CALDWELL COUNTY SMART START A PARTNERSHIP FOR YOUNG CHILDREN: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: CALDWELL COUNTY SMART START A PARTNERSHIP FOR YOUNG CHILDREN (EIN 20-1090467)
Tax period: 2019-07-01 to 2020-06-30
Filed: 2021-02-10
IRS object ID: 202110419349301401
Schema version: 2019v5.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule I
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-02-10T14:21:48-06:00	ReturnTs
Tax Period End	2020-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	561758856	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MAST EVANS & ISENHOUR LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 1029	AddressLine1Txt
City	CONOVER	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	286131029	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2019-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	201090467	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CALDWELL COUNTY SMART START	BusinessNameLine1Txt
Business Name Line2	A PARTNERSHIP FOR YOUNG CHILDREN	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	CALD	BusinessNameControlTxt
Phone	8284265437	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 689 NO 111	AddressLine1Txt
City	HUDSON	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	28638	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KIM BURNS	PersonNm
Person Title	BOARD CHAIR	PersonTitleTxt
Phone	8284265437	PhoneNum
Signature	2021-02-10	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DONALD D ISENHOUR	PreparerPersonNm
PTIN	P00128276	PTIN
Phone	8284642812	PhoneNum
Preparation	2021-01-28	PreparationDt

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	TERESA H BRANCH	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	143 CEDAR VALLEY RD SUITE 111	AddressLine1Txt
City	HUDSON	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	28638	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$882,022	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2004	FormationYr
Legal Domicile State	NC	LegalDomicileStateCd
Activity Or Mission	HELPING CALDWELL COUNTY CHILDREN ARRIVE AT SCHOOL HEALTHY AND PREPARED FOR SUCCESS.	ActivityOrMissionDesc
Voting Members Governing Body	13	VotingMembersGoverningBodyCnt
Voting Members Independent	13	VotingMembersIndependentCnt
Total Employee	5	TotalEmployeeCnt
Total Volunteers	17	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$858,526	PYContributionsGrantsAmt
CY Contributions Grants	$874,570	CYContributionsGrantsAmt
PY Program Service Revenue	$458	PYProgramServiceRevenueAmt
CY Program Service Revenue	$289	CYProgramServiceRevenueAmt
PY Investment Income	$19	PYInvestmentIncomeAmt
CY Investment Income	$15	CYInvestmentIncomeAmt
PY Other Revenue	$5,629	PYOtherRevenueAmt
CY Other Revenue	$7,148	CYOtherRevenueAmt
PY Total Revenue	$864,632	PYTotalRevenueAmt
CY Total Revenue	$882,022	CYTotalRevenueAmt
PY Grants And Similar Paid	$419,157	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$429,842	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$321,392	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$341,819	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$129,983	PYOtherExpensesAmt
