2025-01-31T07:20:31-06:00 2024-06-30 561758856 MAST EVANS & ISENHOUR LLP P O BOX 1029 CONOVER NC 286131029 990 2023-07-01 562005160 IREDELL COUNTY PARTNERSHIP FOR YOUNG CHILDREN INC IRED 7048789980 734 SALISBURY ROAD STATESVILLE NC 28677 CHARLES ASHE BOARD CHAIR 7048789980 2025-01-31 1 0 DONALD D ISENHOUR P00128276 8284642812 2025-01-25 2023 2025-03-06 01:10:19Z LISA M FAMILO 734 SALISBURY ROAD STATESVILLE NC 28677 4129099 0 X WWW.IREDELLSMARTSTART.ORG X 1996 NC LIFTING CHILDREN TO BETTER BEGINNINGS BY PROVIDING SERVICES THAT STRENGTHEN FAMILIES, RAISE THE QUALITY OF EARLY CARE AND EDUCATION, PROMOTE HEALTH AND SAFETY, AND EXPAND LITERACY. 15 15 24 25 0 0 3873545 4104819 7894 6506 835 589 32987 17073 3915261 4128987 2188923 2212716 0 0 1290479 1318593 0 0 21440 470413 553532 3949815 4084841 -34554 44146 153793 155250 106412 63723 47381 91527 X LIFTING CHILDREN TO BETTER BEGINNINGS BY PROVIDING SERVICES THAT STRENGTHEN FAMILIES, RAISE THE QUALITY OF EARLY CARE AND EDUCATION, PROMOTE HEALTH AND SAFETY, AND EXPAND LITERACY. 0 0 1012477 153540 CHILD CARE AND EDUCATION QUALITY - QUALITY SUPPORT SERVICES PROVIDED TECHNICAL ASSISTANCE AND TRAINING TO 282 DIRECTORS/TEACHERS AND FAMILY CHILD CARE HOME PROVIDERS TO ENCOURAGE HIGH QUALITY CARE. 30 FACILITIES RECEIVED CONSULTATION AND/OR INCENTIVES TO INCREASE OR MAINTAIN THEIR STAR-RATED LICENSE, IMPACTING 2,596 CHILDREN. PROFESSIONAL DEVELOPMENT CONSULTATIONS ENCOURAGED CHILD CARE PROFESSIONALS TO ATTAIN ADDITIONAL COLLEGE LEVEL EDUCATION. 90 CHILD CARE PROFESSIONALS FROM 10 CHILD CARE FACILITIES COMPLETED PROFESSIONAL DEVELOPMENT PLANS. COMPREHENSIVE BENEFITS PARTNERED WITH IREDELL COUNTY CHILD CARE FACILITIES TO PROVIDE HEALTH AND ANCILLARY INSURANCE BENEFITS FOR CHILD CARE PROFESSIONALS TO PROVIDE A STABLE AND HEALTHY WORKFORCE. 55 CHILD CARE PROFESSIONALS IN 6 FACILITIES RECEIVED BENEFITS, IMPACTING 306 CHILDREN. CHILD CARE RESOURCE AND REFERRAL SERVED 307 FAMILIES WITH CHILD CARE REFERRALS AND 687 FAMILIES WITH COMMUNITY REFERRALS. EARLY LEARNING RESOURCE CENTER PROVIDED ACTIVITIES AND MATERIALS TO 282 PARENTS AND CHILD CARE PROVIDERS TO SUPPORT THE DEVELOPMENT NEEDS OF YOUNG CHILDREN. 2228823 2023821 NC PRE-K COORDINATION - DEVELOPMENT AND IMPLEMENTATION OF PREKINDERGARTEN PROGRAM FOR FOUR YEAR OLDS. THE GOAL IS TO PROVIDE QUALITY PREKINDERGARTEN SERVICES IN ORDER TO ENHANCE KINDERGARTEN READINESS. 19 CLASSROOMS PROVIDED HIGH QUALITY LEARNING EXPERIENCES FOR 367 CHILDREN. 404531 35355 FAMILY SUPPORT - PROVIDED COMMUNITY EDUCATION AND PUBLIC AWARENESS REGARDING THE IMPORTANCE OF QUALITY EARLY LEARNING EXPERIENCES AS THE FOUNDATION FOR LEARNING. 51 COMMUNITY OUTREACH EVENTS WERE CONDUCTED. PARENTS AS TEACHERS PROVIDES HOME VISITS TO OFFER INFORMATION AND SUPPORT TO PARENTS OF YOUNG CHILDREN TO HELP FOSTER A SOLID FOUNDATION FOR SCHOOL SUCCESS. 36 PARENTS WITH 34 YOUNG CHILDREN WERE SERVED. 