2024-01-29T08:23:01-06:00 2023-06-30 561304727 BLACKMAN & SLOOP CPAS PA 1414 RALEIGH ROAD SUITE 300 CHAPEL HILL NC 27517 990 2022-07-01 561949415 WAKE COUNTY SMART START INC WAKE 9198519550 4901 WATERS EDGE DRIVE 101 RALEIGH NC 27606 MATTHEW GLOVA TREASURER 9198519550 2024-01-17 1 MATTHEW GLOVA 999009999 0 ELIZABETH MAUCH P01988953 9199428700 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z GAYLE E HEADEN 4901 WATERS EDGE DRIVE 101 RALEIGH NC 27606 22960157 0 X WWW.WAKESMARTSTART.ORG X 1994 NC WAKE COUNTY SMART START WORKS TO ENSURE THAT YOUNG CHILDREN, BIRTH TO 5, ARE PREPARED FOR SUCCESS. 23 21 50 120 0 0 19627355 22833408 0 0 3767 78125 27126 -4423 19658248 22907110 15483991 17616661 0 0 2798400 3338172 0 0 55937 974873 1468108 19257264 22422941 400984 484169 3415796 4304569 392482 797083 3023314 3507486 X WAKE COUNTY SMART START WORKS TO ENSURE THAT YOUNG CHILDREN, BIRTH TO FIVE, ARE PREPARED FOR SUCCESS IN SCHOOL AND IN LIFE. THE ORGANIZATION WORKS WITH COMMUNITY PARTNERS TO ASSESS LOCAL NEEDS, FUNDS LOCAL PROGRAMS, AND ENSURES ACCOUNTABILITY TO SUPPORT YOUNG CHILDREN AND THEIR FAMILIES. 0 0 14285841 13386001 NC PRE-KINDERGARTEN PROGRAMTHE NC PRE-KINDERGARTEN PROGRAM IS DESIGNED TO PROVIDE HIGH-QUALITY EDUCATIONAL EXPERIENCES TO ENHANCE SCHOOL READINESS FOR ELIGIBLE FOUR-YEAR-OLDS. CHILDREN IN PRE-K ATTEND A FULL SCHOOL DAY IN A SCHOOL-YEAR PROGRAM. CHILDREN PARTICIPATING IN THE PROGRAM ARE SERVED IN LICENSED CLASSROOMS IN PUBLIC SCHOOLS, PRIVATE CHILD CARE FACILITIES, OR HEAD START PROGRAMS. FOR THE 2022-2023 FISCAL YEAR, 1,477 CHILDREN PARTICIPATED IN THE PROGRAM. THE PROGRAM WAS SUPPORTED BY A STATE GRANT AND A LOCAL GOVERNMENT GRANT. 3783329 2791437 FAMILY SUPPORT/HEALTH AND SAFETYWAKE COUNTY SMART START FUNDS FAMILY SUPPORT AND HEALTH AND SAFETY ACTIVITIES THAT BENEFIT FAMILIES AND CHILDREN IN WAKE COUNTY. FAMILY SUPPORT INCLUDES PARENTING SKILLS TRAINING, ONGOING PARENT EDUCATION, FAMILY LITERACY INITIATIVES, TRANSPORTATION, COMMUNITY OUTREACH AND CASE MANAGEMENT. HEALTH AND SAFETY INCLUDES TRAINING, TECHNICAL ASSISTANCE, COUNSELING, NUTRITION, PHYSICAL ACTIVITIES, AND REFERRALS TO ADDRESS HEALTHCARE, MENTAL HEALTH NEEDS, AND PREVENTATIVE SERVICES. APPROXIMATELY 965 CHILDREN DIRECTLY BENEFITED FROM AT LEAST ONE WAKE COUNTY SMART START FAMILY SUPPORT OR HEALTH AND SAFETY ACTIVITY. PROGRAMS ARE SUPPORTED BY STATE, FEDERAL, AND PRIVATE GRANTS. 1656625 1271217 WAKE THREESCHOOLTHIS NEW PROGRAM PROVIDES EARLY EDUCATION TO YOUNG CHILDREN IN A PLAY-BASED, DYNAMIC ENVIRONMENT, LIKE THE NATIONALLY RECOGNIZED NC PRE-K PROGRAM. RESEARCH SHOWS WHEN THREE-YEAR-OLD CHILDREN RECEIVE SUPPORT FOR LEARNING EARLY, THEY LEARN BETTER, GAIN STRONGER SKILLS, AND ARE BETTER PREPARED FOR SUCCESS IN PRE-K AND KINDERGARTEN. THIS PROGRAM LEVERAGES THE RAPID BRAIN GROWTH AND DEVELOPMENT THAT HAPPENS AT AGE THREE. THIS "FRAMEWORK" IS WHAT ALL FUTURE LEARNING IS BUILT UPON. CHILDREN PARTICIPATING IN THE PROGRAM ARE SERVED IN LICENSED PRIVATE CHILD CARE FACILITIES. FOR THE 2022-2023 FISCAL YEAR, 131 CHILDREN PARTICIPATED IN THE PROGRAM. THE PROGRAM IS SUPPORTED BY A LOCAL GOVERNMENT GRANT. 