CY Other Expenses	$101,061	CYOtherExpensesAmt
PY Total Expenses	$870,532	PYTotalExpensesAmt
CY Total Expenses	$872,722	CYTotalExpensesAmt
PY Revenues Less Expenses	-$5,900	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$9,300	CYRevenuesLessExpensesAmt
Total Assets BOY	$67,106	TotalAssetsBOYAmt
Total Assets EOY	$85,060	TotalAssetsEOYAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$8,654	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$67,106	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$76,406	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	HELPING CALDWELL COUNTY CHILDREN ARRIVE AT SCHOOL HEALTHY AND PREPARED FOR SUCCESS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$329,774	ExpenseAmt
Grant	$218,585	GrantAmt
Revenue	$0	RevenueAmt
Desc	CHILD CARE & EDUCATION QUALITY INCLUDED QUALITY MAINTENANCE, QUALITY ENHANCEMENT, AND PROFESSIONAL DEVELOPMENT. THE QUALITY INITIATIVES ACTIVITY WILL ASSIST CALDWELL COUNTY CHILD CARE FACILITIES IN PROVIDING HIGH QUALITY CARE FOR CHILDREN AGES BIRTH THROUGH FIVE. ALL LICENSED CHILD CARE FACILITIES WILL BE ELIGIBLE TO APPLY FOR TECHNICAL ASSISTANCE. TECHNICAL ASSISTANCE PRIORITY MAY BE GIVEN TO FACILITIES WHICH: 1) SERVE HIGHER NUMBER OF CHILDREN AGES BIRTH THROUGH AGE FIVE; 2) RECEIVE NO OR LIMITED TECHNICAL SUPPORT FROM OTHER SOURCES, 3) WILL BE REASSESSED BY DCDEE DURING THE PROGRAM YEAR. THE QUALITY INITIATIVES ACTIVITY CONSISTS OF TWO TIERS: LEVEL 1 AND LEVEL 2. QUALITY INITIATIVES - LEVEL 1 MAY SUPPORT CHILD CARE FACILITIES HOLDING A GS-110, 1 STAR, 2 STAR OR 3 STAR-RATED LICENSE IN IMPROVING THE QUALITY OF CARE PROVIDED FOR CHILDREN AGES BIRTH THROUGH FIVE THROUGH TECHNICAL ASSISTANCE. QUALITY INITIATIVES - LEVEL 2 MAY PROVIDE TECHNICAL ASSISTANCE TO CHILD CARE FACILITIES HOLDING A 4 OR 5 STAR-RATED LICENSE WITH A FOCUS ON MAINTAINING OR INCREASING THE QUALITY OF CARE PROVIDED FOR CHILDREN AGES BIRTH THROUGH FIVE. QUALITY INITIATIVES - LEVEL 2 MAY ALSO PROVIDE QUALITY CASH BONUSES WITH THE AMOUNT OF THE BONUS DEPENDENT UPON THE STAR RATING AND NUMBER/FREQUENCY OF CHILDREN AGES BIRTH THROUGH FIVE SERVED AT THE FACILITY. THIS ACTIVITY MAY ALSO INCLUDE USE OF FUNDS FOR MEETINGS, WORKSHOPS, CONFERENCES, AND WEEK OF THE YOUNG CHILD AND OTHER PROMOTIONAL EVENTS. EXPENSES MAY INCLUDE FOOD, INCENTIVES, EDUCATIONAL MATERIALS, AND CONTRACTED SERVICES. 16 CHILD CARE FACILITIES RECEIVED TECHNICAL ASSISTANCE AND FINANCIAL INCENTIVES THRU QUALITY INITIATIVES. EDUCATION REIMBURSEMENT GRANTS MAY BE AVAILABLE TO INDIVIDUAL CHILD CARE PROFESSIONALS WHO ARE ENROLLED AND ACTIVELY PURSUING A DEGREE IN EARLY CHILDHOOD EDUCATION. THE GRANTEE CANNOT RECEIVE ANY OTHER SOURCE OF FINANCIAL AID, INCLUDING, BUT NOT LIMITED TO, TEACH SCHOLARSHIP, PELL GRANT, OR OTHER SCHOLARSHIPS/GRANTS. THE CLASS OR COURSE FOR WHICH REIMBURSEMENT IS SOUGHT MUST BE A REQUIREMENT OF THE GRANTEE'S DEGREE PROGRAM. FINANCIAL ASSISTANCE IS LIMITED TO TUITION AND/OR MANDATORY CLASS OR REGISTRATION FEES. OTHER PARTICIPANT REQUIREMENTS FOR FINANCIAL ASSISTANCE INCLUDE: 1) EMPLOYMENT IN THE EARLY CHILDHOOD FIELD SERVING CHILD BIRTH THROUGH AGE FIVE; 2) EMPLOYMENT IN THE FIELD OF EARLY CHILDHOOD FOR AT LEAST SIX FULL MONTHS PRIOR TO START OF CLASS/COURSE; 3) APPLICATION FOR EDUCATION REIMBURSEMENT ASSISTANCE SUBMITTED TO CCSS & NBSP; 4) COMPLETION OF THE COURSE WITH A GRADE C OR HIGHER. EIGHT INDIVIDUALS RECEIVED GRANTS THRU EDUCATION REIMBURSEMENT. 3 INDIVIDAULS RECEIVED GRANTS THROUGH EDUCATION REIMBURSEMENT.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$120,000	ExpenseAmt
