2026-03-31T09:31:04-07:00 2025-06-30 990 2024-07-01 561899564 SMART START OF FORSYTH COUNTY SMAR 3367256011 7820 North Point Blvd Suite 200 Winston Salem NC 27106 Louis A Finney JR CEO 9109380336 2025-10-27 1 2024 2025-03-06 01:10:19Z Louis Finney 7820 North Point Boulevard Suite 2 Winston Salem NC 27106 10751011 0 X www.smartstart-fc.org X 1994 NC To promote equitable access to quality, comprehensive early childhood development and education in response to the needs of our community. 19 16 40 39 0 0 11106363 10722684 1300 497 4813 2058 14754 25772 11127230 10751011 7864772 7498575 0 0 2578135 2441754 0 0 49249 831635 773735 11274542 10714064 -147312 36947 186255 93145 205025 74967 -18770 18178 To promote equitable access to quality, comprehensive early childhood development and education in response to the needs of our community. 0 0 2195681 2195681 0 NCPREK (2348):NC Pre-K The NC pre-kindergarten program is a high quality pre-k program that serves children who are at risk and prepares them for success in school. Pre-kindergarten is a research proven strategy for school readiness. This program served 728 children in public elementary schools, Headstart programs, and both non-profit and for-profit childcare centers. This program also promotes social-emotional growth and eases the transition from preschool to kindergarten. 3579653 3579653 0 DUAL SUBSIDY (2341 2342): Financial assistance will be paid on a direct per child basis for subsidy for families eligible for Temporary Assistance for Needy Families (TANF) or the Child Care and Development Fund (CCDF). Data will be reported into the state level Smart Start Reporting System (SSRS) on a monthly basis. This activity may include subsidy rate enhancements. Refugee, domestic violence, homelessness, custody issues, separation or divorce, death or illness of a care giver, incarceration, medical issues are specialized target populations for this program.Financial assistance will be paid on a direct per child basis for subsidy for families eligible for Temporary Assistance for Needy Families (TANF) or the Child Care and Development Fund (CCDF). Data will be reported into the state level Smart Start Reporting System (SSRS) on a monthly basis. 763421 221165 0 TEACHING AND LEARNING SERVICES (3125): This activity is designed to promote continuous quality improvement of childcare centers and/or family childcare homes. Services provided using Smart Start dollars in this activity may include: Technical Assistance in the form of coaching and modeling provided to early childhood educators working in licensed and/or G.S. 110 child care facilities serving children birth to five years old; Professional Development training in CEU format or as a longer series of 2-hour trainings to support understanding of a complex topic; Community of Practice sessions; and a Conscious Discipline Kickoff event. Cash/non-cash grants, incentives, stipends may be used to support quality improvement/quality maintenance and/or Conscious Discipline training, implementation and materials. Incentives may be used to support participation in professional development training, cover CEU fees, and/or Community of Practice participation. The FCCRS-R and Conscious Discipline assessment tool(s) will inform the non-cash grant purchases. Funds for this activity will also support staff, professional development training, including a Conscious Discipline Institute, online training modules, and memberships which allows access to model materials; meals/snacks for Kickoff events, CEU and CoP sessions, and service-related materials. 239654 0 0 DUAL SUBSIDY ADMIN (2361): Dual Subsidy Administration This activity will provide services to support the implementation of childcare subsidies including program administration; family outreach and application; eligibility determination; payment processing; annual recertification; and reporting. 37879 37879 0 CHILD CARE RESOURCE AND REFERRAL (3104): This program is aligned with the North Carolina CCR&R System and will participate with, and report data to, the designated CCR&R region. Services that are provided using Smart Start dollars in this activity include: (1) Consumer education: Information and/or education to families about quality childcare.(2)Consumer referral: Referring families to local child care options. 