2025-01-24T15:17:49-06:00 2024-06-30 540643136 HARRIS HARVEY NEAL & COLLPCPA'S PO BOX 3424 DANVILLE VA 245433424 990 2023-07-01 562070459 CASWELL COUNTY PARTNERSHIP FOR CHILDREN INC CASW 3366941538 1084 NC HWY 86 N YANCEYVILLE NC 27379 PATRICIA WARREN BOARD CHAIR 3366941538 2025-01-24 1 0 KATHERINE D MCDANIEL CPA P00234160 4347923220 2025-01-24 2023 2025-03-06 01:10:19Z PATRICIA WARREN 1084 NC HWY 86 N YANCEYVILLE NC 27379 648602 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. 16 12 3 20 0 0 684417 647555 45 0 11 13 779 1034 685252 648602 458923 430790 0 0 170324 130400 0 0 0 64219 76486 693466 637676 -8214 10926 23065 44834 9832 20675 13233 24159 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 381650 345736 NC PRE-KINDERGARTEN-70 ELIGIBLE FOUR-YEAR OLDS RECEIVED HIGH-QUALITY EDUCATIONAL EXPERIENCES TO IMPROVE SCHOOL READINESS. 106597 78600 1034 CHILD CARE AND EDUCATION QUALITY-THROUGH THE QUALITY CHILD CARE PROGRAM, 29 EARLY CHILDHOOD EDUCATORS, REPRESENTING 10 EARLY CHILDHOOD PROGRAMS, ATTENDED NON-CREDIT BASED TRAINING ON VARIOUS CHILD DEVELOPMENT TOPICS. 8 TRAININGS WERE PROVIDED. THROUGH THE RESOURCE LENDING LIBRARY, 25 ADULTS UTILIZED RESOURCES TO SUPPORT CHILDREN'S LEARNING AND DEVELOPMENT, INCLUDING 12 PARENTS AND 11 EARLY CHILDHOOD EDUCATORS FROM 4 EARLY CHILDHOOD PROGRAMS. PROFESSIONAL DEVELOPMENT INCENTIVES WERE PROVIDED TO 13 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. 3 EARLY CHILDHOOD EDUCATORS FROM 2 EARLY CHILDHOOD PROGRAMS EARNED EARLY CHILDHOOD EDUCATION COLLEGE CREDITS. 23477 6454 FAMILY SUPPORT- 3 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. 52 CHILDREN PARTICIPATED IN THE PROGRAM. 9 FAMILY LITERACY ACTIVITIES WERE PROVIDED. 107 PARENTS/GUARDIANS PARTICIPATED IN AT LEAST ONE FAMILY LITERACY ACTIVITY.724 CHILDREN, INCLUDING 125 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 CHILDREN'S HOME EVERY MONTH. 6,835 BOOKS WERE MAILED TO THE PARTICIPANTS. 29387 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 SIX PROGRAMS WERE MONITORED FOR PROGRAM COMPLIANCE. 29387 541111 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 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 18 0 1 3 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 12 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 JENNIFER HAMMOCK 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 74740 0 13880 74740 0 13880 0 0 0 0 0 641696 5859 647555 13 13 SALES TAX REFUNDS 611710 1034 1034 1034 648602 1034 0 13 341656 341656 89134 89134 88620 43772 44848 32092 29388 2704 259 155 104 1019 23 996 8410 5246 3164 2882 2882 32317 18493 13824 3445 1907 1538 15898 2989 12909 1049 627 422 14571 7521 7050 128 128 72 72 3092 3092 FURNITURE & EQUIPMENT 1645 1645 SALES TAX EXPENSE 1174 1174 DUES & SUBSCRIPTIONS 213 213 637676 541111 96565 0 23065 44834 23065 44834 8337 19680 1495 995 9832 20675 X 12347 20365 886 3794 13233 24159 23065 44834 10926 0 X X 0 1 X 0 0 X 543543 742330 748658 684417 647555 3366503 543543 742330 748658 684417 647555 3366503 3366503 11 12 11 13 47 972 851 1485 779 1034 5121 3371671 1772 0.99850 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 995 995 X 648764 162 162 648602 0 648602 637838 162 162 637676 0 637676 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. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CASWELL PARTNERSHIP AND HAS CONCLUDED THAT, AS OF JUNE 30, 2024, 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 2021 THROUGH 2023 REMAIN OPEN TO EXAMINATION BY THE TAX AUTHORITIES. PART XII, LINE 2D - OTHER ADJUSTMENTS: REFUND OF PRIOR YEAR GRANT 162. 1 CASWELL COUNTY SCHOOLS PO BOX 160 YANCEYVILLE NC 27379 566001002 PUBLIC SCHOOL 259418 0 NC PRE-KINDERGARTEN PROG RAINBOW EDUCATIONAL CENTER 573 FIRE TOWER RD YANCEYVILLE NC 27379 561426108 501(C)(3) 82238 0 NC PRE-KINDERGARTEN PROG 2 PROFESSIONAL DEVELOPMENT AWARDS 13 78600 NC PRE-K EDUCATIONAL MATERIALS 118 4080 INVOICE-COST BOOKS AND EDUCATIONAL MATERIALS LITERACY PROGRAMS 54 6454 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 NANCY JOHNSTON DIRECTOR NC PRE-KINDERGARTEN SITE 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 1-SCHEDULE OF CONTRACTS AND GRANTS AND 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. NANCY JOHNSTON SERVES AS CENTER ADMINISTRATOR FOR THE CASWELL COMMUNITY HEAD START WHICH PROVIDES SERVICES AS A NC PRE-K SITE. MRS. JOHNSTON IS ALSO INVOLVED WITH THE SMART START FUNDED PROFESSIONAL DEVELOPMENT INCENTIVES, QUALITY CHILD CARE AND RESOURCE LENDING LIBRARY ACTIVITIES. AISHA GWYNN SERVES AS THE ASSISTANT COUNTY MANAGER AND JENNIFER HAMMOCK SERVES AS THE COUNTY FINANCE DIRECTOR, POSING A POTENTIAL CONFLICT OF INTEREST WITH THE MANAGEMENT OF THE DEPARTMENT OF SOCIAL SERVICES SUBSIDY AND THE NC PRE-K PROGRAMS FUNDING. 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, EARLY EDUCATORS ADVISORY COMMITTEE CHAIRPERSON, AND OUTREACH 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 BOARD TREASURER PRESENTED THE FORM 990 TO THE BOARD OF DIRECTORS FOR APPROVAL AT ITS MEETING JANUARY 21, 2025. 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.