1361744 168006 CHILD CARE EDUCATION AND QUALITYIN WAKE COUNTY, 33 PERCENT OF THE BIRTH TO FIVE POPULATION ATTENDED REGULATED CHILD CARE. BECAUSE A CHILD'S EXPERIENCES IN THE FIRST FIVE YEARS ARE OF SUCH A CRITICAL NATURE, WAKE COUNTY SMART START WORKS TO ENSURE THAT QUALITY CHILD CARE IS BOTH ACCESSIBLE AND AVAILABLE TO FAMILIES WHO NEED IT. WAKE COUNTY SMART START INVESTS IN COMMUNITY PARTNERS WHO PROVIDE SUBSIDY PAYMENTS IN REGULATED CHILDCARE, WORK WITH LICENSED CHILD CARE FACILITIES TO MAINTAIN OR IMPROVE QUALITY, PROVIDE OPPORTUNITIES FOR CHILD CARE PROFESSIONALS TO INCREASE THEIR SKILLS. ADDITIONAL AREAS OF SUPPORT INCLUDE TRAINING, RESOURCE AND REFERRAL, CURRICULUM ENHANCEMENTS AND MENTORING PROGRAMS. FOR FISCAL YEAR 2022 - 2023 APPROXIMATELY 33 CHILD CARE FACILITIES WERE SERVED. PROGRAMS ARE SUPPORTED BY A STATE GRANT AND PROGRAM SERVICE FEES. PROGRAM COORDINATION AND EVALUATIONWORK WITH COMMUNITY STAKEHOLDERS TO ACHIEVE GOALS ARTICULATED IN THE STRATEGIC PLAN; WORK WITH PARTNERS TO DEVELOP EVALUATION PLANS AND TRACK IMPLEMENTATION; ASSESS PROGRESS TOWARDS GOALS, PARTICIPATE IN STRATEGIC PLANNING; GATHER AND ANALYZE RELEVANT DATA; COMMUNITY NEEDS ASSESSMENTS; MANAGE REQUESTS FOR PROPOSALS PROCESS AND PARTICIPATE IN THE DEVELOPMENT OF FUNDING RECOMMENDATIONS. THE PROGRAM IS SUPPORTED BY A STATE GRANT. 1361744 168006 21087539 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 29 0 1 50 1 0 0 0 0 0 0 0 0 0 0 0 0 X 23 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NC X X X GAYLE E HEADEN 9198519550 4901 WATERS EDGE DRIVE 101 RALEIGH NC 27606 GAYLE HEADON EXECUTIVE DIRECTOR 40.00 X 133966 0 7219 GARY CARR DIRECTOR OF FINANCE 40.00 X 121111 0 15306 ANGIE WELSH FORMER DIRECTOR 1.00 X 50550 0 0 SHERRY HEUSER CHAIR 1.00 X X 8350 0 0 CHRISTINE ALVARADO DIRECTOR 1.00 X 0 0 0 MARIA CERVANIA DIRECTOR (THR: 12/2022) 1.00 X 0 0 0 NIKIA COATES DIRECTOR 1.00 X 0 0 0 VERONICA CREECH DIRECTOR 1.00 X 0 0 0 HEATHER DRENNAN DIRECTOR 1.00 X 0 0 0 MATTHEW ELLINWOOD DIRECTOR (FR: 7/2022) 1.00 X 0 0 0 SUSAN EVANS DIRECTOR 1.00 X 0 0 0 MATTHEW GLOVA DIRECTOR 1.00 X 0 0 0 ELIZABETH HAMNER DIRECTOR 1.00 X 0 0 0 TONYA KANGKOLO DIRECTOR 1.00 X 0 0 0 CATHERINE LASSITER DIRECTOR 1.00 X 0 0 0 SHARON LOZA DIRECTOR 1.00 X 0 0 0 CATTY MOORE DIRECTOR 1.00 X 0 0 0 ANTONIA PEDROZA DIRECTOR 1.00 X 0 0 0 KIMBERLY SHAW DIRECTOR 1.00 X 0 0 0 CHERYL STALLINGS DIRECTOR (FR: 1/2023) 1.00 X 0 0 0 CHARLOTTE