2024-05-14T14:25:09-04:00 2023-06-30 201291926 SUZAN H SLUDER CPA PA P O BOX 96 ARDEN NC 28704 990 2022-07-01 562092325 SMART START PARTNERSHIP FOR CHILDRE SMAR 8286931580 525 NORTH JUSTICE STREET HENDERSONVILLE NC 28739 SONIA GIRONDA EXECUTIVE DIRECTOR 8286931580 2024-05-10 SONIA GIRONDA 888008888 false SUZAN H SLUDER P00447910 8285511669 2024-05-14 2022 2023-04-26 12:10:37Z SONIA GIRONDA 525 NORTH JUSTICE STREET HENDERSONVILLE NC 28739 2319966 false X WWW.SMARTSTARTPFC.ORG X 1997 NC TO SUPPORT, EDUCATE AND ADVOCATE TO BUILD A STRONG FOUNDATION FOR YOUNG CHILDREN IN OUR COMMUNITY. 15 15 12 40 0 2145564 2315468 0 9 758 7057 3740 2152630 2319966 1464101 1668363 0 482543 465123 0 4036 143463 129345 2090107 2262831 62523 57135 239386 284972 11549 0 227837 284972 TO SUPPORT, EDUCATE AND ADVOCATE TO BUILD A STRONG FOUNDATION FOR YOUNG CHILDREN IN OUR COMMUNITY. false false 2146775 1668363 SUPPORTS, EDUCATES AND ADVOCATES TO BUILD A STRONG FOUNDATION FOR YOUNG CHILDREN IN OUR COMMUNITY BY PROVIDING HIGH QUALITY CHILD CARE FOR FAMILIES THROUGH THE CHILD CARE SUBSIDY PROGRAM WHILE PARENTS WORK OR ATTEND SCHOOL, BY IMPROVING THE QUALITY OF EARLY CHILDHOOD EDUCATION THROUGH EARLY EDUCATOR TRAININGS AND TECHNICAL ASSISTANCE AND THROUGH A PROFESSIONAL DEVELOPMENT PROGRAM THAT HELPS EDUCATORS PURSUE A DEGREE IN EARLY CHILDHOOD EDUCATION, BY PROVIDING THE TOOLS THAT PARENTS NEED TO SUPPORT THE HEALTHY DEVELOPMENT OF THEIR CHILDREN AND THROUGH PROGRAMS THAT PROVIDE BOOKS AND PARENT-EDUCATION TO ENCOURAGE PARENTS TO DEVELOP HABITS OF DAILY READING WITH THEIR CHILDREN. 2146775 true true false false false false false false false false true false false false false true true false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false true 15 0 12 true false false false false false false false false X 15 15 true false false false false false false true true false false false true true true true true true false false X X X SONIA GIRONDA 8286931580 525 NORTH JUSTICE STREET HENDERSONVILLE NC 28739 SONIA GIRONDA EXECUTIVE DI 35.00 X 89592 0 6160 JESSICA BENTLEY DIRECTOR 1.00 X 0 0 0 KIM BERRY DIRECTOR 1.00 X 0 0 0 PRESTON BLAKELY DIRECTOR 1.00 X 0 0 0 HONEY BURRELL SECRETARY 1.00 X X 0 0 0 MICHAEL BURRELL DIRECTOR 1.00 X 0 0 0 RENAY KNAPP DIRECTOR 1.00 X 0 0 0 JANICE MAGER DIRECTOR 1.00 X 0 0 0 SHANNON MARLOWE DIRECTOR 1.00 X 0 0 0 TERRY MAYBIN DIRECTOR 1.00 X 0 0 0 AMBER MCFEE-BLANCO TREASURER 1.00 X X 0 0 0 LACI OTT DIRECTOR 1.00 X 0 0 0 SUMMER STIPE VICE CHAIR 1.00 X X 0 0 0 HEATHER TAYLOR DIRECTOR 1.00 X 0 0 0 LISA WHITNEY DIRECTOR 1.00 X 0 0 0 CYNTHIA WILCOX CHAIR 1.00 X X 0 0 0 89592 6160 false false false 1437242 878226 2315468 758 758 SALES TAX RECEIPTS 3740 3740 3740 2319966 4498 1668363 1668363 89592 66298 20606 2688 315234 270567 44204 463 25105 20977 3945 183 2625 2092 516 17 32567 27119 5194 254 2000 2000 4520 4520 20309 19494 815 1970 1888 82 7809 4723 2998 88 3628 1346 2282 50564 40578 9713 273 7103 7028 75 1103 1008 95 6107 6107 7557 2428 5095 34 EMPLOYEE TRAINING 4565 1844 2721 EDUCATIONAL SUPPLIES 3006 3006 SALES TAX EXPENSE 2649 2649 DUES & SUBSCRIPTIONS 1748 790 922 36 4707 1119 3588 2262831 2146775 112020 4036 216876 115618 150758 45392 26796 22510 18596 239386 284972 11549 11549 0 X 127389 137124 100448 147848 227837 284972 239386 284972 X 57135 X false true X true true true X 1260529 1266765 1193894 2145564 2315468 8182220 1260529 1266765 1193894 2145564 2315468 8182220 1347583 6834637 1 11 9 758 779 2439 2260 2979 4108 3740 15526 8198525 29101 0.83360 0.91710 X PART II, LINE 10 SALES TAX REFUND AND OTHER 11,786 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11965 3473 8492 33427 23323 10104 18596 X 2319966 2319966 