WAKE COUNTY SMARTSTART: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- WAKE COUNTY SMARTSTART (EIN 56-1949415)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2024-11-04
- IRS object ID
- 202413099349302416
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule I
- Schedule J
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-04T14:01:53-06:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 561304727 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLACKMAN & SLOOP ADVISORS INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1414 RALEIGH ROAD SUITE 300 | AddressLine1Txt |
| City | CHAPEL HILL | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27517 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 561949415 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WAKE COUNTY SMART START INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WAKE | BusinessNameControlTxt |
| Phone | 9198519550 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4901 WATERS EDGE DRIVE 101 | AddressLine1Txt |
| City | RALEIGH | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27606 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MATTHEW GLOVA | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 9198519550 | PhoneNum |
| Signature | 2024-10-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ELIZABETH MAUCH | PreparerPersonNm |
| PTIN | P01988953 | PTIN |
| Phone | 9199428700 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GAYLE E HEADEN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4901 WATERS EDGE DRIVE 101 | AddressLine1Txt |
| City | RALEIGH | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27606 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $25,102,327 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.WAKESMARTSTART.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1994 | FormationYr |
| Legal Domicile State | NC | LegalDomicileStateCd |
| Activity Or Mission | WAKE COUNTY SMART START WORKS TO ENSURE THAT YOUNG CHILDREN, BIRTH TO 5, ARE PREPARED FOR SUCCESS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 47 | TotalEmployeeCnt |
| Total Volunteers | 158 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $22,833,408 | PYContributionsGrantsAmt |
| CY Contributions Grants | $24,873,868 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $78,125 | PYInvestmentIncomeAmt |
| CY Investment Income | $195,894 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$4,423 | PYOtherRevenueAmt |
| CY Other Revenue | $32,565 | CYOtherRevenueAmt |
| PY Total Revenue | $22,907,110 | PYTotalRevenueAmt |
| CY Total Revenue | $25,102,327 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $17,616,661 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $19,563,939 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,338,172 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,779,166 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $53,520 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,468,108 | PYOtherExpensesAmt |
| CY Other Expenses | $1,685,522 | CYOtherExpensesAmt |
| PY Total Expenses | $22,422,941 | PYTotalExpensesAmt |
| CY Total Expenses | $25,028,627 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $484,169 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $73,700 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,304,569 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,982,549 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $797,083 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $401,363 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,507,486 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,581,186 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | 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, ENSURES ACCOUNTABILITY AND LEVERAGES RESOURCES TO SUPPORT YOUNG CHILDREN AND THEIR FAMILIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $14,715,527 | ExpenseAmt |
| Grant | $13,701,367 | GrantAmt |
| Desc | 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 2023-2024 FISCAL YEAR, 1,616 CHILDREN PARTICIPATED IN THE PROGRAM. THE PROGRAM WAS SUPPORTED BY A STATE GRANT AND A LOCAL GOVERNMENT GRANT. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,458,209 | ExpenseAmt |
