Caldwell County Smart Start a Partnership for Young Children
Nonprofit profile at a glance
- EIN
- 201090467
- IRS 990 coverage
- 2019–2024
- Forms available
- Form 990 2024
- Location
- Hudson, NC, USA
- Phone
- 8284265437
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Family Services
Reported finances
- Revenue
- $1,447,421
- Expenses
- $1,025,726
- Assets
- $557,082
- Liabilities
- $60,681
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- HANNAH S ROMERO (EXECUTIVE DIRECTOR)
Highest reported compensation
- HANNAH S ROMERO (EXECUTIVE DIRECTOR): $89,175 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Helping caldwell county children arrive at school healthy and prepared for success.
What it reported doing in 2024
Family support included the dolly parton imagination library program , the community outreach program, and the triple p program. Caldwell county smart start will provide for the early literacy program - "dolly parton's imagination library" (dpil). The goals are to 1) increase young children's access to books, 2) increase kindergarten readiness, 3) increase parent-child reading frequency, and 4) increase community collaboration. Dpil mails age-appropriate books to registered children (ages 0-5) on a monthly basis. The books will belong to the children and children can receive books regardless of family income. Caldwell county smart start staff will collaborate with other local organizations which champion literacy and reading, such as the caldwell county library and the caldwell county family literacy program in order to maximize the effectiveness of the dpil. Staff will monitor the sucess of the dpil through surveys and follow-ups with the parents of the children receiving the books. Complimentary to the dpil activities may be the development of a locally funded program designed to create and support a pool of qualified volunteers who would provide story reading and storytelling to the children served by child care centers and family child care homes. 2,892 children have been served in caldwelll county. Community outreach program provided and promoted services and activities to a broad range of community stakeholders including children, childcare providers, businesses, and community leaders. This program's goal is to help ensure ongoing community awareness of programs and services of the organization through the use of meetings, workshops, conferences, promotional items and events. The program also supported the caldwell county's safe kids program by purchasing car seats. 1,200 peoples served through the community events and 337 car seats purchased. The positive parenting program(triple p) will support the prevention of social, emotional, and behavioral problems in childhood, the prevention of child maltreatment, and the strengthening of parenting and parental confidence. 12 familiies served through triple p. Growing up safe activity provided swim safety classes to caldwell county children ages birth to five. Smart start paid for sessions for children attending lessions through out caldwell county. The swim instructor obtained and maintained all necessary lifeguard certifications to service the eligible children. 72 chidrenages 0-3 received free swim lessons.
Operating model
- Revenue model
- Grant-funded. 96% of the money available for current operations came from government grants.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 62% for direct work, and 38% for grants.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 57
- Transparency & Controls: 88
- Accountability: 100
- Sustainability: 57
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 55.2%; rating input score 55
- Program expense ratio: 77.9%; rating input score 78
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.3%; rating input score 92; 16th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 94.1%; rating input score 94; 41st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 29.1%; rating input score 84; 84th percentile among comparable filings
- Total-asset coverage ratio: 0.54; rating input score 25; 25th percentile among comparable filings
- Liabilities to assets ratio: 0.11; rating input score 41; 41st percentile among comparable filings
- Officer compensation ratio: 8.7%; rating input score 41; 41st percentile among comparable filings
Growth
- Program expense growth: 4.1% per year; rating input score 100; 37th percentile among comparable filings
- Revenue growth: 8.5% per year; rating input score 100; 61st percentile among comparable filings
- Asset growth: 34.9% per year; rating input score 100; 93rd percentile among comparable filings
Details
- Where the money goes: 55.2% of revenue deployed · 77.9% of spending went to programs
- Governance: 13 of 13 board members independent · 8 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $799K in reported program spending
- Leadership: top reported pay $89K · 14 people listed
- Consistency: 30 of 31 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes major donors and grants
- Filing history: 5 filing years from 2019 to 2024
- Contacts: How to reach this organization
- Money network: 19 filed money-flow records
- Related organizations: 10 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Financial Efficiency: Mission deployment rate scored 55/100.
- High — Sustainability: Total-asset coverage ratio scored 25/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 41/100.
- Moderate — Sustainability: Officer compensation ratio scored 41/100.