TURPIN DIRECTOR 1.00 X 0 0 0 TONYA VENABLE DIRECTOR (FR: 7/2022) 1.00 X 0 0 0 MICHAEL WASILICK DIRECTOR 1.00 X 0 0 0 KATHERINE WILLIAMS VICE CHAIR 1.00 X X 0 0 0 BARBARA MORALES BURKE PAST CHAIR 1.00 X X 0 0 0 JOE WHITE TREASURER 1.00 X X 0 0 0 LESLIE ANN JACKSON SECRETARY 1.00 X X 0 0 0 313977 0 22525 2 1 0 0 0 32042 22173904 627462 22833408 78125 78125 23463 32042 53047 -29584 -29584 SALES TAX REFUNDS 900099 25161 25161 25161 22907110 0 0 73702 17616661 17616661 320310 232234 79587 8489 2300689 1660849 610492 29348 170909 120055 47736 3118 349620 267912 74177 7531 196644 139760 51154 5730 990 990 7307 7307 821822 719816 102006 4115 914 3181 20 47588 26688 20900 94587 41646 52564 377 212969 149124 63845 26510 21282 4692 536 47731 29372 18064 295 19791 19791 SMALL EQUIPMENT UNDER $ 76794 44276 32025 493 OTHER REFUND 48684 48684 SALES TAX EXPENSE 36869 36869 OUTREACH AND EDUCATION 11950 11070 880 10401 5880 4521 22422941 21087539 1279465 55937 156918 149571 3136366 4043344 122512 111654 3415796 4304569 7644 1268 384838 795815 392482 797083 X 1999277 2004560 1024037 1502926 3023314 3507486 3415796 4304569 484169 3 0 X 0 1 X 0 1 1 X 17737520 18397891 20078107 19627355 22833408 98674281 17737520 18397891 20078107 19627355 22833408 98674281 98674281 13126 13860 3575 3767 78125 112453 13802 16975 16522 27126 25161 99586 98886320 49525 0.99790 0.99860 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SALES TAX REFUND - 2018 AMOUNT: $ 13,802. 2019 AMOUNT: $ 16,975. 2020 AMOUNT: $ 16,522. 2021 AMOUNT: $ 27,126. 2022 AMOUNT: $ 25,161. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2500 2500 22420442 22422942 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 7500 5000 2500 2500 17500 250000 250000 250000 250000 1000000 1500000 0 X 22960157 53047 53047 22907110 0 22907110 22475988 53047 53047 22422941 0 22422941 PART X, LINE 2: WAKE COUNTY SMART START IS EXEMPT FROM PAYMENT OF INCOME TAXES UNDER THE PROVISION OF SECTION 501(C)3 OF THE IRC EXCEPT TO THE EXTENT OF TAXES ON ANY UNRELATED BUSINESS INCOME. FASB ASC 740 PROVIDES GUIDANCE FOR HOW UNCERTAIN TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, PRESENTED AND DISCLOSED IN THE FINANCIAL STATEMENTS. FASB ASC 740 REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKED IN THE COURSE OF PREPARING FINANCIAL STATEMENTS TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED BY THE APPLICABLE TAX AUTHORITY. WAKE COUNTY SMART START DOES NOT BELIEVE THERE ARE ANY UNRECOGNIZED TAX BENEFITS OR COSTS AS OF JUNE 30, 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISER EVENT EXPENSES 53,047. