2025-10-22T12:23:18-05:00 2025-06-30 561304727 BLACKMAN & SLOOP ADVISORS INC 1414 RALEIGH ROAD SUITE 300 CHAPEL HILL NC 27517 990 2024-07-01 561949415 WAKE COUNTY SMART START INC WAKE 9198519550 4901 WATERS EDGE DRIVE 101 RALEIGH NC 27606 MATTHEW GLOVA TREASURER 9198519550 2025-10-13 1 1 ELIZABETH MAUCH P01988953 9199428700 2024 2025-03-06 01:10:19Z GAYLE E HEADEN 4901 WATERS EDGE DRIVE 101 RALEIGH NC 27606 27914896 0 X WWW.WAKESMARTSTART.ORG X 1994 NC INVESTING IN YOUNG CHILDREN, FAMILIES, AND A BRIGHTER FUTURE TOGETHER. 17 16 49 150 0 0 24873868 27699186 0 0 195894 183388 32565 32322 25102327 27914896 19563939 21763190 0 0 3779166 3853338 0 0 93861 1685522 1632743 25028627 27249271 73700 665625 3982549 4446723 401363 199912 3581186 4246811 X WAKE COUNTY SMART START INVESTS IN YOUNG CHILDREN, THEIR FAMILIES, AND A CONNECTED EARLY CHILDHOOD SYSTEM THAT SUPPORTS AND PREPARES THEM FOR SCHOOL AND LIFE AHEAD. 0 0 15299359 14454137 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 IN A SCHOOL-YEAR PROGRAM. CHILDREN PARTICIPATING IN THE PROGRAM ARE SERVED IN LICENSED CLASSROOMS IN PUBLIC SCHOOLS, PRIVATE CHILD CARE FACILITIES, OR HEAD START PROGRAMS. FOR THE 2024-2025 FISCAL YEAR, 1,705 CHILDREN PARTICIPATED IN THE PROGRAM. A STATE GRANT AND A LOCAL GOVERNMENT GRANT SUPPORTED THE PROGRAM. 4208572 3201085 FAMILY SUPPORT/HEALTH AND SAFETYWAKE COUNTY SMART START FUNDS FAMILY SUPPORT, AND HEALTH AND SAFETY ACTIVITIES THAT BENEFIT FAMILIES AND CHILDREN IN WAKE COUNTY. FAMILY SUPPORT PROVIDES PARENTING SKILLS TRAINING, ONGOING PARENT EDUCATION, FAMILY LITERACY INITIATIVES, TRANSPORTATION, COMMUNITY OUTREACH, AND FAMILY NAVIGATION. HEALTH AND SAFETY PROVIDES TRAINING, TECHNICAL ASSISTANCE, COUNSELING, NUTRITION, PHYSICAL ACTIVITIES, AND REFERRALS TO ADDRESS HEALTHCARE, MENTAL HEALTH NEEDS, AND PREVENTATIVE SERVICES. APPROXIMATELY 890 CHILDREN DIRECTLY BENEFITED FROM AT LEAST ONE WAKE COUNTY SMART START FAMILY SUPPORT OR HEALTH AND SAFETY ACTIVITY. PROGRAMS ARE SUPPORTED BY STATE AND PRIVATE GRANTS . 4541902 3839252 WAKE THREESCHOOLTHIS PROGRAM PROVIDES EARLY EDUCATION TO YOUNG CHILDREN IN A PLAY-BASED, DYNAMIC ENVIRONMENT, LIKE THE NATIONALLY RECOGNIZED NC PRE-K PROGRAM. RESEARCH SHOWS THAT WHEN THREE-YEAR-OLD CHILDREN RECEIVE SUPPORT FOR LEARNING EARLY, THEY LEARN BETTER, GAIN STRONGER SKILLS, AND ARE BETTER PREPARED FOR SUCCESS IN PRE-K AND KINDERGARTEN. THIS PROGRAM LEVERAGES THE RAPID BRAIN GROWTH AND DEVELOPMENT THAT HAPPENS AT AGE THREE. THIS "FRAMEWORK" IS WHAT ALL FUTURE LEARNING IS BUILT UPON. CHILDREN PARTICIPATING IN THE PROGRAM ARE SERVED IN LICENSED PRIVATE CHILD CARE FACILITIES AND HEAD START PROGRAMS. FOR THE 2024-2025 FISCAL YEAR, 333 CHILDREN PARTICIPATED IN THE PROGRAM. THE PROGRAM IS SUPPORTED BY A LOCAL GOVERNMENT GRANT. 