE ORGANIZATION. 0 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. 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 6-30-2025.