2021-11-02T14:36:11-05:00 2021-06-30 561304727 BLACKMAN & SLOOP CPAS PA 1414 RALEIGH RD SUITE 300 CHAPEL HILL NC 27517 990 2020-07-01 561949415 WAKE COUNTY SMART START INC WAKE 9198519550 4901 WATERS EDGE DRIVE NO 101 RALEIGH NC 27606 JOE WHITE TREASURER 9198519550 2021-10-20 1 JOE WHITE 999009999 ELIZABETH MAUCH P01988953 9199428700 0 AAL1 IAL1 2020 2022-09-23 18:48:47Z GAYLE E HEADEN 4901 WATERS EDGE DRIVE NO 101 RALEIGH NC 27606 20107224 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. 24 16 31 120 0 0 18397891 20078127 40525 9000 13860 3575 16975 16522 18469251 20107224 15923800 16469924 0 0 2154369 2419592 0 0 143945 567331 727291 18645500 19616807 -176249 490417 2366865 2918473 234952 296143 2131913 2622330 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 13963914 13413922 0 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 2020-2021 FISCAL YEAR APPROXIMATELY, 1,034 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 2020-2021 FISCAL YEAR. 3782054 2930622 0 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 1,343 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 2020-2021 FISCAL YEAR. 485759 125379 5000 CHILD CARE EDUCATION AND QUALITYIN WAKE COUNTY, 26% 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 2020 - 2021 APPROXIMATELY 17 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 2020-2021 YEAR. 264986 0 4000 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. 264986 0 4000 18496713 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 1 0 0 0 0 0 0 0 0 1 22 0 31 1 0 0 0 0 0 0 0 0 0 0 0 0 X 24 16 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 NO 101 RALEIGH NC 27606 CHRISTINE ALVARADO DIRECTOR 1.00 X 0 0 0 MARIA CERVANIA 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 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 JESSICA HOLMES DIRECTOR (THR: 10/2020)) 1.00 X 0 0 0 TONYA KANGKOLO DIRECTOR 1.00 X 0 0 0 KATIE KING 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 CATHY 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 KRISTI TALLEY DIRECTOR (THR: 1/2021) 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 100448 0 0 SHERRY HEUSER CHAIR 1.00 X 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 GAYLE HEADON EXECUTIVE DIRECTOR 40.00 X 125297 0 6803 GARY CARR DIRECTOR OF FINANCE 40.00 X 117325 0 15970 ANNA TROUTMAN DIRECTOR OF PROGRAMS THR: 3/1/21 40.00 X 121470 0 15933 464540 0 38706 4 0 0 0 0 19400063 678064 20078127 TRAINING AND SERVICE FEES 611710 9000 9000 9000 3575 3575 SALES TAX REFUNDS 900099 16522 16522 16522 20107224 9000 0 20097 16469924 16469924 366400 268778 83781 13841 1534348 968829 485366 80153 113370 68895 37763 6712 271567 191326 69906 10335 133907 84299 42691 6917 110 110 4970 4970 