| Grant | $3,262,048 | GrantAmt |
| Desc | 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 FAMILY NAVIGATION. HEALTH AND SAFETY INCLUDES TRAINING, TECHNICAL ASSISTANCE, COUNSELING, NUTRITION, PHYSICAL ACTIVITIES, AND REFERRALS TO ADDRESS HEALTHCARE, MENTAL HEALTH NEEDS, AND PREVENTATIVE SERVICES. APPROXIMATELY 1,026 CHILDREN DIRECTLY BENEFITED FROM AT LEAST ONE WAKE COUNTY SMART START FAMILY SUPPORT OR HEALTH AND SAFETY ACTIVITY. PROGRAMS ARE SUPPORTED BY STATE AND PRIVATE GRANTS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,974,733 | ExpenseAmt |
| Grant | $2,491,921 | GrantAmt |
| Desc | WAKE THREESCHOOLTHIS 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 2023-2024 FISCAL YEAR, 282 CHILDREN PARTICIPATED IN THE PROGRAM. THE PROGRAM IS SUPPORTED BY A LOCAL GOVERNMENT GRANT. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,411,419 | ExpenseAmt |
| Grant | $108,603 | GrantAmt |
| Desc | OTHER PROGRAM SERVICES:CHILD CARE EDUCATION AND QUALITYIN WAKE COUNTY, 32 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, AND PROVIDE OPPORTUNITIES FOR CHILD CARE PROFESSIONALS TO INCREASE THEIR SKILLS. ADDITIONAL AREAS OF SUPPORT INCLUDE TRAINING, CURRICULUM ENHANCEMENTS AND MENTORING PROGRAMS. FOR FISCAL YEAR 2023 - 2024 APPROXIMATELY 32 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. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $1,411,419 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $108,603 | TotalOtherProgSrvcGrantAmt |
| Total Program Service Expenses | $23,559,888 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (1) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 35 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 47 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 21 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GAYLE E HEADEN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9198519550 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4901 WATERS EDGE DRIVE 101 | AddressLine1Txt |
| City | RALEIGH | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27606 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| GAYLE HEADON | |||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | Yes (X) | $172,449 | $0 | $9,167 | |
| GARY CARR | |||||||
| DIRECTOR OF FINANCE | 40.00 | Yes (X) | Yes (X) | $149,291 | $0 | $16,552 | |
| CAROL C ORJI | |||||||
| DIRECTOR OF ECI | 40.00 | $105,171 | $0 | $14,435 | Yes (X) | ||
| KATHERINE WILLIAMS | |||||||
| CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| NIKIA COATES | |||||||
| VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MATTHEW ELLINWOOD | |||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MATTHEW GLOVA | |||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| CHRISTINE ALVARADO | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| HEATHER DRENNAN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SUSAN EVANS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SHERRY HEUSER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MICKEY HOLT | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LESLIE ANN JACKSON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TONYA KANGKOLO | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CATHERINE LASSITER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| AMELIA MUSE | |||||||
| DIRECTOR FR JULY 2023 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RONETTA PEARSALL | |||||||
| DIRECTOR FR JULY 2023 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ANTONIA PEDROZA | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| COLLEEN ROACHE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHERYL STALLINGS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TONYA VENABLE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOE WHITE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| STACEY WILSON-NORMAN | |||||||
| DIRECTOR FR JULY 2023 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $426,911 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $40,154 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $24,563,102 | GovernmentGrantsAmt |
| All Other Contributions | $310,766 | AllOtherContributionsAmt |
