To provide technical and financial support to preschool organizations and individuals in Rowan county, NC.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
Run by 27 volunteers and 13 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
2 of 6
filings with a surplus
Average deficit $5K a year · under 1% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$90K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
1 mo
of spending, in cash
Fine: 1.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $1.5M
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$8K
3% of total assets
Looks good: liabilities are 3% 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
$3.4M
-5% vs prior year
Spent
$3.5M
To programs
89%
Net assets
$279K
By yearFY2020–FY2025
Revenue
$3.4M
FY2025▼ -5%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.1M
FY2021$3.3M
FY2022$3.3M
FY2023$3.3M
FY2024$3.6M
FY2025$3.4M
Expenses
$3.5M
FY2025▼ -2%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.1M
FY2021$3.3M
FY2022$3.3M
FY2023$3.5M
FY2024$3.5M
FY2025$3.5M
Net assets
$279K
FY2025▼ -2%
Tap a bar for its year
Net assets by fiscal year
FY2020$273K
FY2021$322K
FY2022$317K
FY2023$212K
FY2024$286K
FY2025$279K

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

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1995.

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

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $3.1M Management & general 11% · $385K

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

17 people listed on the 990; $90K 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
$89,605Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Amy Brown’s $90K as Executive Director is at the 25th 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Amy Brown$89,605$93,925$84,639$83,718$74,168$74,240

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 Smart Start Rowan 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

Helps Rowan County preschools and individuals with technical and financial aid.

Questions for Smart Start Rowan INC

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

Provided by the organization

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3 programs · $2.7M · in their own filed words · FY2024
01