5000 5000 345226 264218 72741 8267 20433 2251 18097 85 65123 29026 30179 5918 88237 48606 37324 2307 114166 67246 39467 7453 846 729 117 13395 10373 2922 100 12865 12865 SALES TAX EXPENSE 31584 31584 DUES AND SUBSCRIPTIONS 11947 5280 4917 1750 OUTREACH AND EDUCATION 8070 7592 371 107 SMALL EQUIPMENT UNDER $ 5298 4341 957 21 21 19616807 18496713 976149 143945 92260 179230 2216619 2629320 57986 109923 2366865 2918473 269 243 234683 295900 234952 296143 X 1931272 1990226 200641 632104 2131913 2622330 2366865 2918473 490417 0 X 0 1 X 0 1 1 X 14580211 16764061 17737520 18397891 20078107 87557790 14580211 16764061 17737520 18397891 20078107 87557790 87557790 10382 11273 13126 13860 3575 52216 5559 6748 13802 16975 16522 59606 87669612 49525 0.99870 0.99870 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SALES TAX REFUND - 2016 AMOUNT: $ 5,559. 2017 AMOUNT: $ 6,748. 2018 AMOUNT: $ 13,802. 2019 AMOUNT: $ 16,975. 2020 AMOUNT: $ 16,522. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 5000 5000 19616786 19621786 1000000 250000 0 0 968685 1000000 1000000 1000000 3968685 5953028 7069 7750 7500 5000 27319 242171 250000 250000 250000 992171 1488257 0 X 20107224 0 20107224 0 20107224 19616807 0 19616807 0 19616807 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, 2021. 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 130995 2344 EDUCATIONAL EQUIPMENT NC PREK ABC LAND INC II 55 LILES DEAN ROAD WENDELL NC 27591 561239648 602483 5279 COST EDUCATIONAL EQUIPMENT NC PREK/SHAPE NC ACADEMICALLY BASED CHILD 916-107 ROCK QUARRY ROAD RALEIGH NC 27610 562056643 601618 0 NC PREK ARROW CHRISTIAN PRESCHOOL 4400 OLD POOLE RD RALEIGH NC 27610 823566006 0 8429 COST EDUCATIONAL EQUIPMENT QUALITY ENHANCEMENT BABES & KIDS CREATIVE LEARNING CENTER 4309 TEN TEN ROAD APEX NC 27539 465078995 106573 303 COST EDUCATIONAL EQUIPMENT NC PREK/SHAPE NC KIDDIE ACADEMY OF HOLLY SPRINGS 150 ROSEWOOD CENTRE DRIVE HOLLY SPRINGS NC 27540 204258659 193635 0 NC PREK BRIGHT BEGINNINGS OF CARY INC 123 BRIGHT BEGINNINGS WAY CARY NC 27519 562134126 604962 0 NC PREK BUTTONS & BOWS PO BOX 69 ROLESVILLE NC 27571 561619630 600705 0 NC PREK THE CARY SCHOOL 300 SE CARY PARKWAY CARY NC 27511 522285405 0 9905 COST EDUCATIONAL EQUIPMENT QUALITY ENHANCEMENT CATHOLIC CHARITIES OF THE DIOCESE OF RALEIGH INC 715 NAZARETH STREET RALEIGH NC 27606 560529943 501(C)3 143482 0 FINANCIAL ASSISTANCE CONTRACT CHILD CARE SERVICES ASSOCIATION PO BOX 901 CHAPEL HILL NC 27514 561514058 501(C)3 124417 0 FINANCIAL ASSISTANCE CONTRACT CHILDCARE NETWORK INC 6053 VETERANS PARKWAY BLDG 300 COLUMBUS GA 31909 630986576 1996697 1933 COST EDUCATIONAL EQUIPMENT NC PREK/SHAPE NC COUNTRY SUNSHINE 5501 AVENT FERRY RALEIGH NC 27606 261988342 0 7827 