2025-11-07T15:43:52-06:00 2025-06-30 561758856 MAST EVANS & ISENHOUR LLP P O BOX 1029 CONOVER NC 286131029 990 2024-07-01 561852721 BURKE COUNTY SMART START INC BURK 8284392326 PO BOX 630 MORGANTON NC 286800630 KATHY SMITH EXECUTIVE DIRECTOR 8284392326 2025-11-07 1 0 DONALD D ISENHOUR P00128276 8284642812 2025-11-07 2024 2025-03-06 01:10:19Z KATHY SMITH 304 WEST UNION ST MORGANTON NC 28655 5035112 0 X WWW.SMARTSTARTKIDS.ORG X 1993 NC TO DEVELOP AND PROVIDE, THRU PUBLIC AND PRIVATE MEANS, EARLY CHILDHOOD EDUCATION AND DEVELOPMENTAL SERVICES FOR CHILDREN AND FAMILIES. 17 17 5 18 0 0 4376760 5027882 0 0 1507 5548 972 1682 4379239 5035112 3869051 4522543 0 0 386455 401034 0 0 0 99454 71862 4354960 4995439 24279 39673 92408 133963 3396 5278 89012 128685 X TO REACH OUT, BRING TOGETHER AND EMPOWER FAMILIES, CHURCHES, SCHOOLS, BUSINESSES, AND GOVERNMENT TO IMPROVE THE LIVES OF YOUNG CHILDREN 0 0 990584 990584 CHILD CARE AND EDUCATION AFFORDABILITY INCLUDED THE STEP PROGRAM AND THE QUALITY BONUS FOR NON-SUBSIDIZED CHILDREN PROGRAM. THE STEP PROGRAM WAS A PART TIME PROGRAM CONDUCTED BY BURKE COUNTY PUBLIC SCHOOLS. CLASSROOMS SERVING 151 CHILDREN AT 3 SITES IN BURKE COUNTY. BY JUNE 30, 2025 100% OF THE CHILDREN PARTICIPATING IN THE STEP PROGRAM AT LEAST 6 MONTHS DEMONSTRATED DEVELOPMENTAL GROWTH AS MEASURED BY THE CREATIVE CURRICULUM. THE QUALITY BONUS FOR NON-SUBSIDIZED CHILDREN PROGRAM WAS CONDUCTED BY AN ACCREDITED RESOURCE AND REFERRAL AGENCY. QUALITY BONUSES WERE PAID MONTHLY TO 27 CHILD CARE PROGRAMS SERVING 423 NON-SUBSIDIZED CHILDREN. BY JUNE 30, 2025, 100% OF THE CHILD CARE FACILITIES RECEIVING QUALITY BONUSES MAINTAINED OR INCREASED THEIR QUALITY AS MEASURED BY THE STAR LICENSURE RATING. 2112914 1954483 NC PRE K - DEVELOPMENT AND IMPLEMENTATION OF NC PRE K PREKINDERGARTEN PROGRAM FOR AT-RISK FOUR-YEAR-OLDS WHO ARE AT RISK OF FAILURE IN KINDERGARTEN. THE GOAL IS TO PROVIDE QUALITY PREKINDERGARTEN SERVICES IN ORDER TO ENHANCE KINDERGARTEN READINESS. 397 CHILDREN SERVED IN 29 CLASSROOMS AT 19 SITES LOCATED IN BURKE COUNTY. 857918 857918 HURRICANE RELIEF PROGRAM PROVIDED DISASTER RELIEF ASSISTANCE TO CHILD CARE CENTERS THAT SUSTAINED DAMAGE FOLLOWING THE AFTER MATH OF HURRICANE HELENE. TWO OF BURKE COUNTY'S LARGEST CHILD CARE CENTERS WERE SIGNIFICANTLY IMPACTED-CREATIVE BEGINNINGS AND QUAKER MEADOWS, WHICH IS RAN BY BLUE RIGE COMMUNITY ACTION. BOTH OF THE CHILD CARE CENTERS WERE AWARDS FUNDS FOR RENOVATIONS, EQUIPMENT, SUPPLIES, AND LOSS WAGES. TOTAL OF 319 CHILDREN WERE IMPACTED. 41489 33725 FAMILY SUPPORT - FAMILY LITERACY PROGRAMS INCLUDING MOTHEREAD/FATHEREAD THAT COMBINED THE TEACHING OF LITERACY SKILLS WITH CHILD DEVELOPMENT AND FAMILY EMPOWERMENT ISSUES SERVING 79 PARENTS. BY JUNE 30, 2025, 56% (44 OF 79) OF PARTICIPATING PARENTS INDICATED THEY READ MORE TO THEIR CHILDREN. 