Form 990 for tax year 2023

Totals

Total revenue

$123,946,896

Total expenses

$122,917,399

Contributions and grants received

$123,710,487

Grants paid

$115,786,960

Program service revenue

$223,238

Investment income

$13,171

Other revenue

$0

Total assets, end of year

$13,435,725

Total liabilities, end of year

$10,450,216

Net assets or fund balances, end of year

$2,985,509

Program services expenses (Part IX)

$119,135,550

Management and general expenses

$3,671,379

Fundraising expenses

$110,470

Program service expenses (Part III)

$119,135,550

Program services were 96.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Mission and programs · 2023

• SMART START - BACKBONE SUPPORT FROM NCPCSMART START BRINGS COMMUNITIES TOGETHER INCLUDING PARENTS, EARLY LEARNING AND HEALTH PROFESSIONALS, FAITH-BASED LEADERS, EDUCATORS, BUSINESS LEADERS, AND ELECTED OFFICIALS TO COORDINATE SERVICES AND ADDRESS SERVICE GAPS TO SUPPORT CHILDREN. THIS SUPPORT CAN START AT BIRTH WITHIN THE HOSPITAL AND CONTINUE IN THE HOME AND AT SCHOOL. THE NETWORK PROVIDES TOOLS AND RESOURCES TO EXPAND LEARNING OPPORTUNITIES FOR YOUNG CHILDREN SO THEY CAN GROW TO BE HEALTHY, PRODUCTIVE, AND WELL-ROUNDED STUDENTS, PARENTS, WORKERS, AND LEADERS. THIS SUPPORT IS CRUCIAL AS MANY CHILDREN DO NOT HAVE ACCESS TO THE EXPERIENCES OR ENVIRONMENTS THAT FOSTER HEALTHY BRAIN DEVELOPMENT, SUCH AS SUPPORTIVE CHILD-PARENT INTERACTIONS, EFFECTIVE EARLY EDUCATION, AND RELIABLE HEALTH CARE. SMART START'S STRUCTURE PROVIDES STATEWIDE GOVERNANCE AND LOCAL FLEXIBILITY. EACH LOCAL PARTNERSHIP IS SUPPORTED BY NCPC, AND THROUGH THE COLLECTIVE POWER OF THE NETWORK, EACH LOCAL PARTNERSHIP IS BETTER EQUIPPED TO SUPPORT CHILDREN, THEIR FAMILIES, AND THE PROFESSIONALS AND COMMUNITY MEMBERS THAT SUPPORT EACH CHILD.NCPC ESTABLISHES MEASURABLE STATEWIDE GOALS AND COMMUNITIES DETERMINE THE BEST APPROACH TO ACHIEVING THEM. NCPC ALSO ENSURES THAT SMART START LOCAL PARTNERSHIPS FULLY MEET ALL LEGISLATIVELY MANDATED REQUIREMENTS AND OPERATE TO THE HIGHEST STANDARDS OF EFFECTIVENESS, ACCOUNTABILITY, EFFICIENCY AND INTEGRITY. NCPC MAINTAINS A FISCAL ACCOUNTABILITY SYSTEM THAT INCLUDES MONITORING LOCAL PARTNERSHIPS TO ENSURE COMPLIANCE WITH STATE AND FEDERAL LAWS, LEGISLATIVE MANDATES AND STATE POLICIES, AND LOCAL PARTNERSHIP FINANCIAL AUDITS. - THROUGH A MULTI-YEAR GRANT FROM THE BLUE CROSS BLUE SHIELD OF NORTH CAROLINA FOUNDATION, NCPC IS INVESTING IN A SERIES OF PROJECTS TO INCREASE THE SMART START NETWORK'S CAPACITY FOR SYSTEMS LEADERSHIP, SUPPORTING LEADERSHIP DEVELOPMENT TOOLS, CREATING OPPORTUNITIES FOR NETWORKWIDE LEARNING, STRENGTHENING DATA SYSTEMS, AND STREAMLINING CONTRACTING.SEE MORE DETAILS IN THE 2023-24 SMART START IMPACT REPORT AT ANNUAL REPORT | SMART START - NC PARTNERSHIP FOR CHILDREN

