2025-11-12T09:38:16-06:00 2025-06-30 540643136 HARRIS HARVEY NEAL & COLLPCPA'S PO BOX 3424 DANVILLE VA 245433424 990 2024-07-01 562070459 CASWELL COUNTY PARTNERSHIP FOR CHILDREN INC CASW 3366941538 1084 NC HWY 86 N YANCEYVILLE NC 27379 PATRICIA WARREN BOARD CHAIR 3366941538 2025-10-30 1 0 KATHERINE D MCDANIEL CPA P00234160 4347923220 2025-10-30 2024 2025-03-06 01:10:19Z PATRICIA WARREN 1084 NC HWY 86 N YANCEYVILLE NC 27379 709886 0 X WWW.CASWELLCHILDREN.ORG X 1998 NC THE CASWELL COUNTY PARTNERSHIP FOR CHILDREN UNITES THE COMMUNITY TO PROVIDE FAMILIES WITH RESOURCES AND SERVICES TO ENABLE ALL CHILDREN TO REACH THEIR FULLEST POTENTIAL. 15 14 2 20 0 0 647555 708575 0 0 13 16 1034 1295 648602 709886 430790 471405 0 0 130400 135376 0 0 3888 76486 83816 637676 690597 10926 19289 44834 63746 20675 20298 24159 43448 X THE CASWELL COUNTY PARTNERSHIP FOR CHILDREN UNITES THE COMMUNITY TO PROVIDE FAMILIES WITH RESOURCES AND SERVICES TO ENABLE ALL CHILDREN TO REACH THEIR FULLEST POTENTIAL. 0 0 411651 382677 NC PRE-KINDERGARTEN-72 ELIGIBLE FOUR-YEAR OLDS RECEIVED HIGH-QUALITY EDUCATIONAL EXPERIENCES TO IMPROVE SCHOOL READINESS. 111429 79550 1295 CHILD CARE AND EDUCATION QUALITY-THROUGH THE QUALITY CHILD CARE PROGRAM, 28 EARLY CHILDHOOD EDUCATORS, REPRESENTING 8 EARLY CHILDHOOD PROGRAMS, ATTENDED NON-CREDIT BASED TRAINING ON VARIOUS CHILD DEVELOPMENT TOPICS. 6 TRAININGS WERE PROVIDED. THROUGH THE RESOURCE LENDING LIBRARY, 23 ADULTS UTILIZED RESOURCES TO SUPPORT CHILDREN'S LEARNING AND DEVELOPMENT, INCLUDING 13 PARENTS/CAREGIVERS AND 4 EARLY CHILDHOOD EDUCATORS FROM 2 EARLY CHILDHOOD PROGRAMS. PROFESSIONAL DEVELOPMENT INCENTIVES WERE PROVIDED TO 15 EARLY CHILDHOOD EDUCATORS WORKING IN 6 EARLY CHILDHOOD PROGRAMS, HELPING TO SUPPORT A STABLE AND KNOWLEDGEABLE EARLY CHILDHOOD WORKFORCE BY ENCOURAGING TEACHERS TO PURSUE HIGHER EDUCATION, OFFERING ENHANCED COMPENSATION, AND FOSTERING LONG-TERM EMPLOYMENT. 28699 9178 FAMILY SUPPORT- 4 EARLY CHILDHOOD PROGRAMS SERVED AS RAISING A READER SITES BY OFFERING A COMPREHENSIVE EARLY LITERACY PROGRAM THAT SUPPORTS TWO-GENERATIONAL STRATEGIES, HELPING FAMILIES ESTABLISH, PRACTICE, AND SUSTAIN HOME-BASED LITERACY HABITS. 71 CHILDREN PARTICIPATED IN THE PROGRAM. 13 FAMILY LITERACY ACTIVITIES WERE PROVIDED. 96 PARENTS/GUARDIANS PARTICIPATED IN AT LEAST ONE FAMILY LITERACY ACTIVITY.672 CHILDREN, INCLUDING 127 NEW CHILDREN, PARTICIPATED IN DOLLY PARTON'S IMAGINATION LIBRARY. THIS PROGRAM CULTIVATES A PASSION FOR READING IN CHILDREN BY SENDING A CAREFULLY CHOSEN BOOK TO CHILDRENS' HOMES EVERY MONTH. 6,497 BOOKS WERE MAILED TO THE PARTICIPANTS. 