| Total Contributions | $24,873,868 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $195,894 | TotalRevenueColumnAmt |
| Exclusion | $195,894 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SALES TAX REFUNDS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $32,565 | TotalRevenueColumnAmt |
| Exclusion | $32,565 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $32,565 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,102,327 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $228,459 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,563,939 | TotalAmt |
| Program Services | $19,563,939 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $367,570 | TotalAmt |
| Program Services | $265,225 | ProgramServicesAmt |
| Management And General | $99,044 | ManagementAndGeneralAmt |
| Fundraising | $3,301 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,542,514 | TotalAmt |
| Program Services | $1,822,715 | ProgramServicesAmt |
| Management And General | $696,234 | ManagementAndGeneralAmt |
| Fundraising | $23,565 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $267,579 | TotalAmt |
| Program Services | $202,413 | ProgramServicesAmt |
| Management And General | $63,909 | ManagementAndGeneralAmt |
| Fundraising | $1,257 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $381,655 | TotalAmt |
| Program Services | $307,377 | ProgramServicesAmt |
| Management And General | $71,696 | ManagementAndGeneralAmt |
| Fundraising | $2,582 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $219,848 | TotalAmt |
| Program Services | $157,876 | ProgramServicesAmt |
| Management And General | $59,935 | ManagementAndGeneralAmt |
| Fundraising | $2,037 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $475 | TotalAmt |
| Management And General | $475 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,754 | TotalAmt |
| Management And General | $7,754 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $844,010 | TotalAmt |
| Program Services | $695,295 | ProgramServicesAmt |
| Management And General | $145,439 | ManagementAndGeneralAmt |
| Fundraising | $3,276 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,599 | TotalAmt |
| Program Services | $2,658 | ProgramServicesAmt |
| Management And General | $3,342 | ManagementAndGeneralAmt |
| Fundraising | $599 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,604 | TotalAmt |
| Program Services | $55,698 | ProgramServicesAmt |
| Management And General | $25,010 | ManagementAndGeneralAmt |
| Fundraising | $896 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $188,131 | TotalAmt |
| Program Services | $119,926 | ProgramServicesAmt |
| Management And General | $63,926 | ManagementAndGeneralAmt |
| Fundraising | $4,279 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $230,942 | TotalAmt |
| Program Services | $157,489 | ProgramServicesAmt |
| Management And General | $62,164 | ManagementAndGeneralAmt |
| Fundraising | $11,289 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,705 | TotalAmt |
| Program Services | $40,976 | ProgramServicesAmt |
| Management And General | $4,729 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,698 | TotalAmt |
| Program Services | $61,989 | ProgramServicesAmt |
| Management And General | $14,360 | ManagementAndGeneralAmt |
| Fundraising | $349 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,312 | TotalAmt |
| Program Services | $2,293 | ProgramServicesAmt |
| Management And General | $20,019 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SMALL EQUIP UNDER $500 | $89,968 | $85,574 | $4,304 | $90 |
| OTHER REFUND | $34,829 | $34,829 | ||
| SALES TAX EXPENSE | $30,048 | $0 | $30,048 | $0 |
| DUES AND SUBSCRIPTIONS | $15,745 | $7,743 | $8,002 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,702 | TotalAmt |
| Program Services | $10,702 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,028,627 | TotalAmt |
| Program Services | $23,559,888 | ProgramServicesAmt |
| Management And General | $1,415,219 | ManagementAndGeneralAmt |
| Fundraising | $53,520 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $149,571 | BOYAmt |
| EOY | $238,391 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,043,344 | BOYAmt |
