Skip to content
ProPublica Donate
ProPublica Donate

Smart Start Daycare

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Human Services — Multipurpose and Other / Child Day Care (NTEE)

Donations to this organization are tax deductible.

Details

According to its Dec. 2021 tax filing, this nonprofit:

Operated a school
Organization is a school. Details are reported on Schedule E.
Reported conflict of interest transactions
Organizations must report loans, grants or business transactions with interested parties, which may include key employees and officers, their family members and any businesses in which they hold a controlling interest. These transactions must be reported on Schedule L.

Summary charts: organization finances over time

Revenue
$839k (2021)

Expenses
$631k (2021)

Total Assets
$388k (2021)

Total Liabilities
$52.1k (2021)

Source: Form 990 tax filings from 2010 to 2021

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$839,117
Expenses
$631,305
Net Income
$207,812
Net Assets
$335,907
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $839,117
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $122,100
19.3%
Professional Fundraising Fees $0
Other Salaries and Wages $209,614
33.2%
Assets/Debt
Total Assets $388,024
Total Liabilities $52,117
Net Assets $335,907
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Karen Howard (Daycare Mgr & Director) $62,100 $0 $0
Jeffrey Cowart (President & Director) $60,000 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$628,683
Expenses
$662,421
Net Income
-$33,738
Net Assets
$128,095
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $628,683
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $114,500
17.3%
Professional Fundraising Fees $0
Other Salaries and Wages $210,695
31.8%
Assets/Debt
Total Assets $181,687
Total Liabilities $53,592
Net Assets $128,095
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Karen Howard (Daycare Mgr & Director) $57,500 $0 $0
Jeffrey Cowart (President & Director) $57,000 $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$686,271
Expenses
$670,204
Net Income
$16,067
Net Assets
$161,833
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $686,271
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $101,100
15.1%
Professional Fundraising Fees $0
Other Salaries and Wages $234,280
35.0%
Assets/Debt
Total Assets $176,392
Total Liabilities $14,559
Net Assets $161,833

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$597,556
Expenses
$590,683
Net Income
$6,873
Net Assets
$145,766
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $597,556
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $93,300
15.8%
Professional Fundraising Fees $0
Other Salaries and Wages $255,812
43.3%
Assets/Debt
Total Assets $166,432
Total Liabilities $20,666
Net Assets $145,766

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$587,918
Expenses
$581,177
Net Income
$6,741
Net Assets
$138,893
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $587,918
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $92,400
15.9%
Professional Fundraising Fees $0
Other Salaries and Wages $239,315
41.2%
Assets/Debt
Total Assets $166,755
Total Liabilities $27,862
Net Assets $138,893

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$634,566
Expenses
$617,623
Net Income
$16,943
Net Assets
$132,152
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $634,566
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $39,000
6.3%
Professional Fundraising Fees $0
Other Salaries and Wages $280,446
45.4%
Assets/Debt
Total Assets $171,710
Total Liabilities $39,558
Net Assets $132,152

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$634,192
Expenses
$629,298
Net Income
$4,894
Net Assets
$115,209
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $634,192
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $315,991
50.2%
Assets/Debt
Total Assets $160,290
Total Liabilities $45,081
Net Assets $115,209

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$588,473
Expenses
$572,661
Net Income
$15,812
Net Assets
$110,315
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $588,473
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $80,725
14.1%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $163,857
Total Liabilities $53,542
Net Assets $110,315

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$509,472
Expenses
$495,138
Net Income
$14,334
Net Assets
$94,503
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $509,472
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $77,400
15.6%
Professional Fundraising Fees $0
Other Salaries and Wages $196,304
39.6%
Assets/Debt
Total Assets $154,222
Total Liabilities $59,719
Net Assets $94,503

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$450,979
Expenses
$443,755
Net Income
$7,224
Net Assets
$80,169
Notable Sources of Revenue Percent of Total Revenue
Contributions $3,300
0.7%
Program Services $447,679
99.3%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $67,930
15.3%
Professional Fundraising Fees $0
Other Salaries and Wages $180,919
40.8%
Assets/Debt
Total Assets $144,912
Total Liabilities $64,743
Net Assets $80,169

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$521,319
Expenses
$505,882
Net Income
$15,437
Net Assets
$72,945
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $521,319
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $55,950
11.1%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $146,979
Total Liabilities $74,034
Net Assets $72,945

Document Links

Fiscal Year Ending Dec.
2010

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$588,642
Expenses
$606,752
Net Income
-$18,110
Net Assets
$57,508
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $588,642
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $72,000
11.9%
Professional Fundraising Fees $0
Other Salaries and Wages $273,980
45.2%
Assets/Debt
Total Assets $157,567
Total Liabilities $100,059
Net Assets $57,508

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2003

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2002

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2001

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »