CALDWELL COUNTY SMART START A PARTNERSHIP FOR YOUNG CHILDREN: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- CALDWELL COUNTY SMART START A PARTNERSHIP FOR YOUNG CHILDREN (EIN 20-1090467)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-03-02
- IRS object ID
- 202600619349300340
- Schema version
- 2024v5.5
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-03-02T12:33:24-06:00 | ReturnTs |
| Tax Period End | 2025-06-30 | 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 | 2024-07-01 | 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 | 2026-03-02 | 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 | 2026-03-02 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | 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 | $1,447,421 | 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 | 6 | TotalEmployeeCnt |
| Total Volunteers | 47 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $962,360 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,442,493 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $70 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $10,670 | PYOtherRevenueAmt |
| CY Other Revenue | $4,928 | CYOtherRevenueAmt |
| PY Total Revenue | $973,100 | PYTotalRevenueAmt |
| CY Total Revenue | $1,447,421 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $373,933 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $300,293 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $473,968 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $522,420 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $109,779 | PYOtherExpensesAmt |
| CY Other Expenses | $203,013 | CYOtherExpensesAmt |
| PY Total Expenses | $957,680 | PYTotalExpensesAmt |
| CY Total Expenses | $1,025,726 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $15,420 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $421,695 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $157,642 | TotalAssetsBOYAmt |
| Total Assets EOY | $557,082 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $82,936 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $60,681 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $74,706 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $496,401 | 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 | $317,946 | ExpenseAmt |
| Grant | $157,200 | 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. 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. 13 CHILDCARE CENTERS RECEIVED TECHNICAL ASSISTANCE AND FINANCAIL INCENTIVES THROUGH QUALITY INITIATIVES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $90,000 | ExpenseAmt |
| Grant | $90,000 | 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. 12 TRAININGS WERE PROVIDED FOR CHILD CARE WORKERS INCLUDING:CPR/FIRST AID, CLASSROOM MANAGEMENT, ITS SIDS-INFANT TODDLER SAFE SLEEP. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $387,409 | ExpenseAmt |
| Grant | $53,093 | GrantAmt |
| Desc | FAMILY SUPPORT INCLUDED THE DOLLY PARTON IMAGINATION LIBRARY PROGRAM , 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. 2,892 CHILDREN HAVE BEEN SERVED IN CALDWELLL COUNTY. 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 337 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. 72 CHIDRENAGES 0-3 RECEIVED FREE SWIM LESSONS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,299 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Desc | HURRICANE RELIEF PROGRAM PROVIDED SUPPORT FOR AFFECTED CHILD CARE CENTERS AND FAMILY CHILD CARE HOMES IN REOPENING AND MAINTAINING OPERATIONS IN THE AFTERMATH OF HURRICANE HELENE. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $3,299 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $0 | TotalOtherProgSrvcGrantAmt |
| Total Program Service Expenses | $798,654 | 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 | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | 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 | 16 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 6 | 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 | |
| ANNA COOK | ||||||
| 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 | |
| REV MIKE HARRIS | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| JEFF LINK | ||||||
| CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| WAYNE RASH | ||||||
| VICE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MANDY WHITE | ||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| BECKY GIBBONS | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| HANNAH S ROMERO | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $89,175 | $0 | $0 | Yes (X) |
| MEGAN MOODY | ||||||
| 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 | $89,175 | 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 | $1,384,745 | GovernmentGrantsAmt |
| All Other Contributions | $57,748 | AllOtherContributionsAmt |
| Total Contributions | $1,442,493 | TotalContributionsAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SALES TAX REFUNDS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $4,928 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,928 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $4,928 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,447,421 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,928 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $238,296 | TotalAmt |
| Program Services | $238,296 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,997 | TotalAmt |
| Program Services | $61,997 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,232 | TotalAmt |
| Management And General | $90,232 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $356,521 | TotalAmt |
| Program Services | $310,980 | ProgramServicesAmt |
| Management And General | $45,541 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,455 | TotalAmt |
| Program Services | $24,931 | ProgramServicesAmt |
| Management And General | $13,524 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,212 | TotalAmt |
| Program Services | $26,359 | ProgramServicesAmt |
| Management And General | $10,853 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,295 | TotalAmt |
| Management And General | $3,295 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,179 | TotalAmt |
| Program Services | $4,179 | ProgramServicesAmt |
| Management And General | $1,000 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,210 | TotalAmt |
| Program Services | $16,324 | ProgramServicesAmt |
| Management And General | $1,886 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,391 | TotalAmt |
| Program Services | $1,173 | ProgramServicesAmt |
| Management And General | $4,218 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,552 | TotalAmt |
| Management And General | $2,552 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,294 | TotalAmt |
| Program Services | $400 | ProgramServicesAmt |
| Management And General | $13,894 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,065 | TotalAmt |
| Program Services | $6,006 | ProgramServicesAmt |