1035116 268716 2375 CHILD CARE EDUCATION AND QUALITYIN WAKE COUNTY, 33 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, AND PROVIDE OPPORTUNITIES FOR CHILD CARE PROFESSIONALS TO INCREASE THEIR SKILLS. ADDITIONAL AREAS OF SUPPORT INCLUDE TRAINING, CURRICULUM ENHANCEMENTS, AND MENTORING PROGRAMS. FOR FISCAL YEAR 2024 - 2025, APPROXIMATELY 31 CHILD CARE FACILITIES WERE SERVED. PROGRAMS ARE SUPPORTED BY A STATE GRANT AND PROGRAM SERVICE FEES. 474552 0 0 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. THE PROGRAM IS SUPPORTED BY A STATE GRANT. 1509668 268716 2375 25559501 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 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 53 0 1 49 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 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 101 RALEIGH NC 27606 GAYLE HEADEN EXECUTIVE DIRECTOR 40.00 X X 155915 0 15445 GARY CARR DIRECTOR OF FINANCE 40.00 X X 151239 0 16842 KATHERINE WILLIAMS CHAIR 1.00 X X 0 0 0 NIKIA COATES VICE CHAIR 1.00 X X 0 0 0 MATTHEW ELLINWOOD SECRETARY 1.00 X X 0 0 0 MATTHEW GLOVA TREASURER 1.00 X X 0 0 0 ANDRE ANTHONY DIRECTOR 1.00 X 0 0 0 VERONICA CREECH DIRECTOR 1.00 X 0 0 0 HEATHER DRENNAN DIRECTOR THR FEB 2025 1.00 X 0 0 0 SUSAN EVANS DIRECTOR 1.00 X 0 0 0 ARIEL FORD DIRECTOR FR OCT 2024 1.00 X 0 0 0 SHERRY HEUSER DIRECTOR 1.00 X 0 0 0 MICKEY HOLT DIRECTOR 1.00 X 0 0 0 NIKKI LEONARD DIRECTOR 1.00 X 0 0 0 RONETTA PEARSALL DIRECTOR 1.00 X 0 0 0 ANTONIA PEDROZA DIRECTOR 1.00 X 0 0 0 STEPHANIE SHELL DIRECTOR 1.00 X 0 0 0 CHERYL STALLINGS DIRECTOR 1.00 X 0 0 0 TONYA VENABLE DIRECTOR 1.00 X 0 0 0 JOE WHITE DIRECTOR 1.00 X 0 0 0 STACEY WILSON-NORMAN DIRECTOR THR FEB 2025 1.00 X 0 0 0 CAROL C ORJI DIRECTOR OF ECI 40.00 X 115142 0 14973 422296 0 47260 3 0 1 0 0 27052919 646267 27699186 183388 183388 SALES TAX REFUNDS 900099 29900 29900 PARTICIPANT FEES 611710 2375 2375 OTHER INCOME 900099 47 47 32322 27914896 2375 0 213335 21763190 21763190 367219 264244 96698 6277 2551783 1819925 684585 47273 339805 261084 78721 370744 296488 72258 1998 223787 160086 59419 4282 4141 4141 11136 11136 726580 453215 255372 17993 11143 7099 3751 293 74457 54163 19631 663 253300 186640 63698 2962 237870 163365 62927 11578 44168 37485 6683 83336 71827 11409 100 27637 116 27521 