CALDWELL COUNTY SMART START A PARTNERSHIP FOR YOUNG CHILDREN: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: CALDWELL COUNTY SMART START A PARTNERSHIP FOR YOUNG CHILDREN (EIN 20-1090467)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2025-02-04
IRS object ID: 202520359349300207
Schema version: 2023v6.0
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 I
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-02-04T07:09:07-06:00	ReturnTs
Tax Period End	2024-06-30	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	2023-07-01	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 689 111	AddressLine1Txt
City	HUDSON	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	28638	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JEFF LINK	PersonNm
Person Title	BOARD CHAIR	PersonTitleTxt
Phone	8284265437	PhoneNum
Signature	2025-02-04	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DONALD D ISENHOUR	PreparerPersonNm
PTIN	P00128276	PTIN
Phone	8284642812	PhoneNum
Preparation	2025-01-28	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	HANNAH S ROMERO	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	$974,298	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	15	VotingMembersGoverningBodyCnt
Voting Members Independent	15	VotingMembersIndependentCnt
Total Employee	7	TotalEmployeeCnt
Total Volunteers	35	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,011,966	PYContributionsGrantsAmt
CY Contributions Grants	$962,360	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$70	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$5,974	PYOtherRevenueAmt
CY Other Revenue	$10,670	CYOtherRevenueAmt
PY Total Revenue	$1,017,940	PYTotalRevenueAmt
CY Total Revenue	$973,100	CYTotalRevenueAmt
PY Grants And Similar Paid	$433,108	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$373,933	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$448,415	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$473,968	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$176,045	PYOtherExpensesAmt
CY Other Expenses	$109,779	CYOtherExpensesAmt
PY Total Expenses	$1,057,568	PYTotalExpensesAmt
CY Total Expenses	$957,680	CYTotalExpensesAmt
PY Revenues Less Expenses	-$39,628	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$15,420	CYRevenuesLessExpensesAmt
Total Assets BOY	$140,766	TotalAssetsBOYAmt
Total Assets EOY	$157,642	TotalAssetsEOYAmt
Total Liabilities BOY	$81,480	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$82,936	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$59,286	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$74,706	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	$263,240	ExpenseAmt
Grant	$170,617	GrantAmt
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. 13 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. SEVEN INDIVIDUALS RECEIVED GRANTS THRU EDUCATION REIMBURSEMENT. THE LENDING LIBRARY OFFERS A VARIETY OF MATERIALS TO SUPPORT CHILD CARE PROVIDERS AND FAMILIES WITH YOUNG CHILDREN'S LEARNING AND DEVELOPMENT. THIS ACTIVITY MAY ALSO PROVIDE ACCESS TO CHILD DEVELOPMENT RESIURCES AND MATERIALS SUCH AS, BUT NOT LIMITED TO, BOOKS, MANIPULATIVES, REFERENCE MATERIALS, CURRICULUM KITS, ETC. ITEMS FOR CHECK OUT MAY BE AVAILABLE TO EARLY EDUCATORS, FAMILIES WITH YOUNG CHILDREN, AND COLLEGE STUDENTS. GUIDANCE ON THE APPROPRIATE USE OF MATERIALS MAY BE PROVIDED.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$159,552	ExpenseAmt
Grant	$159,552	GrantAmt
Desc	HEALTH & SAFETY WAS THE BEHAVIOR SUPPORT ACTIVITY.THIS ACTIVITY IS AN ACTIVITY TO SUPPORT THE INCLUSION OF CHILDREN WITH EMOTIONAL, BEHAVIORAL, AND/OR IDENTIFIED SPECIAL NEEDS IN THE CHILD CARE SETTING. SERVICES THAT ARE PROVIDED USING SMART START DOLLARES IN THIS ACTIVITY INCLUDE: (1) TECHNICAL ASSISTANCE: TECHNICAL ASSISTANCE (IN THE FORM OF CONSULTATION AND COACHING) PROVIDED TO EARLY CHILDHOOD EDUCATORS WORKING IN CALDWELL COUNTY CHILD CARE FACILITIES SERVING CHILDREN BIRTH TO FIVE YEARS OLD.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$317,258	ExpenseAmt