205 HOME VISITS WERE CONDUCTED. DOLLY PARTON'S IMAGINATION LIBRARY PROMOTES EARLY LITERACY BY PROVIDING HIGH-QUALITY, AGE-APPROPRIATE, BOOKS TO CHILDREN EACH MONTH. 1,780 NEW CHILDREN ENROLLED IN 2023-2024. 68,306 BOOKS WERE DISTRIBUTED.RAISING A READER SUPPORTS FAMILIES AND CHILDREN AGES 3-4 TO BUILD, PRACTICE, AND GROW READING ROUTINES WITH THEIR CHILDREN WHILE DEVELOPING A LONGLIFE LOVE OF READING. 16 CHILDREN PARTICIPATED IN THE PROGRAM. CAR SEATS PROVIDED TO 102 FAMILIES WITH 157 CAR SEAT INSPECTIONS DONE. THE PAMPERED PANTRY HELPED FAMILIES SECURE THE BASIC NEED OF CLEAN, DRY DIAPERS FOR THEIR CHILDREN AND CONNECTED THEM TO OTHER RESOURCES. 608 CHILDREN WERE ENROLLED AND 2,141 PACKS OF DIAPERS AND WIPES WERE DISTRIBUTED. 1,186 REFERRALS TO OTHER RESOURCES WERE PROVIDED. 3645831 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 17 0 1 24 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X LISA M FAMILO 7048789980 734 SALISBURY ROAD STATESVILLE NC 28677 GALE COOR BOARD MEMBER 0.50 X 0 0 0 KELLI FITZGIBBONS BOARD MEMBER 0.50 X 0 0 0 STEPHANIE DAVIS BOARD MEMBER 0.50 X 0 0 0 DANA WHITE BOARD MEMBER 0.50 X 0 0 0 CHARLIE ASHE CHAIR 1.00 X X 0 0 0 NANCY KEITH BOARD MEMBER 0.50 X 0 0 0 NIKKI JACKSON BOARD MEMBER 0.50 X 0 0 0 XAVIER ZSARMANI BOARD MEMBER 0.50 X 0 0 0 LISA MCBROOM BOARD MEMBER 0.50 X 0 0 0 MELISSA NEADER BOARD MEMBER 0.50 X 0 0 0 TITANIA STOCKTON BOARD MEMBER 0.50 X 0 0 0 JANE HINSON BOARD MEMBER 0.50 X 0 0 0 DAWN ROGERS SECRETARY 1.00 X X 0 0 0 GWEN MORRISON BOARD MEMBER 0.50 X 0 0 0 KEVIN HEAD CHAIR ELECT 1.00 X X 0 0 0 SANDRA ALBERT BOARD MEMBER 0.50 X 0 0 0 DR RAPHAEL WEEKS BOARD MEMBER 0.50 X 0 0 0 ERIN ROOSA BOARD MEMBER 0.50 X 0 0 0 JONATHAN RIBBECK TREASURER 1.00 X X 0 0 0 LISA M FAMILO EXECUTIVE DIRECTOR 40.00 X 120436 0 8468 120436 0 8468 1 0 0 0 0 3972615 132204 4104819 PROGRAM INCOME DCD 611710 3975 3975 ELRC SUPPLIES 611710 1771 1771 FRC MEMBERSHIP 611710 710 710 ELRC TRAINING 611710 50 50 6506 589 589 3868 112 3756 3756 REIMBURSEMENT-SALES TA 900099 13317 13317 13317 4128987 19823 0 4345 2163915 2163915 48801 48801 132000 39858 73862 18280 916607 763797 152810 53956 41550 11139 1267 136604 123858 12538 208 79426 61127 16714 1585 3811 3811 11689 2600 9089 14776 4885 9891 26657 21497 5160 25591 16788 8803 36133 32684 3449 162797 144175 18622 46647 42748 3899 6047 3764 2283 23535 13805 9630 100 VEHICLES 49000 49000 EDUCATIONAL SUPPLIES 40613 40613 TECHNOLOGY MAINTENANCE 22778 18969 3809 REPAIR/MAINTENANCE 14651 13000 1651 68807 47397 21410 4084841 3645831 417570 21440 153793 155250 153793 155250 106412 63723 106412 63723 X 26882 6691 20499 84836 47381 91527 153793 155250 44146 0 X X 0 1 X 1 1 1 X 3563210 3601273 3725828 3873545 4104819 18868675 3563210 3601273 3725828 3873545 4104819 18868675 18868675 15097 11195 13179 32987 17072 89530 18958205 31480 0.99530 0.99550 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: REIMBURSEMENTS OF SALES TAX - 2019 AMOUNT: $ 14,917. 2020 AMOUNT: $ 9,615. 