OTHER REFUND 104429 104429 SALES TAX EXPENSE 21552 21552 DUES AND SUBSCRIPTIONS 13844 5193 8651 OUTREACH AND EDUCATION 9998 9998 9152 5383 3327 442 27249271 25559501 1595909 93861 238391 464955 3680539 3963059 63619 18709 3982549 4446723 1336 1610 400027 198302 401363 199912 X 2174146 2349095 1407040 1897716 3581186 4246811 3982549 4446723 665625 0 X 0 1 X 0 1 1 X 20078107 19627355 22833408 24873868 27699186 115111924 20078107 19627355 22833408 24873868 27699186 115111924 115111924 3575 3767 78125 195895 183388 464750 16522 27126 25161 32565 29947 131321 115707995 11375 0.99480 0.99610 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SALES TAX REFUND - 2020 AMOUNT: $ 16,522. 2021 AMOUNT: $ 27,126. 2022 AMOUNT: $ 25,161. 2023 AMOUNT: $ 32,565. 2024 AMOUNT: $ 29,900. OTHER INCOME - 2024 AMOUNT: $ 47. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5000 5000 25554501 25559501 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 2500 2500 5000 5000 15000 250000 250000 250000 250000 1000000 1500000 0 X 27914896 0 27914896 0 27914896 27249271 0 27249271 0 27249271 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 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. WAKE COUNTY SMART START DOES NOT BELIEVE THERE ARE ANY UNRECOGNIZED TAX BENEFITS OR COSTS AS OF JUNE 30, 2025. 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 588438 16278 COST EDUCATIONAL EQUIPMENT NC PREK, WAKE THREESCHOOL, QUALITY ENHANCEMENT ABC LAND INC II 55 LILES DEAN ROAD WENDELL NC 27591 561239648 728374 0 COST EDUCATIONAL EQUIPMENT NC PREK ACADEMICALLY BASED CHILD 916-107 ROCK QUARRY ROAD RALEIGH NC 27610 562056643 797586 0 COST EDUCATIONAL EQUIPMENT NC PREK, WAKE THREESCHOOL BAMBINO'S PLAYSCHOOL 3404 DAVIS DR CARY NC 27519 814366903 357000 7737 COST EDUCATIONAL EQUIPMENT WAKE THREESCHOOL, QUALITY ENHANCEMENT BOOK HARVEST 2501 UNIVERSITY DR DURHAM NC 27707 452610533 501(C)3 110296 0 FINANCIAL ASSISTANCE CONTRACT BRIGHT BEGINNINGS OF CARY INC 123 BRIGHT BEGINNINGS WAY CARY NC 27519 562134126 1222922 648 COST EDUCATIONAL EQUIPMENT NC PREK, WAKE THREESCHOOL, QUALITY ENHANCEMENT CATHOLIC CHARITIES OF THE DIOCESE OF RALEIGH INC 715 NAZARETH STREET RALEIGH NC 27606 560529943 501(C)3 174439 0 FINANCIAL ASSISTANCE CONTRACT CHILDCARE NETWORK INC 6053 VETERANS PARKWAY BLDG 300 COLUMBUS GA 31909 630986576 3082694 0 NC PREK, WAKE THREESCHOOL CREATIVE KIDZ ACADEMY 8408 STRICKLAND RD RALEIGH NC 27615 550862246 0 13276 COST EDUCATIONAL EQUIPMENT; OUTDOOR LEARNING ENVIRONMENT QUALITY ENHANCEMENT CREATIVE LEARNING