2022-11-02T09:16:28-05:00 2022-06-30 561304727 BLACKMAN & SLOOP CPAS PA 1414 RALEIGH RD SUITE 300 CHAPEL HILL NC 27517 990 2021-07-01 561949415 WAKE COUNTY SMART START INC WAKE 9198519550 4901 WATERS EDGE DRIVE 101 RALEIGH NC 27606 JOE WHITE TREASURER 9198519550 2022-11-01 1 JOE WHITE 999009999 ELIZABETH MAUCH P01988953 9199428700 2022-11-01 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z GAYLE E HEADEN 4901 WATERS EDGE DRIVE 101 RALEIGH NC 27606 19658248 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 20 37 120 0 0 20078127 19627355 9000 0 3575 3767 16522 27126 20107224 19658248 16469924 15483991 0 0 2419592 2798400 0 0 124280 727291 974873 19616807 19257264 490417 400984 2918473 3415796 296143 392482 2622330 3023314 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, ENSURES ACCOUNTABILITY AND LEVERAGES RESOURCES TO SUPPORT YOUNG CHILDREN AND THEIR FAMILIES. 0 0 13719622 12742119 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, FULL SCHOOL YEAR PROGRAM. CHILDREN PARTICIPATING IN THE PROGRAM MAY BE SERVED IN LICENSED PROGRAMS IN PUBLIC SCHOOLS, PRIVATE CHILD CARE FACILITIES, OR HEAD START PROGRAMS. FOR THE 2021-2022 FISCAL YEAR APPROXIMATELY, 1,274 CHILDREN PARTICIPATED IN THE PROGRAM. PROGRAM WAS SUPPORTED BY TWO STATE GRANTS AND A LOCAL GOVERNMENT GRANT. THE PANDEMIC DECREASED ENROLLMENT IN THE NC PRE-KINDERGARTEN PROGRAM THROUGHOUT THE 2021-2022 FISCAL YEAR. 3495809 2649112 FAMILY SUPPORT/HEALTH AND SAFETYWAKE COUNTY SMART START FUNDS FAMILY SUPPORT, AS WELL AS HEALTH AND SAFETY ACTIVITIES THAT BENEFIT FAMILIES AND CHILDREN IN WAKE COUNTY. FAMILY SUPPORTS INCLUDE 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 1,457 CHILDREN DIRECTLY BENEFITED FROM AT LEAST ONE WAKE COUNTY SMART START FAMILY SUPPORT OR HEALTHY AND SAFETY ACTIVITY. PROGRAMS SUPPORTED BY STATE, FEDERAL, AND PRIVATE GRANTS. THE PANDEMIC IMPACTED PROGRAMS THROUGHOUT THE 2021-2022 FISCAL YEAR. 585743 92760 CHILD CARE EDUCATION AND QUALITYIN WAKE COUNTY, 29% 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 2021 - 2022 APPROXIMATELY 20 CHILD CARE FACILITIES WERE SERVED. PROGRAMS SUPPORTED BY A STATE GRANT AND PROGRAM SERVICE FEES. THE PANDEMIC IMPACTED THE DELIVERY OF SERVICES TO CHILD CARE FACILITIES THROUGHOUT THE 2021-2022 YEAR. 240849 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. PROGRAM SUPPORTED BY A STATE GRANT. 240849 18042023 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 15 0 1 37 1 0 0 0 0 0 0 0 0 0 0 0 0 X 23 20 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 CHRISTINE ALVARADO DIRECTOR 1.00 X 0 0 0 MARIA CERVANIA DIRECTOR 1.00 X 0 0 0 NIKIA COATES DIRECTOR 1.00 X 0 0 0 DALE COUSINS DIRECTOR 1.00 X 0 0 0 VERONICA CREECH DIRECTOR 1.00 X 0 0 0 L'TEISHA CURTIS DIRECTOR (THR: 8/2021) 1.00 X 0 0 0 HEATHER DRENNAN DIRECTOR 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 KATIE KING DIRECTOR (THR: 10/2021) 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 CHARLOTTE TURPIN DIRECTOR 1.00 X 0 0 0 MICHAEL WASILICK DIRECTOR 1.00 X 0 0 0 ANGIE WELSH DIRECTOR 1.00 X 100931 0 0 SHERRY HEUSER CHAIR 1.00 X X 7850 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 GAYLE HEADON EXECUTIVE DIRECTOR 40.00 X 131037 0 7089 GARY CARR DIRECTOR OF FINANCE 40.00 X 116957 0 15308 356775 0 22397 3 0 0 0 0 19287914 339441 19627355 3767 3767 SALES TAX REFUNDS 900099 27126 27126 27126 19658248 0 0 30893 15483991 15483991 372080 