- Revenue 2023
- $2,071,167
- Expenses 2023
- $1,948,960
Program services were 93.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- B012
- Classification
- 1200
- Street
- 525 N JUSTICE ST
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 SUPPORT, EDUCATE AND ADVOCATE TO BUILD A STRONG FOUNDATION FOR YOUNG CHILDREN IN OUR COMMUNITY.
-
FAMILY SUPPORT - FOR OVER 25 YEARS, SMART START HAS HELPED CHILDREN SUCCEED BY EQUIPPING PARENTS WITH THE TOOLS AND CONNECTIONS NEEDED TO SUPPORT THEIR CHILD'S HEALTHY DEVELOPMENT. THE DOLLY PARTON IMAGINATION LIBRARY PROVIDES OVER 4500 YOUNG CHILDREN IN HENDERSON COUNTY WITH A BOOK EACH MONTH, ENCOURAGING DAILY READING HABITS. KINDERGARTEN READINESS TOOLS AND ACTIVITIES HELP CHILDREN FEEL CONFIDENT AND PREPARED TO LEARN WHEN THEY BEGIN SCHOOL. SMART START ALSO STRENGTHENS RESILIENCE IN INDIVIDUALS, FAMILIES AND ORGANIZATIONS BY SUPPORTING POSITIVE EARLY CHILDHOOD EXPERIENCES AND RELATIONSHIPS AND STRENGTHING RESILIENCE SKILLS IN INDIVIDUALS, FAMILIES AND ORGANIZATIONS.
Expenses $738,060 · Grants $515,029
-
CHILD CARE QUALITY AND AVAILABILITY - SMART START SUPPORTS, EDUCATES, AND ADVOCATES TO BUILD A STRONG FOUNDATION FOR YOUNG CHILDREN BY IMPROVING ACCESS TO HIGH-QUALITY CHILD CARE IN HENDERSON COUNTY. SMART START SCHOLARSHIPS HELP FAMILIES AFFORD HIGH-QUALITY CARE WHILE PARENTS WORK OR FINISH THEIR EDUCATION. SMART START ENHANCES THE QUALITY OF EARLY CHILDHOOD EDUCATION THROUGH EDUCATOR TRAININGS, TECHNICAL ASSISTANCE, BY PROVIDING A SCHOOL NURSE FOR OUR LOCAL EARLY CARE AND EDUCATION COMMUNITY, AND THROUGH A PROFESSIONAL DEVELOPMENT PROGRAM THAT SUPPORTS EARLY EDUCATORS IN EARNING DEGREES IN EARLY CHILDHOOD EDUCATION.
Expenses $957,340 · Grants $817,412
-
BUILDING STRONG COMMUNITY CONNECTIONS - BUILDING A STRONG INTERCONNECTED COMMUNITY IS ESSENTIAL FOR ENSURING THAT EVERY CHILD HAS THE OPPORTUNITIES AND SUPPORT THEY NEED TO SUCCEED. BY WORKING TOGETHER - ACROSS SECTORS AND ROLES - COMMUNITY MEMBERS CAN AMPLIFY THEIR COLLECTIVE IMPACT, ENSURING THAT ALL CHILDREN RECEIVE THE CARE, EDUCATION AND RESOURCES THEY NEED TO THRIVE. SMART START COLLABORATES WITH COMMUNITY LEADERS AND BUSINESSES TO CREATE STRATEGIES AND INITIATIVES THAT FOSTER A CULTURE OF COLLABORATION IN OUR COMMUNITY TO BETTER SUPPORT OUR YOUNG CHILDREN AND FAMILIES, HELPING EVERYONE IN THE COMMUNITY RECOGNIZE THE ROLE THEY PLAY IN SUPPORTING THE WELL-BEING AND FUTURE SUCCESS OF OUR YOUNGEST RESIDENTS.
Expenses $121,297
As filed on the 2023 return.
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.