234134 0 0 NCPK (3323): The NC pre-kindergarten program is a high quality pre-k program that serves children who are at risk and prepares them for success in school. Pre-kindergarten is a research proven strategy for school readiness. This program served 728 children in public elementary schools, Headstart programs, and both non-profit and for-profit child care centers. This program also promotes social-emotional growth and eases the transition from preschool to kindergarten 63705 63705 0 PARENT EDUCATION (5505): CFEC will offer the Stepping Stones Positive Parenting Program (Stepping Stones) using the Level 2 and Level 4 curriculum of the Triple P Model for families with children birth to 5-years-old who have developmental or intellectual disabilities. The Stepping Stones Level 2 program includes three unique seminars covering positive parenting strategies, teaching children new skills and managing challenging behaviors. Each seminar will enroll parents/guardians in the standalone skill-building sessions and include a post session survey. The Stepping Stones Level 4 intervention curriculum includes a series of 9 sessions for parents/guardians that educate and actively train parents on topics such as positive parenting, promoting child development, teaching new skills and behaviors, managing misbehavior, and parenting routines and planning. A combination of small group and individualized sessions comprise this intensive curriculum. A pre- and post- assessment will be completed for Level 4. CFEC will offer both seminars and institutes and Smart Start funds will cover a portion of family support staff salaries, staff training, a contracted trainer to deliver services, curriculum materials, annual database fees, food/snacks provided at seminars and institutes, and cash incentives for participants. 234165 234165 0 PARENTS AS TEACHERS (5509):Parents As Teachers (Imprints Cares) The Parents as Teachers (PAT) program will provide the following services in adherence to the Parents as Teachers National Center (PATNC) essential requirements: (1) personal visits; (2) group connections (3) developmental screenings and a health review that includes a record of hearing, vision and general health status; and (4) referrals to community resources. The PAT program will serve families with children ages birth to five years. Eighty percent (80%) of the target population will have at least one risk factor and identified as most appropriate for PAT services in the community. The program will address each of the essential requirements as documented on the program's affiliate plan, which is updated every five years and be implemented to model fidelity as demonstrated by the program data reported on the annual Affiliate Performance Report (APR). Smart Start funds may also be used to support incentives for eligible participants. 444679 13161 0 COMMUNITY OUTREACH AND INFORMATION (5517): This activity will engage families and caregivers in activities to transform system interactions and achieve elevating parents and caregivers to leaders in Forsyth County for children and families that have been systematically underprivileged. This activity will address: Building strategies intended to change mindsets through the facilitation of coordinated learning opportunities targeted to enhance skills and knowledge, shift power by having parents and early educators convene giving them a voice and a sense of leadership, advocacy, and involvement. Establish goals that will impact change for children and families that have been systematically underprivileged within the early childhood system; increase connections between parents, caregivers, early childcare professionals, and community partners; and ensure families have access to resources through extended connections to or with community partners. Stipends/Scholarships - may be provided to support participation in program activities provided funds are available. Non-cash grants may be awarded to support participants attending training, workshops, and meetings if funds are available. 67000 67000 0 INTENSIVE HOME VISITING (5525): Welcome Baby (The Parenting Path) The Parenting PATH (TPP) program will provide short-term home visitation services to at-risk mothers of new babies, residing in Forsyth County along with the child's father or an in-home caregiver, when applicable, to prevent problems stressors adapting to a new child. Risk factors will be determined during an initial screening. Family Support/Home Visitors will provide in-home visitation using the Partners for Healthy Baby Curriculum and Triple P Level 3 as needed for child development, health and safety education, postpartum support and referrals for child development screenings and community resources. Support services will be provided by home visits at minimum monthly but not more frequently than once a week for up to 6 months. Visit frequency will be based on family need, parental knowledge and parental consent. Staff will provide two Under 5 support group sessions for prenatal, parenting families and caregivers of children, 0-5 to build parenting skills. This activity will support up to 1.25 positions; mileage associated with home visits and the food cost associated with group sessions. 