26865 PROGRAM PLANNING, COORDINATION AND EVALUATION-ANNUAL PROGRAM PLAN WAS UPDATED, AN ANNUAL PROGRAM EVALUATION REPORT WAS DEVELOPED, SUPPORT WAS PROVIDED TO THE LOCAL INTERAGENCY COORDINATING COUNCIL, AND SEVEN PROGRAMS WERE MONITORED FOR PROGRAM COMPLIANCE. 26865 578644 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 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 14 0 1 2 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 14 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X SANDRA HUDSPETH EXECUTIVE DIRECTOR 3366941538 1084 NC HWY 86 N YANCEYVILLE NC 27379 DANIELLE ELMORE DIRECTOR 0.50 X 0 0 0 DR DONALD FULLER DIRECTOR 0.50 X 0 0 0 AISHA GWYNN DIRECTOR 0.50 X 0 0 0 NANCY JOHNSTON DIRECTOR 0.50 X 0 0 0 RYAN MILLNER DIRECTOR AND TREASURER 0.50 X X 0 0 0 DIANNE MOOREFIELD DIRECTOR 0.50 X 0 0 0 MEREDITH PEFFLEY DIRECTOR 0.50 X 0 0 0 GWEN VAUGHN DIRECTOR 0.50 X 0 0 0 MELISSA WALLS DIRECTOR AND VICE CHAIR 0.50 X X 0 0 0 PATRICIA WARREN DIRECTOR AND CHAIR 0.50 X X 0 0 0 SONYA PATTERSON DIRECTOR AND SECRETARY 0.50 X X 0 0 0 KAMARA BARNETT DIRECTOR 0.50 X 0 0 0 KIMBERLY HAMLETT DIRECTOR 0.50 X 0 0 0 DARRELL MCLEAN DIRECTOR 0.50 X 0 0 0 SELENA THORNTON DIRECTOR 0.50 X 0 0 0 SANDRA HUDSPETH EXECUTIVE DIRECTOR 40.00 X 79722 0 14952 79722 0 14952 0 0 0 0 0 676098 32477 708575 16 16 SALES TAX REFUNDS 611710 1295 1295 1295 709886 1295 0 16 381651 381651 89754 89754 94674 29515 65159 30868 28185 2683 1171 110 1061 8663 4201 4462 2984 2984 37144 23773 9483 3888 1475 1475 17717 7222 10495 2001 640 1361 14440 11497 2943 314 207 107 464 414 50 3163 3163 FURNITURE & EQUIPMENT 2667 2667 SALES TAX EXPENSE 881 881 DUES & SUBSCRIPTIONS 566 566 690597 578644 108065 3888 44834 63746 44834 63746 19680 19080 995 1218 20675 20298 X 20365 39273 3794 4175 24159 43448 44834 63746 19289 0 X X 0 0 0 X 742330 748658 684417 647555 708575 3531535 742330 748658 684417 647555 708575 3531535 3531535 11 12 11 13 16 63 851 1485 779 1034 1295 5444 3537042 1343 0.99840 0.99850 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SALES TAX REFUNDS RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 FUNDS HELD FOR OTHERS 1218 1218 X 709941 55 55 709886 0 709886 690652 55 55 690597 0 690597 PART X, LINE 2: THE CASWELL PARTNERSHIP IS EXEMPT FROM PAYMENT OF INCOME TAXES UNDER THE PROVISION OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT TO THE EXTENT OF TAXES ON ANY UNRELATED BUSINESS INCOME. FASB ASC 740 PROVIDES GUIDANCE FOR HOW UNCERTAIN TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, PRESENTED AND DISCLOSED IN THE FINANCIAL STATEMENTS. FASB ASC 740 REQUIRES THE 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-THAN-NOT" TO