To develop and provide, thru public and private means, early childhood education and developmental services for children and families.

501(c)(3) charity; gifts are tax-deductible.
94¢ of each $1 spent went to programs.
Run by 18 volunteers and 5 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $9K a year · under 1% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$73K
to officers and key staff · 1% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Concern: 0.2 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $2.9M
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$5K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
17
of 17 voting members
Looks good: 17 of 17 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.0M
+15% vs prior year
Spent
$5.0M
To programs
94%
Net assets
$129K
By yearFY2020–FY2025
Revenue
$5.0M
FY2025▲ +15%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.9M
FY2021$4.3M
FY2023$4.1M
FY2024$4.4M
FY2025$5.0M
Expenses
$5.0M
FY2025▲ +15%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.9M
FY2021$4.3M
FY2023$4.1M
FY2024$4.4M
FY2025$5.0M
Net assets
$129K
FY2025▲ +45%
Tap a bar for its year
Net assets by fiscal year
FY2020$97K
FY2021$106K
FY2023$65K
FY2024$89K
FY2025$129K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 1994.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $4.7M Management & general 6% · $307K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

19 people listed on the 990; $73K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$73,159Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A

Kathy Smith’s $73K as Executive Director is at the 15th percentile of top reported officer pay among 3395 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2021FY2020
Kathy Smith$73,159$70,159$71,174$64,260$63,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Burke County Smart Start INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides early childhood education and developmental services for children and families.

Questions for Burke County Smart Start INC

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Your first name shows with your question. Burke County Smart Start INC answers here, for everyone.

Provided by the organization

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3 programs · $4.0M · in their own filed words · FY2024
01

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.

$2.1Mprogram expense
02

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 151 children at 3 sites in burke county.

$991Kprogram expense
03

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 rige community action.

