Smart Start

Legal name: North Carolina Partnership for Children Inc

Nonprofit profile at a glance

EIN
561850485
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Raleigh, NC, United States
Phone
919.821.7999
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Alliance/Advocacy Organizations

Official website

Reported finances

Revenue
$134,009,549
Expenses
$133,592,886
Assets
$11,662,873
Liabilities
$8,260,701

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

29 people listed

Executive titles in this filing

  • MS AMY CUBBAGE (PRESIDENT)
  • MS SAFIYAH JACKSON (VICE PRESIDENT)

Highest reported compensation

  • MS AMY CUBBAGE (PRESIDENT): $171,808 total reported compensation
  • MS SAFIYAH JACKSON (VICE PRESIDENT): $148,895 total reported compensation
  • MR JOSEPH BROWNLEE (CFO/ASST TREAS): $102,812 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Advance a high quality, comprehensive, accountable early childhood system that benefits each child in North Carolina beginning with a healthy birth. Smart Start began in 1993 and is a key part of North Carolina’s early childhood system. We work in all 100 counties through 75 nonprofit Local Partnerships, partnering with families to help children grow and thrive. We focus on early care and education, family support, literacy, and the health and development of children ages 0–5. Why Smart Start Matters The first years of a child’s life—birth to kindergarten—shape their future. Early experiences influence school readiness, lifelong health, and the skills children need to succeed in life. Yet many children in North Carolina face barriers, from high child care costs to limited access to health services. Smart Start helps families overcome the.

What it reported doing in 2024

Family support & home visiting (parent education, navigation, and group/one-on-one supports)smart start strengthens families by expanding access to evidence-based family support services that build nurturing parent-child relationships, promote healthy development, and connect families to community resources. In fy2025, local partnerships invested significantly in family support strategies delivered through both one-on-one and group-based models, with special emphasis on home visiting, parenting education, and family navigation supports.major fy2025 achievements: -local partnerships invested $22.78m in family support services, including: - $6.52m in home visiting - $5.05m in parent education - $7.81m in community outreach and systems-building - $1.89m in early literacy supports delivered through family-focused settings- delivered one-on-one family support in 44 local partnerships, reaching over 4,700 parents/guardians and approx. 3,300 children through evidence-based strategies such as family connects, family navigation, parents as teachers, and nurse family partnership.- delivered group-based family supports in 54 local partnerships, strengthening parent-child interaction and social connection (including broad participation in kaleidoscope play & learn, partnering with 2,997 parents/caregivers).clients served (program reach): - one-on-one supports: approx. 4,700 parents/guardians and approx. 3,300 children - group supports: 2,997 parents/caregivers participating in kpl (plus additional group participants, if tracked)child, family & community health (maternal/child health, early intervention, and safety)smart start supports the whole health of young children and families by connecting them to maternal/child health supports, early intervention, and safety resources often addressing social drivers of health through coordinated local systems. In fy2025, local partnerships invested in prenatal/newborn supports, early intervention linkages, and targeted evidence-based health and safety strategies.major fy2025 achievements: - local partnerships invested $3.37m in health-related services: -$1.48m in prenatal/newborn services - $1.04m in early intervention services - $0.85m in other health supports (including access, oral health, and family-centered health services) - 22 local partnerships implemented health-focused smart solutions. - expanded child passenger safety supports: 13 local partnerships implemented safe kids coalition strategies, serving 1,219 families and providing 700 car seats funded through smart start investments.clients served (program reach): - 1,219 families receiving child passenger safety support - 22 local partnerships implementing health-focused evidence-based solutions

Operating model

Revenue model
Grant-funded. 99% of the money available for current operations came from government grants.
Distribution model
Grant intermediary. The nonprofit sent 97% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 97
  • Transparency & Controls: 79
  • Accountability: 95
  • Sustainability: 29
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97%; rating input score 97
  • Program expense ratio: 97.3%; rating input score 97
  • Fundraising efficiency: $2,272.08 raised per $1 spent on fundraising; rating input score 97; 97th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 77th 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; 77th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.3%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 0.09; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 0.71; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 0.4%; rating input score 86; 86th percentile among comparable filings

Growth

  • Program expense growth: 2.2% per year; rating input score 100; 17th percentile among comparable filings
  • Revenue growth: 0.9% per year; rating input score 100; 8th percentile among comparable filings
  • Asset growth: 10.4% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 97% of revenue deployed · 97.3% of spending went to programs
  • Governance: 25 of 25 board members independent · 8 of 9 filing controls reported
  • Programs: 5 filed program accomplishments · $130M in reported program spending
  • Leadership: top reported pay $172K · 29 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $1.2M reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 81 filed money-flow records
  • Related organizations: 77 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.

  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.