Grant	$120,000	GrantAmt
Revenue	$0	RevenueAmt
Desc	NC PRE-K PROGRAM INVOLVED TWO ACTIVITIES: TANF/CCDF ELIGIBLE-FINANCIAL ASSISTANCE WAS PAID ON A DIRECT PER CHILD BASIS FOR THE PURCHASE OF CARE AND ENHANCEMENTS IN NC PRE-K SITES FOR TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF) ELIGABLE OR CHILD CARE DEVELOPMENT FUND (CCDF) ELIGIBLE FAMILIES. THIS ACTIVITY WAS IMPLEMENTED BY THE CONTRACTOR WHO REPORTED DATA AS DIRECTED BY DCDEE. NON-TANF/CCDF ELIGIBLE-FINANCIAL ASSISTANCE WAS PAID ON A DIRECT PER CHILD BASIS FOR THE PURCHASE OF CARE AND ENHANCEMENTS IN NC PRE-K SITES FOR FAMILIES WHO DID NOT MEET THE TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF) OR CHILD CARE DEVELOPMENT FUND (CCDF) ELIGIBILITY REQUIREMENTS. THIS ACTIVITY WAS IMPLEMENTED BY THE CONTRACTOR WHO REPORTED DATA AS DIRECTED BY DCDEE. 4 CLASSROOMS WERE FUNDED SERVING 43.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$205,995	ExpenseAmt
Grant	$91,257	GrantAmt
Revenue	$0	RevenueAmt
Desc	FAMILY SUPPORT INCLUDED THE DOLLY PARTON IMAGINATION LIBRARY PROGRAM AND THE NURTURING PROGRAMS. CALDWELL COUNTY SMART START WILL PROVIDE FOR THE EARLY LITERACY PROGRAM - "DOLLY PARTON'S IMAGINATION LIBRARY" (DPIL). THE GOALS ARE TO 1) INCREASE YOUNG CHILDREN'S ACCESS TO BOOKS, 2) INCREASE KINDERGARTEN READINESS, 3) INCREASE PARENT-CHILD READING FREQUENCY, AND 4) INCREASE COMMUNITY COLLABORATION. DPIL MAILS AGE-APPROPRIATE BOOKS TO REGISTERED CHILDREN (AGES 0-5) ON A MONTHLY BASIS. THE BOOKS WILL BELONG TO THE CHILDREN AND CHILDREN CAN RECEIVE BOOKS REGARDLESS OF FAMILY INCOME. CALDWELL COUNTY SMART START STAFF WILL COLLABORATE WITH OTHER LOCAL ORGANIZATIONS WHICH CHAMPION LITERACY AND READING, SUCH AS THE CALDWELL COUNTY LIBRARY AND THE CALDWELL COUNTY FAMILY LITERACY PROGRAM IN ORDER TO MAXIMIZE THE EFFECTIVENESS OF THE DPIL. STAFF WILL MONITOR THE SUCESS OF THE DPIL THROUGH SURVEYS AND FOLLOW-UPS WITH THE PARENTS OF THE CHILDREN RECEIVING THE BOOKS. COMPLIMENTARY TO THE DPIL ACTIVITIES MAY BE THE DEVELOPMENT OF A LOCALLY FUNDED PROGRAM DESIGNED TO CREATE AND SUPPORT A POOL OF QUALIFIED VOLUNTEERS WHO WOULD PROVIDE STORY READING AND STORYTELLING TO THE CHILDREN SERVED BY CHILD CARE CENTERS AND FAMILY CHILD CARE HOMES. 3,576 CHILDREN HAVE BEEN SERVED IN CALDWELL COUNTY. THE NURTURING PARENTING PROGRAMS (NPP) ARE FAMILY-CENTERED INITIATIVES DESIGNED FOR PARENT EDUCATION AND THE PREVENTION AND TREATMENT OF CHILD ABUSE AND NEGLECT. NPP PROGRAMS FEATURE ACTIVITIES TO ENHANCE OVERALL FAMILY FUNCTIONING, POSITIVE PARENT-CHILD INTERACTIONS, AND NURTURING SKILLS IN FAMILIES. CALDWELL COUNTY FAMILIES WITH CHILDREN AGES BIRTH THROUGH FIVE YEARS OF AGE WILL BE ELIGIBLE TO PARTICIPATE IN A NURTURING