  Expenses $106,472,949 · Grants $106,365,258

• PROMOTING AND STRENGTHENING EARLY LITERACY:A CHILD'S EARLY YEARS ARE CRITICAL FOR LANGUAGE DEVELOPMENT, AND SMART START PLAYS A VITAL ROLE IN PROMOTING LITERACY FROM THE START. THIS SUPPORT STARTS AT HOME AND LITERACY DEVELOPMENT AND PROMOTION IS A CRITICAL PART OF SUPPORTING FAMILIES. SMART START SUPPORTS A RANGE OF PROGRAMS AIMED AT BUILDING THE SKILLS CHILDREN NEED FOR SUCCESS IN SCHOOL AND LIFE. PROGRAMS LIKE DOLLY PARTON'S IMAGINATION LIBRARY (DPIL), RAISING A READER, MOTHEREAD/FATHEREAD, AND BOOK BABIES FOSTER LANGUAGE-RICH INTERACTIONS, ENHANCE READING FREQUENCY, AND STRENGTHEN RELATIONSHIPS BETWEEN CHILDREN AND THEIR FAMILIES. DOLLY PARTON'S IMAGINATION LIBRARY (DPIL): THE GENERAL ASSEMBLY ALLOCATED FUNDING TO NCPC IN 2017 TO INCREASE ACCESS TO DPIL, AN EARLY LITERACY DISTRIBUTION PROGRAM THAT MAILS AGE-APPROPRIATE BOOKS MONTHLY TO REGISTERED CHILDREN. THE GENERAL ASSEMBLY'S INVESTMENT LEVERAGED SMART START'S COMMUNITY ROOTS AND RESULTED IN RAPID EXPANSION OF THE PROGRAM. IN LESS THAN TWO YEARS, EVERY CHILD UNDER THE AGE OF 5 IN NORTH CAROLINA HAD ACCESS TO DPIL, AND BY JUNE 30, 2024, THE SMART START NETWORK DISTRIBUTED MORE THAN 18.9 MILLION BOOKS TO NORTH CAROLINA CHILDREN. THE PERCENTAGE OF ELIGIBLE CHILDREN GREW TO 50% IN 2024, REACHING THE MAXIMUM NUMBER OF CHILDREN POSSIBLE WITH THE CURRENT ALLOCATED FUNDING. THIS EXPANSION WOULD NOT HAVE BEEN POSSIBLE WITHOUT SMART START'S STATEWIDE INFRASTRUCTURE. IN 2023, THE NORTH CAROLINA GENERAL ASSEMBLY ALLOCATED AN ADDITIONAL $1.5 MILLION, NON-RECURRING EACH YEAR FOR THE FY 2023-2025 BIENNIUM. WITH INCREASED BOOK AND SHIPPING COSTS, THE ADDITIONAL FUNDING ALLOWED SMART START TO CONTINUE SERVING APPROXIMATELY 50% OF NORTH CAROLINA'S ELIGIBLE CHILDREN 0-5 EACH MONTH