-
SONIA GIRONDA
EXECUTIVE DI
- Total calculated
- $103,732
- From this org
- $97,729
- From related orgs
- $0
- Other
- $6,003
- Hours/week
- 35
-
JESSICA BENTLEY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
KIM BERRY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
JULIA BUCHANAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
HONEY BURRELL
SECRETARY
- Total calculated
- $0
- Hours/week
- 1
-
MICHAEL BURRELL
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
MARSHA JUSTICE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
JENNIFER KINNEY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
ELIZABETH LEE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
TERRY MAYBIN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
AMBER MCFEE-BLANCO
TREASURER
- Total calculated
- $0
- Hours/week
- 1
-
LACI OTT
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
SHERRY PRIDMORE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
REBECCA REID
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
SUMMER STIPE
VICE CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
HEATHER TAYLOR
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
CYNTHIA WILCOX
CHAIR
- 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
- $2,071,167
- Expenses
- $1,948,960
- Contributions
- $2,052,290
- Grants paid
- $1,332,441
-
2022
- Revenue
- $2,319,966
- Expenses
- $2,262,831
- Contributions
- $2,315,468
- Grants paid
- $1,668,363
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
- $2,152,630
- Expenses
- $2,090,107
- Assets (EOY)
- $239,386
-
2020 · 990
- Revenue
- $1,203,737
- Expenses
- $1,169,427
- Assets (EOY)
- $171,412
-
2019 · 990
- Revenue
- $1,281,363
- Expenses
- $1,258,003
- Assets (EOY)
- $131,004
-
2018 · 990
- Revenue
- $1,272,900
- Expenses
- $1,247,223
- Assets (EOY)
- $107,644
-
2017 · 990
- Revenue
- $1,230,222
- Expenses
- $1,232,909
- Assets (EOY)
- $82,376
-
2015 · 990
- Revenue
- $797,309
- Expenses
- $839,730
- Assets (EOY)
- $20,835
-
2014 · 990
- Revenue
- $732,052
- Expenses
- $741,499
- Assets (EOY)
- $63,256
-
2013 · 990
- Revenue
- $715,321
- Expenses
- $682,244
- Assets (EOY)
- $72,703
-
2012 · 990
- Revenue
- not reported
- Expenses
- $663,353
- Assets (EOY)
- $40,358
-
2010 · 990
- Revenue
- not reported
- Expenses
- $886,323
- Assets (EOY)
- $20,561
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
-
SMART START OF TRANSYLVANIA COUNTY
$562,465
2022 GRANT PARTNER
-
CHILDREN & FAMILY RESOURCE CENTER
$391,735
2022 SERVICE PROVIDER
-
SMART START OF TRANSYLVANIA COUNTY
$359,008
2023 GRANT PARTNER
-
CHILDREN & FAMILY RESOURCE CENTER
$256,614
2023 SERVICE PROVIDER
-
BLUE RIDGE PARTNERSHIP FOR CHILDREN
$175,446
2023 GRANT PARTNER
-
LITTLE BLESSINGS CHRISTIAN ACADEMY
$141,016
2022 CHILD CARE SUBSIDY
-
BLUE RIDGE PARTNERSHIP FOR CHILDREN
$140,605
2022 GRANT PARTNER
-
LITTLE BLESSINGS CHRISTIAN ACADEMY
$137,639
2023 CHILD CARE SUBSIDY
-
NESSA'S YOUNG'UNS NATURAL PLAY CENT
$103,079
2023 CHILD CARE SUBSIDY
-
$45,309
2023 CHILD CARE SUBSIDY
The 10 largest by cash amount. The API serves every itemized grant.
Grants received
-
NORTH CAROLINA PARTNERSHIP FOR CHILDREN INC
$1,802,935
2024 NC YOUNG CHILDREN
-
NORTH CAROLINA PARTNERSHIP FOR CHILDREN INC
$1,379,505
2022 NC YOUNG CHILDREN
-
NORTH CAROLINA PARTNERSHIP FOR CHILDREN INC
$1,125,028
2023 NC YOUNG CHILDREN
-
HENDERSON COUNTY UNITED WAY INC
$27,300
2023 General support
-
HENDERSON COUNTY UNITED WAY INC
$25,260
2022 GENERAL SUPPORT
-
2024 ASSISTING PEOPLE IN NEED
-
2023
-
$10,700
2024 NOW GRANT - HURRICANE HELENE RELIEF / DISCRETIONARY
-
2023 RESILIENCE
-
2024 DISASTER RELIEF
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 13 October 2026 and read 26 October 2026, for every organization at once. Returns through tax year 2023, the newest we have parsed for this organization.