685833 685833 CHILDCARE & EDUCATION QUALITY PROGRAMS INCLUDE CHILD CARE PROVIDER INSURANCE PACKAGE, CHILD CARE RESOURCE & REFERRAL, AND DUAL SUBSIDY - TANF. CHILD CARE PROVIDER INSURANCE PACKAGE PROVIDED TO 90 CHILD CARE PROVIDERS IN 7 CENTERS & 2 HOMES. 71% OF PRIVATE HOME AND CENTERS IN 4 AND 5 STAR FACILITIES HAD HEALTH INSURANCE. CHILD CARE RESOURCE & REFERRAL PROVIDED 60 TRAININGS TO 192 CHILD CARE STAFF AND 40 CHILD CARE PROVIDERS. 100% OF PARTICIPATING CHILD CARE FACILITIES WHO COMPLETED A TRAINING MAINTAINED THEIR STAR RATING. DUAL SUBSIDY - TANF PROGRAM PAID, ON A DIRECT PER CHILD BASIS, SUBSIDY FOR 118 CHILDREN ELIGIBLE FOR TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF) OR THE CHILD CARE DEVELOPMENT FUND (CCDF). THE AVERAGE STAR RATING FOR SUBSIDIZED CHILDREN WAS 4.71 STARS AND 93% OF SUBSIDIZED CHILDREN RECEIVED CARE IN A 4 OR 5 STAR FACILITY. 727322 719558 4688738 1 1 0 0 0 0 0 0 0 1 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 5 1 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X THE CORPORATION 8284392326 304 WEST UNION STREET MORGANTON NC 28655 KASEY GARDNER DIRECTOR 0.50 X 0 0 0 BRANDON COLLINS DIRECTOR 0.50 X 0 0 0 REV JASPER HEMPHILL VICE-CHAIR 1.00 X X 0 0 0 JACQUIE GRADY DIRECTOR 0.50 X 0 0 0 REBECCA MCLEOD DIRECTOR 0.50 X 0 0 0 TINA MOSLEY DIRECTOR 0.50 X 0 0 0 DAVID L RUST JR BOARD MEMBER 0.50 X 0 0 0 CHARLES M SCHLEIN SECRETARY 1.00 X X 0 0 0 STEPHANIE ASHLEY BOARD MEMBER 0.50 X 0 0 0 SALLY SANDY TREASURER 1.00 X X 0 0 0 DENISE HUDSON DIRECTOR 0.50 X 0 0 0 VALERIE SHOOK DIRECTOR 0.50 X 0 0 0 KATHY SMITH EXECUTIVE DIRECTOR 40.00 X X 73159 0 16768 JIM WILSON DIRECTOR 0.50 X 0 0 0 KAY MILTON DIRECTOR 0.50 X 0 0 0 MIRANDA SMITH DIRECTOR 0.50 X 0 0 0 JOSET TAYLOR BOARD CHAIR 1.00 X X 0 0 0 THADD HODGE DIRECTOR 0.50 X 0 0 0 BRIAN BARRIER DIRECTOR 0.50 X 0 0 0 73159 0 16768 0 0 0 0 0 4561512 466370 5027882 5548 5548 SALES TAX REFUNDS 900099 1682 1682 1682 5035112 1682 0 5548 4522543 4522543 73659 38587 35072 215495 73093 142402 16299 5255 11044 73102 21572 51530 22479 8715 13764 7820 4010 3810 5100 5100 3176 1000 2176 8480 2419 6061 4574 1378 3196 20672 6764 13908 3551 1133 2418 589 589 4843 1690 3153 FURNITURE/EQUIPMENT < $ 2842 2842 REPAIRS/MAINTENANCE 2501 214 2287 DUES AND SUBSCRIPTIONS 2082 365 1717 COMPUTER EQUIP/PRINTERS 1800 1800 3832 3832 4995439 4688738 306701 0 38528 72883 1652 53880 59428 92408 133963 3396 5278 3396 5278 X 76567 85477 12445 43208 89012 128685 92408 133963 39673 0 X X 0 1 X 1 1 1 X 4295453 4114963 4091590 4376760 4122464 21001230 4295453 4114963 4091590 4376760 4122464 21001230 21001230 2404 2978 3137 1507 5548 15574 1667 2834 1107 972 1682 8262 21025066 0.99890 0.99900 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SALES TAX REIMBURSEMENT - 2020 AMOUNT: $ 1,667. 