2021 AMOUNT: $ 13,179. 2022 AMOUNT: $ 20,113. 2023 AMOUNT: $ 13,316. SPECIAL EVENTS - 2019 AMOUNT: $ 180. 2020 AMOUNT: $ 1,580. 2022 AMOUNT: $ 12,874. 2023 AMOUNT: $ 3,756. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 4128987 0 4128987 0 4128987 4084841 0 4084841 0 4084841 PART X, LINE 2: THE IREDELL COUNTY PARTNERSHIP FOR YOUNG CHILDREN INC. 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 EVALUATION OF TAX POSISTIONS 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 IREDELL COUNTY PARTNERSHIP FOR YOUNG CHILDREN INC. DOES NOT BELIEVE THERE ARE ANY UNRECOGNIZED TAX BENEFITS OF COSTS AS OF JUNE 30, 2024. INCOME TAX RETURNS FROM 2021 THROUGH 2023 REMAIN OPEN TO EXAMINATION BY THE TAX AUTHORITIES. 1 A BETTER PLACE CHRISTIAN ACADEMY 437 HILLCREST DRIVE STATESVILLE NC 28677 538691405 6600 0 INSURANCE & BENEFITS FOR CHILDCARE WORKERS FAITH CHILD ENRICHMENT CENTER INC 951 PARK DRIVE STATESVILLE NC 28677 275518981 97331 0 NC PRE-K FUTURE GENERATIONS CDC INC 230 BUFFALO SHOALS RD STATESVILLE NC 28677 562209042 7800 0 INSURANCE & BENEFITS FOR CHILDCARE WORKERS I-CARE INC 412 WINSTON AVE STATESVILLE NC 28677 560860841 501(C)3 37650 0 INSURANCE & BENEFITS FOR CHILDCARE WORKERS KIDDIE KOLLEGE EARLY LEARNING CENTER 547 NORTH OAK LAND STATESVILLE NC 28677 471165092 201852 0 NC PRE-K TRIPLETT UMC CDC 838 MAZEPPA RD MOORESVILLE NC 28115 561668199 9450 0 INSURANCE & BENEFITS FOR CHILDCARE WORKERS ALEXANDER COUNTY PARTNERSHIP FOR CHILDREN 1565 NC HWY 90 WEST TAYLORSVILLE NC 28681 561995412 501 (C)(3) 15180 0 DCD CHILDCARE RESOURCE & REFERRAL CHILD CARE CONNECTIONS OF BURKE COUNTY INC 304 WEST UNION STREET MORGANTON NC 28655 582222983 501 (C)(3) 22823 0 DCD CHILDCARE RESOURCE & REFERRAL CHILDREN'S COUNCIL OF WATAUGA COUNTY 225 BIRCH ST SUITE 3 BOONE NC 28607 561416631 501 (C)(3) 16958 0 DCD CHILDCARE RESOURCE & REFERRAL BLUE RIDGE PARTNERSHIP FOR CHILDREN 392 EAST MAIN STREET BURNSVILLE NC 28714 561921260 501 (C)(3) 15382 0 DCD CHILDCARE RESOURCE & REFERRAL IREDELL STATESVILLE SCHOOLS 549 NORTH RACE STREET STATESVILLE NC 28677 561744267 GOVERNMENT 650994 0 NC PRE-K J BEAR CHILD DEVELOPMENT CENTER 129 KNOB HILL ROAD MOORESVILLE NC 28115 562055552 133281 0 NC PRE-K LIFESPAN CIRCLE SCHOOL 302 WEST BROAD STREET STATESVILLE NC 28677 561142969 335132 0 NC PRE-K MOORESVILLE GRADED SCHOOL DISTRICT 305 NORTH MAIN STREET MOORESVILLE NC 28115 566001079 GOVERNMENT 369587 0 NC PRE-K SMALL BEGINNINGS CHILD DEVELOPMENT CENTER LLC 1077 TURNERSBURG HIGHWAY STATESVILLE NC 28625 261718583 141531 0 NC PRE-K; INSURANCE & BENIFITS FOR CHILD CARE WORKERS CLINE LEARNING CENTERS INC 149 RIVER PARK ROAD MOORESVILLE NC 28117 561910816 102364 0 PURCHASED COSTS NC PRE-K SUPPLIES NC PRE-K 7 9 IREDELL SAFE SEATS 109 5288 PURCHASED COST CHILD CAR SEATS ANCILLARY INSURANCE BENEFITS-DENTAL/LIFE/STD 36 13447 PURCHASED COST INSURANCE BEBEFITS-DENTAL/LIFE/STD LITERACY - DPIL 1780 2250 PURCHASED COST CHILDRENS