2319966 2258912 -3919 -3919 2262831 2262831 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM PAYMENT OF INCOME TAXES UNDER THE PROVISION OF SECTION 501 C 3 OF THE INTERNAL REVENUE CODE, 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 POSITION TAKEN OR EXPECTED TO BE TAKEN 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. SCHEDULE D, PAGE 4, PART XII, LINE 2D FIXED ASSET ADJUSTMENT -3,919 true CHILDREN & FAMILY RESOURCE CENTER 851 CASE STREET HENDERSONVILLE NC 28792 562113878 501C3 391735 SERVICE PROVIDER ALEXANDRA CHILD CARE HOME PO BOX 475 EDNEYVILLE NC 28727 16504 CHILD CARE SUBSIDY ALICE'S PLAYGROUND 701 S GROVE STREET HENDERSONVILLE NC 28792 562186672 45082 CHILD CARE SUBSIDY BEACON CHILD DEVELOPMENT CENTER 901 ROBINSON TERRACE HENDERSONVILLE NC 28792 364562222 42294 CHILD CARE SUBSIDY HELPING HAND CHILD DEVELOPMNT 130 EAGLES REACH DRIVE FLAT ROCK NC 28731 510138781 501C3 9573 CHILD CARE SUBSIDY HENDERSON COUNTY DEPARTMENT OF PUBL 1200 SPARTANBURG HIGHWAY SUITE 100 HENDERSONVILLE NC 28792 566000307 GOV 10700 SERVICE PROVIDER HERE I GROW 129 HAZELTON DRIVE HENDERSONVILLE NC 28739 820879537 15069 CHILD CARE SUBSIDY IMMACULATA PRE-K AND THE GROTTO 711 N BUNCOMBE STREET HENDERSONVILLE NC 28791 101(6) 5440 CHILD CARE SUBSIDY LITTLE BLESSINGS CHRISTIAN ACADEMY 26 FRANCIS ROAD HENDERSONVILLE NC 28792 821890504 141016 CHILD CARE SUBSIDY LITTLE BRIGHT MINDS 3564 CHIMNEY ROCK ROAD HENDERSONVILLE NC 28792 821917653 40525 CHILD CARE SUBSIDY LITTLE RED SCHOOL 604 BROOKLYN AVENUE HENDERSONVILLE NC 28792 561534973 12824 CHILD CARE SUBSIDY LOVE AND LEARNING 301 CANE CREEK ROAD FLETCHER NC 28732 200535846 33810 CHILD CARE SUBSIDY MT PISGAH LUTHERAN PRESCHOOL 2606 CHIMNEY ROCK ROAD HENDERSONVILLE NC 28792 566166242 501C3 18368 CHILD CARE SUBSIDY NESSA'S YOUNG'UNS NATURAL PLAY CENT 520 SOUTH ALLEN ROAD FLAT ROCK NC 28731 822218436 34429 CHILD CARE SUBSIDY STEPS TO HOPE ACADEMY 205 THOMPSON STREET HENDERSONVILLE NC 28792 471991478 27704 CHILD CARE SUBSIDY TOMORROW'S HOPE CHILD DEV 103 WEST BLUE RIDGE ROAD EAST FLAT ROCK NC 28726 561942796 9884 CHILD CARE SUBSIDY TUMBLIN TODDLER 685 CARDINAL ROAD MILLS RIVER NC 28759 13093 CHILD CARE SUBSIDY SMART START OF TRANSYLVANIA COUNTY PO BOX 1676 BREVARD NC 28712 311489864 562465 GRANT PARTNER BLUE RIDGE PARTNERSHIP FOR CHILDREN PO BOX 1387 BURNSVILLE NC 28714 561921260 140605 GRANT PARTNER BUNCOMBE COUNTY PARTNERSHIP FOR CHI 53 ASHELAND AVENUE SUITE 102A ASHEVILLE NC 28801 561942178 17465 GRANT PARTNER FORM 990, PAGE 6, PART VI, LINE 1A ACCORDING TO THE SMART START PARTNERSHIP FOR CHILDREN BYLAWS, THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS SHALL HAVE AND MAY EXERCISE ALL THE AUTHORITY OF THE BOARD IN ALL MATTERS PERTAINING TO THE BASIC MANAGEMENT OF THE CORPORATION BETWEEN MEETINGS OF THE BOARD EXCEPT AS LIMITED BY N.C.G.S. SECTION 55 A-8-25(E). FORM 990, PAGE 6, PART VI, LINE 2 HONEY BURRELL MICHAEL BURRELL SECRETARY DIRECTOR MARRIED FORM 990, PAGE 6, PART VI, LINE 11B THE 990 WAS REVIEWED BY THE EXECUTIVE DIRECTOR AND STAFF PRIOR TO SUBMISSION. THE FINAL 990 WAS PROVIDED TO THE FULL BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 12C IF AN ISSUE IS BEFORE THE BOARD OF DIRECTORS THAT IS A CONFLICT FOR A BOARD MEMBER, THE BOARD MEMBER'S NAME IS ADDED TO THE BOARD AGENDA AND LABELED CONFLICTED MEMBER UNDER THE PARTICULAR VOTING ISSUE. THE CONFLICTED MEMBER IS NOT ALLOWED TO VOTE AND IS RECORDED AS SUCH DUE TO THE CONFLICT OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS DOES AN ANNUAL REVIEW OF PERFORMANCE AND COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE UPON REQUEST TO THE PUBLIC AT THE ORGANIZATION'S OFFICE DURING REGULAR BUSINESS HOURS.