279623 80708 11749 1868040 1238805 548275 80960 131178 88018 38998 4162 267836 198756 60555 8525 159266 104812 47506 6948 5259 5259 5856 5856 2500 2500 503145 428251 73083 1811 8760 5227 3533 33698 18352 13953 1393 103111 56680 45737 694 126309 76024 42317 7968 8268 7505 763 11158 6280 4878 17476 17476 SMALL EQUIPMENT UNDER $ 75045 38771 36274 OTHER REFUND 40942 40942 SALES TAX EXPENSE 18876 18876 DUES AND SUBSCRIPTIONS 9807 4869 4938 4663 3559 1034 70 19257264 18042023 1090961 124280 179230 156918 2629320 3136366 109923 122512 2918473 3415796 243 7644 295900 384838 296143 392482 X 1990226 1999277 632104 1024037 2622330 3023314 2918473 3415796 400984 0 X 0 1 X 0 1 1 X 16764061 17737520 18397891 20078107 19627355 92604934 16764061 17737520 18397891 20078107 19627355 92604934 92604934 11273 13126 13860 3575 3767 45601 6748 13802 16975 16522 27126 81173 92731708 49525 0.99860 0.99870 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SALES TAX REFUND - 2017 AMOUNT: $ 6,748. 2018 AMOUNT: $ 13,802. 2019 AMOUNT: $ 16,975. 2020 AMOUNT: $ 16,522. 2021 AMOUNT: $ 27,126. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2500 2500 19254764 19257264 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 7750 7500 5000 2500 22750 250000 250000 250000 250000 1000000 1500000 0 X 19658248 0 19658248 0 19658248 19257264 0 19257264 0 19257264 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, 2022. 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. 1 A SAFE PLACE CHILD ENRICHMENT CENTER INC 201 CLARENDON CRESCENT RALEIGH NC 27610 201187875 189296 0 NC PREK ABC LAND INC II 55 LILES DEAN ROAD WENDELL NC 27591 561239648 568224 0 NC PREK ACADEMICALLY BASED CHILD 916-107 ROCK QUARRY ROAD RALEIGH NC 27610 562056643 587832 0 NC PREK BACILIOKIDDIE ACADEMY OF HOLLY SPRINGS 150 ROSEWOOD CENTRE DRIVE HOLLY SPRINGS NC 27540 204258659 135767 0 NC PREK BAMBINO'S PLAYSCHOOL 3404 DAVIS DR CARY NC 27519 814366903 0 5323 COST EDUCATIONAL EQUIPMENT QUALITY ENHANCEMENT BIG BLUE MARBLE ACADEMY LLC 150 ROSEWOOD CENTRE HOLLY SPRINGS NC 27540 300999742 15360 0 NC PREK BRIGHT BEGINNINGS OF CARY INC 123 BRIGHT BEGINNINGS WAY CARY NC 27519 562134126 738760 0 NC PREK BUTTONS & BOWS PO BOX 69 ROLESVILLE NC 27571 561619630 574036 0 NC PREK CATHOLIC CHARITIES OF THE DIOCESE OF RALEIGH INC 715 NAZARETH STREET RALEIGH NC 27606 560529943 501(C)3 149409 0 FINANCIAL ASSISTANCE CONTRACT CHILD CARE SERVICES ASSOCIATION PO BOX 901 CHAPEL HILL NC 27514 561514058 501(C)3 125863 0 FINANCIAL ASSISTANCE CONTRACT CHILDCARE NETWORK INC 6053 VETERANS PARKWAY BLDG 300 COLUMBUS GA 31909 630986576 1935561 0 NC PREK CREATIVE LEARNING ENTERPRISE 4309 TEN TEN ROAD APEX NC 27539 465078995 183961 0 NC PREK CREATIVE SCHOOLS INC 4915 WATERS EDGE DR RALEIGH NC 27606 561469260 768951 5653 COST QUALITY ENHANCEMENT NC PREK DISCOVERY POINT HERITAGE CDC 1212 HERITAGE LINKS DR WAKE FOREST NC 27587 462751331 6000 0 QUALITY ENHANCEMENT EARLY PRESCHOOL & LEARNING CENTER LLC 2614 FAIRWAY DRIVE RALEIGH NC 27603 562222511 391680 0 NC PREK FAMILY RESOURCE CENTER - SOUTH ATLANTIC 3825 BARRETT DR STE 104 RALEIGH NC 27609 201257901 501(C)3 348516 0 FINANCIAL ASSISTANCE CONTRACT FRANKIE LEMMON SCHOOL & DEVELOPMENT CENTER 3311 CARL SANDBURG CT RALEIGH NC 27610 560931467 501(C)3 151990 0 NC PREK IGLESIA FIESTA CRISTIANA 100 S HUGHES ST APEX NC 27502 561158859 501(C)3 32656 0 FINANCIAL ASSISTANCE CONTRACT KIDDIE ACADEMY