Nonprofit · EIN 56-1852721
BURKE COUNTY SMART START INC
Tax-exempt · MORGANTON, NC 28680
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2026 | 990 | $5,721,154 | $4,589,313 | $1,131,841 | $1,260,526 | $0 | $1,260,526 |
| June 30, 2025 | 990 | $5,035,112 | $4,995,439 | $39,673 | $133,963 | $5,278 | $128,685 |
| June 30, 2024 | 990 | $4,379,239 | $4,354,960 | $24,279 | $92,408 | $3,396 | $89,012 |
Financial details: 990 for the year ended June 30, 2026
Revenue
- Contributions, gifts and grants
- $5,707,089
- of which government grants
- $4,478,309
- Program service revenue
- $0
- Investment income
- $12,893
- Other revenue
- $1,172
Expenses
- Grants and similar amounts paid
- $4,059,461
- Compensation of officers, directors and key employees
- $81,429
- Other salaries and wages
- $245,351
- Salaries, compensation and benefits (total)
- $453,652
- Professional fundraising fees
- $0
- Accounting fees
- $9,995
- Occupancy
- $20,445
- Travel
- $3,165
- Program services (functional)
- $4,259,382
- Management and general (functional)
- $329,931
Balance sheet and other
- Total assets, start of year
- $133,963
- Total assets, end of year
- $1,260,526
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,260,526
- Net assets without donor restrictions
- $1,258,642
- Net assets with donor restrictions
- $1,884
- Gross receipts
- $5,721,154
- Employees
- 5
- Volunteers
- 18
- Year formed
- 1993
- State of legal domicile
- NC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KATHY SMITH | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $80,369 | $18,443 |
| KASEY GARDNER | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| JESSICA JAMES | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| REV JASPER HEMPHILL | VICE-CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| JACQUIE GRADY | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| REBECCA MCLEOD | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| TINA MOSLEY | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| DAVID L RUST JR | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| CHARLES M SCHLEIN | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| STEPHANIE ASHLEY | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| SALLY SANDY | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| DENISE HUDSON | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| VALERIE SHOOK | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| JIM WILSON | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| KAY MILTON | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
4 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIRANDA SMITH | DIRECTOR Trustee or director | 0.5 | $0 |
| JOSET TAYLOR | BOARD CHAIR Trustee or director, Officer | 1 | $0 |
| THADD HODGE | DIRECTOR Trustee or director | 0.5 | $0 |
| BRIAN BARRIER | DIRECTOR Trustee or director | 0.5 | $0 |
990 for the year ended June 30, 2025: 19 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KATHY SMITH | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $73,159 | $16,768 |
| KASEY GARDNER | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| BRANDON COLLINS | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| REV JASPER HEMPHILL | VICE-CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| JACQUIE GRADY | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| REBECCA MCLEOD | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| TINA MOSLEY | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| DAVID L RUST JR | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| CHARLES M SCHLEIN | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| STEPHANIE ASHLEY | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| SALLY SANDY | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| DENISE HUDSON | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| VALERIE SHOOK | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| JIM WILSON | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| KAY MILTON | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| MIRANDA SMITH | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| JOSET TAYLOR | BOARD CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| THADD HODGE | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| BRIAN BARRIER | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
990 for the year ended June 30, 2024: 18 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KATHY SMITH | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $70,159 | $15,260 |
| KASEY GARDNER | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| BRANDON COLLINS | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| REV JASPER HEMPHILL | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| JACQUIE GRADY | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| REBECCA MCLEOD | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| TINA MOSLEY | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| DAVID L RUST JR | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| CHARLES M SCHLEIN | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| STEPHANIE ASHLEY | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| SALLY SANDY | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| DENISE HUDSON | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| VALERIE SHOOK | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| JIM WILSON | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| PHIL SMITH | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| MIRANDA SMITH | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| JOSET TAYLOR | BOARD CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| THADD HODGE | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 630, MORGANTON, NC 28680-0630
