Smart Start of Davie County Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE DEVELOPMENT OF INNOVATIVE APPROACHES AND STRATEGIES FOR AIDING PARENTS AND FAMILIES IN THE EDUCATION AND DEVELOPMENT OF CHILDREN IN DAVIE COUNTY, NORTH CAROLINA
- Income
- $442,738
- Spending
- $458,893
- Spent on programs
- 78%
- Reserves
- 5.3 months of spending
- Largest source of income
- government grants, 71%
- Employees
- 7
- Volunteers
- 111
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
Good: 73 out of 100. Higher than 43% of charities in its peer group (education, $250k to $1m).
Reserves
20 of 35Spendable reserves would cover 5.3 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
8 of 15Spending exceeded income by 4% of income.
Income trend
10 of 15Income fell 8% 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 95% of charities in its peer group (education, $250k to $1m).
Independent board
25 of 2518 of 18 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.
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 (3)
- $161,659 spent. Family Support includes programs relating to Community Education, Parents as Teachers, Reach Out and Read, Triple P Positive Parenting Program, Kaleidoscope Playgroups and Local Grants. The Community Education program provides community education and outreach services to a broad range of community stakeholders. Parents as Teachers provide (1) personal visits, (2) group connections, (3) annual development screenings and a health review; and (4) referrals to community and provide resources to families as needed. The PAT program will serve a target population with at least one risk factor and identified as most appropriate for PAT services in the community. Reach out and Read collaborates with medical care practices to provide pre-literacy opportunities for children and their parents. Triple P provides parenting and family support to help children realize their potential through individual and/or group sessions. Kaleidoscope playgroups meet each week for children and caregivers to promote kindergarten readiness. The 90-minute playgroup convenes for a minimum of 37 weeks per year. Local Grants are also used to supplement family support programs.
- $158,796 spent. STRENGTHENING THE FOUNDATIONS OF QUALITY-PROVIDES TRAINING, EVALUATION, TECHNICAL ASSISTANCE AND SUPPORT TO IMPROVE THE QUALITY OF CHILD CARE IN DAVIE COUNTY. THE EARLY CHILDHOOD RESOURCE CENTER (ECRC) OFFERS A LENDING LIBRARY AND PROVIDES A WORKROOM FOR USE BY CHILDCARE PROVIDERS AND COMMUNITY MEMBERS.
- $37,379 spent. Program Coordination & Evaluation - The Program Coordination & Evaluation activity (PC&E) personnel, including (but not limited to) the Program Coordinator, Executive Director, and Contracted Personnel will provide technical assistance to programs, ensuring effectiveness in program delivery as well as compliance with the expectations of Smart Start of Davie County (SSDC) and North Carolina Partnership for Children (NCPC). Specifically, throughout the full fiscal year, oversight and assistance will be provided through site visits, paperwork review, and group training/assistance. The PC&E personnel will also monitor and evaluate the effectiveness of all programs administered by SSDC. The PC&E personnel may also gather state and local data and information regarding the needs of children birth to age five and their families in Davie County to assist the board in refining its strategic plan.
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 May 2000.
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.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.