| EOY | $3,680,539 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $111,654 | BOYAmt |
| EOY | $63,619 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,304,569 | BOYAmt |
| EOY | $3,982,549 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,268 | BOYAmt |
| EOY | $1,336 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $795,815 | BOYAmt |
| EOY | $400,027 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $797,083 | BOYAmt |
| EOY | $401,363 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,004,560 | BOYAmt |
| EOY | $2,174,146 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,502,926 | BOYAmt |
| EOY | $1,407,040 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,507,486 | BOYAmt |
| EOY | $3,581,186 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,304,569 | BOYAmt |
| EOY | $3,982,549 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $73,700 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18,397,891 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $20,078,107 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $19,627,355 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,833,408 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,873,868 | CurrentTaxYearAmt |
| Total | $105,810,629 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18,397,891 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $20,078,107 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $19,627,355 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,833,408 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,873,868 | CurrentTaxYearAmt |
| Total | $105,810,629 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $105,810,629 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,860 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,575 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,767 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $78,125 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $195,895 | CurrentTaxYearAmt |
| Total | $295,222 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16,975 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,522 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $27,126 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $25,161 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $32,565 | CurrentTaxYearAmt |
| Total | $118,349 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $106,224,200 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $49,525 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99610 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99790 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | SALES TAX REFUND - 2019 AMOUNT: $ 16,975. 2020 AMOUNT: $ 16,522. 2021 AMOUNT: $ 27,126. 2022 AMOUNT: $ 25,161. 2023 AMOUNT: $ 32,565. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $5,000 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $5,000 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $23,554,888 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $23,559,888 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,000,000 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $250,000 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $1,000,000 | CurrentYearMinus3Amt |
| Current Year Minus2 | $1,000,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $1,000,000 | CurrentYearMinus1Amt |
| Current Year | $1,000,000 | CurrentYearAmt |
| Total | $4,000,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $6,000,000 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $5,000 | CurrentYearMinus3Amt |
| Current Year Minus2 | $2,500 | CurrentYearMinus2Amt |
| Current Year Minus1 | $2,500 | CurrentYearMinus1Amt |
| Current Year | $5,000 | CurrentYearAmt |
| Total | $15,000 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $250,000 | CurrentYearMinus3Amt |
| Current Year Minus2 | $250,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $250,000 | CurrentYearMinus1Amt |
| Current Year | $250,000 | CurrentYearAmt |