COST EDUCATIONAL EQUIPMENT QUALITY ENHANCEMENT CREATIVE LEARNING CENTER 3933 NEW BERN AVE RALEIGH NC 27610 043784239 0 18634 COST EDUCATIONAL EQUIPMENT SHAPE NC CREATIVE SCHOOLS INC 4915 WATERS EDGE DR RALEIGH NC 27606 561469260 785628 6625 COST EDUCATIONAL EQUIPMENT NC PREK/SHAPE:INFANT TODLER DHIC INC 113 S WILMINGTON ST RALEIGH NC 27601 561085131 501(C)3 10000 0 KALEIDOSCOPE DISCOVERY POINT HERITAGE CDC 1212 HERITAGE LINKS DR WAKE FOREST NC 27587 462751331 5677 0 SHAPE: INFANT TODDLER EARLY PRESCHOOL & LEARNING CENTER LLC 2614 FAIRWAY DRIVE RALEIGH NC 27603 562222511 394199 2616 COST EDUCATIONAL EQUIPMENT NC PREK/SHAPE NC FAMILY RESOURCE CENTER - SOUTH ATLANTIC 3825 BARRETT DR STE 104 RALEIGH NC 27609 201257901 501(C)3 347710 0 FINANCIAL ASSISTANCE CONTRACT FOUNDATIONS ACADEMY (SANDERFORD RD INVESTMENTS) 2823 SANDERFORD RD RALEIGH NC 27610 452734264 0 16688 COST EDUCATIONAL EQUIPMENT SHAPE NC FRANKIE LEMMON SCHOOL & DEVELOPMENT CENTER 3311 CARL SANDBURG CT RALEIGH NC 27610 560931467 501(C)3 154300 0 NC PREK CHILDRENS KORNER INC DBA GINGERBREAD LITTLEVERSITY 1521 N MAIN ST FUQUAYVARINA NC 27526 561252072 3283 11838 COST EDUCATIONAL EQUIPMENT SHAPE NC GODDARD SCHOOL 1215 RIDGE RD RALEIGH NC 27607 815138239 0 7662 COST EDUCATIONAL EQUIPMENT QUALITY ENHANCEMENT HOPE SERVICES LLC PO BOX 808 KURE BEACH NC 28449 201255938 64582 0 FINANCIAL ASSISTANCE CONTRACT IGLESIA FIESTA CRISTIANA 100 S HUGHES ST APEX NC 27502 561158859 501(C)3 32818 0 FINANCIAL ASSISTANCE CONTRACT METHODIST HOME FOR CHILDREN INC 1041 WASHINGTON STREE RALEIGH NC 27605 560547428 501(C)3 180114 0 NC PREK KELLEY AUSTIN KINDERCARE 3103 KELLEY AUSTIN DR RALEIGH NC 27610 800575983 203535 0 NC PREK KIDDIE ACADEMY OF BRIER CREEK 9920 SELLONA ST RALEIGH NC 27617 200990853 0 6988 COST EDUCATIONAL EQUIPMENT SHAPE: INFANT TODDLER KIDS EDUCATIONAL CENTER 4605 OLD FAISON RD KNIGHTDALE NC 27545 561582169 0 8738 COST EDUCATIONAL EQUIPMENT QUALITY ENHANCEMENT KIDS FIRST ACADEMY INC 99 WOOD GREEN DR WENDELL NC 27591 271294274 353401 8661 COST EDUCATIONAL EQUIPMENT NC PREK/QUALITY ENHANCEMENT KINDERCARE LEARNING CENTER 650 NE HOLLADAY ST SUITE 1400 PORTLAND OR 97232 474478313 199773 0 NC PREK LA PETITE ACADEMY INC 9313 LEESVILLE ROAD RALEIGH NC 27613 431243221 589893 0 NC PREK LEARNING TOGETHER INC 4501 NEW BERN AVE STE 130-334 RALEIGH NC 27610 510161593 501(C)3 104625 0 NC PREK LITTLE BELIEVERS ACADEMY II 309 HOLMAN ST GARNER NC 27529 471308220 98975 7000 COST EDUCATIONAL EQUIPMENT NC PREK/SHAPE:INFANT TODDLER LITTLE DESTINY LITERACY & DISCOVERY CHILD DEVELOPMENT CENTER 3329 FORESTVILLE RD RALEIGH NC 276168700 463319443 235303 0 NC PREK LITTLE HANDS 'N' FEET CHILD CARE CENTER INC 2906 BRENTWOOD RD RALEIGH NC 27604 208612696 