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Nonprofit · EIN 56-1899564

SMART START OF FORSYTH COUNTY

Tax-exempt · WINSTON SALEM, NC 27106

Financials

$9.4M$9.7M2022$11.1M$11.3M2023$10.8M$10.7M2024
Revenue Expenses · by fiscal year end
Financials of SMART START OF FORSYTH COUNTY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$10,751,011$10,714,064$36,947$93,145$74,967$18,178
June 30, 2024990$11,127,230$11,274,542-$147,312$186,255$205,025-$18,770
June 30, 2023990$9,447,237$9,690,275-$243,038$455,004$326,462$128,542
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$10,722,684
of which government grants
$10,558,009
Program service revenue
$497
Investment income
$2,058
Other revenue
$25,772

Expenses

Grants and similar amounts paid
$7,498,575
Compensation of officers, directors and key employees
$262,950
Other salaries and wages
$1,674,653
Salaries, compensation and benefits (total)
$2,441,754
Professional fundraising fees
$0
Accounting fees
$5,390
Occupancy
$176,436
Travel
$27,482
Program services (functional)
$10,185,620
Management and general (functional)
$479,195
Fundraising (functional)
$49,249

Balance sheet and other

Total assets, start of year
$186,255
Total assets, end of year
$93,145
Total liabilities, end of year
$74,967
Net assets, end of year
$18,178
Net assets without donor restrictions
-$266,125
Net assets with donor restrictions
$284,303
Gross receipts
$10,751,011
Employees
40
Volunteers
39
Year formed
1994
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
Louis FinneyChief Executive Officer
Officer
40$157,223$8,000
Elizabeth WallaceChief Financial Officer
Key employee
40$94,198$4,818
Martha WoodBoard Member
Trustee or director
1$0$0
Denise HartsfieldBoard Member
Trustee or director
1$0$0
Vivien StearnsBoard Member
Trustee or director
1$0$0
Effie McMillanBoard Member
Trustee or director
1$0$0
Brian HartBoard Member
Trustee or director
1$0$0
Dorothy Pearce BradyBoard Member
Trustee or director
1$0$0
Tonya McDanielBoard Member
Trustee or director
1$0$0
Shana HeilbronBoard Member
Trustee or director
1$0$0
Jessica IjamesBoard Member
Trustee or director
1$0$0
Wilson WeaverBoard Member
Trustee or director
1$0$0
Dr Alfred McQueenBoard Member
Trustee or director
1$0$0
Reggie McCaskillBoard Member
Trustee or director
1$0$0
Dennette BaileyBoard Member
Trustee or director
1$0$0
6 more people on this return
NameTitleHours / weekCompensation
Kizzy LeaBoard Member
Trustee or director
1$0
Stephanie SpencerBoard Member
Trustee or director
1$0
Linda Jackson BarnesVice Chair
Officer
1$0
Tembila CovingtonBoard Chair
Officer
1$0
Bennett BruffTreasurer
Officer
1$0
Jessica McCrorySecretary
Officer
1$0
990 for the year ended June 30, 2024: 22 people
NameTitleHours / weekCompensationOther / benefits
Louis FinneyChief Executive Officer
Officer
40$145,124$8,414
Elizabeth WallaceChief Financial Officer
Key employee
40$88,362$8,344
Martha WoodBoard Member
Trustee or director
1$0$0
Deborah BestBoard Member
Trustee or director
1$0$0
Denise HartsfieldBoard Member
Trustee or director
1$0$0
Theressa StephensBoard Member
Trustee or director
1$0$0
Vivien StearnsBoard Member
Trustee or director
1$0$0
Effie McMillanBoard Member
Trustee or director
1$0$0
Jessica McCrorySecretary
Trustee or director
1$0$0
Linda Jackson BarnesVice Chair
Trustee or director
1$0$0
Brian HartBoard Member
Trustee or director
1$0$0
Dorothy Pearce BradyBoard Member
Trustee or director
1$0$0
Tonya McDanielBoard Member
Trustee or director
1$0$0
Emily RectorBoard Member
Trustee or director
1$0$0
Shana HeilbronBoard Member
Trustee or director
1$0$0
Jessica IjamesBoard Member
Trustee or director
1$0$0
Takeisha ReddBoard Member
Trustee or director
1$0$0
Wilson WeaverBoard Member
Trustee or director
1$0$0
Dr Alfred McQueenBoard Member
Trustee or director
1$0$0
Reggie McCaskillBoard Member
Officer
1$0$0
Tembila CovingtonBoard Chair
Officer
1$0$0
Bennett BruffTreasurer
Officer
1$0$0
990 for the year ended June 30, 2023: 21 people
NameTitleHours / weekCompensationOther / benefits
Louis FinneyChief Executive Officer
Officer
40$121,621$6,039
Elizabeth WallaceChief Financial Officer
Key employee
40$28,905$4,818
Martha WoodBoard Member
Trustee or director
1$0$0
Deborah BestBoard Member
Trustee or director
1$0$0
Denise HartsfieldBoard Member
Trustee or director
1$0$0
Theressa StephensBoard Member
Trustee or director
1$0$0
Vivien StearnsBoard Member
Trustee or director
1$0$0
Effie McMillanBoard Member
Trustee or director
1$0$0
Jessica McCroryBoard Member
Trustee or director
1$0$0
Linda Jackson BarnesBoard Member
Trustee or director
1$0$0
Brian HartBoard Member
Trustee or director
1$0$0
Dorothy Pearce BradyBoard Member
Trustee or director
1$0$0
Tonya McDanielBoard Member
Trustee or director
1$0$0
Emily RectorBoard Member
Trustee or director
1$0$0
Shana HeilbronBoard Member
Trustee or director
1$0$0
Jessica IjamesBoard Member
Trustee or director
1$0$0
Takeisha ReddBoard Member
Trustee or director
1$0$0
Sabrina HintonSecretary
Trustee or director
1$0$0
Reggie McCaskillChair
Officer
1$0$0
Tembila CovingtonVice Chair
Officer
1$0$0
Bennett BruffTreasurer
Officer
1$0$0

