2024-04-30T06:39:03-05:00 2023-06-30 561758856 MAST EVANS & ISENHOUR LLP P O BOX 1029 CONOVER NC 286131029 990 2022-07-01 311539832 PARTNERSHIP FOR CHILDREN OF LINCOLN GASTON COUNTIES INC PART 7049220900 120 ROECHLING STREET DALLAS NC 28034 DEANA MURPHY BOARD CHAIR 7049220900 2024-04-30 1 DEANA MURPHY 999009999 0 DONALD D ISENHOUR P00128276 8284642812 2024-04-29 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KAREN ANZOLA 120 ROECHLING STREET DALLAS NC 28034 3784174 0 X WWW.PFCLG.ORG X 1996 NC TO LEAD, ADVOCATE, AND COLLABORATE WITH OTHERS TO INSURE THE WELL-BEING OF CHILDREN, AGES BIRTH TO FIVE. 18 18 16 234 0 0 3790119 3759304 310 2055 526 751 13327 11189 3804282 3773299 2752173 2714169 0 0 830461 875605 0 0 32536 186190 193727 3768824 3783501 35458 -10202 362147 342630 198336 189021 163811 153609 X TO LEAD, ADVOCATE, AND COLLABORATE WITH OTHERS TO INSURE THE WELL-BEING OF CHILDREN, AGES BIRTH TO FIVE. 0 0 1196701 925136 EARLY CARE AND EDUCATION: INCLUDES THE FOLLOWING ACTIVITIES: DEVELOPMENT PROGRAM (IPDP) AND WAGE$ SUPPLEMENT. CHILD CARE RESOURCE AND REFERRAL (CCR&R) ALSO PARTIALLY SUPPORTED DELIVERY OF 131 VIRTUAL LOCAL TRAININGS/WORKSHOPS WITH 663 (UNDUPLICATED) CHILD CARE PROVIDERS PARTICIPATING, FOUR QUARTERLY DIRECTORS' EDUCATION FORUMS FOCUSING ON LEADERSHIP AND POSITIVE PROGRAM CLIMATE, AND ONGOING GENERAL AND INTENSIVE TECHNICAL ASSISTANCE TARGETING SANITATION AND SAFETY, ENVIRONMENTAL RATING SCALES AND GENERAL LICENSURE PROVIDED TO 69 CHILD CARE FACILITIES. FINANCIAL INCENTIVES WERE AWARDED TO 39 (UNDUPLICATED) FULL-TIME CHILD CARE TEACHERS IN 22 CHILD CARE FACILITIES FOR EARNING COLLEGE CREDIT DURING SUMMER, FALL AND SPRING SEMESTERS. A WAGE$ SUPPLEMENT WAS PROVIDED TO 58 PARTICIPANTS; THESE PARTICIPANTS WORKED IN 37 DIFFERENT CHILD CARE FACILITIES SERVING 1816 CHILDREN. 268658 158324 FAMILY SUPPORT:INCLUDES COMMUNITY OUTREACH, REACH OUT & READ, LINCOLN COUNTY CHILD ADVOCACY CENTER (LCCAC), AND POSITIVE PARENTING (TRIPLE P) PROGRAM. A TOTAL OF 7113 FREE BOOKS WERE GIVEN TO YOUNG CHILDREN THROUGH THE PARTNERSHIPS EARLY LITERACY PROGRAMS (3537) AND COMMUNITY OUTREACH EVENTS (3576). THE CHILD ADVOCACY PROGRAM UTILIZED FORENSIC INTERVIEWERS WITHIN A FULL-TIME POSITION AS PART OF A CULTURALLY COMPENTENT, MULTIDISCIPLINARY TEAM PROVIDING SERVICES TO CHILD VICTIMS (57) AND THEIR NON-OFFENDING CAREGIVERS (182). A FULL-TIME PARENT EDUCATOR UTILIZED TRIPLE P RESOURCES DURING INDIVIDUAL AND GROUP PARENTING SUPPORT (7 PARTICIPANTS) AND INTENSIVE COURT-ORDERED PARENTING GROUP SESSIONS (50 PARTICIPANTS) TO MODEL DEVELOPMENTALLY APPROPRIATE PARENTING PRACTICES THAT SUPPORT POSITIVE PARENT/CHILD INTERACTIONS. A TOTAL OF 239 PARENTS/CAREGIVERS RECEIVED SUPPORT AND SERVICES THROUGH THESE FAMILY SUPPORT PROGRAMS. THE PARTNERSHIP'S DOLLY PARTONS IMAGINATION LIBRARY EXPANSION ACCOUNT DELIVERED 55,081 BOOKS TO 4774 CHILDREN. 