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…

$1.9Mprogram expense
02

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…

$440Kprogram expense
03

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…

$378Kprogram 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 3 funders →
Grants paid · 84 grants · $14.0M · 2019–2024
Rowan-Salisbury SchoolsFY2024$542,850
Kiddie Land KindergartenFY2024$218,737
Rowan County Health DepartmentFY2024$155,351
Kannapolis City SchoolsFY2024$149,520
South Rowan AcademyFY2024$136,576
First United Methodist Church CDCFY2024$56,816
Advantage Children's CenterFY2024$8,483
Amazing Grace AdvocacyNC · FY2024$5,200
Kid's 1st Childcare AcademyFY2024$5,103
Unitemized GrantFY2024$2,000
Rowan-Salisbury SchoolsFY2023$577,390
See all 84 grants →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$3.4M
Ln 12
Gifts and grantsLn 1h$3.4M
Fees for servicesLn 2g$5K
Other incomeLn 4–11$3K
Money outPt IX
$3.5M
Ln 25
Programscol B$3.1M
Managementcol C$385K
Owns and owesPt X
$279K
net assets · Ln 32
Cash and savingsLn 1–2$287K
Total assetsLn 16$287K
LiabilitiesLn 26$8K
PeoplePt VI, VII
17
listed · VII A
PaidVII A1
Voting boardVI 1a16
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.4M
Government grantsLn 1e$3.4M
Fees for servicesLn 2g$5K
Investment incomeLn 3$168
Other incomeLn 4–11$3K
Total revenueLn 12$3.4M
Assets in detailPt X, end of year
CashLn 1$287K
Cash and savings togetherLn 1–2$287K
Total assetsLn 16$287K
LiabilitiesLn 26$8K
Net assetsLn 32$279K
OperationsPt I, VI
EmployeesI 513
VolunteersI 627
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$307K$287K
Total assetsLn 16$308K$287K
LiabilitiesLn 26$22K$8K
Net assetsLn 32$286K$279K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2.4M$2.4M
Grants to domestic individualsLn 2$10K$10K
Pay of current officers, directors and key staffLn 5$90K$90K
Other salaries and wagesLn 7$566K$400K$166K
Pension plan contributionsLn 8$35K$21K$14K
Other employee benefitsLn 9$143K$95K$48K
Payroll taxesLn 10$50K$31K$20K
Accounting feesLn 11c$12K$6K$6K
Other fees for servicesLn 11g$45K$44K$831
Office expensesLn 13$11K$9K$2K
Information technologyLn 14$16K$11K$5K
OccupancyLn 16$73K$57K$16K
TravelLn 17$6K$5K$557
Conferences, conventions and meetingsLn 19$14K$11K$3K
InsuranceLn 23$7K$3K$5K
Other expenses (24a–d)Ln 24$21K$14K$7K
All other expensesLn 24e$4K$2K$1K
Total functional expensesLn 25$3.5M$3.1M$385K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $3.4M$3.5M−$7K$279K 990 PDF
FY2024 $3.6M$3.5M$74K$286K 990 PDF
FY2023 $3.3M$3.5M−$104K$212K 990 PDF
FY2022 $3.3M$3.3M−$6K$317K 990 PDF
FY2021 $3.3M$3.3M$49K$322K 990 PDF
FY2020 $3.1M$3.1M−$39K$273K 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 $3,449,756 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,602,573$3,441,757
I-9 Program service revenuePrior year $5,794$4,771
I-10 Investment incomePrior year $221$168
I-11 Other revenuePrior year $7,406$3,060
I-12 Total revenuePrior year $3,615,994$3,449,756
I-13 Grants and similar amounts paidPrior year $2,459,841$2,362,961
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $842,516$884,447
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $239,819$209,213
I-18 Total expensesPrior year $3,542,176$3,456,621
I-19 Revenue less expensesPrior year $73,818−$6,865
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 $3,449,756 across 7 lines filed
VIII-1e Government grants$3,375,274
VIII-1f All other contributions, gifts and grants$66,483
VIII-1h Total contributions, gifts and grants$3,441,757
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,771$4,771
VIII-3 Investment incomeExcluded from tax $168$168
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $3,060$3,060
VIII-12 Total revenueRelated to mission $7,831 · Unrelated business $0 · Excluded from tax $168$3,449,756
Part IX · Statement of functional expenses $3,456,621 across 17 lines filed
IX-1 Grants to domestic organizationsPrograms $2,353,239$2,353,239
IX-2 Grants to domestic individualsPrograms $9,722$9,722
IX-5 Pay of current officers, directors and key staffManagement $89,590$89,590
IX-7 Other salaries and wagesPrograms $399,944 · Management $165,830$565,774
IX-8 Pension plan contributionsPrograms $21,398 · Management $14,008$35,406
IX-9 Other employee benefitsPrograms $95,143 · Management $48,164$143,307
IX-10 Payroll taxesPrograms $30,781 · Management $19,589$50,370
IX-11c Accounting feesPrograms $6,402 · Management $5,843$12,245
IX-11g Other fees for servicesPrograms $44,211 · Management $831$45,042
IX-13 Office expensesPrograms $8,514 · Management $2,152$10,666
IX-14 Information technologyPrograms $10,554 · Management $5,448$16,002
IX-16 OccupancyPrograms $57,080 · Management $16,320$73,400
IX-17 TravelPrograms $5,133 · Management $557$5,690
IX-19 Conferences, conventions and meetingsPrograms $10,505 · Management $3,269$13,774
IX-23 InsurancePrograms $2,970 · Management $4,528$7,498
IX-24 Other expenses (24a–d)Programs $14,224 · Management $7,079$21,303
IX-24e All other expensesPrograms $2,230 · Management $1,363$3,593
IX-25 Total functional expensesPrograms $3,072,050 · Management $384,571 · Fundraising $0$3,456,621
Part X · Balance sheet $286,815 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $307,089$286,815
X-16 Total assetsStart of year $308,324$286,815
X-17 Accounts payable and accrued expensesStart of year $22,261$7,617
X-26 Total liabilitiesStart of year $22,261$7,617
X-27 Net assets without donor restrictionsStart of year $220,767$213,784
X-28 Net assets with donor restrictionsStart of year $65,296$65,414
X-32 Total net assets or fund balancesStart of year $286,063$279,198
X-33 Total liabilities and net assetsStart of year $308,324$286,815
Part XI · Reconciliation of net assets $279,198 net assets at year end
XI-1 Total revenue$3,449,756
XI-2 Total expenses$3,456,621
XI-3 Revenue less expenses−$6,865
XI-4 Net assets at start of year$286,063
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$279,198

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

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