Address and contacts

Address (IRS master file)
7820 N POINT BLVD STE 200, WINSTON SALEM, NC 27106-3299
In care of
% DEAN M CLIFFORD
Principal officer (990 for 2024)
Louis Finney, 7820 North Point Boulevard Suite 2, Winston Salem, NC 27106
Signed the 990
Louis A Finney JR, CEO
Phone
(336) 725-6011

Mission

To promote equitable access to quality, comprehensive early childhood development and education in response to the needs of our community.

990 for the year ended June 30, 2025

Program accomplishments

  • NCPREK (2348):NC Pre-K The NC pre-kindergarten program is a high quality pre-k program that serves children who are at risk and prepares them for success in school. Pre-kindergarten is a research proven strategy for school readiness. This program served 728 children in public elementary schools, Headstart programs, and both non-profit and for-profit childcare centers. This program also promotes social-emotional growth and eases the transition from preschool to kindergarten.
    Expenses $2,195,681 · grants $2,195,681
  • DUAL SUBSIDY (2341 2342): Financial assistance will be paid on a direct per child basis for subsidy for families eligible for Temporary Assistance for Needy Families (TANF) or the Child Care and Development Fund (CCDF). Data will be reported into the state level Smart Start Reporting System (SSRS) on a monthly basis. This activity may include subsidy rate enhancements. Refugee, domestic violence, homelessness, custody issues, separation or divorce, death or illness of a care giver, incarceration, medical issues are specialized target populations for this program.Financial assistance will be paid on a direct per child basis for subsidy for families eligible for Temporary Assistance for Needy Families (TANF) or the Child Care and Development Fund (CCDF). Data will be reported into the state level Smart Start Reporting System (SSRS) on a monthly basis.
    Expenses $3,579,653 · grants $3,579,653
  • TEACHING AND LEARNING SERVICES (3125): This activity is designed to promote continuous quality improvement of childcare centers and/or family childcare homes. Services provided using Smart Start dollars in this activity may include: Technical Assistance in the form of coaching and modeling provided to early childhood educators working in licensed and/or G.S. 110 child care facilities serving children birth to five years old; Professional Development training in CEU format or as a longer series of 2-hour trainings to support understanding of a complex topic; Community of Practice sessions; and a Conscious Discipline Kickoff event. Cash/non-cash grants, incentives, stipends may be used to support quality improvement/quality maintenance and/or Conscious Discipline training, implementation and materials. Incentives may be used to support participation in professional development training, cover CEU fees, and/or Community of Practice participation. The FCCRS-R and Conscious Discipline assessment tool(s) will inform the non-cash grant purchases. Funds for this activity will also support staff, professional development training, including a Conscious Discipline Institute, online training modules, and memberships which allows access to model materials; meals/snacks for Kickoff events, CEU and CoP sessions, and service-related materials.
    Expenses $763,421 · grants $221,165
  • DUAL SUBSIDY ADMIN (2361): Dual Subsidy Administration This activity will provide services to support the implementation of childcare subsidies including program administration; family outreach and application; eligibility determination; payment processing; annual recertification; and reporting.
    Expenses $239,654
  • CHILD CARE RESOURCE AND REFERRAL (3104): This program is aligned with the North Carolina CCR&R System and will participate with, and report data to, the designated CCR&R region. Services that are provided using Smart Start dollars in this activity include: (1) Consumer education: Information and/or education to families about quality childcare.(2)Consumer referral: Referring families to local child care options.
    Expenses $37,879 · grants $37,879
  • NCPK (3323): The NC pre-kindergarten program is a high quality pre-k program that serves children who are at risk and prepares them for success in school. Pre-kindergarten is a research proven strategy for school readiness. This program served 728 children in public elementary schools, Headstart programs, and both non-profit and for-profit child care centers. This program also promotes social-emotional growth and eases the transition from preschool to kindergarten
    Expenses $234,134
  • PARENT EDUCATION (5505): CFEC will offer the Stepping Stones Positive Parenting Program (Stepping Stones) using the Level 2 and Level 4 curriculum of the Triple P Model for families with children birth to 5-years-old who have developmental or intellectual disabilities. The Stepping Stones Level 2 program includes three unique seminars covering positive parenting strategies, teaching children new skills and managing challenging behaviors. Each seminar will enroll parents/guardians in the standalone skill-building sessions and include a post session survey. The Stepping Stones Level 4 intervention curriculum includes a series of 9 sessions for parents/guardians that educate and actively train parents on topics such as positive parenting, promoting child development, teaching new skills and behaviors, managing misbehavior, and parenting routines and planning. A combination of small group and individualized sessions comprise this intensive curriculum. A pre- and post- assessment will be completed for Level 4. CFEC will offer both seminars and institutes and Smart Start funds will cover a portion of family support staff salaries, staff training, a contracted trainer to deliver services, curriculum materials, annual database fees, food/snacks provided at seminars and institutes, and cash incentives for participants.