1628791 1518351 NC PRE-K: COMMUNITY-BASED, HIGH QUALITY EDUCATIONAL EXPERIENCES TO ENHANCE SCHOOL READINESS FOR AT RISK, ELIGIBLE 4-YEAR OLD CHILDREN. CHILDREN MAY BE SERVED IN PUBLIC SCHOOLS, PRIVATE CHILD CARE CENTER CLASSROOMS OR HEAD START PROGRAMS. RISK IS DETERMINED BY PARENT'S INCOME, IDENTIFIED DISABILITY, CHRONIC HEALTH CONDITION, DEVELOPMENTAL OR EDUCATIONAL NEED OR LIMITED ENGLISH PROFIENCY. 284 CHILDREN WERE SERVED IN THE LINCOLN COUNTY NC PRE-K PROGRAM, WITH 43 EXITING DURING THE YEAR. 180225 112358 OTHER PROGRAM SERVICES: INCLUDES CHILD CARE HEALTH CONSULTANTS (CCHC). CONSULTATIONS AND SCHEDULED TRAININGS PROMOTING REQUIRED HEALTH AND SAFETY PRACTICES WERE PROVIDED TO 112 GASTON AND LINCOLN COUNTY LICENSED CHILD CARE FACILITIES, AND OF THOSE, 110 LICENSED CHILD CARE FACILITIES RECEIVED INTENSIVE/ON SITE CCH CONSULTATION SERVICES. 116 CHILDREN'S IMMUNIZATION RECORD REVIEWS WERE CONDUCTED. 52 AWARENESS EVENTS INCLUDING HEALTH & SAFETY (HAND HYGIENE), CHILD PASSENGER SAFETY, AND GARDENING/GREEN THUMB PROJECT WERE ATTENDED IN GASTON AND LINCOLN COUNTIES. 180225 112358 3274375 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 60 0 1 16 1 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X THE CORPORATION 7049220900 120 ROECHLING STREET DALLAS NC 28034 GINA CARTER VICE-CHAIR 4.00 X X 0 0 0 KIMBERLY DAVIS DIRECTOR 2.00 X 0 0 0 ERIN BRASSELL DIRECTOR 2.00 X 0 0 0 JOSEPH RAMEY DIRECTOR 2.00 X 0 0 0 MATTHEW HILLMAN DIRECTOR 2.00 X 0 0 0 TAMMY KANE DIRECTOR 2.00 X 0 0 0 SARAH MILLER DIRECTOR 2.00 X 0 0 0 DEANA MURPHY CHAIR 4.00 X X 0 0 0 KAREN ANZOLA EXECUTIVE DIRECTOR 50.00 X X 83429 0 19072 ROSS BULLA DIRECTOR 2.00 X 0 0 0 LENA JONES DIRECTOR 2.00 X 0 0 0 DR EILEEN YANTZ PAST CHAIR 4.00 X 0 0 0 RANDALL CHAMBERS TREASURER 4.00 X X 0 0 0 ABIGAIL NEWTON DIRECTOR 2.00 X 0 0 0 LAKISHA MCCORKLE DIRECTOR 2.00 X 0 0 0 DOREEN MELTON DIRECTOR 2.00 X 0 0 0 MARANDA PHILLIPS DIRECTOR 2.00 X 0 0 0 SHERRY REINHARDT SECRETARY 4.00 X X 0 0 0 KRISTEN THOMAS DIRECTOR 2.00 X 0 0 0 83429 0 19072 0 0 0 0 0 3752207 7097 3759304 ATTENDANCE PROGRAM 900099 1675 1675 NON ATTENDANCE PROGRAM 900099 380 380 2055 751 751 18145 10875 7270 7270 SALES TAX REFUND 900099 3693 3693 OTHER 900099 226 226 3919 3773299 5974 0 8021 2638442 2638442 75727 75727 83428 20857 62571 581172 327078 228563 25531 39003 20267 17204 1532 117831 70856 46823 152 54171 28360 23696 2115 3780 3780 44793 17577 27216 5457 5221 236 11538 5617 5921 7502 4464 2828 210 50519 22337 25530 2652 8310 7322 988 7313 5713 1600 6676 1573 4864 239 COMPUTER EQUIPMENT/PRIN 14204 8579 5625 DUES/SUBSCRIPTIONS 8197 6325 1872 REPAIRS/MAINTENANCE 7580 1174 6301 105 TRAINING 5371 4621 750 12487 2265 10222 3783501 3274375 476590 32536 150 150 360643 337487 1354 4993 362147 342630 198336 189021 198336 189021 X 85720 93784 78091 59825 163811 153609 362147 342630 -10202 0 X X 0 0 0 X 3114062 3403643 3449777 3799670 3759304 17526456 3114062 3403643 3449777 3799670 3759304 17526456 17526456 1035 881 493 526 751 3686 3059 2342 2931 3776 3919 16027 17546169 3235 0.99890 0.99890 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SALES TAX REFUND - 2018 AMOUNT: $ 3,059. 2019 AMOUNT: $ 2,342. 2020 AMOUNT: $ 2,931. 2021 AMOUNT: $ 3,776. 