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISER EVENT EXPENSES 53,047. FORM 990, PART XII, LINE 3B AND SCHEDULE D PART XI AND XII THE SINGLE AUDIT HAD NOT BEEN COMPLETED AT THE TIME THE 990 WAS FINALIZED. BUILDING BRIGHT FUTURES GALA 55505 32042 23463 702 6286 46059 55505 32042 23463 702 6286 46059 53047 -29584 1 A SAFE PLACE CHILD ENRICHMENT CENTER INC 201 CLARENDON CRESCENT RALEIGH NC 27610 201187875 420084 6329 COST EDUCATIONAL EQUIPMENT NC PREK, WAKE THREESCHOOL, QUALITY ENHANCEMENT ABC LAND INC II 55 LILES DEAN ROAD WENDELL NC 27591 561239648 864538 12740 COST EDUCATIONAL EQUIPMENT NC PREK, WAKE THREESCHOOL ACADEMICALLY BASED CHILD 916-107 ROCK QUARRY ROAD RALEIGH NC 27610 562056643 767606 11752 COST EDUCATIONAL EQUIPMENT NC PREK, WAKE THREESCHOOL ASHEBRIDGE CHILDREN'S ACADEMY 916 OLD HONEYCUTT FUQUAYVARINA NC 27516 273357203 0 10000 COST EDUCATIONAL EQUIPMENT, OLE QUALITY ENHANCEMENT BAMBINO'S PLAYSCHOOL 3404 DAVIS DR CARY NC 27519 814366903 0 7931 COST EDUCATIONAL EQUIPMENT QUALITY ENHANCEMENT BRIGHT BEGINNINGS OF CARY INC 123 BRIGHT BEGINNINGS WAY CARY NC 27519 562134126 1073673 28556 COST EDUCATIONAL EQUIPMENT NC PREK, WAKE THREESCHOOL, QUALITY ENHANCEMENT CATHOLIC CHARITIES OF THE DIOCESE OF RALEIGH INC 715 NAZARETH STREET RALEIGH NC 27606 560529943 501(C)3 163098 0 FINANCIAL ASSISTANCE CONTRACT CHILD CARE SERVICES ASSOCIATION PO BOX 901 CHAPEL HILL NC 27514 561514058 501(C)3 139782 0 FINANCIAL ASSISTANCE CONTRACT CHILDCARE NETWORK INC 6053 VETERANS PARKWAY BLDG 300 COLUMBUS GA 31909 630986576 2852995 39942 COST EDUCATIONAL EQUIPMENT NC PREK, WAKE THREESCHOOL CREATIVE LEARNING ENTERPRISE 4309 TEN TEN ROAD APEX NC 27539 465078995 288353 6459 COST EDUCATIONAL EQUIPMENT NC PREK CREATIVE SCHOOLS INC 4915 WATERS EDGE DR RALEIGH NC 27606 561469260 1037484 13696 COST EDUCATIONAL EQUIPMENT NC PREK, WAKE THREESCHOOL DHIC 113 S WILMINGTON ST RALEIGH NC 27601 561085131 501(C)3 12000 11350 COST PUBLIC ART PROJECT KALEIDOSCOPE GRANT EARLY PRESCHOOL & LEARNING CENTER LLC 2614 FAIRWAY DRIVE RALEIGH NC 27603 562222511 452004 7009 COST EDUCATIONAL EQUIPMENT NC PREK FAMILY RESOURCE CENTER - SOUTH ATLANTIC 3825 BARRETT DR STE 104 RALEIGH NC 27609 201257901 501(C)3 384037 0 FINANCIAL ASSISTANCE CONTRACT FRANKIE LEMMON SCHOOL & DEVELOPMENT CENTER 3311 CARL SANDBURG CT RALEIGH NC 27610 560931467 501(C)3 197280 3336 COST EDUCATIONAL EQUIPMENT NC PREK HAPPY PLACE TO BEE 801 W GARNER ROAD GARNER NC 27529 871970077 0 9061 COST EDUCATIONAL EQUIPMENT QUALITY ENHANCEMENT IGLESIA FIESTA CRISTIANA 100 S HUGHES ST APEX NC 27502 561158859 501(C)3 39218 0 FINANCIAL ASSISTANCE CONTRACT KIDDIE CARE ACADEMY 3658 COACH LANTERN LN WAKE FOREST NC 27587 342067299 0 7038 COST EDUCATIONAL EQUIPMENT QUALITY ENHANCEMENT KIDS FIRST ACADEMY INC 3308 POOLE RD RALEIGH NC 27610 271294274 417390 6541 COST EDUCATIONAL EQUIPMENT NC PREK KINDERCARE LEARNING CENTER 650 NE HOLLADAY ST SUITE 1400 PORTLAND OR 97232 474478313 456900 11736 