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Nonprofit · EIN 56-1890324

SMART START ROWAN INC

Tax-exempt · SALISBURY, NC 28146

Financials

$3.6M$3.5M2023$3.4M$3.5M2024
Revenue Expenses · by fiscal year end
Financials of SMART START ROWAN INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$3,449,756$3,456,621-$6,865$286,815$7,617$279,198
June 30, 2024990$3,615,994$3,542,176$73,818$308,324$22,261$286,063
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$3,441,757
of which government grants
$3,375,274
Program service revenue
$4,771
Investment income
$168
Other revenue
$3,060

Expenses

Grants and similar amounts paid
$2,362,961
Compensation of officers, directors and key employees
$89,590
Other salaries and wages
$565,774
Salaries, compensation and benefits (total)
$884,447
Professional fundraising fees
$0
Accounting fees
$12,245
Occupancy
$73,400
Travel
$5,690
Program services (functional)
$3,072,050
Management and general (functional)
$384,571

Balance sheet and other

Total assets, start of year
$308,324
Total assets, end of year
$286,815
Total liabilities, end of year
$7,617
Net assets, end of year
$279,198
Net assets without donor restrictions
$213,784
Net assets with donor restrictions
$65,414
Gross receipts
$3,449,756
Employees
12
Volunteers
36
Year formed
1998
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, 2025, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
AMY BROWNEXECUTIVE DIRECTOR
Trustee or director, Officer
40$89,605$16,218
BILLIE BURRISBOARD MEMBER
Trustee or director
0.5$0$0
SUSAN HERRINGTONBOARD MEMBER
Trustee or director
0.5$0$0
MEREDITH LITTELLBOARD MEMBER
Trustee or director
0.5$0$0
JUDY KLUSMANBOARD MEMBER
Trustee or director
0.5$0$0
HENRY KLUTTZSECRETARY
Trustee or director, Officer
2$0$0
BARBARA CORRIHERBOARD MEMBER
Trustee or director
0.5$0$0
LORIE ALDRIGEVICE CHAIR
Trustee or director, Officer
2$0$0
LISA CLEVINGERBOARD MEMBER
Trustee or director
0.5$0$0
SHEILA IGOBOARD MEMBER
Trustee or director
0.5$0$0
TAMARA SHEFFIELDBOARD MEMBER
Trustee or director
0.5$0$0
MELONIE THOMPSONBOARD MEMBER
Trustee or director
0.5$0$0
ERIK LIPSCOMBBOARD MEMBER
Trustee or director
0.5$0$0
JERRY MILLERBOARD MEMBER
Trustee or director
0.5$0$0
TOI DEGREETREASURER
Trustee or director, Officer
2$0$0
2 more people on this return
NameTitleHours / weekCompensation
JEANNE LEMASTERCHAIR
Trustee or director, Officer
2$0
MELISSA OLEENBOARD MEMBER
Trustee or director
0.5$0
990 for the year ended June 30, 2024: 16 people
NameTitleHours / weekCompensationOther / benefits
AMY BROWNEXECUTIVE DIRECTOR
Trustee or director, Officer
40$93,925$15,318
BILLIE CULPBOARD MEMBER
Trustee or director
0.5$0$0
SUSAN HERRINGTONBOARD MEMBER
Trustee or director
0.5$0$0
MEREDITH LITTELLBOARD MEMBER
Trustee or director
0.5$0$0
JUDY KLUSMANBOARD MEMBER
Trustee or director
0.5$0$0
HENRY KLUTTZSECRETARY
Trustee or director, Officer
2$0$0
BARBARA CORRIHERBOARD MEMBER
Trustee or director
0.5$0$0
LORIE ALDRIGECHAIR
Trustee or director, Officer
2$0$0
BARBARA MEIDLBOARD MEMBER
Trustee or director
0.5$0$0
SHEILA IGOBOARD MEMBER
Trustee or director
0.5$0$0
TAMARA SHEFFIELDBOARD MEMBER
Trustee or director
0.5$0$0
MELONIE THOMPSONBOARD MEMBER
Trustee or director
0.5$0$0
MARISOL MARREROBOARD MEMBER
Trustee or director
0.5$0$0
JERRY MILLERBOARD MEMBER
Trustee or director
0.5$0$0
TOI DEGREETREASURER
Trustee or director, Officer
2$0$0
JEANNE LEMASTERVICE CHAIR
Trustee or director, Officer
2$0$0

Address and contacts

Address (IRS master file)
1329 JAKE ALEXANDER BLVD S, SALISBURY, NC 28146-8357
Principal officer (990 for 2024)
AMY BROWN, 1329 S JAKE ALEXANDER BLVD, SALISBURY, NC 28146
Signed the 990
AMY BROWN, EXECUTIVE DIRECTOR
Phone
(704) 630-9085
Return prepared by
MAST EVANS & ISENHOUR LLP

Mission

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

990 for the year ended June 30, 2025

Program accomplishments

  • 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.
    Expenses $1,855,696 · grants $1,750,158
  • 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.
    Expenses $440,439 · grants $396,530
  • 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
    Expenses $377,689 · grants $59,922
  • 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
    Expenses $167,707 · grants $1,000
  • 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
    Expenses $230,519 · grants $155,351

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 yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
56-1890324
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1995
Accounting year ends
June
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B012)
Assets (IRS master file)
$286,815
Income (IRS master file)
$3,449,756

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$3,449,756$3,456,621$286,815XML
990June 2024$3,615,994$3,542,176$308,324XML
990June 2023$3,347,854$3,452,274$218,966IRS
990June 2022$3,315,234$3,321,038$356,761IRS
990June 2021–––IRS
990June 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 56-1890324).

Questions about SMART START ROWAN INC

What is the EIN of SMART START ROWAN INC?
The employer identification number (EIN) of SMART START ROWAN INC is 56-1890324.
Is SMART START ROWAN INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
Are donations to SMART START ROWAN INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does SMART START ROWAN 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 SMART START ROWAN INC due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did SMART START ROWAN INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2025.
Who is the principal officer of SMART START ROWAN INC?
The 990 for the year ended June 30, 2025 names AMY BROWN.
Who are the officers and directors of SMART START ROWAN INC?
The 990 for the year ended June 30, 2025 lists 17 people; 1 received compensation from the organization, the highest $89,605 (AMY BROWN, EXECUTIVE DIRECTOR).
How much revenue does SMART START ROWAN INC have?
On its 990 for the year ended June 30, 2025 it reported revenue of $3,449,756, expenses of $3,456,621 and total assets of $286,815 at year end.

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