  Expenses $8,001,201 · Grants $7,970,964

• NETWORKWIDE PROJECTS TO SUPPORT PRIMARY CONTENT AREAS OF EARLY CARE AND EDUCATION, FAMILY SUPPORT, AND CHILD AND FAMILY HEALTH IN AN EFFORT TO LIVE INTO THE LEGISLATIVE VISION OF SMART START AS A PUBLIC-PRIVATE PARTNERSHIP THAT INNOVATES TO STRENGTHEN THE STATE'S EARLY CHILDHOOD SYSTEM, NCPC, IN PARTNERSHIP WITH STATE AGENCIES, PHILANTHROPIC AND OTHER EARLY CHILDHOOD ORGANIZATIONS, HAS PLAYED A LEADING ROLE IN OTHER PROJECTS AND INITIATIVES, SUCH AS THESE PROGRAMS IN 2023-2024 (SEE 2023-24 SMART START IMPACT REPORT FOR MORE DETAILS):--SMART START SUPPORTS CHILD CARE QUALITY: SMART START'S INFRASTRUCTURE PROVIDES ESSENTIAL SUPPORT TO ENHANCE CHILD CARE QUALITY. SMART START PARTNERS WITH EARLY CARE PROGRAMS TO ENHANCE TEACHER RECRUITMENT AND RETENTION, PROMOTE CHILD HEALTH AND WELL-BEING, AND STRENGTHEN FAMILY ENGAGEMENT. NCPC COLLABORATES WITH PARTNERS ACROSS THE STATE TO ENSURE THE LATEST RESEARCH AND EVIDENCE-BASED PROGRAMS ARE AVAILABLE FOR LOCAL PARTNERSHIPS TO USE AS NEEDED ACROSS THE STATE. PARTNERSHIPS THEN WORK DIRECTLY WITH EARLY LEARNING PROGRAMS, ENSURING TEACHERS HAVE THE RESOURCES, TRAINING, AND TECHNICAL ASSISTANCE NEEDED TO PROVIDE HIGH-QUALITY CARE. 23.7% (1,262) OF NORTH CAROLINA'S CHILD CARE PROGRAMS WORKED TO IMPROVED QUALITY OF CARE IN FY 2023-2024 BY INCREASING TEACHER KNOWLEDGE AND ENHANCING EFFECTIVE TEACHER-CHILD INTERACTIONS--BUILDING FAMILY ENGAGEMENT AND LEADERSHIP CAPACITY: SMART START EMPOWERS FAMILIES BY INVOLVING THEM IN DECISIONS THAT AFFECT THEIR COMMUNITIES. WITH THE SUPPORT OF PRESCHOOL DEVELOPMENT GRANT BIRTH-TO-FIVE (PDG B-5) FUNDING, NCPC PROVIDED OVER 100 TECHNICAL ASSISTANCE OPPORTUNITIES, HOSTED MONTHLY COMMUNITY OF PRACTICE MEETINGS, AND SUPPORTED LOCAL PARTNERSHIPS IN EXPANDING FAMILY ENGAGEMENT AND LEADERSHIP EFFORTS. NCPC ALSO CONTINUED PARTNERING WITH COUNTERPART CONSULTING TO PROVIDE TRAINING AND COACHING ON RACIAL EQUITY.--TEACHER COMPENSATION: MANY EARLY CHILDHOOD TEACHERS ARE NOT PAID A LIVING WAGE. IN FACT, ACCORDING TO THE 2019 NC CHILD CARE WORKFORCE STUDY, THE MEDIAN AVERAGE SALARY FOR CHILD CARE TEACHERS IN 2023 WAS $12.00 PER HOUR FAR BELOW THE LIVING WAGE OF $29.32 FOR AN ADULT LIVING WITH ONE CHILD IN NORTH CAROLINA.4 SMART START PLAYS A KEY ROLE IN ADDRESSING THIS ISSUE THROUGH SMART START'S INVESTMENT OF THE CHILD CARE WAGE$ PROGRAM, WHICH OFFERS FINANCIAL INCENTIVES TO TEACHERS. BEYOND WAGE$, SOME LOCAL PARTNERSHIPS OFFER SCHOLARSHIPS AND OTHER COMPENSATION TO SUPPORT THE EARLY CARE AND EDUCATION WORKFORCE. IN 2023-2024, OVER 4,300 TEACHERS RECEIVED SALARY SUPPLEMENTS THROUGH THESE PROGRAMS AND OTHER COMPENSATION SUPPORTS. OF THIS AMOUNT, OVER 82% REMAINED IN THEIR POSITIONS FOR A FULL YEAR. THIS HELPS STABILIZE THE WORKFORCE AND RETAIN SKILLED TEACHERS.--SUBSIDY FUNDING AND SCHOLARSHIPS: IN FY 23-24, SMART START MANAGED OVER $65.3 MILLION IN LOCAL SUBSIDY FUNDS, HELPING FAMILIES AFFORD CHILD CARE AND REMAIN IN THE WORKFORCE. SMART START ALSO SHARES BEST PRACTICES FOR SUBSIDY MANAGEMENT, ENSURING FAMILIES RECEIVE CONSISTENT AND EFFECTIVE SUPPORT. SMART START OPERATES A DUAL SUBSIDY MODEL THAT INCLUDES BOTH STATE AND FEDERAL FUNDING SOURCES, ALLOWING FOR BROADER REACH AND FLEXIBILITY IN ADDRESSING FAMILY NEEDS. THIS DUAL APPROACH HELPS MITIGATE FUNDING GAPS AND ENSURES THAT FAMILIES ACROSS NORTH CAROLINA HAVE ACCESS TO QUALITY EARLY CHILDHOOD EDUCATION. MANY LOCAL PARTNERSHIPS TAILOR THEIR USE OF THESE FUNDS TO ADDRESS SPECIFIC ACUTE NEEDS WITHIN THEIR COMMUNITIES, SUCH AS FAMILIES WITH LIMITED FINANCIAL RESOURCES, CHILDREN WITH SPECIAL NEEDS, OR FAMILIES IN UNDERSERVED RURAL AREAS. USING DATA-DRIVEN APPROACHES, THEY IDENTIFY CRITICAL GAPS IN CHILD CARE ACCESS AND AFFORDABILITY AND ALLOCATE RESOURCES ACCORDINGLY. THIS TARGETED APPROACH HELPS ENSURE THAT THE MOST VULNERABLE POPULATIONS RECEIVE THE SUPPORT THEY NEED TO THRIVE.--ADVANCING CHILD, FAMILY, AND COMMUNITY HEALTH: SMART START CONNECTS FAMILIES WITH VITAL RESOURCES TO SUPPORT THE WHOLE HEALTH OF THE CHILD WHICH INCLUDES MATERNAL, PERINATAL, AND POSTPARTUM HEALTH. THROUGH THESE CONNECTIONS, THE NETWORK ADDRESSES KEY SOCIAL DRIVERS OF HEALTHSUCH AS EDUCATION AND ACCESS TO NUTRITIOUS FOOD THAT PROFOUNDLY IMPACT FAMILY WELL-BEING. ADDITIONALLY, SMART START EQUIPS FAMILIES WITH ESSENTIAL TOOLS TO FOSTER HEALTHY BEHAVIORS. THIS INCLUDES NUTRITION EDUCATION, WELLNESS PROGRAMS, AND THE ENCOURAGEMENT OF PHYSICAL ACTIVITY IN BOTH CHILD CARE SETTINGS AND HOMES. THE NETWORK PLAYS A CRUCIAL ROLE IN SUPPORTING SCREENING FOR DEVELOPMENTAL DELAYS. EARLY INTERVENTION CONNECTS FAMILIES WITH NEEDED RESOURCES BEFORE CHILDREN ENTER SCHOOL, FOSTERING STRONGER DEVELOPMENTAL OUTCOMES. SMART START CONNECTS FAMILIES WITH VITAL RESOURCES TO SUPPORT THE WHOLE HEALTH OF EACH CHILD. THIS BEGINS WITH MATERNAL HEALTH, INCLUDING PRENATAL AND POSTPARTUM HEALTH.--TECHNICAL ASSISTANCE SMART START TECHNICAL ASSISTANCE CAN SUPPORT CHILD CARE PROGRAM QUALITY, CHILDREN'S PHYSICAL HEALTH AND SAFETY, CHILDREN'S MENTAL AND BEHAVIORAL HEALTH, AND PROVIDER PROFESSIONAL DEVELOPMENT. SMART START LEVERAGED ITS INFRASTRUCTURE TO ENHANCE THE CAPACITY OF EARLY CARE PROVIDERS ACROSS THE STATE AS PART OF A PROJECT CALLED COACHING FOR TECHNICAL ASSISTANTS. THROUGH PROFESSIONAL DEVELOPMENT, RESOURCES, AND PEER SUPPORT TO THESE ESSENTIAL PROFESSIONALS, THIS WORK PLAYS A CRITICAL ROLE IN IMPROVING QUALITY OF CARE. A TA COMMUNITY OF PRACTICE WAS BUILT WITH 140 TECHNICAL ASSISTANTS REGULARLY COLLABORATING, SHARING RESOURCES, AND PROVIDING FEEDBACK. PROFESSIONAL DEVELOPMENT CONTINUED AT THE 2024 SMART START CONFERENCE WHERE 83 TAS RECEIVED SUPPORT AND TRAINING.

