Caldwell County Smart Start a Partnership for Young Children
Public records show a registered, tax-exempt organization in good standing.
What it says it does
HELPING CALDWELL COUNTY CHILDREN ARRIVE AT SCHOOL HEALTHY AND PREPARED FOR SUCCESS.
- Income
- $1.4 million
- Spending
- $1.0 million
- Spent on programs
- 78%
- Reserves
- 0.3 months of spending
- Largest source of income
- government grants, 96%
- Employees
- 6
- Volunteers
- 47
- Highest pay
- $89,175, executive director
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 69 out of 100. Higher than 44% of charities in its peer group (human services, $1m to $10m).
Reserves
4 of 35Spendable reserves would cover 0.3 months of spending.
Debt
20 of 20It owes 11% of what it owns.
Living within its means
15 of 15Income exceeded spending by 29% of income.
Income trend
15 of 15Income rose 49% on the year before.
Spending floor
15 of 1578% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 65% of charities in its peer group (human services, $1m to $10m).
Independent board
25 of 2513 of 13 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $317,946 spent. CHILD CARE & EDUCATION QUALITY INCLUDED QUALITY MAINTENANCE, QUALITY ENHANCEMENT, AND PROFESSIONAL DEVELOPMENT. THE QUALITY INITIATIVES ACTIVITY WILL ASSIST CALDWELL COUNTY CHILD CARE FACILITIES IN PROVIDING HIGH QUALITY CARE FOR CHILDREN AGES BIRTH THROUGH FIVE. ALL LICENSED CHILD CARE FACILITIES WILL BE ELIGIBLE TO APPLY FOR TECHNICAL ASSISTANCE. TECHNICAL ASSISTANCE PRIORITY MAY BE GIVEN TO FACILITIES WHICH: 1) SERVE HIGHER NUMBER OF CHILDREN AGES BIRTH THROUGH AGE FIVE; 2) RECEIVE NO OR LIMITED TECHNICAL SUPPORT FROM OTHER SOURCES, 3) WILL BE REASSESSED BY DCDEE DURING THE PROGRAM YEAR. THE QUALITY INITIATIVES ACTIVITY CONSISTS OF TWO TIERS: LEVEL 1 AND LEVEL 2. QUALITY INITIATIVES - LEVEL 1 MAY SUPPORT CHILD CARE FACILITIES HOLDING A GS-110, 1 STAR, 2 STAR OR 3 STAR-RATED LICENSE IN IMPROVING THE QUALITY OF CARE PROVIDED FOR CHILDREN AGES BIRTH THROUGH FIVE THROUGH TECHNICAL ASSISTANCE. QUALITY INITIATIVES - LEVEL 2 MAY PROVIDE TECHNICAL ASSISTANCE TO CHILD CARE FACILITIES HOLDING A 4 OR 5 STAR-RATED LICENSE WITH A FOCUS ON MAINTAINING OR INCREASING THE QUALITY OF CARE PROVIDED FOR CHILDREN AGES BIRTH THROUGH FIVE. QUALITY INITIATIVES - LEVEL 2 MAY ALSO PROVIDE QUALITY CASH BONUSES WITH THE AMOUNT OF THE BONUS DEPENDENT UPON THE STAR RATING AND NUMBER/FREQUENCY OF CHILDREN AGES BIRTH THROUGH FIVE SERVED AT THE FACILITY. THIS ACTIVITY MAY ALSO INCLUDE USE OF FUNDS FOR MEETINGS, WORKSHOPS, CONFERENCES, AND WEEK OF THE YOUNG CHILD AND OTHER PROMOTIONAL EVENTS. EXPENSES MAY INCLUDE FOOD, INCENTIVES, EDUCATIONAL MATERIALS, AND CONTRACTED SERVICES. THE LENDING LIBRARY OFFERS A VARIETY OF MATERIALS TO SUPPORT CHILD CARE PROVIDERS AND FAMILIES WITH YOUNG CHILDREN'S LEARNING AND DEVELOPMENT. THIS ACTIVITY MAY ALSO PROVIDE ACCESS TO CHILD DEVELOPMENT RESIURCES AND MATERIALS SUCH AS, BUT NOT LIMITED TO, BOOKS, MANIPULATIVES, REFERENCE MATERIALS, CURRICULUM KITS, ETC. ITEMS FOR CHECK OUT MAY BE AVAILABLE TO EARLY EDUCATORS, FAMILIES WITH YOUNG CHILDREN, AND COLLEGE STUDENTS. GUIDANCE ON THE APPROPRIATE USE OF MATERIALS MAY BE PROVIDED. 13 CHILDCARE CENTERS RECEIVED TECHNICAL ASSISTANCE AND FINANCAIL INCENTIVES THROUGH QUALITY INITIATIVES.