PARENTING, GROUP-BASED PROGRAM WHICH WILL BE CARRIED OUT BY A QUALIFIED SERVICE PROVIDER. GROUP SESSIONS WILL MEET ON WEEKDAYS IN CALDWELL COUNTY THROUGHOUT THE YEAR. SESSIONS WILL BE BASED ON THE NURTURING PARENTING PROGRAM & PARENTS. SESSIONS WILL BE AIMED AT HELPING PARENTS GAIN A GREATER KNOWLEDGE OF ACCEPTABLE NURTURING PRACTICES. CHILD CARE WILL BE PROVIDED FOR THOSE PARENTS ATTENDING SESSIONS. SESSIONS WILL RUN FOR TWELVE WEEKS, AND WILL BE HELD ON A QUARTERLY BASIS, WITH A MINIMUM OF FOUR SESSIONS PER YEAR. ALL NURTURING PROGRAM FACILITATORS (FOR ADULT SESSIONS) WILL BE REQUIRED TO HOLD A MINIMUM OF A BACHELOR DEGREE IN A HUMAN SERVICES RELATED FIELD AND BE A CERTIFIED FACILITATOR IN THE NURTURING PARENTING MODEL. FUNDS FOR THIS ACTIVITY MAY BE USED FOR MEETING EXPENSES, FOOD, INCENTIVES, EDUCATION MATERIALS, AND IN-HOUSE AND CONTRACTED SERVICES. 35 FAMILIES WERE SERVED THRU THE NURTURING PARENT PROGRAM GROUP MODEL. COMMUNITY OUTREACH PROVIDED AND PROMOTED SERVICES AND ACTIVITIES TO A BROAD RANGE OF COMMUNITY STAKEHOLDERS INCLUDING CHILDREN, CHILDCARE PROVIDERS, BUSINESSES, AND COMMUNITY LEADERS. THIS PROGRAM'S GOAL IS TO HELP ENSURE ONGOING COMMUNITY AWARENESS OF PROGRAMS AND SERVICES OF THE ORGANIZATION THROUGH THE USE OF MEETINGS, WORKSHOPS, CONFERENCES, PROMOTIONAL ITEMS AND EVENTS. THE PROGRAM ALSO SUPPORTED THE CALDWELL COUNTY'S SAFE KIDS PROGRAM BY PURCHASING CAR SEATS. 375 PEOPLES SERVED THROUGH THE COMMUNITY EVENTS AND 141 CAR SEATS PURCHASED.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$655,769	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	Yes (1)	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	Yes (1)	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	23	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	5	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	13	GoverningBodyVotingMembersCnt
Independent Voting Member	13	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE CORPORATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8284265437	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	143 CEDAR VALLEY RD SUITE 111	AddressLine1Txt
City	HUDSON	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	28638	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
DR DON PHIPPS
BOARD MEMBER	0.50	Yes (X)	$0	$0	$0
JOY DAVIS
BOARD MEMBER	0.50	Yes (X)	$0	$0	$0
TERRY STARNES
BOARD MEMBER	0.50	Yes (X)	$0	$0	$0
TONYA SUDDRETH
SECRETARY	1.00	Yes (X)	$0	$0	$0	Yes (X)
STACEY COOKE
VICE CHAIR	1.00	Yes (X)	$0	$0	$0	Yes (X)
REV DALE FISHER
BOARD MEMBER	0.50	Yes (X)	$0	$0	$0
JEFF LINK
BOARD MEMBER	0.50	Yes (X)	$0	$0	$0
MELISSA HAYES
BOARD MEMBER	0.50	Yes (X)	$0	$0	$0
APRIL JACOB
BOARD MEMBER	0.50	Yes (X)	$0	$0	$0
MANDY WHITE
TREASURER	1.00	Yes (X)	$0	$0	$0	Yes (X)
DONNIE POTTER
BOARD MEMBER	0.50	Yes (X)	$0	$0	$0
KIM BURNS
CHAIR	1.00	Yes (X)	$0	$0	$0	Yes (X)
TERESA BRANCH
EXECUTIVE DIRECTOR	40.00	Yes (X)	$81,149	$0	$0	Yes (X)
MEGAN GENTRY
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$81,149	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$873,436	GovernmentGrantsAmt
All Other Contributions	$1,134	AllOtherContributionsAmt