145241 20953 COST EDUCATIONAL EQUIPMENT NC PREK/SHAPE NC LITTLE PEOPLE PRESCHOOL 4210 ST JAMES RD RALEIGH NC 27604 812004413 0 9983 COST EDUCATIONAL EQUIPMENT QUALITY ENHANCEMENT LOTS OF LOVE AND LEARNING 314 BAINBRIDGE CIRCLE GARNER NC 27529 200574001 2959 13793 COST EDUCATIONAL EQUIPMENT SHAPE NC LUCY DANIELS CENTER FOR EARLY CHILDHOOD 9003 WESTON PARKWAY CARY NC 27513 581863104 501(C)3 498840 0 FINANCIAL ASSISTANCE CONTRACT METHOD CHILD DEVELOPMENT CENTER 900 TRAILWOOD DRIVE RALEIGH NC 27606 560939512 501(C)3 192043 0 NC PREK PASSAGE HOME PO BOX 28165 RALEIGH NC 27611 561765360 501(C)3 55745 0 FINANCIAL ASSISTANCE CONTRACT PRECIOUS PROMISES ACADEMY 4301 PEARL RD RALEIGH NC 27610 825501371 0 14572 COST EDUCATIONAL EQUIPMENT SHAPE NC PRESTON CHILDREN'S ACADEMY 551 JAMES JACKSON AVENUE CARY NC 27513 203690113 280604 24610 COST EDUCATIONAL EQUIPMENT NC PREK/SHAPENC PRICELESS CHILD CARE 316 S KING CHARLES RD RALEIGH NC 27610 454981134 1908 14464 COST EDUCATIONAL EQUIPMENT SHAPE NC PRIMARY BEGINNINGS CHILD DEVELOPMENT 2100 NORTH HILLS DRIVE RALEIGH NC 27612 562133291 644794 0 NC PREK SAFECHILD INC 864 W MORGAN STREET RALEIGH NC 27603 561817816 501(C)3 75559 0 FINANCIAL ASSISTANCE CONTRACT SHAW UNIVERSITY CENTER FOR EARLY CHILDHOOD EDUCATION 317 E LENOIR STREET RALEIGH NC 27601 560530235 501(C)3 214754 0 NC PREK SMART START ADVOCATES PO BOX 10714 RALEIGH NC 27605 274873512 501(C)3 5000 0 DONATION TAMMY LYNN CENTER FOR DEVELOPMENTAL DISABILITIES 739 CHAPPELL DRIVE RALEIGH NC 27606 561949972 501(C)3 209250 0 NC PREK TELAMON CORPORATION 5560 MUNFORD ROAD SUITE 201 RALEIGH NC 27612 561022483 501(C)3 653865 0 NC PREK THE HAPPY FACE PRESCHOOL 5010 FORT SUMTER ROAD RALEIGH NC 27606 561836772 400382 0 NC PREK TRIANGLE AREA PARENTING SUPPORT PO BOX 1454 APEX NC 27502 813973425 501(C)3 36944 0 FINANCIAL ASSISTANCE CONTRACT UPPER ROOM CHRISTIAN ACADEMY & PRESCHOOL INC 3330 IDLEWOOD VILLAGE DRIVE RALEIGH NC 27610 562125192 501(C)3 407070 0 NC PREK WAKE COUNTY HUMAN SERVICES PO BOX 46833 RALEIGH NC 27620 566000347 GOVT 490038 0 FINANCIAL ASSISTANCE CONTRACT WAKE COUNTY PUBLIC SCHOOLS 3600 WAKE FOREST ROAD RALEIGH NC 27609 561137759 GOVT 2343787 0 NC PREK/FINANCIAL ASSISTANCE CONTRACT WANDA'S LITTLE HANDS EDUCATIONAL CENTER 3400 POOLE ROAD RALEIGH NC 27610 561999520 346802 0 NC PREK VARIOUS CHILD CARE CENTERS AND SERVICE PROVIDERS 365111 COST EDUCATIONAL EQUIPMENT VARIOUS PROGRAMS 20 36 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 130995 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 100448 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 X COMPUTER EQUIPMENT - TABLETS AND HOTSPOTS 57 57000 FAIR MARKET VALUE 0 0 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.