40690 0 0 DOLLY PARTON IMAGINATION LIBRARY (5526): Dolly Partin Imagination Library The Dolly Parton's Imagination Library activity will promote emergent literacy skills through a partnership with Dollywood Foundation. Through this activity, age-appropriate books will be mailed to registered children birth up to age five (0-5) monthly. Families will be recruited in target zip codes. Children are eligible to receive books regardless of family income. The books will be ordered using the Dollywood Foundation Book Ordering System (BOS) database.].Families may receive surveys to evaluate the program's impact on participating children. Returning books can be redistributed to locations in the community such as waiting rooms at Social Services and Public Health, local childcare programs, locations where families can receive information about early childhood services, and Smart Start of Forsyth County community events. Smart Start funds may be used to cover expenses for program support, including staff position and meeting expenses. 156165 0 0 PROGRAM COORDINATION AND EVALUATION (5603): Program Coordination & Evaluation Smart Start of Forsyth County (S.S.F.C.) will provide program coordination services to develop and maintain relationships with service providers and provide services critical to program accountability, including (1) reviewing the progress of programs toward meeting programmatic goals and objectives; (2) providing technical assistance to service providers; (3) evaluating community infrastructure for the provision of services to children; (4) serving as a liaison with community providers of services to children; (5) researching best practices for program delivery and; (6) monitoring compliance with, legislative mandates and board approved financial and programmatic provisions of in-house and direct service providers. (7) Visit each funded partner at least twice yearly to observe the program activity. Smart Start of Forsyth County (S.S.F.C.) will contract with a third-party contracted evaluation firm to provide evaluation, research, and reporting services in collaboration with partnership staff; assess progress towards S.S.F.C.s goals, Community Early Childhood Profile standards, cost effectiveness of activities, program impact, and utilization of evaluation findings for planning and oversight purposes. The third-party contracted evaluation firm will provide technical assistance as needed to fund programs in the areas of program design and implementation based on evidence-based or evidence-informed curriculum, evaluation measures, data collection, governance, analysis, and report writing. The third party contracted evaluator will assist S.S.F.C. staff in facilitating evaluation committee meetings, monitoring quarterly reports, providing formative and summative reports, presenting findings to the Partnership Board and staff as requested, and supporting team-based monitoring through joint meetings and communication. This activity will cover the cost of the staff position, third party contracted evaluator, training(s), professional development, and meetings. 64289 3062 0 CHILD CARE HEALTH CONSULTATION (3414): Child Care Health Consultant Smart Start funds may be used to cover expenses for community partners and early educators/administrators' meetings and/or community health & safety fair, health screenings, community baby shower, childcare providers conference, other community health & safety related events. Health and safety materials, in the form of cash/non-cash grants and based on needs identified in the NC Child Care Health and Safety Assessment and Encounter Tool, may be provided to eligible participants in accordance with locally approved policies & procedures. The Child Care Health Consultation model follows the North Carolina CCHC Service Model for implementation of the activity by providing the following services to childcare facilities, staff and others as needed. Services that are provided using Smart Start dollars in this activity include: (1) Technical assistance: Technical assistance (in the form of coaching and modeling) provided to early childhood educators working in licensed and/or G.S. 110 childcare facilities serving children birth to five years old. The Technical Assistance will be focused on improving the capacity of providers to identify and promote healthy and safe environments for children in childcare settings. (2) Training for childcare providers: Training for DCDEE credit hours provided on health and safety education related topics and coordination of CEU opportunities. The NC Child Care Health and Safety Assessment and Encounter Tool will be used to conduct classroom-based assessments to develop a quality improvement plan, informing technical assistance and training. Documentation is maintained for all technical assistance and training. The Child Care Health Consultant (CCHC) is a Registered Nurse with a Degree in Nursing (ASN or BSN) or a health professional with a minimum of a bachelor's degree in health education or a health-related field. The health professional is or will become a qualified CCHC in North Carolina through the completion of the NC Child Care Health Consultant Training Course and receipt of a certificate of qualification. 