ENTERPRISE 4309 TEN TEN ROAD APEX NC 27539 465078995 336144 0 NC PREK CREATIVE SCHOOLS INC 4915 WATERS EDGE DR RALEIGH NC 27606 561469260 1303892 1732 COST EDUCATIONAL EQUIPMENT NC PREK, WAKE THREESCHOOL DANIEL CENTER FOR MATH AND SCIENCE INC 735 ROCK QUARRY RD RALEIGH NC 27610 271597059 178500 0 WAKE THREESCHOOL DHIC 113 S WILMINGTON ST RALEIGH NC 27601 561085131 501(C)3 8920 0 KALEIDOSCOPE PROJECT EARLY PRESCHOOL & LEARNING CENTER LLC 2614 FAIRWAY DRIVE RALEIGH NC 27603 562222511 559640 0 NC PREK, WAKE THREESCHOOL EARLY YEARS INC PO BOX 901 CHAPEL HILL NC 27514 561514058 501(C)3 156863 0 FINANCIAL ASSISTANCE CONTRACT FAMILY RESOURCE CENTER - SOUTH ATLANTIC 3825 BARRETT DR STE 104 RALEIGH NC 27609 201257901 501(C)3 400553 0 FINANCIAL ASSISTANCE CONTRACT FIESTA CRISTIANA 100 S HUGHES ST APEX NC 27502 863749901 501(C)3 106529 0 FINANCIAL ASSISTANCE CONTRACT FRANKIE LEMMON SCHOOL & DEVELOPMENT CENTER 3311 CARL SANDBURG CT RALEIGH NC 27610 560931467 501(C)3 213230 0 NC PREK, WAKE THREESCHOOL KIDS FIRST ACADEMY INC 3308 POOLE RD RALEIGH NC 27610 271294274 759528 0 NC PREK, WAKE THREESCHOOL KINDERCARE LEARNING CENTER 650 NE HOLLADAY ST SUITE 1400 PORTLAND OR 97232 474478313 442270 2115 COST EDUCATIONAL EQUIPMENT NC PREK, QUALITY ENHANCEMENT LA PETITE ACADEMY INC 21333 HAGGERTY RD NOVI MI 48375 431243221 153640 14043 COST EDUCATIONAL EQUIPMENT NC PREK, QUALITY ENHANCEMENT LITTLE ANGELS PREPARATORY 724 S MAIN ST FUQUAYVARINA NC 27526 451475012 0 20140 COST EDUCATIONAL EQUIPMENT QUALITY ENHANCEMENT LITTLE BELIEVERS ACADEMY II 309 HOLMAN ST GARNER NC 27529 471308220 268108 1520 COST EDUCATIONAL EQUIPMENT NC PREK, WAKE THREESCHOOL LITTLE DESTINY LITERACY & DISCOVERY CHILD DEVELOPMENT CENTER 3329 FORESTVILLE RD RALEIGH NC 276168700 463319443 205800 0 NC PREK LITTLE HANDS 'N' FEET CHILD CARE CENTER INC 2906 BRENTWOOD RD RALEIGH NC 27604 208612696 522868 2641 COST EDUCATIONAL EQUIPMENT NC PREK, WAKE THREESCHOOL LUCY DANIELS CENTER FOR EARLY CHILDHOOD 9003 WESTON PARKWAY CARY NC 27513 581863104 501(C)3 630699 0 FINANCIAL ASSISTANCE CONTRACT METHOD CHILD DEVELOPMENT CENTER 900 TRAILWOOD DRIVE RALEIGH NC 27606 560939512 501(C)3 442242 3858 COST EDUCATIONAL EQUIPMENT NC PREK, WAKE THREESCHOOL PRESTON CHILDREN'S ACADEMY 551 JAMES JACKSON AVENUE CARY NC 27513 203690113 242280 0 NC PREK PRIMARY BEGINNINGS CHILD DEVELOPMENT 2100 NORTH HILLS DRIVE RALEIGH NC 27612 562133291 1066440 1732 COST EDUCATIONAL EQUIPMENT NC PREK RISING STARS JRVERSITY 1900 EDWIN DR RALEIGH NC 27610 261694863 0 5218 COST EDUCATIONAL