BOOKS LITERACY - LITERACY NOOKS 3 6088 PURCHASED COST BOOKS - 3 LITERACY NOOKS, 3 LOCATIONS PAMPERED PANTRY 608 21728 PURCHASED COST PULL UPS, DIAPERS, WIPES, OUTREACH MATERIALS PURCHASED COST PART I, LINE 2: 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 AND PROGRAMMATIC DATA ARE COLLECTED AND REVIEWED BY STAFF, SUPERVISORS AND THE EXECUTIVE DIRECTOR. GRANT ACTIVITY IS REPORTED MONTHLY TO THE BOARD. THE PARTNERSHIP STAFF ALSO PROVIDES ON-SITE FINANCIAL AND PROGRAMMATIC MONITORING AT LEAST ANNUALLY. PURCHASES MADE WITH GRANT FUNDS FOLLOW THE SAME PURCHASING PROCEDURES AS OTHER PARTNERSHIP PURCHASES. COMPLIANCE WITH GRANT REQUIREMENTS FOR USE OF FUNDS IS ACCOMPLISHED BY THOROUGH REVIEW OF THE PURCHASE ORDERS BY THE EXECUTIVE DIRECTOR AND AN OFFICER OF THE BOARD. GRANT FINANCIAL REPORTS ARE ALSO REVIEWED BY THE EXECUTIVE DIRECTOR. GWEN MORRISON BOARD MEMBER AND OWNER OF SMALL BEGINNING CHILD DEVELOPMENT CENTER 141531 SMALL BEGINNINGS CHILD DEVELOPMENT CENTER IS A DIRECT SERVICE PROVIDER. 0 TITIANA STOCKTON BOARD MEMBER AND KEY EMPLOYEE OF I-CARE 37650 I-CARE IS A DIRECT SERVICE PROVIDER. 0 JONATHAN RIBBECK BOARD MEMBER AND KEY EMPLOYEE OF IREDELL STATESVILLE SCHOOLS 650994 IREDELL STATESVILLE SCHOOLS IS A DIRECT SERVICE PROVIDER. 0 SANDRA ALBERT BOARD MEMBER AND KEY EMPLOYEE OF MOORESVILLE GRADED SCHOOL DISTRICT 369587 MOORESVILLE GRADED SCHOOL DISTRICT IS A DIRECT SERVICE PROVIDER. 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE REVIEWED BY PARTNERSHIP STAFF AND THE BOARD CHAIR AND/OR EXECUTIVE COMMITTEE. THE BOARD CHAIR WILL PRESENT THE FORM 990 TO THE FULL BOARD FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, BOARD MEMBERS SIGN A CONFLICT OF INTEREST POLICY AND COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM. BOARD CHAIR HAS A LIST OF CONFLICTED BOARD MEMBERS THAT MAY BE REFERRED TO FOR EACH BOARD ACTION. FORM 990, PART VI, SECTION B, LINE 15A REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE. THE NEW EXECUTIVE DIRECTOR SALARY WAS DETERMINED BY USING THE NORTH CAROLINA PARTNERSHIP FOR CHILDREN'S "SALARY SCHEDULE IMPLEMENTATION GUIDELINES AND THE PARTNERSHIP'S OWN SALARY GRADE SCALE. FORM 990, PART VI, SECTION C, LINE 19 ORGANIZATION MAINTAINS A PUBLIC DISCLOSURE FILE FOLDER THAT IT UPDATES ANNUALLY. THE FOLDER IS AVAILABLE TO ANY PERSON(S) WHO REQUEST TO VIEW THE DOCUMENTS. AN ANNUAL REPORT IS PREPARED, DISTRIBUTED, AND POSTED ON THE WEBSITE. 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 THE IREDELL COUNTY PARTNERSHIP FOR YOUNG CHILDREN, INC. PART XII, 2C THE NORTH CAROLINA GENERAL STATUTES REQUIRE A BI-ANNUAL AUDIT. THE NORTH CAROLINA PARTNERSHIP FOR CHILDREN, INC OVERSEES A STATE WIDE BID PROCESS IN ORDER TO SELECT AN INDEPENDENT AUDIT FIRM. EACH LOCAL PARTNERSHIP'S STAFF AND BOARD ASSUMES THE OVERSITE OF THEIR AUDIT. FORM 990, PART XII, LINE 3B: THE ORGANIZATION WAS REQUIRED AND DID HAVE AN OMB-133 AUDIT FOR THE YEAR ENDED 6-30-24.