    Expenses $63,705 · grants $63,705
  • PARENTS AS TEACHERS (5509):Parents As Teachers (Imprints Cares) The Parents as Teachers (PAT) program will provide the following services in adherence to the Parents as Teachers National Center (PATNC) essential requirements: (1) personal visits; (2) group connections (3) developmental screenings and a health review that includes a record of hearing, vision and general health status; and (4) referrals to community resources. The PAT program will serve families with children ages birth to five years. Eighty percent (80%) of the target population will have at least one risk factor and identified as most appropriate for PAT services in the community. The program will address each of the essential requirements as documented on the program's affiliate plan, which is updated every five years and be implemented to model fidelity as demonstrated by the program data reported on the annual Affiliate Performance Report (APR). Smart Start funds may also be used to support incentives for eligible participants.
    Expenses $234,165 · grants $234,165
  • COMMUNITY OUTREACH AND INFORMATION (5517): This activity will engage families and caregivers in activities to transform system interactions and achieve elevating parents and caregivers to leaders in Forsyth County for children and families that have been systematically underprivileged. This activity will address: Building strategies intended to change mindsets through the facilitation of coordinated learning opportunities targeted to enhance skills and knowledge, shift power by having parents and early educators convene giving them a voice and a sense of leadership, advocacy, and involvement. Establish goals that will impact change for children and families that have been systematically underprivileged within the early childhood system; increase connections between parents, caregivers, early childcare professionals, and community partners; and ensure families have access to resources through extended connections to or with community partners. Stipends/Scholarships - may be provided to support participation in program activities provided funds are available. Non-cash grants may be awarded to support participants attending training, workshops, and meetings if funds are available.
    Expenses $444,679 · grants $13,161
  • INTENSIVE HOME VISITING (5525): Welcome Baby (The Parenting Path) The Parenting PATH (TPP) program will provide short-term home visitation services to at-risk mothers of new babies, residing in Forsyth County along with the child's father or an in-home caregiver, when applicable, to prevent problems stressors adapting to a new child. Risk factors will be determined during an initial screening. Family Support/Home Visitors will provide in-home visitation using the Partners for Healthy Baby Curriculum and Triple P Level 3 as needed for child development, health and safety education, postpartum support and referrals for child development screenings and community resources. Support services will be provided by home visits at minimum monthly but not more frequently than once a week for up to 6 months. Visit frequency will be based on family need, parental knowledge and parental consent. Staff will provide two Under 5 support group sessions for prenatal, parenting families and caregivers of children, 0-5 to build parenting skills. This activity will support up to 1.25 positions; mileage associated with home visits and the food cost associated with group sessions.
    Expenses $67,000 · grants $67,000
  • DOLLY PARTON IMAGINATION LIBRARY (5526): Dolly Partin Imagination Library The Dolly Parton's Imagination Library activity will promote emergent literacy skills through a partnership with Dollywood Foundation. Through this activity, age-appropriate books will be mailed to registered children birth up to age five (0-5) monthly. Families will be recruited in target zip codes. Children are eligible to receive books regardless of family income. The books will be ordered using the Dollywood Foundation Book Ordering System (BOS) database.].Families may receive surveys to evaluate the program's impact on participating children. Returning books can be redistributed to locations in the community such as waiting rooms at Social Services and Public Health, local childcare programs, locations where families can receive information about early childhood services, and Smart Start of Forsyth County community events. Smart Start funds may be used to cover expenses for program support, including staff position and meeting expenses.
    Expenses $40,690
  • PROGRAM COORDINATION AND EVALUATION (5603): Program Coordination & Evaluation Smart Start of Forsyth County (S.S.F.C.) will provide program coordination services to develop and maintain relationships with service providers and provide services critical to program accountability, including (1) reviewing the progress of programs toward meeting programmatic goals and objectives; (2) providing technical assistance to service providers; (3) evaluating community infrastructure for the provision of services to children; (4) serving as a liaison with community providers of services to children; (5) researching best practices for program delivery and; (6) monitoring compliance with, legislative mandates and board approved financial and programmatic provisions of in-house and direct service providers. (7) Visit each funded partner at least twice yearly to observe the program activity. Smart Start of Forsyth County (S.S.F.C.) will contract with a third-party contracted evaluation firm to provide evaluation, research, and reporting services in collaboration with partnership staff; assess progress towards S.S.F.C.s goals, Community Early Childhood Profile standards, cost effectiveness of activities, program impact, and utilization of evaluation findings for planning and oversight purposes. The third-party contracted evaluation firm will provide technical assistance as needed to fund programs in the areas of program design and implementation based on evidence-based or evidence-informed curriculum, evaluation measures, data collection, governance, analysis, and report writing. The third party contracted evaluator will assist S.S.F.C. staff in facilitating evaluation committee meetings, monitoring quarterly reports, providing formative and summative reports, presenting findings to the Partnership Board and staff as requested, and supporting team-based monitoring through joint meetings and communication. This activity will cover the cost of the staff position, third party contracted evaluator, training(s), professional development, and meetings.