Total Contributions	$874,570	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	CONFERENCE FEES	Desc
Business	900099	BusinessCd
Total Revenue Column	$289	TotalRevenueColumnAmt
Related Or Exempt Func Income	$289	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$289	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$15	TotalRevenueColumnAmt
Exclusion	$15	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	SALES TAX REFUNDS	Desc
Business	900099	BusinessCd
Total Revenue Column	$7,148	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,148	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$7,148	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$882,022	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,437	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$15	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$375,772	TotalAmt
Program Services	$375,772	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$54,070	TotalAmt
Program Services	$54,070	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$81,149	TotalAmt
Program Services	$36,788	ProgramServicesAmt
Management And General	$44,361	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$206,720	TotalAmt
Program Services	$105,745	ProgramServicesAmt
Management And General	$100,975	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$27,238	TotalAmt
Program Services	$12,705	ProgramServicesAmt
Management And General	$14,533	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$26,712	TotalAmt
Program Services	$13,226	ProgramServicesAmt
Management And General	$13,486	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,575	TotalAmt
Management And General	$1,575	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$2,400	TotalAmt
Management And General	$2,400	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,345	TotalAmt
Program Services	$500	ProgramServicesAmt
Management And General	$845	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$479	TotalAmt
Management And General	$479	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,886	TotalAmt
Program Services	$3,585	ProgramServicesAmt
Management And General	$3,301	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$5,027	TotalAmt
Program Services	$1,687	ProgramServicesAmt
Management And General	$3,340	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$10,730	TotalAmt
Program Services	$5,365	ProgramServicesAmt
Management And General	$5,365	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$2,707	TotalAmt
Program Services	$1,494	ProgramServicesAmt
Management And General	$1,213	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$4,272	TotalAmt
Program Services	$2,587	ProgramServicesAmt
Management And General	$1,685	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$5,544	TotalAmt
Management And General	$5,544	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
OUTREACH & PUBLICIZING	$30,496	$30,496
SALES TAX	$7,672		$7,672
EDUCATIONAL SUPPLIES &	$6,385	$6,385
FURNITURE/EQUIPMENT < 5	$4,533	$1,566	$2,967

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$11,010	TotalAmt
Program Services	$3,798	ProgramServicesAmt