15740 0 0 KBR CHARITABLE TRUST (3128): 21156 0 0 WSF GRANT (3129): This program supports fundraising and strategy planning efforts to organize Smart Start and provide tools to raise up to $30,000.00 per year to support pre-school aged programs in the community and non-discretionary funding. 1871946 1083103 0 ARPA PreK Priority County City PreK Priority City Covid 19 Rescue Plan (7101 7102 7103): City ARPA - Family Childcare Homes (Fund 437): The Relief fund will support the need of Childcare in Winston-Salem, through collaboration and funding for Pre-Kindergarten opportunities. SSFC will focus on opening and maintenance of closed, licensed family childcare homes in Winston-Salem, NC. Smart Start of Forsyth County has always played a vital role in supporting childcare programs to provide the highest quality early learning experience for our city's early learners. Smart Start of Forsyth County will increase access to childcare programing by enhancing at least 25 classrooms and family childcare homes in Winston-Salem. County/City ARPA - PreK (Funds 330 & 431): A joint city-county investment to strengthen the early childhood workforce and expand access to quality care. This initiative included tuition reimbursements to support the educational advancement of childcare teachers, salary parity and retention bonuses to attract and retain qualified early childhood educators, and professional development, coaching, and mentoring to elevate teaching quality across childcare sites. Additional supports included translation services to ensure equitable access for families at childcare sites, and outside evaluation services to measure the overall effectiveness of the project. 155663 0 0 PROFESSIONAL DEVELOPMENT (3105): The services provided by the Career Pathway Initiative (CPI) Apprenticeship program will include four (4) core components: on-the-job learning, job-related training, professional development, and coaching. High school students and those working toward their GED will be eligible to receive services. Centers must be a four or five star center located in Forsyth County to participate. CPI will deliver regular services through a comprehensive framework for supporting early educators through a hybrid approach (in-person or virtual) to help meet students' needs . Methods may include in-person coaching, professional learning communities held onsite in SSFC's training room, other facilities, or natural outdoor learning environments as relevant to the training. An advisory committee will be formed to provide feedback on the development of the program and will meet on a regular basis. Noncash grants may be provided to participants for trainings, materials, and certifications. Cash incentives may be used for participants. Smart Start of Forsyth County (SSFC) will fund three (3) PTE, mileage for staff, meeting and training expenses and food. 3646865 1502075 0 10185620 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 90 0 1 40 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 X 19 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X Louis Finney 3367253011 7820 North Point Blvd Suite 200 Winston Salem NC 27106 Louis Finney Chief Executive Officer 40 0 X 157223 0 8000 Elizabeth Wallace Chief Financial Officer 40 0 X 94198 0 4818 Martha Wood Board Member 1 0 X 0 0 0 Denise Hartsfield Board Member 1 0 X 0 0 0 Vivien Stearns Board Member 1 0 X 0 0 0 Effie McMillan Board Member 1 0 X 0 0 0 Brian Hart Board Member 1 0 X 0 0 0 Dorothy Pearce Brady Board Member 1 0 X 0 0 0 Tonya McDaniel Board Member 1 0 X 0 0 0 Shana Heilbron Board Member 1 0 X 0 0 0 Jessica Ijames Board Member 1 0 X 0 0 0 Wilson Weaver Board Member 1 0 X 0 0 0 Dr Alfred McQueen Board Member 1 0 X 0 0 0 Reggie McCaskill Board Member 1 0 X 0 0 0 Dennette Bailey Board Member 1 0 X 0 0 0 Kizzy Lea Board Member 1 0 X 0 0 0 Stephanie Spencer Board Member 1 0 X 0 0 0 Linda Jackson Barnes Vice Chair 1 0 X 0 0 0 Tembila Covington Board Chair 1 0 X 0 0 0 Bennett Bruff Treasurer 1 0 X 0 0 0 Jessica McCrory Secretary 1 0 X 0 0 0 251421 0 12818 1 0 1 0 June Miller dba MAXX Kinder Kollege 2411 Waughtown Street Winston Salem NC 271071517 NCPK CCS 191867 1 0 0 -4003 0 10558009 168678 0 10722684 497 497 0 0 497 2058 2058 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -4003 25772 25772 0 0 25772 10751011 28327 0 0 7447653 7447653 50922 50922 262950 187034 75916 1674653 