    Expenses $156,165
  • CHILD CARE HEALTH CONSULTATION (3414): Child Care Health Consultant Smart Start funds may be used to cover expenses for community partners and early educators/administrators' meetings and/or community health & safety fair, health screenings, community baby shower, childcare providers conference, other community health & safety related events. Health and safety materials, in the form of cash/non-cash grants and based on needs identified in the NC Child Care Health and Safety Assessment and Encounter Tool, may be provided to eligible participants in accordance with locally approved policies & procedures. The Child Care Health Consultation model follows the North Carolina CCHC Service Model for implementation of the activity by providing the following services to childcare facilities, staff and others as needed. Services that are provided using Smart Start dollars in this activity include: (1) Technical assistance: Technical assistance (in the form of coaching and modeling) provided to early childhood educators working in licensed and/or G.S. 110 childcare facilities serving children birth to five years old. The Technical Assistance will be focused on improving the capacity of providers to identify and promote healthy and safe environments for children in childcare settings. (2) Training for childcare providers: Training for DCDEE credit hours provided on health and safety education related topics and coordination of CEU opportunities. The NC Child Care Health and Safety Assessment and Encounter Tool will be used to conduct classroom-based assessments to develop a quality improvement plan, informing technical assistance and training. Documentation is maintained for all technical assistance and training. The Child Care Health Consultant (CCHC) is a Registered Nurse with a Degree in Nursing (ASN or BSN) or a health professional with a minimum of a bachelor's degree in health education or a health-related field. The health professional is or will become a qualified CCHC in North Carolina through the completion of the NC Child Care Health Consultant Training Course and receipt of a certificate of qualification.
    Expenses $64,289 · grants $3,062
  • KBR CHARITABLE TRUST (3128):
    Expenses $15,740
  • WSF GRANT (3129): This program supports fundraising and strategy planning efforts to organize Smart Start and provide tools to raise up to $30,000.00 per year to support pre-school aged programs in the community and non-discretionary funding.
    Expenses $21,156
  • ARPA PreK Priority County City PreK Priority City Covid 19 Rescue Plan (7101 7102 7103): City ARPA - Family Childcare Homes (Fund 437): The Relief fund will support the need of Childcare in Winston-Salem, through collaboration and funding for Pre-Kindergarten opportunities. SSFC will focus on opening and maintenance of closed, licensed family childcare homes in Winston-Salem, NC. Smart Start of Forsyth County has always played a vital role in supporting childcare programs to provide the highest quality early learning experience for our city's early learners. Smart Start of Forsyth County will increase access to childcare programing by enhancing at least 25 classrooms and family childcare homes in Winston-Salem. County/City ARPA - PreK (Funds 330 & 431): A joint city-county investment to strengthen the early childhood workforce and expand access to quality care. This initiative included tuition reimbursements to support the educational advancement of childcare teachers, salary parity and retention bonuses to attract and retain qualified early childhood educators, and professional development, coaching, and mentoring to elevate teaching quality across childcare sites. Additional supports included translation services to ensure equitable access for families at childcare sites, and outside evaluation services to measure the overall effectiveness of the project.
    Expenses $1,871,946 · grants $1,083,103
  • PROFESSIONAL DEVELOPMENT (3105): The services provided by the Career Pathway Initiative (CPI) Apprenticeship program will include four (4) core components: on-the-job learning, job-related training, professional development, and coaching. High school students and those working toward their GED will be eligible to receive services. Centers must be a four or five star center located in Forsyth County to participate. CPI will deliver regular services through a comprehensive framework for supporting early educators through a hybrid approach (in-person or virtual) to help meet students' needs . Methods may include in-person coaching, professional learning communities held onsite in SSFC's training room, other facilities, or natural outdoor learning environments as relevant to the training. An advisory committee will be formed to provide feedback on the development of the program and will meet on a regular basis. Noncash grants may be provided to participants for trainings, materials, and certifications. Cash incentives may be used for participants. Smart Start of Forsyth County (SSFC) will fund three (3) PTE, mileage for staff, meeting and training expenses and food.
    Expenses $155,663