BE SUSTAINED BY THE APPLICABLE TAX AUTHORITY. THE CASWELL PARTNERSHIP DOES NOT BELIEVE THERE ARE ANY UNRECOGNIZED TAX BENEFITS OR COSTS AS OF JUNE 30, 2025. INCOME TAX RETURNS FOR 2022 THROUGH 2024 REMAIN OPEN TO EXAMINATION BY THE TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: REFUND OF CURRENT YEAR GRANT PART XII, LINE 2D - OTHER ADJUSTMENTS: REFUND OF CURRENT YEAR GRANT 1 CASWELL COUNTY SCHOOLS PO BOX 160 YANCEYVILLE NC 27379 566001002 PUBLIC SCHOOL 272363 0 NC PRE-KINDERGARTEN PROG RAINBOW EDUCATIONAL CENTER 573 FIRE TOWER RD YANCEYVILLE NC 27379 561426108 501(C)(3) 109288 0 NC PRE-KINDERGARTEN PROG 2 PROFESSIONAL DEVELOPMENT AWARDS 15 79550 NC PRE-K EDUCATIONAL MATERIALS 13 1026 INVOICE-COST BOOKS AND EDUCATIONAL MATERIALS LITERACY PROGRAMS 74 8996 INVOICE-COST BOOKS AND EDUCATIONAL MATERIALS DPIL EDUCATIONAL MATERIALS 35 182 INVOICE-COST BOOKS AND EDUCATIONAL MATERIALS PART 1 LINE 2 FOR SMART START PROGRAMS, ACCOUNTABILITY IS ENSURED BY MONITORING EACH ACTIVITY FOR COMPLIANCE WITH GRANTOR REQUIREMENTS, USING BOARD APPROVED POLICIES AND PROCEDURES. FOR THE NC PRE-K PROGRAM, ACCOUNTABILITY IS ENSURED BY MONITORING EACH NC PRE-K SUBCONTRACTOR FOR COMPLIANCE WITH GRANTOR REQUIREMENTS, USING THE GRANTOR REQUIRED MONITORING POLICIES AND PROCEDURES. FOR OTHER PROGRAMS, ACCOUNTABILITY IS ENSURED BY MONITORING OTHER GRANTS BASED ON FUNDER REQUIREMENTS, USING ANY GRANTOR SPECIFIC MONITORING POLICIES AND PROCEDURES. DIANNE MOOREFIELD DIRECTOR 103675 STATE ALLOCATION TO DEPT OF SOC SVC 0 0 PART IV THE BOARD MEMBERS OF THE CASWELL PARTNERSHIP ARE REPRESENTATIVE OF VARIOUS ORGANIZATIONS THAT BENEFIT FROM ACTIONS TAKEN BY THE BOARD. IT IS THE POLICY OF THE CASWELL PARTNERSHIP THAT BOARD MEMBERS NOT BE INVOLVED WITH DECISIONS REGARDING ORGANIZATIONS THEY REPRESENT. DURING THE YEAR, THE CASWELL PARTNERSHIP ENTERED INTO CONTRACTS WITH BOARD MEMBER ORGANIZATIONS FOR PROGRAM ACTIVITIES AS IDENTIFIED ON SCHEDULE 2-STATE LEVEL SERVICE PROVIDERS CONTRACTS OF THE PARTNERSHIP'S FINANCIAL STATEMENTS.DIANNE MOOREFIELD SERVES AS THE DIRECTOR OF THE CASWELL COUNTY DEPARTMENT OF SOCIAL SERVICES, AND, THEREFORE, PROVIDES OVERSIGHT OF THE SMART START SUBSIDY PROGRAM. DSS RECEIVED FUNDING FROM THE CASWELL COUNTY PARTNERSHIP FOR CHILDREN THROUGH A STATE-WIDE AUTHORIZATION FOR SERVICES FROM THE NC DIVISION OF CHILD DEVELOPMENT AND EARLY EDUCATION. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD DELEGATES AUTHORITY TO AN EXECUTIVE COMMITTEE TO ACT ON ITS BEHALF WITH BROAD AUTHORITY. ALL COMMITTEE MEMBERS ARE BOARD MEMBERS AND INCLUDE THE CHAIRPERSON, VICE-CHAIRPERSON, SECRETARY, TREASURER, PLANNING COMMITTEE CHAIRPERSON, EVALUATION COMMITTEE CHAIRPERSON, PROGRAM COMMITTEE CHAIRPERSON, OUTREACH COMMITTEE CHAIRPERSON, AND ADVISORY COMMITTEE CHAIRPERSON. THE COMMITTEE EXERCISES ALL AUTHORITY OF THE BOARD WHEN IT IS NOT FEASIBLE TO CONVENE THE BOARD EXCEPT AS LIMITED BY NCGS 55A-8-25, HAS THE AUTHORITY TO HIRE AND DISMISS THE EXECUTIVE DIRECTOR, AND SERVES AS THE FINANCE COMMITTEE AND THE AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING, THE FORM 990 AND ALL SUPPORTING SCHEDULES WERE MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C EACH MEMBER OF THE BOARD AND STAFF IS REQUIRED TO REVIEW A COPY OF THE CONFLICT OF INTEREST POLICY AND TO ACKNOWLEDGE HAVING DONE SO IN WRITING. EACH MEMBER OF THE BOARD SHALL ANNUALLY COMPLETE A DISCLOSURE FORM THAT SHALL BE SUBMITTED AND REVIEWED BY THE EXECUTIVE DIRECTOR. THE FORM IDENTIFIES THE BUSINESSES AND NONPROFIT ORGANIZATIONS OF WHICH THE BOARD MEMBER, THE BOARD MEMBER'S SPOUSE (IF ANY) THE BOARD MEMBER'S SIBLING(S)(OR SPOUSES) OR ANY CHILD OF THE BOARD MEMBER (OR SPOUSE) IS A DIRECTOR, OFFICER, EMPLOYEE OR PARTNER. A WRITTEN ACCOUNTING OF ALL POTENTIAL CONFLICTS OF INTEREST BY BOARD MEMBERS WITH RESPECT TO CCPFC CONTRACTS AND TRANSACTIONS IS AVAILABLE UPON REQUEST. IN ADDITION TO THE STEPS OUTLINED ABOVE, THE POLICY IS REVIEWED AT EACH BOARD AND COMMITTEE MEETING. A CONFLICT OF INTEREST REMINDER IS PRINTED ON EACH AGENDA, "IDENTIFICATION OF BOARD MEMBERS WITH CONFLICTS" IS INCLUDED AS AN AGENDA ITEM, AND THE BOARD/COMMITTEE CHAIRMAN ASKS MEMBERS TO IDENTIFY THEMSELVES PRIOR TO EACH VOTE. THE CCPFC CONFLICT OF INTEREST POLICY WAS REVISED AND ADOPTED BY THE BOARD OF DIRECTORS ON JANUARY 20, 2010. THE POLICY DESCRIBES THE REVIEW OF POLICY AND ANNUAL DISCLOSURE. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE SERVES AS THE PERSONNEL COMMITTEE. THE COMMITTEE USES THE SMART START EXECUTIVE DIRECTOR SALARY SCHEDULE IMPLEMENTATION GUIDELINES ESTABLISHED BY THE NC PARTNERSHIP FOR CHILDREN TO DETERMINE ADJUSTMENTS TO THE EXECUTIVE DIRECTOR'S COMPENSATION. THE EXECUTIVE DIRECTOR REVIEWS THE PERFORMANCE OF ALL OTHER EMPLOYEES ON AN ANNUAL BASIS AND MAKES RECOMMENDATIONS TO THE EXECUTIVE COMMITTEE REGARDING ADJUSTMENTS TO COMPENSATION. THE EXECUTIVE DIRECTOR REVIEWS SIMILAR POSITIONS AND COMPENSATION FROM LOCAL PARTNERSHIPS IN SURROUNDING COUNTIES AND SIMILAR POSITIONS AT OTHER ORGANIZATIONS WITHIN CASWELL COUNTY. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AND ARE MAINTAINED IN A PUBLIC NOTEBOOK. FORM 990, PART XII, LINE 1: THE METHOD OF ACCOUNTING USED TO PREPARE FORM 990 IS MODIFIED-CASH BASIS OF ACCOUNTING.