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.
$71K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · 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
$71K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Plus $52K in investments, Pt X · Ln 11–13
Concern: 0.0 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
$3K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
16
of 16 voting members
Looks good: 16 of 16 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.1M
-5% vs prior year
Spent
$4.1M
To programs
94%
Net assets
$65K
By yearFY2020–FY2025
Revenue
$4.1M
FY2023▼ -5%
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
$4.1M
FY2023▼ -4%
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
$65K
FY2023▼ -39%
Tap a bar for its year
Net assets by fiscal year
FY2020$97K
FY2021$106K
FY2023$65K
FY2024$89K
FY2025$129K

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

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% · $3.9M Management & general 6% · $242K

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

18 people listed on the 990; $71K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Director
$71,174Pt 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.

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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 · $3.8M · in their own filed words · FY2022
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 221 children at 3 sites in burke county.

$1.0Mprogram expense
03

Child Care and Education Quality

Child care resource and referral services, health care benefits for child care providers and dual subsidy tanf payments to enhance the quality of child care facilities. Health insurance benefits provided to 93 child care providers in 9 child care facilities and 3 child care home centers with 69% in 4 or 5 star facilities providing health…

$679Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$4.1M
Ln 12
Gifts and grantsLn 1h$4.1M
Investment incomeLn 3$3K
Money outPt IX
$4.1M
Ln 25
Programscol B$3.9M
Managementcol C$242K
Owns and owesPt X
$65K
net assets · Ln 32
Cash and savingsLn 1–2$15K
Total assetsLn 16$67K
LiabilitiesLn 26$3K
PeoplePt VI, VII
18
listed · VII A
PaidVII A1
Voting boardVI 1a16
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.1M
Government grantsLn 1e$4.1M
Investment incomeLn 3$3K
Total revenueLn 12$4.1M
Assets in detailPt X, end of year
SavingsLn 2$15K
Cash and savings togetherLn 1–2$15K
InvestmentsLn 11–13$52K
Total assetsLn 16$67K
LiabilitiesLn 26$3K
Net assetsLn 32$65K
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 FY23End FY23
Cash and savingsLn 1–2$58K$15K
InvestmentsLn 11–13$49K$52K
Total assetsLn 16$107K$67K
LiabilitiesLn 26$5K$3K
Net assetsLn 32$102K$65K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$3.7M$3.7M
Grants to domestic individualsLn 2$1K$1K
Pay of current officers, directors and key staffLn 5$70K$36K$34K
Other salaries and wagesLn 7$152K$55K$97K
Pension plan contributionsLn 8$13K$1K$12K
Other employee benefitsLn 9$52K$5K$47K
Payroll taxesLn 10$17K$7K$10K
Accounting feesLn 11c$3K$1K$1K
Other fees for servicesLn 11g$14K$14K
Advertising and promotionLn 12$1K$804$660
Office expensesLn 13$2K$497$1K
Information technologyLn 14$13K$5K$9K
OccupancyLn 16$21K$7K$14K
TravelLn 17$4K$2K$2K
Conferences, conventions and meetingsLn 19$3K$1K$1K
InsuranceLn 23$5K$1K$3K
Other expenses (24a–d)Ln 24$7K$2K$6K
All other expensesLn 24e$3K$295$3K
Total functional expensesLn 25$4.1M$3.9M$242K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $5.0M$5.0M$40K$129K 990 PDF
FY2024 $4.4M$4.4M$24K$89K 990 PDF
FY2023 Viewing $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 FY2023 990 (6 parts)
Part I · Summary $4,093,722 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,114,963$4,091,590
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $2,978$3,137
I-11 Other revenuePrior year $2,834−$1,005
I-12 Total revenuePrior year $4,120,775$4,093,722
I-13 Grants and similar amounts paidPrior year $3,750,804$3,750,600
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $302,579$305,469
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $71,333$75,261
I-18 Total expensesPrior year $4,124,716$4,131,330
I-19 Revenue less expensesPrior year −$3,941−$37,608
Part VI · Governance 16 of 16 board members independent, no flags
VI-1a Voting members of the governing body16
VI-1b Independent voting members16
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 $4,093,722 across 7 lines filed
VIII-1e Government grants$4,087,035
VIII-1f All other contributions, gifts and grants$4,555
VIII-1h Total contributions, gifts and grants$4,091,590
VIII-3 Investment incomeExcluded from tax $3,137$3,137
VIII-8 Net income from fundraising eventsExcluded from tax −$2,112−$2,112
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,107$1,107
VIII-12 Total revenueRelated to mission $1,107 · Unrelated business $0 · Excluded from tax $1,025$4,093,722
Part IX · Statement of functional expenses $4,131,330 across 18 lines filed
IX-1 Grants to domestic organizationsPrograms $3,749,400$3,749,400
IX-2 Grants to domestic individualsPrograms $1,200$1,200
IX-5 Pay of current officers, directors and key staffPrograms $35,664 · Management $34,495$70,159
IX-7 Other salaries and wagesPrograms $55,264 · Management $97,179$152,443
IX-8 Pension plan contributionsPrograms $1,263 · Management $12,093$13,356
IX-9 Other employee benefitsPrograms $5,123 · Management $47,282$52,405
IX-10 Payroll taxesPrograms $6,959 · Management $10,147$17,106
IX-11c Accounting feesPrograms $1,290 · Management $1,290$2,580
IX-11g Other fees for servicesPrograms $14,199$14,199
IX-12 Advertising and promotionPrograms $804 · Management $660$1,464
IX-13 Office expensesPrograms $497 · Management $1,478$1,975
IX-14 Information technologyPrograms $4,783 · Management $8,588$13,371
IX-16 OccupancyPrograms $6,893 · Management $13,949$20,842
IX-17 TravelPrograms $1,841 · Management $1,883$3,724
IX-19 Conferences, conventions and meetingsPrograms $1,295 · Management $1,216$2,511
IX-23 InsurancePrograms $1,162 · Management $3,430$4,592
IX-24 Other expenses (24a–d)Programs $1,582 · Management $5,525$7,107
IX-24e All other expensesPrograms $295 · Management $2,601$2,896
IX-25 Total functional expensesPrograms $3,889,514 · Management $241,816 · Fundraising $0$4,131,330
Part X · Balance sheet $67,373 assets, 9 lines filed
X-2 Savings and temporary cash investmentsStart of year $57,958$14,989
X-12 Other securitiesStart of year $49,260$52,384
X-16 Total assetsStart of year $107,218$67,373
X-17 Accounts payable and accrued expensesStart of year $4,877$2,640
X-26 Total liabilitiesStart of year $4,877$2,640
X-27 Net assets without donor restrictionsStart of year $92,465$63,696
X-28 Net assets with donor restrictionsStart of year $9,876$1,037
X-32 Total net assets or fund balancesStart of year $102,341$64,733
X-33 Total liabilities and net assetsStart of year $107,218$67,373
Part XI · Reconciliation of net assets $64,733 net assets at year end
XI-1 Total revenue$4,093,722
XI-2 Total expenses$4,131,330
XI-3 Revenue less expenses−$37,608
XI-4 Net assets at start of year$102,341
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$64,733

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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