  Expenses $4,661,400 · Grants $1,450,738 · Revenue $223,238

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

• WAKE COUNTY SMARTSTART

  $9,182,187

  NC YOUNG CHILDREN

• MECKLENBURG PARTNERSHIP FOR CHILDREN

  $7,628,916

  NC YOUNG CHILDREN

• THE DOLLYWOOD FOUNDATION

  $7,465,464

  EARLY LITERACY

• DURHAM'S PARTNERSHIP FOR CHILDREN

  $5,648,019

  NC YOUNG CHILDREN

• ONSLOW COUNTY PARTNERSHIP FOR CHILDREN INC

  $5,347,560

  NC YOUNG CHILDREN

• PARTNERSHIP FOR CHILDREN OF CUMBERLAND COUNTY INC

  $4,824,962

  NC YOUNG CHILDREN

• SMART START OF FORSYTH COUNTY

  $4,622,890

  NC YOUNG CHILDREN

• GUILFORD COUNTY PARTNERSHIP FOR CHILDREN INC

  $3,614,342

  NC YOUNG CHILDREN

• SMART START OF DAVIDSON COUNTY INC

  $2,781,114

  NC YOUNG CHILDREN

• DOWN EAST PARTNERSHIP FOR CHILDREN

  $2,500,029

  NC YOUNG CHILDREN

The 10 largest by cash amount. The API serves every itemized grant.

Provenance

Return type

form_990

Tax year

2023

Filed

8 May 2025

IRS schema version

2023v6.0

Source object

202541339349304609

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.