Grant	$43,764	GrantAmt
Desc	FAMILY SUPPORT INCLUDED THE DOLLY PARTON IMAGINATION LIBRARY PROGRAM , THE NURTURING PROGRAMS, THE COMMUNITY OUTREACH PROGRAM, AND THE TRIPLE P PROGRAM. 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. 3,124 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. 12 FAMILIES WERE SERVED THRU THE NURTURING PARENT PROGRAM GROUP MODEL. COMMUNITY OUTREACH PROGRAM 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. 1,200 PEOPLES SERVED THROUGH THE COMMUNITY EVENTS AND 377 CAR SEATS PURCHASED. THE POSITIVE PARENTING PROGRAM(TRIPLE P) WILL SUPPORT THE PREVENTION OF SOCIAL, EMOTIONAL, AND BEHAVIORAL PROBLEMS IN CHILDHOOD, THE PREVENTION OF CHILD MALTREATMENT, AND THE STRENGTHENING OF PARENTING AND PARENTAL CONFIDENCE. 12 FAMILIIES SERVED THROUGH TRIPLE P. GROWING UP SAFE ACTIVITY PROVIDED SWIM SAFETY CLASSES TO CALDWELL COUNTY CHILDREN AGES BIRTH TO FIVE. SMART START PAID FOR SESSIONS FOR CHILDREN ATTENDING LESSIONS THROUGH OUT CALDWELL COUNTY. THE SWIM INSTRUCTOR OBTAINED AND MAINTAINED ALL NECESSARY LIFEGUARD CERTIFICATIONS TO SERVICE THE ELIGIBLE CHILDREN.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$740,050	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	0	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	20	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	7	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	15	GoverningBodyVotingMembersCnt
Independent Voting Member	15	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 (16 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
ANNA MARTIN
BOARD MEMBER	0.50	Yes (X)	$0	$0	$0
RICK SHEW
BOARD MEMBER	0.50	Yes (X)	$0	$0	$0
TONYA JONES
SECRETARY	1.00	Yes (X)	$0	$0	$0	Yes (X)
KEVIN BROWN
BOARD MEMBER	0.50	Yes (X)	$0	$0	$0
CHRIS BUMGARNER
BOARD MEMBER	0.50	Yes (X)	$0	$0	$0
JEFF LINK
CHAIR	1.00	Yes (X)	$0	$0	$0	Yes (X)
HOLLY MCKIM
BOARD MEMBER	0.50	Yes (X)	$0	$0	$0
WAYNE RASH
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
BECKY GIBBONS
BOARD MEMBER	0.50	Yes (X)	$0	$0	$0
HANNAH S ROMERO
EXECUTIVE DIRECTOR	40.00	Yes (X)	$80,800	$0	$0	Yes (X)
MEGAN GENTRY
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
LESTER WHITTINGTON
BOARD MEMBER	0.50	Yes (X)	$0	$0	$0
GONZALO VAZQUEZ
BOARD MEMBER	0.50	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$80,800	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	$947,610	GovernmentGrantsAmt
All Other Contributions	$14,750	AllOtherContributionsAmt
Total Contributions	$962,360	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	PROGRAM INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$70	TotalRevenueColumnAmt
Related Or Exempt Func Income	$70	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$70	TotalProgramServiceRevenueAmt
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$1,198	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$1,198	TotalRevenueColumnAmt
Exclusion	-$1,198	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	SALES TAX REFUNDS	Desc
Business	900099	BusinessCd
Total Revenue Column	$11,868	TotalRevenueColumnAmt
Related Or Exempt Func Income	$11,868	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$11,868	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$973,100	TotalRevenueColumnAmt
Related Or Exempt Func Income	$11,938	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	-$1,198	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$321,392	TotalAmt
Program Services	$321,392	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$52,541	TotalAmt
Program Services	$52,541	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$82,000	TotalAmt
Management And General	$82,000	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$325,529	TotalAmt
Program Services	$264,839	ProgramServicesAmt
Management And General	$60,690	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$33,205	TotalAmt
Program Services	$15,996	ProgramServicesAmt
Management And General	$17,209	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$33,234	TotalAmt
Program Services	$21,927	ProgramServicesAmt
Management And General	$11,307	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$100	TotalAmt
Management And General	$100	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$2,700	TotalAmt
Management And General	$2,700	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$4,010	TotalAmt
Program Services	$3,010	ProgramServicesAmt
Management And General	$1,000	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$5,425	TotalAmt
Program Services	$3,118	ProgramServicesAmt
Management And General	$2,307	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,280	TotalAmt
Program Services	$514	ProgramServicesAmt
Management And General	$2,766	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$4,547	TotalAmt
Program Services	$1,596	ProgramServicesAmt
Management And General	$2,951	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$10,680	TotalAmt
Management And General	$10,680	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$7,270	TotalAmt
Program Services	$4,003	ProgramServicesAmt
Management And General	$3,267	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$29,898	TotalAmt
Program Services	$26,330	ProgramServicesAmt
Management And General	$3,568	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$635	TotalAmt
Management And General	$635	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
REPAIR / MAINTENANCE	$7,397	$3,248	$4,149
FURNITURE/EQUIPMENT > 5	$6,969	$6,969
DUES AND SUBSCRIPTIONS	$6,646	$4,825	$1,821
FURNITURE/EQUIPMENT < 5	$6,562	$2,340	$4,222

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$13,660	TotalAmt
Program Services	$7,402	ProgramServicesAmt
Management And General	$6,258	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$957,680	TotalAmt
Program Services	$740,050	ProgramServicesAmt
Management And General	$217,630	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$140,766	BOYAmt
EOY	$157,642	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$140,766	BOYAmt
EOY	$157,642	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$81,480	BOYAmt
EOY	$82,936	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$81,480	BOYAmt
EOY	$82,936	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	$22,832	BOYAmt
EOY	$36,646	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$36,454	BOYAmt
EOY	$38,060	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$59,286	BOYAmt
EOY	$74,706	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$140,766	BOYAmt
EOY	$157,642	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$15,420	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	$874,570	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$887,621	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$886,707	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,011,966	CurrentTaxYearMinus1YearAmt
Current Tax Year	$962,360	CurrentTaxYearAmt
Total	$4,623,224	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$874,570	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$887,621	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$886,707	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,011,966	CurrentTaxYearMinus1YearAmt
Current Tax Year	$962,360	CurrentTaxYearAmt
Total	$4,623,224	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$4,623,224	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$15	CurrentTaxYearMinus4YearsAmt
Total	$15	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,148	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,605	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,276	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,974	CurrentTaxYearMinus1YearAmt
Current Tax Year	$11,878	CurrentTaxYearAmt
Total	$40,881	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$4,664,120	TotalSupportAmt
Gross Receipts Rltd Activities	$359	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.99120	PublicSupportCY170Pct
Public Support PY170	0.99240	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 - 2019 AMOUNT: $ 7,148. 2020 AMOUNT: $ 7,605. 2021 AMOUNT: $ 8,276. 2022 AMOUNT: $ 5,974. 2023 AMOUNT: $ 11,878.	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 I IRS990ScheduleI

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

Recipient Table RecipientTable (11 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	Cash GrantCashGrantAmt	Non Cash AssistanceNonCashAssistanceAmt	Purpose Of GrantPurposeOfGrantTxt	IRC SectionIRCSectionDesc	Valuation Method UsedValuationMethodUsedDesc	Non Cash AssistanceNonCashAssistanceDesc
CREATIVE BEGINNINGS LLC
1966-K MORGANTON BLVD SW	LENOIR	NC	28645	260332790	$30,000	$0	CHILD CARE QUALITY ENHANCEMENT
COUNTRYSIDE CHILD CARE INC
PO BOX 485	GRANITE FALLS	NC	28630	562243409	$21,760	$0	CHILD CARE QUALITY ENHANCEMENT
GROGANS SMALL WORLD #1
2322 KEITH AVE	GRANITE FALLS	NC	28630	561393418	$10,400	$0	CHILD CARE QUALITY ENHANCEMENT
GROGANS SMALL WORLD #2
4111 AUSTIN RD	HUDSON	NC	28638	561393418	$9,150	$0	CHILD CARE QUALITY ENHANCEMENT
NORTHLAKES ACADEMY INC
5638 GRACE CHAPEL RD	HICKORY	NC	28601	561301574	$30,000	$0	CHILD CARE QUALITY ENHANCEMENT
A WORLD OF DISCOVERY CDC #2
416 WOODSWAY LANE	LENOIR	NC	28645	270133485	$11,850	$0	CHILD CARE QUALITY ENHANCEMENT
CALDWELL COUNTY SCHOOLS
1914 HICKORY BLVD	LENOIR	NC	28645	566000998	$90,000	$0	BEHAVIOR SUPPORT SPECIALIST	GOVERNMENT
CALDWELL COUNTY HEALTH DEPARTMENT
1966-B MORGANTON BLVD	LENOIR	NC	28645	566001967	$69,552	$10,419	FAMILY SUPPORT - NURTURING PARENT, GROWING-UP SAFE	GOVERNMENT	PURCHASED COSTS	CAR SEATS
FOREVER YOUNG CHILD DEVELOPMENT CENTER
405 VANCE STREET	LENOIR	NC	28645	240658998	$7,080	$0	CHILD CARE QUALITY ENHANCEMENT
BRIGHT BEGINNINGS CHILD CARE CENTER
12 DUDLEY AVE	GRANITE FALLS	NC	28630	134282709	$23,220	$0	CHILD CARE QUALITY ENHANCEMENT
HAPPY HEARTS LLC
2145 KINCAID HILL RD	LENOIR	NC	28645	474367840	$6,720	$0	CHILD CARE QUALITY ENHANCEMENT

Field	Value	IRS element (for citing)
Total501c3 Org	2	Total501c3OrgCnt
Total Other Org	9	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)

Grant TypeGrantTypeTxt	RecipientRecipientCnt	Non Cash AssistanceNonCashAssistanceAmt	Valuation Method UsedValuationMethodUsedDesc	Non Cash AssistanceNonCashAssistanceDesc
WEEK OF THE YOUNG CHILD	165	$8,777	PURCHASED COSTS	CHILDREN'S BOOKS, READING ACTIVITY
DOLLY PARTON IMAGINATION LIBRARY	2782	$6,790	PURCHASED COSTS	CHILDREN'S BOOKS
COMMUNITY EVENTS	1486	$26,555	PURCHASED COSTS	CHILDREN'S BOOK, HEALTHY MEALS

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 (4 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
KRISTY GROGAN-CAMPBELL
KEY EMPLOYEE OF CALDWELL COUNTY SMART START INC	$19,550	THE ORGANIZATION FUNDS FAMILY BUSINESS - GROGAN'S 1 AND GROGAN'S 2 CHILD CARE CENTERS	0
MEGAN GENTRY
EMPLOYEE OF CALDWELL COUNTY SCHOOLS	$90,000	CALDWELL COUNTY SCHOOLS IS A DIRECT SERVICE PROVIDER	0
DR DON PHIPPS
KEY EMPLOYEE OF CALDWELL COUNTY SCHOOLS	$90,000	CALDWELL COUNTY SCHOOLS IS A DIRECT SERVICE PROVIDER	0
ANNA MARTIN
KEY EMPLOYEE OF CALDWELL COUNTY HEALTH DEPARTMENT	$79,971	CALDWELL COUNTY HEALTH DEPARTMENT IS A DRIECT SERIVCE PROVIDER	0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 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.
FORM 990, PART XII, LINE 2C:	THE NORTH CAROLINA GENERAL STATUTES REQUIRE A BI-ANNUAL AUDIT. THE NORTH CAROLINA PARTNERSHIP FOR CHILDREN, INC OVERSEES A STATEWIDE BID PROCESS IN ORDER TO SELECT AN INDEPENDENT AUDIT FIRM. EACH LOCAL PARTNERSHIP'S STAFF AND BOARD ASSUMES THE OVERSIGHT OF THEIR AUDIT.