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
56-1899564
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 (B210)
Assets (IRS master file)
$93,145
Income (IRS master file)
$10,751,011

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$10,751,011$10,714,064$93,145XML
990June 2024$11,127,230$11,274,542$186,255IRS
990June 2023$9,447,237$9,690,275$455,004XML
990June 2022$9,865,432$9,532,139$812,037IRS
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 56-1899564).

Questions about SMART START OF FORSYTH COUNTY

What is the EIN of SMART START OF FORSYTH COUNTY?
The employer identification number (EIN) of SMART START OF FORSYTH COUNTY is 56-1899564.
Is SMART START OF FORSYTH COUNTY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
Are donations to SMART START OF FORSYTH COUNTY tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does SMART START OF FORSYTH COUNTY 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 OF FORSYTH COUNTY 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 OF FORSYTH COUNTY 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 OF FORSYTH COUNTY?
The 990 for the year ended June 30, 2025 names Louis Finney.
Who are the officers and directors of SMART START OF FORSYTH COUNTY?
The 990 for the year ended June 30, 2025 lists 21 people; 2 received compensation from the organization, the highest $157,223 (Louis Finney, Chief Executive Officer).
How much revenue does SMART START OF FORSYTH COUNTY have?
On its 990 for the year ended June 30, 2025 it reported revenue of $10,751,011, expenses of $10,714,064 and total assets of $93,145 at year end.

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