2022 AMOUNT: $ 3,693. SALE OF ASSETS - 2022 AMOUNT: $ 226. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED SPOOKTACULAR 18145 18145 10875 18145 18145 10875 10875 7270 1 NORTH CAROLINA COOPERATIVE EXTENSION OF GASTON COUNTY 1303 DALLAS-CHERRYVILLE HWY DALLAS NC 28034 566000300 GOVERNMENT 90631 0 PARENT EDUCATION GASTON COUNTY DEPARTMENT OF HEALTH & HUMAN SERVICES 991 W HUDSON BLVD GASTONIA NC 28052 566000300 GOVERNMENT 112358 0 CHILD CARE HEALTH CONSULTANT SAVE OUR CHILDREN YOUTH ACADEMY INC 2311 CRESCENT LANE GASTONIA NC 28052 202826555 14239 0 QECE T1 THRECIE BROWN DBA BROWNS LITTLE SHEPHERDS 849 MOUNTAIN CREST DR KINGS MOUNTAIN NC 28086 812592033 6369 31 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 WOODS WORLD FAMILY CHILD CARE 4369 TIMBERWOOD DRIVE GASTONIA NC 28056 454708941 7000 0 QECE T1 BRIGHT FUTURES LEARNING CENTER 188 MAIN ST MCADANVILLE NC 28101 200038969 22194 93 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 CHILDCARE NETWORK #99 3092 SOUTH UNION RD GASTONIA NC 28056 630986576 49792 62 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 CHILDCARE NETWORK #144 310 RL STOWE RD BELMONT NC 28012 630986576 25296 124 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 CLINE LEARNING CENTER OF DALLAS 4334 DALLAS-CHERRYVILLE HWY DALLAS NC 28034 561910816 41021 93 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 PRECIOUS MOMENTS CHILD CARE CENTER 2148 W 5TH AVENUE GASTONIA NC 28052 272571800 12084 124 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 FIRST BAPTIST CHILDCARE MINISTRIES 2650 UNION ROAD GASTONIA NC 28056 560564550 38823 62 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 FIRST BAPTIST CHILDRENS MINISTRY 201 ROBIN ROAD LINCOLNTON NC 28092 560603899 33129 124 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 GASTON LEARNING ACADEMY LLC 908 E 8TH AVE GASTONIA NC 28054 561663192 12276 62 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 KENLIN ACADEMY PRESCHOOL 1796 HWY 73 EAST IRON STATION NC 28080 561876569 76557 2109 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1, NC PRE-K LIFE 4 KIDZ INC 501 CRAMER MT RD CRAMERTON NC 28032 200356628 32612 0 QECE T1 TINY TOT CHILD DEVELOPMENT CENTER INC 580 NC HWY 27 STANLEY NC 28164 562118305 26658 62 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 MINI ACADEMY AT DENVER 7982 UNITY CHURCH ROAD DENVER NC 28037 561331270 302918 4299 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1, NC PRE-K NEW HOPE FOR KIDS 2404 MCLEAN ST GASTONIA NC 28054 204934950 24518 31 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 NEW HORIZONS CHILD DEVELOPMENT CENTER 818 S CHURCH ST GASTONIA NC 28054 522441176 12865 31 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 OUR KIDS LEARNING CENTER 1144 RATCHFOLD DR DALLAS NC 28034 263029167 27247 93 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 PRECIOUS TIMES LEARNING CENTER INC 1040 N FLINT ST LINCOLNTON NC 28092 262749284 28217 31 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 THE GRACE SCHOOL CHILD DEVELOPMENT CENTER 