COST EDUCATIONAL EQUIPMENT NC PREK, QUALITY ENHANCEMENT LITTLE BELIEVERS ACADEMY II 309 HOLMAN ST GARNER NC 27529 471308220 105178 4135 COST EDUCATIONAL EQUIPMENT NC PREK LITTLE DESTINY LITERACY & DISCOVERY CHILD DEVELOPMENT CENTER 3329 FORESTVILLE RD RALEIGH NC 276168700 463319443 443278 10613 COST EDUCATIONAL EQUIPMENT NC PREK LITTLE HANDS 'N' FEET CHILD CARE CENTER INC 2906 BRENTWOOD RD RALEIGH NC 27604 208612696 195468 3176 COST EDUCATIONAL EQUIPMENT NC PREK LUCY DANIELS CENTER FOR EARLY CHILDHOOD 9003 WESTON PARKWAY CARY NC 27513 581863104 501(C)3 397159 0 FINANCIAL ASSISTANCE CONTRACT MARTIN-PITT PARTNERSHIP FOR CHILDREN INC 111 EASTBORRK DR GREENVILLE NC 27858 561913394 501(C)3 10560 0 BCNCF GRANT MECKLENBURG PARTNERSHIP FOR CHILDREN 601 E FIFTH ST SUITE 200 CHARLOTTE NC 28205 561853108 501(C)3 10560 0 BCNCF GRANT METHOD CHILD DEVELOPMENT CENTER 900 TRAILWOOD DRIVE RALEIGH NC 27606 560939512 501(C)3 293887 4069 COST EDUCATIONAL EQUIPMENT NC PREK OAK VILLAGE ACADEMY 110 TALS ROCK WAY CARY NC 28519 814668764 0 15144 COST EDUCATIONAL EQUIPMENT QUALITY ENHANCEMENT PASSAGE HOME PO BOX 28165 RALEIGH NC 27611 561765360 501(C)3 83090 0 FINANCIAL ASSISTANCE CONTRACT PRESTON CHILDREN'S ACADEMY 551 JAMES JACKSON AVENUE CARY NC 27513 203690113 330508 7700 COST EDUCATIONAL EQUIPMENT NC PREK PRIMARY BEGINNINGS CHILD DEVELOPMENT 2100 NORTH HILLS DRIVE RALEIGH NC 27612 562133291 743234 9953 COST EDUCATIONAL EQUIPMENT NC PREK RANDOLPH PARTNERSHIP FOR CHILDREN 349 SUNSET AVE ASHEBORO NC 27203 311612024 10560 0 BCNCF GRANT SAFECHILD INC 864 W MORGAN STREET RALEIGH NC 27603 561817816 501(C)3 97620 0 FINANCIAL ASSISTANCE CONTRACT SHAW UNIVERSITY CENTER FOR EARLY CHILDHOOD EDUCATION 317 E LENOIR STREET RALEIGH NC 27601 560530235 501(C)3 183452 2529 COST EDUCATIONAL EQUIPMENT NC PREK STEPS AND STAGES CHILD CARE 4690 WENDELL BLVD WENDELL NC 27591 811277369 0 11058 COST EDUCATIONAL EQUIPMENT NC PREK TAMMY LYNN CENTER FOR DEVELOPMENTAL DISABILITIES 739 CHAPPELL DRIVE RALEIGH NC 27606 561949972 501(C)3 120538 0 NC PREK TELAMON CORPORATION 5560 MUNFORD ROAD SUITE 201 RALEIGH NC 27612 561022483 501(C)3 530460 0 NC PREK THE HAPPY FACE PRESCHOOL 5010 FORT SUMTER ROAD RALEIGH NC 27606 561836772 674047 5842 COST EDUCATIONAL EQUIPMENT NC PREK, WAKE THREESCHOOL THE NORTH CAROLINA COMMUNITY OF COALITIONS 12 IRON GATE DRIVE ZEBULON NC 27597 834280830 501(C)3 10000 0 KALEIDOSCOPE GRANT TRIANGLE AREA PARENTING SUPPORT PO BOX 1454 APEX NC 27502 813973425 501(C)3 112480 0 FINANCIAL ASSISTANCE CONTRACT WAKE COUNTY HUMAN SERVICES PO BOX 46833 RALEIGH NC 27620 566000347 GOVT 632807 0 FINANCIAL ASSISTANCE CONTRACT WAKE COUNTY PUBLIC SCHOOLS 3600 WAKE FOREST ROAD RALEIGH NC 27609 561137759 GOVT 2269391 0 NC PREK/FINANCIAL ASSISTANCE CONTRACT WANDA'S LITTLE