2021 AMOUNT: $ 2,834. 2022 AMOUNT: $ 1,107. 2023 AMOUNT: $ 972. 2024 AMOUNT: $ 1,682. SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: HURRICANE HELENE RELIEF DATE: 11/29/24 AMOUNT: 325000. DESCRIPTION: HURRICANE HELENE RELIEF DATE: 11/20/24 AMOUNT: 115000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 53880 5548 59428 52384 1496 53880 49260 3124 52384 46283 2977 49260 43881 2402 46283 1.00000 0 0 0 MUTUAL FUNDS 59428 C 59428 X 5035112 0 5035112 0 5035112 4995439 0 4995439 0 4995439 PART V, LINE 4: THE ENDOWMENT'S PURPOSE IS TO ALLOW CONTINUANCE OF PROGRAMS IN THE EVENT OF REVENUE AND SUPPORT DEFICIENCIES. PART X, LINE 2: THE BURKE PARTNERSHIP 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 POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING FINANCIAL STATEMENTS TO DETERMINE WHETHER THE TAX POSTIONS ARE MORE-LIKELY-THAN-NOT TO BE SUSTAINED BY THE APPLICABLE TAX AUTHORITY. THE BURKE PARTNERSHIP DOES NOT BELIEVE THERE ARE ANY UNRECOGNIZED TAX BENEFITS OR COSTS AS OF JUNE 30, 2025. INCOME TAX RETURNS FROM 2022 THROUGH 2024 REMAIN OPEN TO EXAMINATION BY THE TAX AUTHORITIES. 1 CHILD CARE CONNECTIONS OF BURKE COUNTY INC 304 WEST UNION ST MORGANTON NC 28655 582222983 501(C)(3) 1479402 0 CHILD CARE RESOURCE & REFERRAL; CHILD CARE QUALITY; DUAL SUBSIDY - AFFORDABILITY BURKE COUNTY PUBLIC SCHOOL 700 EAST PARKER RD MORGANTON NC 28655 560935935 GOVERNMENT 1581351 0 PART TIME PROGRAM-STEPS, NC PRE-K CLASSROOMS BURKE COUNTY LITERACY COUNCIL INC 510 SOUTH COLLEGE STREET MORGANTON NC 28655 581814596 501(C)(3) 33725 0 FAMILY LITERACY PROGRAM - EARLY CHILDHOOD EDUCATION CREATIVE BEGINNINGS LLC 113 BOST RD MORGANTON NC 28655 562145605 574883 0 NC PRE-K CLASSROOMS; HH LOSS WAGES/REVENUE; HURRICANE RECOVERY; DISASTER RELIEF BLUE RIDGE COMMUNITY ACTION 800 N GREEN STREET MORGANTON NC 28655 560855390 501(C)(3) 668399 0 NC PRE-K CLASSROOMS; HH LOSS WAGES/REVENUE; HURRICANE RECOVERY; DISASTER RELIEF GIGGLES & GRINS CHILDCARE LEARNING CENTER 402 MOUNTAIN VIEW DRIVE MORGANTON NC 28655 050542265 85561 0 NC PRE-K CLASSROOM GIGGLES & GRINS 3 CHILD CARE & LEARNING CENTER 525 HOPEWELL RD MORGANTON NC 28655 822122153 99222 0 NC PRE-K CLASSROOM 4 3 PART I, LINE 2: THE PARTNERSHIP PROVIDES ONGOING MONITORING FOR EACH GRANT ACTIVITY THROUGHOUT THE FISCAL YEAR ON A MONTHLY BASIS VIA REQUIRED DOCUMENTATION FORWARDED TO THE PARTNERSHIP OFFICE EACH MONTH. FINANCIAL, PROGRAM MATCH, AND PROGRAMMATIC DATA ARE COLLECTED AND REVIEWED BY STAFF; THIS INFORMATION IS COMPILED QUARTERLY AND REVIEWED BY THE BOARD. THE PARTNERSHIP STAFF ALSO PROVIDES ON-SITE FINANCIAL