Management And General	$7,212	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$872,722	TotalAmt
Program Services	$655,769	ProgramServicesAmt
Management And General	$216,953	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$67,106	BOYAmt
EOY	$85,060	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$67,106	BOYAmt
EOY	$85,060	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
EOY	$8,654	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$8,654	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$30,275	BOYAmt
EOY	$41,066	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$36,831	BOYAmt
EOY	$35,340	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$67,106	BOYAmt
EOY	$76,406	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$67,106	BOYAmt
EOY	$85,060	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$9,300	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Other	Yes (X)	MethodOfAccountingOtherInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$863,408	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$913,721	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$875,166	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$858,526	CurrentTaxYearMinus1YearAmt
Current Tax Year	$874,570	CurrentTaxYearAmt
Total	$4,385,391	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$863,408	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$913,721	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$875,166	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$858,526	CurrentTaxYearMinus1YearAmt
Current Tax Year	$874,570	CurrentTaxYearAmt
Total	$4,385,391	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$4,385,391	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$13	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$19	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$19	CurrentTaxYearMinus1YearAmt
Current Tax Year	$15	CurrentTaxYearAmt
Total	$77	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,750	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,898	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,043	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,629	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,148	CurrentTaxYearAmt
Total	$21,468	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$4,406,936	TotalSupportAmt
Gross Receipts Rltd Activities	$3,194	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.99510	PublicSupportCY170Pct
Public Support PY170	0.99690	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	SALES TAX REIMBURSEMENT - 2015 AMOUNT: $ 1,750. 2016 AMOUNT: $ 2,898. 2017 AMOUNT: $ 4,043. 2018 AMOUNT: $ 5,629. 2019 AMOUNT: $ 7,148.	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE CALDWELL COUNTY PARTNERSHIP IS EXEMPT FROM PAYMENT OF INCOME TAXES UNDER THE PROVISION OF SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT TO THE EXTENT OF TAXES ON ANY UNRELATED BUSINESS INCOME. FASB ASC 740 PROVIDES GUIDANCE FOR HOW UNCERTAIN TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, PRESENTED AND DISCLOSED IN THE FINANCIAL STATEMENTS. FASB ASC 740 REQUIRES THE EVALUTION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING FINANCIAL STATEMENTS TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED BY THE APPLICABLE TAX AUTHORITY. THE CALDWELL COUNTY PARTNERSHIP DOES NOT BELIEVE THERE ARE ANY UNRECOGNIZED TAX BENEFITS OR COSTS AS OF JUNE 30, 2020. INCOME TAX RETURNS FROM 2017 THROUGH 2019 ARE OPEN TO EXAMINATION BY THE TAX AUTHORITIES.	