- Principal officer (990 for 2025)
- KATHY SMITH, 304 WEST UNION ST, MORGANTON, NC 28655
- Signed the 990
- KATHY SMITH, EXECUTIVE DIRECTOR
- Phone
- (828) 439-2326
- Website
- WWW.SMARTSTARTKIDS.ORG
- Return prepared by
- MAST EVANS & ISENHOUR LLP
Mission
TO REACH OUT, BRING TOGETHER AND EMPOWER FAMILIES, CHURCHES, SCHOOLS, BUSINESSES, AND GOVERNMENT TO IMPROVE THE LIVES OF YOUNG CHILDREN
Program accomplishments
- CHILD CARE AND EDUCATION AFFORDABILITY INCLUDED THE STEP PROGRAM AND THE QUALITY BONUS FOR NON-SUBSIDIZED CHILDREN PROGRAM. THE STEP PROGRAM WAS A PART TIME PROGRAM CONDUCTED BY BURKE COUNTY PUBLIC SCHOOLS. CLASSROOMS SERVING 148 CHILDREN AT 3 SITES IN BURKE COUNTY. BY JUNE 30, 2026 100% OF THE CHILDREN PARTICIPATING IN THE STEP PROGRAM AT LEAST 6 MONTHS DEMONSTRATED DEVELOPMENTAL GROWTH AS MEASURED BY THE CREATIVE CURRICULUM. THE QUALITY BONUS FOR NON-SUBSIDIZED CHILDREN PROGRAM WAS CONDUCTED BY AN ACCREDITED RESOURCE AND REFERRAL AGENCY. QUALITY BONUSES WERE PAID MONTHLY TO 26 CHILD CARE PROGRAMS SERVING 416 NON-SUBSIDIZED CHILDREN. BY JUNE 30, 2026, 100% OF THE CHILD CARE FACILITIES RECEIVING QUALITY BONUSES MAINTAINED OR INCREASED THEIR QUALITY AS MEASURED BY THE STAR LICENSURE RATING.Expenses $990,584 · grants $990,584
- NC PRE K - DEVELOPMENT AND IMPLEMENTATION OF NC PRE K PREKINDERGARTEN PROGRAM FOR AT-RISK FOUR-YEAR-OLDS WHO ARE AT RISK OF FAILURE IN KINDERGARTEN. THE GOAL IS TO PROVIDE QUALITY PREKINDERGARTEN SERVICES IN ORDER TO ENHANCE KINDERGARTEN READINESS. 397 CHILDREN SERVED IN 29 CLASSROOMS AT 19 SITES LOCATED IN BURKE COUNTY.Expenses $2,128,714 · grants $1,941,118
- CHILDCARE & EDUCATION QUALITY PROGRAMS INCLUDE CHILD CARE PROVIDER INSURANCE PACKAGE, CHILD CARE RESOURCE & REFERRAL, AND DUAL SUBSIDY - TANF. CHILD CARE PROVIDER INSURANCE PACKAGE PROVIDED TO 90 CHILD CARE PROVIDERS IN 7 CENTERS & 2 HOMES. 69% OF PRIVATE HOME AND CENTERS IN 4 AND 5 STAR FACILITIES HAD HEALTH INSURANCE. CHILD CARE RESOURCE & REFERRAL PROVIDED 61 TRAININGS TO 228 CHILD CARE STAFF AND 40 CHILD CARE PROVIDERS. 100% OF PARTICIPATING CHILD CARE FACILITIES WHO COMPLETED A TRAINING MAINTAINED THEIR STAR RATING. DUAL SUBSIDY - TANF PROGRAM PAID, ON A DIRECT PER CHILD BASIS, SUBSIDY FOR 118 CHILDREN ELIGIBLE FOR TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF) OR THE CHILD CARE DEVELOPMENT FUND (CCDF). THE AVERAGE STAR RATING FOR SUBSIDIZED CHILDREN WAS 4.71 STARS AND 93% OF SUBSIDIZED CHILDREN RECEIVED CARE IN A 4 OR 5 STAR FACILITY.Expenses $687,485 · grants $687,485
- FAMILY SUPPORT - FAMILY LITERACY PROGRAMS INCLUDING MOTHEREAD/FATHEREAD THAT COMBINED THE TEACHING OF LITERACY SKILLS WITH CHILD DEVELOPMENT AND FAMILY EMPOWERMENT ISSUES SERVING 40 PARENTS. BY JUNE 30, 2026, 65% (26 OF 40) OF PARTICIPATING PARENTS INDICATED THEY READ MORE TO THEIR CHILDREN.Expenses $58,750 · grants $46,425
- HURRICANE RELIEF PROGRAM PROVIDED DISASTER RELIEF ASSISTANCE TO CHILD CARE CENTERS THAT SUSTAINED DAMAGE FOLLOWING THE AFTER MATH OF HURRICANE HELENE. TWO OF BURKE COUNTY'S LARGEST CHILD CARE CENTERS WERE SIGNIFICANTLY IMPACTED-CREATIVE BEGINNINGS AND QUAKER MEADOWS, WHICH IS RAN BY BLUE RIDGE COMMUNITY ACTION. BOTH OF THE CHILD CARE CENTERS WERE AWARDS FUNDS FOR RENOVATIONS, EQUIPMENT, SUPPLIES, AND LOSS WAGES. TOTAL OF 319 CHILDREN WERE IMPACTED.Expenses $393,849 · grants $393,849
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | 990 on file |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 56-1852721
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1994
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B012)
- Assets (IRS master file)
- $1,260,526
- Income (IRS master file)
- $5,721,154
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2026 | $5,721,154 | $4,589,313 | $1,260,526 | XML |
| 990 | June 2025 | $5,035,112 | $4,995,439 | $133,963 | IRS |
| 990 | June 2024 | $4,379,239 | $4,354,960 | $92,408 | XML |
| 990 | June 2023 | $4,093,722 | $4,131,330 | $67,373 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 56-1852721).
Questions about BURKE COUNTY SMART START INC
- What is the EIN of BURKE COUNTY SMART START INC?
- The employer identification number (EIN) of BURKE COUNTY SMART START INC is 56-1852721.
- Is BURKE COUNTY SMART START INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
- Are donations to BURKE COUNTY SMART START INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BURKE COUNTY SMART START INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of BURKE COUNTY SMART START INC due?
- The return for tax year 2026 (the year ending June 30, 2027) is due November 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BURKE COUNTY SMART START INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2026.
- Who is the principal officer of BURKE COUNTY SMART START INC?
- The 990 for the year ended June 30, 2026 names KATHY SMITH.
- Who are the officers and directors of BURKE COUNTY SMART START INC?
- The 990 for the year ended June 30, 2026 lists 19 people; 1 received compensation from the organization, the highest $80,369 (KATHY SMITH, EXECUTIVE DIRECTOR).
- How much revenue does BURKE COUNTY SMART START INC have?
- On its 990 for the year ended June 30, 2026 it reported revenue of $5,721,154, expenses of $4,589,313 and total assets of $1,260,526 at year end.
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