OF BRIER CREEK 9920 SELLONA ST RALEIGH NC 27617 200990853 6000 0 QUALITY ENHANCEMENT KIDS FIRST ACADEMY INC 99 WOOD GREEN DR WENDELL NC 27591 271294274 355509 251 COST EDUCATIONAL EQUIPMENT NC PREK/QUALITY ENHANCEMENT KREEPERS N KRAWLERS 2733 COMMUNITY DR RALEIGH NC 27610 562061342 1040 5400 COST EDUCATIONAL EQUIPMENT QUALITY ENHANCEMENT KINDERCARE LEARNING CENTER 650 NE HOLLADAY ST SUITE 1400 PORTLAND OR 97232 474478313 370430 0 NC PREK LA PETITE ACADEMY INC 9313 LEESVILLE ROAD RALEIGH NC 27613 431243221 524699 0 NC PREK LITTLE BELIEVERS ACADEMY II 309 HOLMAN ST GARNER NC 27529 471308220 94134 6000 COST EDUCATIONAL EQUIPMENT NC PREK/QUALITY ENHANCEMENT LITTLE DESTINY LITERACY & DISCOVERY CHILD DEVELOPMENT CENTER 3329 FORESTVILLE RD RALEIGH NC 276168700 463319443 269156 0 NC PREK LITTLE HANDS 'N' FEET CHILD CARE CENTER INC 2906 BRENTWOOD RD RALEIGH NC 27604 208612696 149885 0 NC PREK LUCY DANIELS CENTER FOR EARLY CHILDHOOD 9003 WESTON PARKWAY CARY NC 27513 581863104 501(C)3 509797 0 FINANCIAL ASSISTANCE CONTRACT METHOD CHILD DEVELOPMENT CENTER 900 TRAILWOOD DRIVE RALEIGH NC 27606 560939512 501(C)3 191163 0 NC PREK METHODIST HOME FOR CHILDREN INC 1041 WASHINGTON STREET RALEIGH NC 27605 560547428 501(C)3 264673 0 NC PREK PASSAGE HOME PO BOX 28165 RALEIGH NC 27611 561765360 501(C)3 62232 0 FINANCIAL ASSISTANCE CONTRACT PRESTON CHILDREN'S ACADEMY 551 JAMES JACKSON AVENUE CARY NC 27513 203690113 294151 0 NC PREK PRIMARY BEGINNINGS CHILD DEVELOPMENT 2100 NORTH HILLS DRIVE RALEIGH NC 27612 562133291 687080 0 NC PREK REACH OUT AND READ 18 PLOTT DRIVE SYLVA NC 28779 043481253 501(C)3 0 58270 COST BOOKS EARLY LITERACY READY OR NOT HERE I GROW 201 POWHATAN DR FUQUAYVARINA NC 27526 203510518 0 8599 COST EDUCATIONAL EQUIPMENT QUALITY ENHANCEMENT REX CHILD DEVELOPMENT CENTER 4420 LAKE BOONE TRAIL RALEIGH NC 27607 561509260 9062 983 COST EDUCATIONAL EQUIPMENT QUALITY ENHANCEMENT SAFECHILD INC 864 W MORGAN STREET RALEIGH NC 27603 561817816 501(C)3 86195 0 FINANCIAL ASSISTANCE CONTRACT SHAW UNIVERSITY CENTER FOR EARLY CHILDHOOD EDUCATION 317 E LENOIR STREET RALEIGH NC 27601 560530235 501(C)3 202957 0 NC PREK TAMMY LYNN CENTER FOR DEVELOPMENTAL DISABILITIES 739 CHAPPELL DRIVE RALEIGH NC 27606 561949972 501(C)3 206940 0 NC PREK TELAMON CORPORATION 5560 MUNFORD ROAD SUITE 201 RALEIGH NC 27612 561022483 501(C)3 591000 0 NC PREK THE HAPPY FACE PRESCHOOL 5010 FORT SUMTER ROAD RALEIGH NC 27606 561836772 378386 0 NC PREK TRIANGLE AREA PARENTING SUPPORT PO BOX 1454 APEX NC 27502 813973425 501(C)3 72024 0 FINANCIAL ASSISTANCE CONTRACT WAKE COUNTY HUMAN SERVICES PO BOX 46833 RALEIGH NC 27620 566000347 GOVT 562435 0 FINANCIAL ASSISTANCE CONTRACT WAKE COUNTY PUBLIC SCHOOLS 3600 WAKE FOREST ROAD RALEIGH NC 27609 561137759 GOVT 2222842 0 NC PREK/FINANCIAL ASSISTANCE CONTRACT WANDA'S LITTLE HANDS EDUCATIONAL CENTER 3400 POOLE ROAD RALEIGH NC 27610 561999520 311398 0 NC PREK VARIOUS CHILD CARE CENTERS AND SERVICE PROVIDERS 14123 52339 COST EDUCATIONAL EQUIPMENT VARIOUS PROGRAMS 17 37 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. A SAFE PLACE CHILD ENRICHMENT CENTER BOARD MEMBER 189296 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 90808 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 2017. 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, 2012 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 ON ORGANIZATION'S WEBSITE, WWW.WAKESMARTSTART.ORG.