| Total | $1,000,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $1,500,000 | GrassrootsCeilingAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $25,102,327 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $25,102,327 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $25,102,327 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $25,028,627 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $25,028,627 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $25,028,627 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 TAKEN 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, 2024. |
| 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. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (38 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc | Purpose Of GrantPurposeOfGrantTxt | IRC SectionIRCSectionDesc |
|---|---|---|---|---|---|---|---|---|---|---|
| A SAFE PLACE CHILD ENRICHMENT CENTER INC | ||||||||||
| 201 CLARENDON CRESCENT | RALEIGH | NC | 27610 | 201187875 | $447,886 | $2,127 | COST | EDUCATIONAL EQUIPMENT | NC PREK, WAKE THREESCHOOL, QUALITY ENHANCEMENT | |
| ABC LAND INC II | ||||||||||
| 55 LILES DEAN ROAD | WENDELL | NC | 27591 | 561239648 | $944,863 | $12,023 | COST | EDUCATIONAL EQUIPMENT | NC PREK, WAKE THREESCHOOL | |
| ACADEMICALLY BASED CHILD | ||||||||||
| 916-107 ROCK QUARRY ROAD | RALEIGH | NC | 27610 | 562056643 | $765,692 | $5,997 | COST | EDUCATIONAL EQUIPMENT | NC PREK, WAKE THREESCHOOL | |
| BOOK HARVEST | ||||||||||
| 2501 UNIVERSITY DR | DURHAM | NC | 27707 | 452610533 | $132,341 | $0 | FINANCIAL ASSISTANCE CONTRACT | 501(C)3 | ||
| BRIGHT BEGINNINGS OF CARY INC | ||||||||||
| 123 BRIGHT BEGINNINGS WAY | CARY | NC | 27519 | 562134126 | $1,217,951 | $13,820 | COST | EDUCATIONAL EQUIPMENT | NC PREK, WAKE THREESCHOOL, QUALITY ENHANCEMENT | |
| CATHOLIC CHARITIES OF THE DIOCESE OF RALEIGH INC | ||||||||||
| 715 NAZARETH STREET | RALEIGH | NC | 27606 | 560529943 | $174,439 | $0 | FINANCIAL ASSISTANCE CONTRACT | 501(C)3 | ||
| CHILDCARE NETWORK INC | ||||||||||
| 6053 VETERANS PARKWAY BLDG 300 | COLUMBUS | GA | 31909 | 630986576 | $2,968,102 | $32,638 | COST | EDUCATIONAL EQUIPMENT | NC PREK, WAKE THREESCHOOL | |
| CREATIVE LEARNING ENTERPRISE | ||||||||||
| 4309 TEN TEN ROAD | APEX | NC | 27539 | 465078995 | $339,657 | $4,327 | COST | EDUCATIONAL EQUIPMENT | NC PREK | |
| CREATIVE SCHOOLS INC | ||||||||||
| 4915 WATERS EDGE DR | RALEIGH | NC | 27606 | 561469260 | $1,019,739 | $13,521 | COST | EDUCATIONAL EQUIPMENT | NC PREK, WAKE THREESCHOOL | |
| EARLY PRESCHOOL & LEARNING CENTER LLC | ||||||||||
| 2614 FAIRWAY DRIVE | RALEIGH | NC | 27603 | 562222511 | $545,373 | $4,649 | COST | EDUCATIONAL EQUIPMENT | NC PREK, WAKE THREESCHOOL | |
| FAMILY RESOURCE CENTER - SOUTH ATLANTIC | ||||||||||
| 3825 BARRETT DR STE 104 | RALEIGH | NC | 27609 | 201257901 | $384,763 | $0 | FINANCIAL ASSISTANCE CONTRACT | 501(C)3 | ||
| FRANKIE LEMMON SCHOOL & DEVELOPMENT CENTER | ||||||||||
| 3311 CARL SANDBURG CT | RALEIGH | NC | 27610 | 560931467 | $257,793 | $13,951 | COST | EDUCATIONAL EQUIPMENT | NC PREK, WAKE THREESCHOOL | 501(C)3 |
| GODDARD (AAN ENTERPRISES) HOLLY SPRINGS | ||||||||||
| 801 EARP ST | HOLLY SPRINGS | NC | 27540 | 205349088 | $0 | $20,592 | COST | EDUCATIONAL EQUIPMENT | QUALITY ENHANCEMENT | |
| HAPPY PLACE TO BEE | ||||||||||
| 801 W GARNER ROAD | GARNER | NC | 27529 | 871970077 | $0 | $14,263 | COST | EDUCATIONAL EQUIPMENT | QUALITY ENHANCEMENT | |
| IGLESIA FIESTA CRISTIANA | ||||||||||
| 100 S HUGHES ST | APEX | NC | 27502 | 561158859 | $101,651 | $0 | FINANCIAL ASSISTANCE CONTRACT | 501(C)3 | ||
| KIDS FIRST ACADEMY INC | ||||||||||
| 3308 POOLE RD | RALEIGH | NC | 27610 | 271294274 | $565,313 | $6,655 | COST | EDUCATIONAL EQUIPMENT | NC PREK, WAKE THREESCHOOL | |
| KINDERCARE LEARNING CENTER | ||||||||||
| 650 NE HOLLADAY ST SUITE 1400 | PORTLAND | OR | 97232 | 474478313 | $454,166 | $23,158 | COST | EDUCATIONAL EQUIPMENT | NC PREK, QUALITY ENHANCEMENT | |
| LITTLE BELIEVERS ACADEMY II | ||||||||||
| 309 HOLMAN ST | GARNER | NC | 27529 | 471308220 | $260,637 | $4,291 | COST | EDUCATIONAL EQUIPMENT | NC PREK, WAKE THREESCHOOL | |
| LITTLE DESTINY LITERACY & DISCOVERY CHILD DEVELOPMENT CENTER | ||||||||||
| 3329 FORESTVILLE RD | RALEIGH | NC | 276168700 | 463319443 | $274,006 | $475 | COST | EDUCATIONAL EQUIPMENT | NC PREK | |