$858Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 4 funders →
Grants paid · 37 grants · $19.4M · 2019–2024
Burke County Public SchoolFY2024$1,581,351
Creative Beginnings LLCFY2024$574,883
Giggles & Grins 3 Child Care & Learning CenterFY2024$99,222
Giggles & Grins Childcare Learning CenterFY2024$85,561
Burke County Public SchoolFY2023$1,645,576
Creative Beginnings LLCFY2023$256,856
Giggles & Grins Childcare Learning CenterFY2023$117,465
Giggles & Grins 3 Child Care & Learning CenterFY2023$86,453
Unitemized GrantFY2023$9,750
Burke County Public SchoolFY2022$1,588,510
See all 37 grants →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$5.0M
Ln 12
Gifts and grantsLn 1h$5.0M
Investment incomeLn 3$6K
Other incomeLn 4–11$2K
Money outPt IX
$5.0M
Ln 25
Programscol B$4.7M
Managementcol C$307K
Owns and owesPt X
$129K
net assets · Ln 32
Cash and savingsLn 1–2$73K
Total assetsLn 16$134K
LiabilitiesLn 26$5K
PeoplePt VI, VII
19
listed · VII A
PaidVII A1
Voting boardVI 1a17
IndependentVI 1b17
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5.0M
Government grantsLn 1e$4.6M
Investment incomeLn 3$6K
Other incomeLn 4–11$2K
Total revenueLn 12$5.0M
Assets in detailPt X, end of year
SavingsLn 2$73K
Cash and savings togetherLn 1–2$73K
InvestmentsLn 11–13$59K
Total assetsLn 16$134K
LiabilitiesLn 26$5K
Net assetsLn 32$129K
OperationsPt I, VI
EmployeesI 55
VolunteersI 618
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$39K$73K
InvestmentsLn 11–13$54K$59K
Total assetsLn 16$92K$134K
LiabilitiesLn 26$3K$5K
Net assetsLn 32$89K$129K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$4.5M$4.5M
Pay of current officers, directors and key staffLn 5$74K$39K$35K
Other salaries and wagesLn 7$215K$73K$142K
Pension plan contributionsLn 8$16K$5K$11K
Other employee benefitsLn 9$73K$22K$52K
Payroll taxesLn 10$22K$9K$14K
Accounting feesLn 11c$8K$4K$4K
Other fees for servicesLn 11g$5K$5K
Advertising and promotionLn 12$3K$1K$2K
Office expensesLn 13$8K$2K$6K
Information technologyLn 14$5K$1K$3K
OccupancyLn 16$21K$7K$14K
TravelLn 17$4K$1K$2K
Conferences, conventions and meetingsLn 19$589$589
InsuranceLn 23$5K$2K$3K
Other expenses (24a–d)Ln 24$9K$579$9K
All other expensesLn 24e$4K$4K
Total functional expensesLn 25$5.0M$4.7M$307K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $5.0M$5.0M$40K$129K 990 PDF
FY2024 $4.4M$4.4M$24K$89K 990 PDF
FY2023 $4.1M$4.1M−$38K$65K 990 PDF
FY2022 Not on file
FY2021 $4.3M$4.3M$10K$106K 990 PDF
FY2020 $3.9M$3.9M$7K$97K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $5,035,112 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,376,760$5,027,882
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $1,507$5,548
I-11 Other revenuePrior year $972$1,682
I-12 Total revenuePrior year $4,379,239$5,035,112
I-13 Grants and similar amounts paidPrior year $3,869,051$4,522,543
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $386,455$401,034
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $99,454$71,862
I-18 Total expensesPrior year $4,354,960$4,995,439
I-19 Revenue less expensesPrior year $24,279$39,673
Part VI · Governance 17 of 17 board members independent, no flags
VI-1a Voting members of the governing body17
VI-1b Independent voting members17
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $5,035,112 across 6 lines filed
VIII-1e Government grants$4,561,512
VIII-1f All other contributions, gifts and grants$466,370
VIII-1h Total contributions, gifts and grants$5,027,882
VIII-3 Investment incomeExcluded from tax $5,548$5,548
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,682$1,682
VIII-12 Total revenueRelated to mission $1,682 · Unrelated business $0 · Excluded from tax $5,548$5,035,112
Part IX · Statement of functional expenses $4,995,439 across 17 lines filed
IX-1 Grants to domestic organizationsPrograms $4,522,543$4,522,543
IX-5 Pay of current officers, directors and key staffPrograms $38,587 · Management $35,072$73,659
IX-7 Other salaries and wagesPrograms $73,093 · Management $142,402$215,495
IX-8 Pension plan contributionsPrograms $5,255 · Management $11,044$16,299
IX-9 Other employee benefitsPrograms $21,572 · Management $51,530$73,102
IX-10 Payroll taxesPrograms $8,715 · Management $13,764$22,479
IX-11c Accounting feesPrograms $4,010 · Management $3,810$7,820
IX-11g Other fees for servicesManagement $5,100$5,100
IX-12 Advertising and promotionPrograms $1,000 · Management $2,176$3,176
IX-13 Office expensesPrograms $2,419 · Management $6,061$8,480
IX-14 Information technologyPrograms $1,378 · Management $3,196$4,574
IX-16 OccupancyPrograms $6,764 · Management $13,908$20,672
IX-17 TravelPrograms $1,133 · Management $2,418$3,551
IX-19 Conferences, conventions and meetingsManagement $589$589
IX-23 InsurancePrograms $1,690 · Management $3,153$4,843
IX-24 Other expenses (24a–d)Programs $579 · Management $8,646$9,225
IX-24e All other expensesManagement $3,832$3,832
IX-25 Total functional expensesPrograms $4,688,738 · Management $306,701 · Fundraising $0$4,995,439
Part X · Balance sheet $133,963 assets, 10 lines filed
X-2 Savings and temporary cash investmentsStart of year $38,528$72,883
X-4 Accounts receivable$1,652
X-12 Other securitiesStart of year $53,880$59,428
X-16 Total assetsStart of year $92,408$133,963
X-17 Accounts payable and accrued expensesStart of year $3,396$5,278
X-26 Total liabilitiesStart of year $3,396$5,278
X-27 Net assets without donor restrictionsStart of year $76,567$85,477
X-28 Net assets with donor restrictionsStart of year $12,445$43,208
X-32 Total net assets or fund balancesStart of year $89,012$128,685
X-33 Total liabilities and net assetsStart of year $92,408$133,963
Part XI · Reconciliation of net assets $128,685 net assets at year end
XI-1 Total revenue$5,035,112
XI-2 Total expenses$4,995,439
XI-3 Revenue less expenses$39,673
XI-4 Net assets at start of year$89,012
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$128,685

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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