1439372 190100 45181 118754 98780 19974 234367 205241 28616 510 151030 129963 18953 2114 5390 2500 2890 107679 94578 13101 42426 42426 277884 226852 49588 1444 7905 7385 520 176436 158784 17652 27482 22824 4658 79949 63208 16741 22059 5067 16992 26525 3031 23494 10714064 10185620 479195 49249 179861 86382 6394 6763 186255 93145 205025 74967 205025 74967 X -151524 -266125 132754 284303 -18770 18178 186255 93145 X 36947 0 0 0 0 1 X 1 X 1 X 1 1 1 X 8123309 9858460 9438777 11107663 10725239 49253448 8123309 9858460 9438777 11107663 10725239 49253448 49253448 977 0 1277 4813 2058 9125 0 6972 7183 14754 25772 54681 49317254 0.99871 0.99368 X Schedule A, Part II, Line 10 Sales and use tax refund: NC Dept. of Revenue RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Refunds Due From Contractors 6763 6763 1 A Better World Learning Center 317 East 33rd St Winston Salem NC 27105 562119319 16027 A Childs World Downtown 702 N Cherry Street Winston Salem NC 27101 561784661 46586 A Childs World Hartman Plaza 1290 Hartman Plaza Dr Winston Salem NC 27101 201919064 40885 A Circle of Life Preschool 3301 Ridgewood Place Drive Winston Salem NC 27101 853663443 12935 ACWLC II Inc 2005 Lewisville Clemmons Rd Clemmons NC 27012 260057395 27890 Bethlehem Community Center Inc 520 N Cleveland Ave Winston Salem NC 27101 560543242 335771 Centers for Exceptional Children Inc 2315 Coliseum Dr Winston Salem NC 27106 560615188 67356 Child Care Network Reynolds Road 3595 Reynolda Rd Winston Salem NC 27106 630986576 216053 Childcare Network Lewisville 5038 Styers Ferry Road Lewisville NC 27023 630986576 297502 Childtime Childcare Inc 32209 Collections Center Dr Chicago IL 60693 362616190 69500 Church Child Care Center 4400 Poindexter St Walkerton NC 27051 430793052 34564 Church Child Care Plus 4421 Poindexter St Walkertown NC 27051 430793052 269511 Discovering Our World Child Development Center LLC 4080 Bethania Station Rd Winston Salem NC 27106 200815089 29786 Enrich Kids Academy LLC 5016 Old Walkertown Road Winston Salem NC 27105 874755268 9719 Ephesus Learning Center 1225 N Cleveland Ave Winston Salem NC 27101 562095749 26394 Family Services Head Start 1200 S Broad St Winston Salem NC 27101 560689235 786972 First Baptist Child Development Center 401 Oakhurst Street Kernersville NC 27127 560708156 134116 First Step Preschool 1305 Pleasent Fork Church Rd Winston Salem NC 27101 743133873 59736 Forsyth Futures 100 North Cherry Street Suite 525 Winston Salem NC 27101 561092807 69917 IMPRINTS Cares 502 North Broad Street Winston Salem NC 27101 560949178 234165 James A Coleman Learning Day Care 1654 Bridgton Rd Winston Salem NC 27127 471801753 13192 June Miller dba 2411 Waughtown St Winston Salem NC 27107 273013689 191867 Kidz Zone Learning Center LLC 515 Polo Rd Winston Salem NC 27106 452887928 42729 La Petite Academy Inc 32209 Collections Center Drive Chicago IL 60693 431243221 214642 Little Red Schoolhouse 2842 Old Greensboro Rd Winston Salem NC 27101 561902571 14191 Lollipop Stop Child Development Center LLC 160 Noel Drive Winston Salem NC 27105 203696881 22911 Mount Zion Baptist Church 950 File St Winston Salem NC 27101 581959139 25518 North Point Academy 4950 Indiana Ave Winston Salem NC 27106 470899238 388804 Oak Summit Learning Academy LLC 230 Oak Summit Rd Winston Salem NC 27105 542078070 164153 Phoinece Green dba Little Gifts Learning Center 1064 Treble Court Winston Salem NC 27127 421759497 23536 Quality Education Institute Inc 5012C Lansing Drive Winston Salem NC 27105 561775418 143630 Rozi Inc dba Clemmons Learning Center 3011 South Stratford Rd Winston Salem NC 27103 813397610 26600 Step by Step Day Care Center 4612 Old Rural Hall Road Winston Salem NC 27105 810595850 38490 The Childrens Courtyard Inc 1009 Masten Dr Kernersville NC 27284 722445627 113017 The Learning Place CDC Inc 1120 E 29th St Winston Salem NC 27105 461674248 16199 The Parenting Path 500 W Northwest Blvd Winston Salem NC 27105 581443692 67000 The Sunshine House Inc 3806 Country Club Road Winston Salem NC 27104 571000171 99025 TLC The Learning Academy 2832 S Main Street Winston Salem NC 27127 562108650 126850 Todays Child Learning Center 1005 Bethesda Road Winston Salem NC 27103 581466368 89559 Victorias Academy dba Carver Educational & Development Ctr PO Box 12249 Winston Salem NC 27117 562118640 17312 Waughtown Kids R Us 1330 Waughtown Street Winston Salem NC 27107 561902571 59805 WinstonSalem Forsyth County Schools PO Box 2513 Winston Salem NC 27105 561327361 1670049 Work Family Resource Center 500 W 4th St Ste 202 Winston Salem NC 27101 561755762 429251 Childcare Network Kernersville 820 Salisbury Street Kernersville NC 27284 630986576 37351 Bailey Preschool 1300 Polo Road Winston Salem NC 27106 134234004 16209 Foundations Early Learning Center 251 East 7th Street Winston