| Management And General | $1,059 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,909 | TotalAmt |
| Program Services | $66,636 | ProgramServicesAmt |
| Management And General | $6,273 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,619 | TotalAmt |
| Management And General | $8,619 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| EDUCATIONAL SUPPLIES & | $18,689 | $18,689 | |
| DUES AND SUBSCRIPTIONS | $10,743 | $2,640 | $8,103 |
| SALES TAX | $8,370 | $8,370 | |
| REPAIR / MAINTENANCE | $8,332 | $5,490 | $2,842 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,365 | TotalAmt |
| Program Services | $14,554 | ProgramServicesAmt |
| Management And General | $4,811 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,025,726 | TotalAmt |
| Program Services | $798,654 | ProgramServicesAmt |
| Management And General | $227,072 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $157,642 | BOYAmt |
| EOY | $557,082 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $157,642 | BOYAmt |
| EOY | $557,082 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $82,936 | BOYAmt |
| EOY | $60,681 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $82,936 | BOYAmt |
| EOY | $60,681 | 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 | $36,646 | BOYAmt |
| EOY | $25,969 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,060 | BOYAmt |
| EOY | $470,432 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,706 | BOYAmt |
| EOY | $496,401 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $157,642 | BOYAmt |
| EOY | $557,082 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $421,695 | 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 | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| 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 | $887,621 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $886,707 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,011,966 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $962,360 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,442,493 | CurrentTaxYearAmt |
| Total | $5,191,147 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $887,621 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $886,707 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,011,966 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $962,360 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,442,493 | CurrentTaxYearAmt |
| Total | $5,191,147 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $5,191,147 | PublicSupportTotal170Amt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,605 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,276 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,974 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,878 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,928 | CurrentTaxYearAmt |
| Total | $38,661 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $5,229,808 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $70 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99260 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99120 | 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 - 2020 AMOUNT: $ 7,605. 2021 AMOUNT: $ 8,276. 2022 AMOUNT: $ 5,974. 2023 AMOUNT: $ 11,878. 2024 AMOUNT: $ 4,928. | 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 |
| Total Rev Etc Audited Fincl Stmt | $1,447,421 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,447,421 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,447,421 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,025,726 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,025,726 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,025,726 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE CALDWELL PARTNERSHIP IS EXEMPT FROM PAYMENT OF INCOME TAXES UNDER THE PROVISION OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXECPT TO THE EXTENT OF TAXES ON ANY UNREALTED 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 POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING FINANCIAL STATEMENTS TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE-LIKELY-THEN-NOT" TO BE SUSTAINED BY THE APPLICABLE TAX AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CALDWELL PARTNERSHIP AND HAS CONCLUDED THAT, AS OF JUNE 30, 2025, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. INCOME TAX RETURNS FOR 2022 THROUGH 2024 REMAIN 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 (10 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 | $26,000 | $271 | PURCHASED COSTS | SUPPLIES | CHILD CARE QUALITY ENHANCEMENT | |
| COUNTRYSIDE CHILD CARE INC | ||||||||||
| PO BOX 485 | GRANITE FALLS | NC | 28630 | 562243409 | $14,480 | $71 | PURCHASED COSTS | SUPPLIES | CHILD CARE QUALITY ENHANCEMENT | |
| GROGANS SMALL WORLD #1 | ||||||||||
| 2322 KEITH AVE | GRANITE FALLS | NC | 28630 | 561393418 | $8,680 | $71 | PURCHASED COSTS | SUPPLIES | CHILD CARE QUALITY ENHANCEMENT | |
| GROGANS SMALL WORLD #2 | ||||||||||
| 4111 AUSTIN RD | HUDSON | NC | 28638 | 561393418 | $7,920 | $71 | PURCHASED COSTS | SUPPLIES | CHILD CARE QUALITY ENHANCEMENT | |
| NORTHLAKES ACADEMY INC | ||||||||||
| 5638 GRACE CHAPEL RD | HICKORY | NC | 28601 | 561301574 | $30,000 | $0 | CHILD CARE QUALITY ENHANCEMENT | |||
| CALDWELL COUNTY SCHOOLS | ||||||||||
| 1914 HICKORY BLVD | LENOIR | NC | 28645 | 566000998 | $89,995 | $5 | PURCHASED COSTS | SUPPLIES | BEHAVIOR SUPPORT SPECIALIST | GOVERNMENT |
| CALDWELL COUNTY HEALTH DEPARTMENT | ||||||||||
| 1966-B MORGANTON BLVD | LENOIR | NC | 28645 | 566001967 | $0 | $9,797 | PURCHASED COSTS | CAR SEATS | FAMILY SUPPORT - NURTURING PARENT, GROWING-UP SAFE | GOVERNMENT |
| FOREVER YOUNG CHILD DEVELOPMENT CENTER | ||||||||||
| 405 VANCE STREET | LENOIR | NC | 28645 | 240658998 | $6,870 | $71 | PURCHASED COSTS | SUPPLIES | CHILD CARE QUALITY ENHANCEMENT | |
| BRIGHT BEGINNINGS CHILD CARE CENTER | ||||||||||
| 12 DUDLEY AVE | GRANITE FALLS | NC | 28630 | 134282709 | $20,310 | $71 | PURCHASED COSTS | SUPPLIES | CHILD CARE QUALITY ENHANCEMENT | |
| HAPPY HEARTS LLC | ||||||||||
| 2145 KINCAID HILL RD | LENOIR | NC | 28645 | 474367840 | $5,700 | $71 | PURCHASED COSTS | SUPPLIES | CHILD CARE QUALITY ENHANCEMENT | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
| Total Other Org | 8 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (4 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|
| WEEK OF THE YOUNG CHILD | 160 | $20,760 | PURCHASED COSTS | CHILDREN'S BOOKS, READING ACTIVITY |
| DOLLY PARTON IMAGINATION LIBRARY | 2892 | $5,803 | PURCHASED COSTS | CHILDREN'S BOOKS |
| COMMUNITY EVENTS | 1753 | $31,842 | PURCHASED COSTS | CHILDREN'S BOOK, HEALTHY MEALS |
| BOOK BASH | 725 | $3,592 | PURCHASED COSTS | CHILDREN'S BOOKS |
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 |
|---|---|---|---|
| MEGAN MOODY | |||
| KEY 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 COOK | |||
| KEY EMPLOYEE OF CALDWELL COUNTY HEALTH DEPARTMENT | $9,797 | 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. |