Smart Start Partnership for Children INC EIN 56-2092325

Smart Start Partnership for Children INC

EIN  56-2092325 Public charity (501(c)(3)) Hendersonville, NC Founded 1997
Form 990 (PDF) Compare with another nonprofit →
Verified accurate 9/2/26 · see original filing: IRS
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Size
$1–10M
What they do
Empowering young children through support, education, and advocacy for a stronger community foundation.
Leadership
Sonia Gironda · Executive Di · $103K
Money in and out
$2.4M revenue, $1.9M expenses
Bottom line
92% program efficiency

Empowering young children through support, education, and advocacy for a stronger community foundation. For fiscal year 2024 it reported $2.4M in revenue, $1.9M in expenses, and $919K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$2.4M
Pt VIII · Ln 12
Total expenses
$1.9M
Pt IX · Ln 25
Net assets
$919K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $511K
Where spending went · Part IX cols B–D
Program services $0.92 Management & general $0.07 Fundraising $0.00
Program efficiency
92%
of spending reaches programs▼ -1% vs prior filing year
Operating runway
6.2mo
months of highly liquid reserves at operating expense rate▲ +158% vs prior filing year
Surplus margin
+22%
revenue over expenses, this year▲ +265% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$2.4M
FY2024▲ +15%
Expenses
$1.9M
FY2024▼ -4%
Total assets
$972K
FY2024▲ +136%
Total liabilities
$53K
FY2024▲ ×11
Total revenue
$2.4M
Pt VIII · Ln 12
Total expenses
$1.9M
Pt IX · Ln 25
Net assets
$919K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$511K
Total assetsPt X · Ln 16$972K
Program-expense ratioPt IX · col B92%
Voting members of governing bodyPt I · Ln 313
Independent voting membersPt I · Ln 413
Mission & Programs · Part III

Where the work happens

3 program services account for $1.7M of program spending, described in the organization's own filed words · FY2024.
01

Child Care Quality and Availability

Smart start supports, educates, and advocates to build a strong foundation for young children by improving access to high-quality child care in henderson county. Smart start scholarships help families afford high-quality care while parents work or finish their education.

$1.4Mprogram expense
02

Family Support

For more than 25 years, smart start partnership for children has supported children's healthy development by equipping parents and caregivers with tools, resources, and community connections.

$252Kprogram expense
03

Building Strong Community Connections

Building a strong interconnected community is essential for ensuring that every child has the support they need to succeed. By working together - across sectors and roles - community members can amplify their collective impact, ensuring that all children receive the care, education and resources they need to thrive.

$119Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CSmart Start Partnership for Children INC
EINHdr · item D56-2092325
Principal addressHdr · item CHendersonville, NC
WebsiteHdr · item Jwww.smartstartpfc.org
Year of formationHdr · item L1997
State of legal domicileHdr · item MNC
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B012)
Ruling yearIRS BMFOct 1998

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a13
Independent voting membersPt VI · Ln 1b13
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Di
$103,280Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Sonia Gironda’s $103K as Executive Di is at the 34th percentile of top reported officer pay among 3393 $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

NameFY2024FY2024FY2023FY2022FY2021FY2020
Sonia Gironda$103,280$97,729$89,592$77,509$77,509$66,907

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.

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Statement of Revenue

Part VIII
Contributions & grants$2.4M · 99%
Other revenue$16K · 1%
Contributions & grants99%$2.4M
Other revenue1%$16K
Investment income$6K
— government grantsLn 1e$1.8M
Total revenueLn 12$2.4M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.92 Management & general $0.07 Fundraising $0.00
Program services92%$1.7M
Management & general7%$137K
Fundraising$6K
Total functional expensesLn 25$1.9M

Balance Sheet

Part X · end of year
CashLn 1$963K
Total assetsLn 16$972K
Total liabilitiesLn 26$53K
Total net assetsLn 32$919K
Months of cash on handcomputed6.2

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $963K · Operating expenses/yr $1.9M
6.2 months
Where the money goes
Program services
Program services $1.7M · Total expenses $1.9M
92%
Management & General
Management & general $137K · Total expenses $1.9M
7%
Fundraising
Fundraising $6K · Total expenses $1.9M
0%
Cost to raise $1
Fundraising expense (3-yr avg) $5K · Solicited contributions (3-yr avg) $770K
$0.01 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $2.4M · Total revenue $2.4M
99%
Government reliance
Government grants $1.8M · Total revenue $2.4M
77%
Earned-income share
Program service revenue $0 · Total revenue $2.4M
0%
Investment reliance
Investment income $6K · Total revenue $2.4M
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $1.9M
0%
Growth & trend
Revenue growth (YoY)
This year $2.4M · Prior year $2.1M
+15%
Revenue CAGR
FY2019 $1.3M · FY2024 $2.4M
+13%
Net-asset trend (YoY)
End of year $919K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $2.4M · Expenses $1.9M
+22%
Liabilities-to-Assets
Total liabilities — · Total assets $972K
Net-asset ratio
Net assets $919K · Total assets $972K
95%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $972K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Sonia Gironda · Reported title EXECUTIVE DI · Highest reported compensation $103K · Total expenses $1.9M
6%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $475K · Total expenses $1.9M
25%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 92%
Overhead ratio 7%
Fundraising cost ratio 0%
Revenue growth 15%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 6 funders →
Grants paid · 116 grants · $7.0M · 2019–2024
Nessa's Young'uns Natural Play CentFY2024$169,109
Little Blessings Christian AcademyFY2024$153,375
Alice's PlaygroundFY2024$72,894
Steps to Hope AcademyFY2024$60,463
Little Red SchoolFY2024$51,643
Mount Pisgah Lutheran ChurchNC · FY2024$48,045
Tumblin ToddlerFY2024$41,086
Best Ever Home DaycareFY2024$38,523
The Play and Learning CenterFY2024$36,220
Love and LearningFY2024$30,034
Little Bright MindsFY2024$23,413
Gods GiftFY2024$23,028
Grace Lutheran ChurchNC · FY2024$22,146
Fumc HendersonvilleFY2024$20,418
East Coast Migrant Head StartNC · FY2024$20,306
Immaculata Pre-K and the GrottoFY2024$15,903
Wnc SourceFY2024$15,825
See all 116 grants →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024$2.1M revenue · ⤓ 990 PDF
FY2023$2.3M revenue · ⤓ 990 PDF
FY2022$2.2M revenue · ⤓ 990 PDF
FY2021$1.2M revenue · ⤓ 990 PDF
FY2020$1.3M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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