Smart Start Rowan Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
IN COLLABORATION WITH OUR COMMUNITY PARTNERS, WE PLAN, FUND AND IMPLEMENT QUALITY EARLY CHILDHOOD DEUCATION, HEALTH, AND FAMILY SUPPORT INITIATIVES.
- Income
- $3.4 million
- Spending
- $3.5 million
- Spent on programs
- 89%
- Reserves
- 0.7 months of spending
- Largest source of income
- government grants, 98%
- Employees
- 12
- Volunteers
- 36
- Highest pay
- $105,823, 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: 57 out of 100. Higher than 38% of charities in its peer group (education, $1m to $10m).
Reserves
4 of 35Spendable reserves would cover 0.7 months of spending.
Debt
20 of 20It owes 3% of what it owns.
Living within its means
8 of 15Spending exceeded income by 0% of income.
Income trend
10 of 15Income fell 5% on the year before.
Spending floor
15 of 1589% 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 74% of charities in its peer group (education, $1m to $10m).
Independent board
25 of 2516 of 16 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 (5)
- $1.9 million spent. NORTH CAROLINA PRE-KINDERGARTENGOAL 5: TO SUCCESSFULLY ADMINISTER THE NORTH CAROLINA PRE-KINDERGARDEN PROGRAM, WHICH IS A STATE FUNDED, HIGH QUALITY PRE-KINDERGARTEN EDUCATIONAL PROGRAM DESIGNED TO ENHANCE SCHOOL READINESS AND PREPARE FOUR-YEAR-OLDS FOR KINDERGARTEN.OBJECTIVE 1: 95% OF FAMILIES RECEIVING NCPK SERVICES AND RESPONDING TO A SURVEY WILL REPORT THAT THEY STRONGLY AGREE OR AGREE THAT THEY FEEL THEIR CHILD IS BETTER PREPARED FOR KINDERGARTEN AFTER PARTICIPATING IN THE NC PRE-K PROGRAM.STATS: 377 CHILDREN WERE SERVED THROUGH THE NC PRE-K PROGRAM ACROSS 17 SITES AND 28 CLASSROOMS.
- $440,439 spent. CHILD CARE & EDUCATION AFFORDABILITYGOAL 1: TO CONTINUE TO PARTNER WITH ROWAN COUNTY DEPARTMENT OF SOCIAL SERVICES TO ASSIST WITH CHILD CARE SUBSIDY FUNDING AND IMPLEMENTATION.OBJECTIVE 1: INCREASE IN AVERAGE STAR RATINGS OF SUBSIDIZED CHILD PLACEMENTS IN REGULATED CHILD CARE PROGRAMS.OBJECTIVE 2: INCREASE IN THE PERCENTAGE OF LOW-INCOME CHILDREN RECEIVING SUBSIDY IN REGULATED CHILD CARE PROGRAMS.STATS: - FROM 2002 - PRESENT, THE PERCENT OF CHILDREN ENROLLED IN 4-OR-5-STAR CHILD CARE FACILITIES HAS INCREASED FROM 34% TO 82%- FROM 2022 - PRESENT, THE AVERAGE STAR RATING FOR CHILDREN ENROLLED IN 1-5-STAR LICENSED CHILD CARE HAS INCREASE FROM 2.98 TO 4.67.- 179 CHILDREN RECEIVED SMART START CHILD CARE SUBSIDY ASSISTANCE THROUGH ROWAN COUNTY DEPARTMENT OF SOCIAL SERVICES.- 20 LICENSED FACILITIES/FAMILY CHILD CARE HOMES, ALL 4 OR 5 STARS, RECEIVED MONETARY ENHANCEMENTS FOR PARTICIPATION IN OUR STAR LICENSE ENHANCEMENT (CHILD CARE QUALITY ENHANCEMENT) ACTIVITY.