EQUIPMENT QUALITY ENHANCEMENT SAFECHILD INC 864 W MORGAN STREET RALEIGH NC 27603 561817816 501(C)3 119360 0 FINANCIAL ASSISTANCE CONTRACT SHAW UNIVERSITY CENTER FOR EARLY CHILDHOOD EDUCATION 317 E LENOIR STREET RALEIGH NC 27601 560530235 501(C)3 235703 2470 COST EDUCATIONAL EQUIPMENT NC PREK, QUALITY ENHANCEMENT SMART START ADVOCATES PO BOX 10714 RALEIGH NC 27605 274873512 501(C)3 5000 0 DONATION FOR PROGRAM SUPPORT STEP UP MINISTRY 1701 OBERLIN RD RALEIGH NC 27608 561655255 501(C)3 98900 0 FINANCIAL ASSISTANCE CONTRACT TELAMON CORPORATION 5560 MUNFORD ROAD SUITE 201 RALEIGH NC 27612 561022483 501(C)3 680820 0 NC PREK, WAKE THREESCHOOL TOUCHED BY AN ANGEL 7209 BOYD CT RALEIGH NC 27616 800531097 0 9824 COST EDUCATIONAL EQUIPMENT QUALITY ENHANCEMENT THE HAPPY FACE PRESCHOOL 5010 FORT SUMTER ROAD RALEIGH NC 27606 561836772 880446 2344 COST EDUCATIONAL EQUIPMENT NC PREK, WAKE THREESCHOOL TRIANGLE ACADEMY PRESCHOOL 200 DANCERS POINTE LANE CARY NC 27518 852884229 280500 4590 COST EDUCATIONAL EQUIPMENT WAKE THREESCHOOL TRIANGLE AREA PARENTING SUPPORT PO BOX 1454 APEX NC 27502 813973425 501(C)3 111291 0 FINANCIAL ASSISTANCE CONTRACT WAKE COUNTY HUMAN SERVICES PO BOX 46833 RALEIGH NC 27620 566000347 GOVT 665510 0 FINANCIAL ASSISTANCE CONTRACT WAKE COUNTY PUBLIC SCHOOLS 3600 WAKE FOREST ROAD RALEIGH NC 27609 561137759 GOVT 2684556 0 NC PREK/FINANCIAL ASSISTANCE CONTRACT WANDA'S LITTLE HANDS EDUCATIONAL CENTER 3400 POOLE ROAD RALEIGH NC 27610 561999520 661730 1996 COST EDUCATIONAL EQUIPMENT NC PREK, WAKE THREESCHOOL VARIOUS CHILD CARE CENTERS AND SERVICE PROVIDERS 167317 0 VARIOUS PROGRAMS 17 25 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. 0 0 0 0 0 0 0 0 0 GAYLE HEADEN EXECUTIVE DIRECTOR 155915 0 0 0 0 0 8479 0 6966 0 171360 0 0 0 GARY CARR DIRECTOR OF FINANCE 151239 0 0 0 0 0 7554 0 9288 0 168081 0 0 0 A SAFE PLACE CHILD ENRICHMENT CENTER FORMER BOARD MEMBER 504716 KIM SHAW, FORMER BOARD MEMBER, OWNS A SAFE PLACE CHILD ENRICHMENT CENTER WHICH CONTRACTS WITH WAKE COUNTY SMART START AS A NC PREK AND WAKE THREESCHOOL PROVIDER. 0 LITTLE HANDS 'N' FEET CHILD CARE CENTER INC BOARD MEMBER 525509 RONETTA PEARSALL , BOARD MEMBER, OWNS LITTLE HANDS 'N' FEET CHILD CARE CENTER WHICH CONTRACTS WITH WAKE COUNTY SMART START AS A NC PREK AND WAKE THREESCHOOL PROVIDER. 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 2022. 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, 2023 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 AND ON THE ORGANIZATION'S WEBSITE, WWW.WAKESMARTSTART.ORG.