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (16 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	Cash GrantCashGrantAmt	Non Cash AssistanceNonCashAssistanceAmt	Valuation Method UsedValuationMethodUsedDesc	Non Cash AssistanceNonCashAssistanceDesc	Purpose Of GrantPurposeOfGrantTxt	IRC SectionIRCSectionDesc
CREATIVE BEGINNINGS LLC
1966-K MORGANTON BLVD SW	LENOIR	NC	28645	260332790	$30,000	$4,874	PURCHASED COST	BOOKS/EDUCATION SUPPLIES	CHILD CARE QUALITY ENHANCEMENT
COUNTRYSIDE CHILD CARE INC
PO BOX 485	GRANITE FALLS	NC	28630	562243409	$14,320	$3,520	PURCHASED COST	BOOKS/EDUCATION SUPPLIES	CHILD CARE QUALITY ENHANCEMENT
GROGANS SMALL WORLD #1
2322 KEITH AVE	GRANITE FALLS	NC	28630	561393418	$12,240	$3,537	PURCHASED COST	BOOKS/EDUCATION SUPPLIES	CHILD CARE QUALITY ENHANCEMENT
GROGANS SMALL WORLD #2
4111 AUSTIN RD	HUDSON	NC	28638	561393418	$10,410	$3,533	PURCHASED COST	BOOKS/EDUCATION SUPPLIES	CHILD CARE QUALITY ENHANCEMENT
NORTHLAKES ACADEMY INC
5638 GRACE CHAPEL RD	HICKORY	NC	28601	561301574	$30,000	$4,798	PURCHASED COST	BOOKS/EDUCATION SUPPLIES	CHILD CARE QUALITY ENHANCEMENT
A WORLD OF DISCOVERY CDC #2
416 WOODSWAY LANE	LENOIR	NC	28645	270133485	$10,920		PURCHASED COST	BOOKS/EDUCATIONAL SUPPLIES	CHILD CARE QUALITY ENHANCEMENT
CALDWELL COUNTY SCHOOLS
1914 HICKORY BLVD	LENOIR	NC	28645	566000998	$120,000				NC PRE-K	GOVERNMENT
CALDWELL COMMITTEE FOR HEALTHY FAMILIES
609 HARPER AVE	LENOIR	NC	28645	561569966	$24,480				CHILD CARE QUALITY ENHANCEMENT	501(C)(3)
CALDWELL COUNTY HEALTH DEPARTMENT
1966-B MORGANTON BLVD	LENOIR	NC	28645	566001967		$13,677	PURCHASED COSTS	ATTENDANCE AWARDS	FAMILY SUPPORT	GOVERNMENT
FOREVER YOUNG CHILD DEVELOPMENT CENTER
405 VANCE STREET	LENOIR	NC	28645	240658998	$6,540	$3,286	PURCHASED COST	BOOKS/EDUCATIONAL SUPPLIES	CHILD CARE QUALITY ENHANCEMENT
BRIGHT BEGINNINGS CHILD CARE CENTER
12 DUDLEY AVE	GRANITE FALLS	NC	28630	134282709	$24,680				CHILD CARE QUALITY ENHANCEMENT
HAPPY HEARTS LLC
2145 KINCAID HILL RD	LENOIR	NC	28645	474367840	$7,980				CHILD CARE QUALITY ENHANCEMENT
PAT PATS
3569 HIGH WEST DR	LENOIR	NC	28645	245138421	$3,270	$2,286	PURCHASED COST	BOOKS/EDUCATIONAL SUPPLIES	CHILD CARE QUALITY ENHANCEMENT
PRECIOUS MEMORIES
3001 RAMBLEWOOD DR	GRANITE FALLS	NC	28630	246231870	$2,320	$3,067	PURCHASED COST	BOOKS/EDUCATIONAL SUPPLIES	CHILD CARE QUALITY ENHANCEMENT
SHINING STARS
1619 WALT ARNEY RD	LENOIR	NC	28645	238024416	$4,310	$2,229	PURCHASED COST	BOOKS/EDUCATIONAL SUPPLIES	CHILD CARE QUALITY ENHANCEMENT
TOTLAND
4888 LACKEY PLACE	LENOIR	NC	28645	286780607	$4,080	$2,258	PURCHASED COSTS	BOOKS/EDUCATIONAL SUPPLIES	CHILD CARE QUALITY ENHANCEMENT

Field	Value	IRS element (for citing)
Total501c3 Org	3	Total501c3OrgCnt
Total Other Org	13	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (4 entries)