HANDS EDUCATIONAL CENTER 3400 POOLE ROAD RALEIGH NC 27610 561999520 359676 5562 COST EDUCATIONAL EQUIPMENT NC PREK VARIOUS CHILD CARE CENTERS AND SERVICE PROVIDERS 30098 132910 COST EDUCATIONAL EQUIPMENT VARIOUS PROGRAMS 19 25 PART I, LINE 2: ALL FUNDED ACTIVITIES ARE MONITORED TO ASSURE COMPLIANCE WITH PROPOSAL AND CONTRACT REQUIREMENTS WHICH INCLUDE PROGRAM AND FINANCIAL REQUIREMENTS. PROGRAM SITES ARE VISITED TO DOCUMENT PROGRAM ACTIVITY AND COMPLIANCE, DELIVERY OF SERVICE, OUTPUTS, AND OUTCOMES. TECHNICAL SUPPORT IS PROVIDED TO ACHIEVE GOALS. 0 0 0 0 0 0 0 0 0 ANGIE WELSH FORMER DIRECTOR 50550 0 0 0 0 0 0 0 0 0 50550 0 0 0 A SAFE PLACE CHILD ENRICHMENT CENTER BOARD MEMBER 426413 KIM SHAW, BOARD MEMBER, OWNS A SAFE PLACE CHILD ENRICHMENT CENTER WHICH CONTRACTS WITH WAKE COUNTY SMART START AS A NC PREK PROVIDER. 0 KALEIDOSCOPE BOARD MEMBER 10496 ANGIE WELSH, BOARD MEMBER OPERATES KALEIDOSCOPE WHICH WAKE COUNTY SMART START SERVES AS THE FISCAL SPONSOR UNDER A CONTRACT WITH THE JOHN REX ENDOWMENT. 0 FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS COMPLETED BY A CPA FIRM. IT IS THEN REVIEWED BY THE BOARD FINANCE COMMITTEE, AFTER REVIEW IT IS DISTRIBUTED TO THE FULL BOARD AND QUESTIONS ARE DIRECTED TO THE BOARD FINANCE COMMITTEE. AFTER THIS PROCESS IS COMPLETED, THE RETURN IS SIGNED BY A BOARD OFFICER. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT-OF-INTEREST POLICY REQUIRES BOARD MEMBERS TO ANNUALLY COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM. THESE FORMS ARE REVIEWED BY THE BOARD FINANCE COMMITTEE. A SCHEDULE OF BOARD MEMBERS WITH CONFLICTS IS TAKEN TO THE FULL BOARD FOR ACTION. BOARD MEMBERS ARE REQUIRED TO ABSTAIN FROM VOTING ON ITEMS WHICH THEY HAVE A CONFLICT. BOARD MEMBERS ARE REQUIRED TO UPDATE THEIR CONFLICT-OF-INTEREST DISCLOSURE FOR ANY CHANGES DURING THE YEAR. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION AND REVIEW PROCESS FOR THE EXECUTIVE DIRECTOR IS CONDUCTED BY BOARD EXECUTIVE COMMITTEE. COMPENSATION IS DETERMINED USING INDEPENDENT COMPARABLE DATA. THE ORGANIZATION HAS A WRITTEN CONTRACT WITH THE EXECUTIVE DIRECTOR. THE LAST COMPENSATION REVIEW PERFORMED BY AN INDEPENDENT CONSULTANT WAS DONE IN 2022. THE ORGANIZATION'S SALARY STRUCTURE IS REVIEWED BY THE BOARD OF DIRECTORS ANNUALLY AND ADJUSTED BASED ON MARKET DATA. THE NORTH CAROLINA PARTNERSHIP FOR CHILDREN DEVELOPED A MANDATORY SALARY SCHEDULE FOR SMART START EXECUTIVE DIRECTORS EFFECTIVE JULY 1, 2023 AS REQUIRED BY STATE LEGISLATION. THE WAKE COUNTY SMART START EXECUTIVE DIRECTOR COMPENSATION IS FOLLOWING THE SALARY SCHEDULE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE CONTAINED IN A PUBLIC FILE AT THE ORGANIZATION'S OFFICE. DOCUMENTS ARE AVAILABLE UPON REQUEST ON ORGANIZATION'S WEBSITE, WWW.WAKESMARTSTART.ORG.