15448 LUCIA RIVERBEND HWY STANLEY NC 28164 450479452 20803 62 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 TODDLER TIME INC 132 E HUDSON BLVD GASTONIA NC 28054 204399766 27078 87 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 ALL ABOUT ME LEARNING CENTER LLC 303 FERSTL AVE BELMONT NC 28012 452724181 22745 99 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 COMSERVE INC DBA A PLACE TO GROW 410 NORTH POPLAR STREET LINCOLNTON NC 28092 561717932 135611 2116 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1, NC PRE-K FIRST PRESBYTERIAN WEEK DAY SCHOOL 102 SOUTH CENTRAL AVE BELMONT NC 28012 561455408 39564 93 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 LINCOLN COUNTY COALITION AGAINST CHILD ABUSE 151 SIGMON RD LINCOLNTON NC 28093 566000315 GOVERNMENT 51436 0 FAMILY INTERVENTION - CHILD ABUSE PREVENTION LINCOLN COUNTY SCHOOLS PO BOX 400 LINCOLNTON NC 28093 561788958 GOVERNMENT 826991 27730 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES NC PRE-K A WALLER LEARNING CENTER 133 JARRETT RD DALLAS NC 28034 134345334 13644 62 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 CHILDCARE NETWORK #240 1750 OAK HOLLOW RD GASTONIA NC 28054 630986576 29176 99 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 C&C CARTER LLC 1223 CRAIG AVENUE GASTONIA NC 28054 562378868 29619 0 QECE T1 MARTHA T ADAMS DBA CHILDREN OF EXCELLENCE CHRISTIAN CHILDCARE 826 NORMANDY VIEW ST GASTONIA NC 28052 244647406 6369 31 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 MRS PEG'S CARE FOR GOD'S PRECIOUS GIFTS 3361 MAIDEN HWY LINCOLNTON NC 28092 870690102 6369 31 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 PRESCHOOL CONNECTION LEARNING ACADEMY P O BOX 794 BELMONT NC 28012 562260232 16698 31 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 374 ROBINSON CARE INC 419 N PILOT KNOB RD DENVER NC 28037 261696563 17992 0 QECE T1 FORNEY'S FUN HOUSE 900 SPRINGLAKE DR IRON STATION NC 28080 844759886 6369 31 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 GASTON COMMUNITY ACTION PO BOX 1653 GASTONIA NC 28053 560841937 216015 31 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES NC PRE-K DA VINCI ACADEMY 429 ST MATTHEWS CHURCH RD LINCOLNTON NC 28092 474303471 13845 31 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 KINGDOMZ SCHOOL OF EXCELLENCE PO BOX 550637 GASTONIA NC 28055 562089945 6313 87 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 CAROLINA KIDS ENRICHMENT CENTER INC DBA GINA'S KIDS FIRST CDC 9412 AUTUMN APPLAUSE DR CHARLOTTE NC 28277 863456641 22431 110 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 DAY DREAM LEARNING CENTER 2609 MCARVER ST GASTONIA NC 28052 834499880 7441 62 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 LJ SCHOOLS CAROLINA INC DBA SMART KIDS CDC #5 740 COX RD GASTONIA NC 28054 854341768 42267 155 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 PRESCHOOL CONNECTIONS INC PO BOX 794 BELMONT NC 28012 562260232 10196 31 PURCHASED COSTS ECE CONFERENCE, CLASSROOM SUPPLIES QECE T1 SPRING EDUCATION GROUP DBA