| LITTLE HANDS 'N' FEET CHILD CARE CENTER INC | ||||||||||
| 2906 BRENTWOOD RD | RALEIGH | NC | 27604 | 208612696 | $250,852 | $8,184 | COST | EDUCATIONAL EQUIPMENT | NC PREK | |
| LITTLE MAKERS ACADEMY | ||||||||||
| 2801 S WILMINGTON 103 | RALEIGH | NC | 27603 | 813139046 | $0 | $10,000 | COST | EDUCATIONAL EQUIPMENT | QUALITY ENHANCEMENT | |
| LITTLE SPROUTS ACADEMY | ||||||||||
| 535 W GANNON AVE | ZEBULON | NC | 27597 | 923116567 | $0 | $9,998 | COST | EDUCATIONAL EQUIPMENT | QUALITY ENHANCEMENT | |
| LUCY DANIELS CENTER FOR EARLY CHILDHOOD | ||||||||||
| 9003 WESTON PARKWAY | CARY | NC | 27513 | 581863104 | $633,163 | $0 | FINANCIAL ASSISTANCE CONTRACT | 501(C)3 | ||
| METHOD CHILD DEVELOPMENT CENTER | ||||||||||
| 900 TRAILWOOD DRIVE | RALEIGH | NC | 27606 | 560939512 | $219,731 | $710 | COST | EDUCATIONAL EQUIPMENT | NC PREK | 501(C)3 |
| PASSAGE HOME | ||||||||||
| PO BOX 28165 | RALEIGH | NC | 27611 | 561765360 | $55,930 | $0 | FINANCIAL ASSISTANCE CONTRACT | 501(C)3 | ||
| PRESTON CHILDREN'S ACADEMY | ||||||||||
| 551 JAMES JACKSON AVENUE | CARY | NC | 27513 | 203690113 | $230,555 | $0 | NC PREK | |||
| PRIMARY BEGINNINGS CHILD DEVELOPMENT | ||||||||||
| 2100 NORTH HILLS DRIVE | RALEIGH | NC | 27612 | 562133291 | $793,311 | $14,088 | COST | EDUCATIONAL EQUIPMENT | NC PREK | |
| SAFECHILD INC | ||||||||||
| 864 W MORGAN STREET | RALEIGH | NC | 27603 | 561817816 | $119,360 | $0 | FINANCIAL ASSISTANCE CONTRACT | 501(C)3 | ||
| SHAW UNIVERSITY CENTER FOR EARLY CHILDHOOD EDUCATION | ||||||||||
| 317 E LENOIR STREET | RALEIGH | NC | 27601 | 560530235 | $252,895 | $28,835 | COST | EDUCATIONAL EQUIPMENT | NC PREK | 501(C)3 |
| SMART START ADVOCATES | ||||||||||
| PO BOX 10714 | RALEIGH | NC | 27605 | 274873512 | $5,000 | $0 | DONATION FOR PROGRAM SUPPORT | 501(C)3 | ||
| STEP UP MINISTRY | ||||||||||
| 1701 OBERLIN RD | RALEIGH | NC | 27608 | 561655255 | $50,000 | $0 | FINANCIAL ASSISTANCE CONTRACT | |||
| TELAMON CORPORATION | ||||||||||
| 5560 MUNFORD ROAD SUITE 201 | RALEIGH | NC | 27612 | 561022483 | $917,427 | $0 | NC PREK, WAKE THREESCHOOL | 501(C)3 | ||
| THE HAPPY FACE PRESCHOOL | ||||||||||
| 5010 FORT SUMTER ROAD | RALEIGH | NC | 27606 | 561836772 | $637,221 | $6,569 | COST | EDUCATIONAL EQUIPMENT | NC PREK, WAKE THREESCHOOL | |
| TRIANGLE AREA PARENTING SUPPORT | ||||||||||
| PO BOX 1454 | APEX | NC | 27502 | 813973425 | $141,805 | $0 | FINANCIAL ASSISTANCE CONTRACT | 501(C)3 | ||
| WAKE COUNTY HUMAN SERVICES | ||||||||||
| PO BOX 46833 | RALEIGH | NC | 27620 | 566000347 | $690,111 | $0 | FINANCIAL ASSISTANCE CONTRACT | GOVT | ||
| WAKE COUNTY PUBLIC SCHOOLS | ||||||||||
| 3600 WAKE FOREST ROAD | RALEIGH | NC | 27609 | 561137759 | $2,831,115 | $0 | NC PREK/FINANCIAL ASSISTANCE CONTRACT | GOVT | ||
| WANDA'S LITTLE HANDS EDUCATIONAL CENTER | ||||||||||
| 3400 POOLE ROAD | RALEIGH | NC | 27610 | 561999520 | $502,629 | $7,650 | COST | EDUCATIONAL EQUIPMENT | NC PREK, WAKE THREESCHOOL | |
| VARIOUS CHILD CARE CENTERS AND SERVICE PROVIDERS | ||||||||||
| $30,515 | $89,426 | COST | EDUCATIONAL EQUIPMENT | VARIOUS PROGRAMS | ||||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 15 | Total501c3OrgCnt |
| Total Other Org | 22 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| GAYLE HEADON | ||||||||||||||
| EXECUTIVE DIRECTOR | $172,449 | $0 | $0 | $0 | $0 | $0 | $8,600 | $0 | $567 | $0 | $181,616 | $0 | $0 | $0 |
| GARY CARR | ||||||||||||||
| DIRECTOR OF FINANCE | $149,291 | $0 | $0 | $0 | $0 | $0 | $7,512 | $0 | $9,040 | $0 | $165,843 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| A SAFE PLACE CHILD ENRICHMENT CENTER | |||
| FORMER BOARD MEMBER | $447,186 | KIM SHAW, FORMER BOARD MEMBER, OWNS A SAFE PLACE CHILD ENRICHMENT CENTER WHICH CONTRACTS WITH WAKE COUNTY SMART START AS A NC PREK PROVIDER. | 0 |
| LITTLE HANDS 'N' FEET | |||
| BOARD MEMBER | $259,036 | RONETTA PEARSALL , BOARD MEMBER, OWNS LITTLE HANDS 'N' FEET WHICH CONTRACTS WITH WAKE COUNTY SMART START AS A NC PREK PROVIDER. | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 IN COMPLIANCE WITH 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 AND ON THE ORGANIZATION'S WEBSITE, WWW.WAKESMARTSTART.ORG. |
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