AND PROGRAMMATIC MONITORING AT LEAST ANNUALLY. A STANDARD MONITORING INSTRUMENT FOR PROGRAM (GRANT) EVALUATION IS USED AND THE RESULTS ARE PRESENTED TO THE BOARD. THIS DOCUMENT IS USED IN PARTNERSHIP ANNUAL PLAN MEETINGS AND THE PERFORMANCE OF THE GRANT IS EVLAUATED PRIOR TO ACTIVITY REVIEW AND BID SELECTION. DENISE HUDSON KEY EMPLOYEE OF CREATIVE BEGINNING CHILD CARE CENTER LLC 1621978 BURKE COUNTY SMART START PURCHASES NC PRE-K SERVICES FROM CREATIVE BEGINNING CHILD CARE CENTER LLC AND CREATIVE BEGINNINGS CHILD CARE CENTER RECEIVES FUNDS FROM CHILD CARE CONNECTIONS. 0 JACQUIE GRADY KEY EMPLOYEE OF BURKE COUNTY PUBLIC SCHOOLS 1581351 BURKE COUNTY SMART START PURCHASES NC PRE-K SERVICES AND PART DAY PROGRAM SERVICES FROM BURKE COUNTY SCHOOLS. 0 VALERIE SHOOK KEY EMPLOYEE OF CHILD CARE CONNECTIONS 1479402 BURKE COUNTY SMART START HAS SERVICE CONTRACTS WITH CHILD CARE CONNECTIONS FOR CCR&R, SUBSIDY, CHILD CARE QUALITY. 0 FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED THE EXECUTIVE DIRECTOR AND FINANCE MANAGER. UPON COMPLETION OF EXECUTIVE DIRECTOR AND FINANCIAL MANAGER, EXECUTIVE COMMITTEE REVIEWS AND MAKES MOTION TO THE FULL BOARD TO APPROVE AS PREPARED. COPIES ARE MADE AVAILABLE TO BOARD MEMBERS. UPON BOARD APPROVAL, EXECUTIVE DIRECTOR SIGNS AND FILES THE FORM 990 WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C A BOARD COMPOSITION SHEET IS PREPARED FROM THE INDIVIDUAL CONFLICT OF INTEREST SIGNED STATEMENTS. THIS SHEET IS USED AT EACH BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE SET A SALARY RANGE BASED UPON THE CURRENT SALARY SCALE OF STATE EMPLOYEES IN SIMILAR POSITIONS. SEVERAL STATE PERSONNEL OFFICES CONTACTED. ANNUAL REVIEW CONDUCTED BY EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 ORGANIZATION MAINTAINS A PUBLIC DISCLOSE FILE FOLDER THAT IT UPDATES ANNUALLY. THE FILE FOLDER IS AVAILABLE TO ANYONE WHO MAKES A REQUEST TO VIEW ITS CONTENTS. FORM 990, PART XII, FINANCIAL STATEMENTS AND REPORTING, QUESTION 1 THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING FOR ITS BOOKS AND RECORDS AND ALSO FOR 990 PURPOSES. THIS METHOD OF ACCOUNTING IS REQUIRED BY THE NC STATE AUDITORS OFFICE AS WELL AS THE NORTH CAROLINA PARTNERSHIP FOR CHILDREN, INC. THESE ORGANIZATIONS HAVE REGULATORY OVERSITE OF THE BURKE COUNTY SMART START INC. PART XII, QUESTION 2(C) THE NORTH CAROLINA GENERAL STATUTES REQUIRE A BI-ANNUAL AUDIT. THE NORTH CAROLINA PARTNERSHIP FOR CHILDREN INC. OVERSEES A STATE WIDE BID PROCESS IN ORDER TO SELECT AN INDEPENDENT AUDIT FIRM. EACH LOCAL PARTNERSHIP'S STAFF AND BOARD ASSUMES THE OVERSITE OF THEIR ORGANIZATION'S AUDIT. FORM 990, PART XII, LINE 3B: THE ORGANIZATION WAS REQUIRED AND DID HAVE AN OMB-133 AUDIT FOR THE YEAR ENDED 6-30-25.