- $90,000 spent. HEALTH & SAFETY WAS THE BEHAVIOR SUPPORT ACTIVITY.THIS ACTIVITY IS AN ACTIVITY TO SUPPORT THE INCLUSION OF CHILDREN WITH EMOTIONAL, BEHAVIORAL, AND/OR IDENTIFIED SPECIAL NEEDS IN THE CHILD CARE SETTING. SERVICES THAT ARE PROVIDED USING SMART START DOLLARES IN THIS ACTIVITY INCLUDE: (1) TECHNICAL ASSISTANCE: TECHNICAL ASSISTANCE (IN THE FORM OF CONSULTATION AND COACHING) PROVIDED TO EARLY CHILDHOOD EDUCATORS WORKING IN CALDWELL COUNTY CHILD CARE FACILITIES SERVING CHILDREN BIRTH TO FIVE YEARS OLD. 12 TRAININGS WERE PROVIDED FOR CHILD CARE WORKERS INCLUDING:CPR/FIRST AID, CLASSROOM MANAGEMENT, ITS SIDS-INFANT TODDLER SAFE SLEEP.
- $387,409 spent. FAMILY SUPPORT INCLUDED THE DOLLY PARTON IMAGINATION LIBRARY PROGRAM , THE COMMUNITY OUTREACH PROGRAM, AND THE TRIPLE P PROGRAM. CALDWELL COUNTY SMART START WILL PROVIDE FOR THE EARLY LITERACY PROGRAM - "DOLLY PARTON'S IMAGINATION LIBRARY" (DPIL). THE GOALS ARE TO 1) INCREASE YOUNG CHILDREN'S ACCESS TO BOOKS, 2) INCREASE KINDERGARTEN READINESS, 3) INCREASE PARENT-CHILD READING FREQUENCY, AND 4) INCREASE COMMUNITY COLLABORATION. DPIL MAILS AGE-APPROPRIATE BOOKS TO REGISTERED CHILDREN (AGES 0-5) ON A MONTHLY BASIS. THE BOOKS WILL BELONG TO THE CHILDREN AND CHILDREN CAN RECEIVE BOOKS REGARDLESS OF FAMILY INCOME. CALDWELL COUNTY SMART START STAFF WILL COLLABORATE WITH OTHER LOCAL ORGANIZATIONS WHICH CHAMPION LITERACY AND READING, SUCH AS THE CALDWELL COUNTY LIBRARY AND THE CALDWELL COUNTY FAMILY LITERACY PROGRAM IN ORDER TO MAXIMIZE THE EFFECTIVENESS OF THE DPIL. STAFF WILL MONITOR THE SUCESS OF THE DPIL THROUGH SURVEYS AND FOLLOW-UPS WITH THE PARENTS OF THE CHILDREN RECEIVING THE BOOKS. COMPLIMENTARY TO THE DPIL ACTIVITIES MAY BE THE DEVELOPMENT OF A LOCALLY FUNDED PROGRAM DESIGNED TO CREATE AND SUPPORT A POOL OF QUALIFIED VOLUNTEERS WHO WOULD PROVIDE STORY READING AND STORYTELLING TO THE CHILDREN SERVED BY CHILD CARE CENTERS AND FAMILY CHILD CARE HOMES. 2,892 CHILDREN HAVE BEEN SERVED IN CALDWELLL COUNTY. COMMUNITY OUTREACH PROGRAM PROVIDED AND PROMOTED SERVICES AND ACTIVITIES TO A BROAD RANGE OF COMMUNITY STAKEHOLDERS INCLUDING CHILDREN, CHILDCARE PROVIDERS, BUSINESSES, AND COMMUNITY LEADERS. THIS PROGRAM'S GOAL IS TO HELP ENSURE ONGOING COMMUNITY AWARENESS OF PROGRAMS AND SERVICES OF THE ORGANIZATION THROUGH THE USE OF MEETINGS, WORKSHOPS, CONFERENCES, PROMOTIONAL ITEMS AND EVENTS. THE PROGRAM ALSO SUPPORTED THE CALDWELL COUNTY'S SAFE KIDS PROGRAM BY PURCHASING CAR SEATS. 1,200 PEOPLES SERVED THROUGH THE COMMUNITY EVENTS AND 337 CAR SEATS PURCHASED. THE POSITIVE PARENTING PROGRAM(TRIPLE P) WILL SUPPORT THE PREVENTION OF SOCIAL, EMOTIONAL, AND BEHAVIORAL PROBLEMS IN CHILDHOOD, THE PREVENTION OF CHILD MALTREATMENT, AND THE STRENGTHENING OF PARENTING AND PARENTAL CONFIDENCE. 12 FAMILIIES SERVED THROUGH TRIPLE P. GROWING UP SAFE ACTIVITY PROVIDED SWIM SAFETY CLASSES TO CALDWELL COUNTY CHILDREN AGES BIRTH TO FIVE. SMART START PAID FOR SESSIONS FOR CHILDREN ATTENDING LESSIONS THROUGH OUT CALDWELL COUNTY. THE SWIM INSTRUCTOR OBTAINED AND MAINTAINED ALL NECESSARY LIFEGUARD CERTIFICATIONS TO SERVICE THE ELIGIBLE CHILDREN. 72 CHIDRENAGES 0-3 RECEIVED FREE SWIM LESSONS.
- $3,299 spent. HURRICANE RELIEF PROGRAM PROVIDED SUPPORT FOR AFFECTED CHILD CARE CENTERS AND FAMILY CHILD CARE HOMES IN REOPENING AND MAINTAINING OPERATIONS IN THE AFTERMATH OF HURRICANE HELENE.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since June 2004.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
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