CHESTERBROOK ACADEMY 7274 HWY 73 DENVER NC 28037 222465204 16503 0 QECE T1 4 40 SALARY SUPPLEMENTS - INDIVIDUAL PROFESSIONAL DEVELOPMENT 60 57194 COMMUNITY OUTREACH 3911 7839 PURCHASED COST CHILDREN'S BOOKS REACH OUT & READ 4806 10693 PURCHASED COSTS CHILDREN'S BOOKS PART I, LINE 2: FINANCIAL AND PROGRAMMATIC MONITORING IS A REQUIREMENT BY NCGS 147-64.7. EACH DIRECT SERVICE PROVIDER (DSP) WILL RECEIVE AT LEAST ONE ON-SITE VISIT ANNUALLY TO REVIEW GRANT COMPLIANCE FOR FUNDS ACCOUNTABILITY, AS WELL AS, TECHNICAL SUPPORT AND OUTCOME REPORTS. A STANDARD MONITORING INSTRUMENT AND QUARTERLY PROGRAM EVALUATION ARE USED. INTERNAL ACTIVITIES ARE ALSO REGULARLY MONITORED THROUGHOUT THE YEAR FOR COMPLIANCE. CHILDCARE FACILITIES PARTICIPATING IN THE PARTNERSHIP'S QUALITY EARLY CARE AND EDUCATION (QECE) PROGRAM ARE MONITORED ANNUALLY BY THE PROGRAM MANAGER. THE RESULTS ARE COMMUNICATED TO THE PROGRAM ALLOCATIONS AND EVALUATION (A&E) COMMITTEE AND THE BOARD OF DIRECTORS BEFORE THE ANNUAL ACTIVITY REVIEW AND BID SELECTION DOREEN MELTON KEY EMPLOYEE OF FIRST BAPTIST CHILDREN'S MINISTRIES 33253 FIRST BAPTIST CHILDREN'S MINISTRIES RECEIVES FUNDING FROMT HE PARTNERSHIP. 0 ABIGAIL NEWTON KEY EMPLOYEE OF GASTON COUNTY DEPARTMENT OR HEALTH & HUMAN SERVICES 112358 GASTON COUNTY DEPARTMENT OF HEALTH & HUMAN SERVICES IS A DIRECT SERVICE PROVIDER. 0 MARANDA PHILLIPS OWNER OF IT'S ALL ABOUT ME CHILDCARE 1000 IT'S ALL ABOUT ME CHIDLCARE RECEIVES FUNDING FROM THE PARTNERSHIP. 0 SHERRY REINHARDT KEY EMPLOYEE OF LINCOLN COUNTY COALITION AGAINST CHILD ABUSE 51436 LINCOLN COUNTY COALTION AGAINST CHILD ABUSE IS A DIRECT SERVICE PROVIDER. 0 FORM 990, PART VI, SECTION B, LINE 11B STAFF THOROUGHLY REVIEWS AND RECONCILES THE FORM 990 REPORT PRIOR TO THE REVIEW BY THE FINANCE COMMITTEE (COMMITTEE) OF THE PARTNERSHIP'S BOARD OF DIRECTORS. THE COMMITTEE THEN THOROUGHLY REVIEWS THE REPORT AND APPROVES THE SAME PRIOR TO RECOMMENDING TO THE FULL BOARD FOR APPROVAL. THE BOARD THEN REVIEWS THE REPORT AS PRESENTED BY THE BOARD'S TREASURER. UPON BOARD'S APPROVAL, THE FORM 990 WILL BE FILED WITH THE INTERNAL REVENUE SERVICE. COPIES OF THE REPORT ARE MADE AVAILABLE TO BOARD MEMBERS FOR REVIEW AND DISCUSSION. FORM 990, PART VI, SECTION B, LINE 12C AT EACH BOARD MEETING, A DOCUMENT OUTLINING EACH BOARD MEMBERS AREA OF EITHER PERCEIVED OR DIRECT CONFLICT OF INTEREST IS REVIEWED AND IDENTIFIED. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE EXECUTIVE DIRECTOR IS REVIEWED BY THE PERSONNEL COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS. IT IS BASED ON DATA PROVIDED BY THE NORTH CAROLINA PARTNERSHIP FOR CHILDREN, INC. CITING COMPARABLE INCOMES AROUND THE STATE. THE DECISION IS ALSO BASED ON YEARLY EVALUATION BY ALL BOARD MEMBERS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAINTAINS A PUBLIC DISCLOSURE FILE THAT IS UPDATED AT LEAST ANNUALLY AND IS AVAILABLE TO ANYONE WHO REQUESTS TO VIEW THE DOCUMENTS INCLUDED IN IT. 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 PARTNERSHIP FOR CHILDREN OF LINCOLN/GASTON COUNTIES, INC.