This qualitative case study focused on why rural North Carolina superintendents do or do not consider utilizing pre-kindergarten programming in their public school districts. The primary data sources were interviews of North Carolina school superintendents in rural counties. Review of an e-survey was used to supplement the interview data. The research questions used in the web-based survey investigated why public school pre-kindergarten is or is not perceived to be of importance by North Carolina rural superintendents looking at the prioritization of funding in their school system budgets. Rural North Carolina superintendents' perceptions, values, and opinions were examined in this study to determine how funding decisions were made concerning pre-kindergarten implementation in the state's rural public school systems. North Carolina superintendents have the immense task of making sure that all schools are provided with strong support so that all students will graduate from high school career and college ready as stated in the No Child Left Behind Legislation (Fowler, 2009). This study sought to reveal how rural North Carolina superintendents reached a critical decision concerning usage of pre-kindergarten programming in their school districts. This study of 48 superintendents in North Carolina showed that all saw the value of early childhood program initiatives for young children, and how the lack of early childhood would impact their entering kindergarten students. At the conclusion of this study it was evident that the frustration level of the superintendents was high concerning how to create Pre-K due to continuing dwindling of funding sources for school systems. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://bibliotheek.ehb.be:2222/en-US/products/dissertations/individuals.shtml.]