Salem NC 27101 571000178 26560 Holy Cross Child Development Center 616 South Cherry Street Kernersville NC 27284 561280841 11013 Impact Prepatory Christian Academy PO Box 630 Clemmons NC 27012 874508211 19116 Lillys Network 1715 Brewer Road Winston Salem NC 27127 811679325 11912 Little Geniuses Learning Center 3150 Stone Forest Drive Winston Salem NC 27105 572364937 5062 Sandra Family Childcare 1603 Paragon Drive Winston Salem NC 27127 472998246 5749 Tonyas Tiny Tots 950 Hazelwood Drive Winston Salem NC 27103 200940585 13720 Little Ones Heaven 4408 Tise Avenue Winston Salem NC 27105 050593266 15243 M and M Safe Haven 624 Pitts Street Winston Salem NC 27127 862425417 6015 1 53 Grants to individuals 153 0 50922 Cost Teaching & Learning Services Child Care Health Consultation Community Outreach, Information & Resources ARPA PreK Priority County City Covid 19 Rescue Plan Schedule I, Part I, Line 2 Monitoring the use of grant funds:- Monitoring of grant funds: SSFC monitors NCPC funded service providers annually to ensure compliance with contracts. Programmatic monitoring begins by meeting with the service provider and reviewing the contract activity description for accuracy and completeness. During this interview the service provider can explain how the program meets the requirements in the contract activity description. This is also when the service provider and SSFC staff will review any pertinent policy and procedure including any application processes, eligibility determination, or qualifications for payments of grants, incentives, etc. Any use of funds for grants, incentives, stipends scholarships, or positions must be listed in the contract activity description and documentation is reviewed for compliance. Service providers are then given an outline of documentation they will need to provide confirming that all services listed in the contract activity description have been provided and that the program is in alignment with their own policy and procedure Once the documentation is submitted SSFC will begin the review process and complete a monitoring worksheet. This worksheet breaks down which area of the CAD is being reviewed, the correlating policy and procedure, the documentation provided, and whether there are any recommendations, concerns, or findings. If there is a finding the service provider will be asked to complete a Corrective Action Plan to address the findings and provide a plan for how they will be corrected. Once the monitoring worksheet is reviewed with the service provider a final monitoring report is provided to the service provider as well as SSFC CEO. X 0 0 0 0 0 0 0 0 0 Louis Finney Chief Executive Officer 157223 0 0 0 0 0 0 0 8000 0 165223 0 0 0 Schedule J, Part I, Line 3 Compensation policy: Compensation scales are compiled by a board approved independent contractor that specialized in human resources. After compensation scales are compiled, they are forwarded to the board for approval. The board then adopts the compensation plan and incorporate it into compensation pay grades. The compensation pay grades are provided to the full board and staff are used when posting any positions available at SSFC. Family Services Inc Board Member 786972 NCPK CCS 0 Quality Education Institute Board Member 143630 NCPK CCS 0 Winston Salem Forsyth County Schools Board Member 1670049 NCPK CCS 0 Form 990, Part VI, Section B, Line 11b Form 990 filing: A copy of the Form 990 is reviewed by the CFO; then it is forwarded electronically and/or in hard copy format to SSFS's finance committee and board after submission to the IRS. Form 990, Part VI, Section B, Line 12c Conflict of interest policy: SSFC has written conflict of interest policy and procedure manual that has been approved b y the board of directors. This policy is reviewed during the board orientation process. A board disclosure statement is required to be completed annually in which board members disclose if they have any relationships with any SSFC vendors, contractors and/or service providers. All conflicts are recorded and shared with the board and recorded in meeting minutes. Form 990, Part VI, Section B, Line 15 Compensation Policy: Compensation scales are compiled by a board approved independent contractor that specialized in human resources. After compensation scales are compiled, they are forwarded to the board for approval. The board then adopts the compensation plan and incorporate it into compensation pay grades. The compensation pay grades are provided to the full board and staff and are used when posting any positions available at SSFC. Form 990, Part VI, Section C, Line 18 Documents available upon request. Form 990, Part VI, Section C, Line 19 Documents available upon request. Form 990, Part XI, Line 9 Rounding Form 8868 extension filed and accepted.