Smart Start of Davie County Inc

Nonprofit profile at a glance

EIN
311600557
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Mocksville, NC, USA
Phone
3367512113
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Alliance/Advocacy Organizations

Official website

Reported finances

Revenue
$442,738
Expenses
$458,893
Assets
$244,485
Liabilities
$477

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

Leadership & pay

18 people listed

People named in this filing

  • GLADYS SCOTT (Director)
  • SUSAN BURLESON (VICE CHAIR)
  • THOMAS JOHNSON (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The development of innovative approaches and strategies for aiding parents and families in the education and development of children in davie county, North Carolina

What it reported doing in 2024

Family Support includes programs relating to Community Education, Parents as Teachers, Reach Out and Read, Triple P Positive Parenting Program, Kaleidoscope Playgroups and Local Grants. The Community Education program provides community education and outreach services to a broad range of community stakeholders. Parents as Teachers provide (1) personal visits, (2) group connections, (3) annual development screenings and a health review; and (4) referrals to community and provide resources to families as needed. The PAT program will serve a target population with at least one risk factor and identified as most appropriate for PAT services in the community. Reach out and Read collaborates with medical care practices to provide pre-literacy opportunities for children and their parents. Triple P provides parenting and family support to help children realize their potential through individual and/or group sessions. Kaleidoscope playgroups meet each week for children and caregivers to promote kindergarten readiness. The 90-minute playgroup convenes for a minimum of 37 weeks per year. Local Grants are also used to supplement family support programs.

Operating model

Revenue model
Grant-funded. 70% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

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: 71
  • Transparency & Controls: 90
  • Accountability: 100
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.9%; rating input score 81
  • Program expense ratio: 78%; rating input score 78
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -3.6%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.53; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 3.4% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 1.8% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 10.3% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 80.9% of revenue deployed · 78% of spending went to programs
  • Governance: 18 of 18 board members independent · 7 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $358K in reported program spending
  • Leadership: top reported pay $0 · 18 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.