Grant TypeGrantTypeTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt	Non Cash AssistanceNonCashAssistanceAmt	Valuation Method UsedValuationMethodUsedDesc	Non Cash AssistanceNonCashAssistanceDesc
CHILD CARE PROVIDER PROFESSIONAL DEVELOPMENT GRANTS	3	$970
DOLLY PARTON IMAGINATION LIBRARY	3576		$36,760	PURCHASED COST	CHILDREN'S BOOKS
STUFF A STOCKING	120		$2,177	PURCHASED COST	CHILDREN'S BOOKS
SUMMER LUNCH & COMMUNITY EVENTS	375		$14,163	PURCHASED COST	CHILDREN'S BOOK

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	THE PARTNERSHIP PROVIDES ONGOING MONITORING FOR EACH GRANT ACTIVITY THROUGHOUT THE FISCAL YEAR ON A MONTHLY BASIS VIA REQUIRED DOCUMENTATION FORWARDED TO THE PARTNERSHIP OFFICE. EACH MONTH FINANCIAL PROGRAM MATCH AND PROGRAMMATIC DATA ARE COLLECTED AND REVIEW BY STAFF; THIS INFORMATION IS COMPILED QUARTERLY AND REVIEWED BY THE BOARD. THE PARTNERSHIP STAFF ALSO PROVIDES ON-SITE FINANCIAL AND PROGRAMMATIC MONITORING AT LEAST ANNUALLY. A STANDARD MONITORING INSTRUMENT FOR PROGRAM (GRANT) EVALUATION IS USED AND THE RESULTS ARE PRESENTED TO THE BOARD. THIS DOCUMENT IS USED IN PARTNERSHIP ANNUAL PLAN MEETINGS AND THE PERFORMANCE OF THE GRANT IS EVALUATED PRIOR TO ACTIVITY REVIEW AND BID SELECTION.	ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
KRISTY GROGAN-CAMPBELL
KEY EMPLOYEE OF CALDWELL COUNTY SMART START INC	$29,720	THE ORGANIZATION FUNDS FAMILY BUSINESS - GROGAN'S 1 AND GROGAN'S 2 CHILD CARE CENTERS	0
(no name)
			0
CAJAHS LLC
CAJAHS IS OWNED BY EXECUTIVE DIRECTOR'S SON.	$14,500	THE ORGANIZATION CONTRACTED WITH CAJAHS, LLC , WHICH IS OWNED BY THE EXECUTIVE DIRECTOR'S SON, TO PROVIDE COMMUNITY OUTREACH SERVICES BY PROMOTING VARIOUS SMART START PROGRAMS AND ACTIVITIES.	0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	IRS FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND STAFF. ANY CORRECTIONS ARE MADE AND THE STAFF ADDS THE 990 APPROVAL TO THE AGENDA FOR THE FINANCE COMMITTEE TO APPROVE. ONCE APPROVED, THE 990 IS FILED WITH THE IRS. COPIES ARE MADE AVAILABLE TO THE FULL BOARD.
FORM 990, PART VI, SECTION B, LINE 12C	CONFLICTS ARE ANNOUNCED BEFORE EACH BOARD ACTION. ANNUALLY REVIEW OF BOARD MINUTES BY CONTRACTED AUDIT FIRM OR NORTH CAROLINA PARTNERSHIP FOR CHILDREN,INC MONITORS.
FORM 990, PART VI, SECTION B, LINE 15A	360 EVALUATIONS ARE PERFORMED BY PRIVATE CONTRACTOR. COLLABORATE PARTNERS, STAFF AND INTERESTED OTHERS ASKED TO COMPLETE SURVEY. RESULTS PRESENTED TO PERSONNEL COMMITTEE. BOARD CHAIR AND PERSONNEL COMMITTE PRESENTS RESULTS TO FULL BOARD IN CLOSED SESSION. THE BOARD COMES OUT OF EXECUTIVE SESSION AND VOTES.
FORM 990, PART VI, SECTION C, LINE 19	ORGANIZATION MAINTAINS A PUBLIC DISCLOSURE FILE FOLDER THAT IT UPDATES ANNUALLY AND MAKES AVAILABLE TO ANYONE WHO REQUESTS TO VIEW THE ORGANIZATIONAL DOCUMENTS.
FORM 990, PART XII, FINANCIAL STATEMENTS AND REPORTING, QUESTION 1	THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING FOR ITS BOOKS AND RECORDS AND ALSO FOR 990 PURPOSES. THIS METHOD OF ACCOUNTING IS REQUIRED BY THE NC STATE AUDITORS OFFICE AS WELL AS THE NORTH CAROLINA PARTNERSHIP FOR CHILDREN, INC. THESE ORGANIZATIONS HAVE REGULATORY OVERSITE OF CALDWELL COUNTY SMART START: A PARTNERSHIP FOR YOUNG CHILDREN.