- $377,689 spent. FAMILY SUPPORTGOAL 3: EXPAND THE FAMILY SUPPORT OPTIONS AVAILABLE TO PARENTS IN ROWAN COUNTY.OBJECTIVE 1: THE MAJORITY OF PARENTS/CAREGIVERS OF CHILDREN AGES 0-5 IN ROWAN COUNTY WHO CHOOSE TO PARTICIPATE IN A PARENTING SEMINAR/CLASS/SESSION SPONSORED BY SMART START ROWAN WILL FEEL THAT THE PROGRAM HELPED THEM DEAL MORE EFFECTIVELY WITH THEIR CHILD'S BEHAVIOR.OBJECTIVE 2: THE MAJORITY OF PARENTS WHO VOLUNTARILY PARTICIPATE IN A PARENT/CHILD PLAYGROUP ACTIVITY SPONSORED BY SMART START ROWAN WILL INDICATE IMPROVEMENT IN THE FOLLOWING PARENTING AREAS: 1) "I UNDERSTAND WHAT TO EXPECT FROM CHILDREN AT DIFFERENT AGES; 2) "I GIVE THE CHILD IN MY CARE OPPORTUNITIES TO LEARN AND TRY NEW THINGS; AND 3) "I TALK OR SHARE IDEAS ABOUT CARING FOR CHILDREN WITH ANOTHER ADULT."STATS:- 340 PARENT/CAREGIVERS PARTICIPATED IN FAMILY SUPPORT PROGRAMS, INCLUDING ONE-ON-ONE AND GROUP PARENTING SUPPORT, AS WELL AS PARENT/CHILD PLAYGROUPS- 9,498 CHILDREN RECEIVED BOOKS THROUGH OUR DOLLY PARTON'S IMAGINATION LIBRARY PROGRAM- 440 PARTICIPANTS ATTENDED 4 LARGE PARENT-CHILD INTERACTIVE COMMUNITY EVENTS HOSTED BY SMART START ROWAN
- $167,707 spent. CHILD CARE & EDUCATION QUALITY GOAL 2: MAINTAIN AND FURTHER IMPROVE THE QUALITY OF CHILD CARE IN ROWAN COUNTY.OBJECTIVE 1: NINETY PERCENT (90%) OF CHILD CARE PROFESSIONALS PARTICIPATING IN A TRAINING AND TECHNICAL ASSISTANCE PROGRAM SPONSORED BY SMART START ROWAN WILL INDICATE THAT THE SERVICES PROVIDED BY THAT ACTIVITY INCREASED THEIR KNOWLEDGE OF EFFECTIVE STRATEGIES AND ASSISTED THEM IN MAKING POSITIVE CHANGES IN THEIR CLASSROOMS.OBJECTIVE 2: OF THE CHILD CARE FACILITIES THAT RECEIVE ON-SITE TECHNICAL ASSISTANCE TO INCREASE STAR RATINGS, THE AVERAGE STAR RATING AFTER TECHNICAL ASSISTANCE BEGAN VERSUS BEFORE IT BEGAN WILL EITHER BE MAINTAINED OR IMPROVES, BASED ON A DCDEE ASSESSMENT CONDUCTED DURING THE FISCAL YEAR.OBJECTIVE 3: OF CHILD CARE PROVIDERS SURVEYED MAKING USE OF THE EARLY LEARNING RESOURCE CENTER, MOST WILL INDICATE THAT THE CENTER HAS PROVIDED RESOURCES THAT ENHANCE THE QUALITY OF CARE IN THEIR CLASSROOM, AS WELL AS KNOWLEDGE ABOUT SMART START FUNDED PROGRAMS. OF FAMILIES SURVEYED MAKING USE OF THE EARLY LEARNING RESOURCE CENTER, MOST WILL REPORT AN INCREASE IN KNOWLEDGE OF DEVELOPMENTALLY APPROPRIATE ACTIVITIES TO DO WITH THEIR CHILD, AS WELL AS KNOWLEDGE ABOUT SMART START FUNDED PROGRAMS.STATS:- 58 CHILD CARE FACILITIES/FAMILY CHILD CARE HOMES RECEIVED TECHNICAL ASSISTANCE- 146 TECHNICAL ASSISTANCE OPPORTUNITIES WERE PROVIDED TO EARLY CHILDHOOD PROFESSIONALS- 55 TRAINING/WORKSHOPS WERE OFFERED TO EARLY CHILDHOOD PROFESSIONALS- 24 CHILD CARE STAFF FROM 14 FACILITIES/FAMILY CHILD CARE HOMES UTILIZED OUR IN-HOUSE EARLY LEARNING RESOURCE CENTER
- $230,519 spent. HEALTH & SAFETYGOAL 4: IMPROVE THE HEALTH OF EXPECTING MOTHERS AND CHILDREN FROM BIRTH TO AGE FIVE IN ROWAN COUNTY.OBJECTIVE 1: HEALTHCARE PROVIDERS SERVED BY SMART START ROWAN ACTIVITIES WILL SUSTAIN A DEVELOPMENTAL SCREENING RATE OF OVER NINETY PERCENT (90%) OF ALL CHILDREN SEEN BY THEIR PRACTICE.OBJECTIVE 2: 90% OF FAMILIES WILL INDICATE INCREASED CONFIDENCE IN MEETING THEIR CHILD'S HEALTH SERVICES NEEDS OR THAT PRENATAL HEALTH SERVICES BENEFITTED THEIR FAMILY.STATS:- 5 MEDICAL PRACTICES, INCLUDING THE ROWAN COUNTY HEALTH DEPARTMENT, PARTICIPATED IN CHILD HEALTH AND WELLNESS PROGRAMS THAT SERVED OVER 8,500 CHILDREN- 29 MEDICAL PRACTITIONERS, TRAINED IN THE REACH OUT & READ PROGRAM, PRESCRIBED BOOKS TO CHILDREN FOR PARENTS TO READ AT HOME- 141 UNINSURED/UNDERINSURED PREGNANT WOMEN WERE SEEN DURING 1,101 PRENATAL VISITS AT THE ROWAN COUNTY HEALTH DEPARTMENT- 39 CHILDREN RECEIVED A DEVELOPMENT SCREENING AS PART OF THEIR WELL CHILD CHECK UP AT THE ROWAN COUNTY HEALTH DEPARTMENT- 61/63 CHILDREN THAT RECEIVED DEVELOPMENT SCREENINGS THROUGH OUR ASSURING BETTER CHILD HEALTH AND DEVELOPMENT PROGRAM RECEIVED AN APPROPRIATE REFERRAL
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 October 13, 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 November 6, 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 October 13, 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 October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 1995.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 November 4, 2026.
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