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SMART START OF TRANSYLVANIA COUNTY

EIN 31-1489864 BREVARD, NC

Browse the largest nonprofits in North Carolina

Revenue 2023
$1,531,288
Expenses 2023
$1,640,289

Program services were 92.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
B012
Classification
2000
Street
147 E MAIN ST STE 302

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2023

Mission

TO FUND AND SUPPORT SERVICES THAT IMPROVE THE QUALITY AND AVAILABILITY OF CHILDCARE; THAT INCREASE ACCESS TO AND USE OF HEALTH SERVICES; AND THAT SUPPORTS, EDUCATES, AND ADVOCATES FOR CHILDREN AGES BIRTH TO FIVE AND THEIR FAMILIES.

  • DEVELOP AND PROVIDE EARLY CHILDHOOD EDUCATION AND DEVELOPMENT SERVICES FOR THE CHILDREN AND FAMILIES IN ADDITION TO QUALITY CHILD CARE IN TRANSYLVANIA, NORTH CAROLINA.

    Expenses $1,513,463 · Grants $491,097

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

Officers and directors · 2023

As listed in Part VII of the 2023 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Pamela Pallas

    CHAIR/TREASU

    Total calculated
    $0
    Hours/week
    4

  • Stacy Friesland

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    4

  • Lisa Shefield

    SECRETARY

    Total calculated
    $0
    Hours/week
    4

  • Jeanette Chapman

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Liz Dobbins-Smith

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Kimberlee Dodson

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Mark Ellenberger

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Chuck Owenby

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

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. Earlier years are each on their own filing page.

Filings

  • 2023
    Revenue
    $1,531,288
    Expenses
    $1,640,289
    Contributions
    $1,503,813
    Grants paid
    $491,097
  • 2022
    Revenue
    $2,222,123
    Expenses
    $1,651,407
    Contributions
    $2,213,310
    Grants paid
    $692,222

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $1,868,905
    Expenses
    $1,599,066
    Assets (EOY)
    $640,053

  • 2020 · 990

    Revenue
    $1,546,459
    Expenses
    $1,377,712
    Assets (EOY)
    $340,111

  • 2019 · 990

    Revenue
    $1,244,973
    Expenses
    $1,126,828
    Assets (EOY)
    $183,206

  • 2018 · 990

    Revenue
    $936,149
    Expenses
    $938,896
    Assets (EOY)
    $45,393

  • 2017 · 990

    Revenue
    $710,737
    Expenses
    $712,659
    Assets (EOY)
    $48,140

  • 2016 · 990

    Revenue
    $591,619
    Expenses
    $560,454
    Assets (EOY)
    $50,062

  • 2015 · 990

    Revenue
    $516,091
    Expenses
    $528,012
    Assets (EOY)
    $18,907

  • 2014 · 990

    Revenue
    $548,741
    Expenses
    $528,354
    Assets (EOY)
    $31,318

  • 2013 · 990

    Revenue
    $475,783
    Expenses
    $472,332
    Assets (EOY)
    $16,436

  • 2012 · 990

    Revenue
    not reported
    Expenses
    $506,967
    Assets (EOY)
    $7,374

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

  • TRANSYLVANIA COUNTY PUBLIC SCHOOLS

    $383,960

    2022 PAYMENT TO PROVIDER

  • TRANSYLVANIA CTY PUBLIC SCHOOLS

    $364,205

    2023

  • NANNA'S AND MOMMY'S

    $129,490

    2022 PAYMENT TO PROVIDER

  • LISA'S KIDDIEGARTEN

    $80,495

    2022 PAYMENT TO PROVIDER

  • WESTERN CAROLINA COMMUNITY ACTION

    $73,500

    2022 PAYMENT TO PROVIDER

  • WNC SOURCE

    $11,923

    2023

Where these grants went next →

Grants received

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

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2023, the newest we have parsed for this organization.