2025-02-24T10:37:39-06:00 2024-06-30 561758856 MAST EVANS & ISENHOUR LLP P O BOX 1029 CONOVER NC 286131029 990 2023-07-01 581416331 THE CHILDREN'S COUNCIL OF WATAUGA COUNTY INC CHIL 8282625424 225 BIRCH ST 3 BOONE NC 28607 ELISHA CHILDERS EXECUTIVE DIRECTOR 8282625424 2025-02-24 1 0 DONALD D ISENHOUR P00128276 8284642812 2025-02-24 2023 2025-03-06 01:10:19Z ELISHA CHILDERS 225 BIRCH STREET SUITE 3 BOONE NC 28607 2201800 0 X N/A X 1977 NC TO BUILD A STRONG FOUNDATION FOR CHILDREN'S LEARNING AND DEVELOPMENT BY STRENGTHENING FAMILIES, THE EARLY CHILDHOOD SYSTEM, AND THE WIDER COMMUNITY. 14 14 41 57 0 0 2132434 2114014 25587 34893 2615 6084 27476 25629 2188112 2180620 936654 808683 0 0 899726 859059 0 0 20500 430773 361492 2267153 2029234 -79041 151386 434807 571679 18938 4424 415869 567255 X TO BUILD A STRONG FOUNDATION FOR CHILDREN'S LEARNING AND DEVELOPMENT BY STRENGTHENING FAMILIES, THE EARLY CHILDHOOD SYSTEM, AND THE WIDER COMMUNITY. 0 0 650246 590203 NC PRE-K - THE NC PRE-K PROGRAM PROVIDES HIGH-QUALITY EDUCATIONAL EXPERIENCES TO ENHANCE SCHOOL READINESS FOR ELIGIBLE FOUR-YEAR OLDS. 8 PRE-K CLASSROOMS FUNDED SERVING 102 CHILDREN. 715484 82731 FAMILY SUPPORT - WE OFFER SUPPORT GROUPS, PARENTING CONSULTATION, PARENTING CLASSES/PROGRAMS, FAMILY SUPPORT SERVICES, A DIAPER BANK, TEEN PARENTING PROGRAM AND HOME VISITS TO OFFER SUPPORT AND SERVICES TO FAMILIES AS WELL AS HELP CONNECT THEM WITH COMMUNITY RESOURCES. OVER 300 FAMILIES WERE SERVED IN OUR FAMILY SUPPORT PROGRAMS. ADOLESCENT PARENTING PROGRAM SERVED 9 TEEN PARENTS AND THEIR BABIES RECEIVED 67 HOME VISITS WITH A TRAINED PARENT EDUCATOR AND 12 GROUP MEETINGS. PARENTS AS TEACHERS PROGRAM SERVED 41 PARENTS AND 47 CHILDREN. 24 DEVELOPMENTAL ASSESSMENTS WERE COMPLETED ON CHILDREN, AND 12 GROUP SESSIONS HELD. CIRCLE OF PARENTS PROGRAM HELD 3 SUPPORT GROUPS SERVING 76 PARENTS AND 41 CHILDREN. 119 GROUP SESSIONS HELD. INCREDIBLE YEARS PROGRAM CONDUCTED PARENTING CLASS THAT SERVED 29 PARENTS AND 39 CHILDREN. TRIPLE P PROGRAM PROVIDED SERVICES TO 130 PARENTS AND 209 CHILDREN OVER 104 TRIPLE P INTERVENTIONS. DIAPER BANK PROGRAM PROVIDED 79144 DIAPERS AND 922 PACKS OF WIPES TO 287 CHILDREN IN WATAGUA COUNTY.POSTPARTUM SUPPORT GROUP MET 42 WEEKS OF THE YEAR SERVING 25 PARENTS. CIRCLE OF SECURITY PARENT CLASS SERVED 6 PARENTS AND 11 CHILDREN. EARLY CHILDHOOD LITERACY PROGRAM SERVED 1120 CHILDREN THROUGH THE DOLLY PARTON IMAGINATION LIBRARY (DPIL). DPIL DISTRUBTED 10,654 BOOKS. RAISUNG A READER PROGRAM SERVED 132 CHILDREN, 226 PARENTS, AND 10 EARLY CHILDHOOD EDUCATION PROGRAMS.EMERGENCY/CRISIS SUPPORT WAS PROVIDED TO 59 FAMILIES INPACTING 90 CHILDREN. NEWLY LAUNCHED KALEIDOSCOPE PLAY & LEARN GROUP SERVED 7 PARENTS, 4 PROVIDERS, AND 16 CHILDREN. 227511 7775 CHILD CARE AND EDUCATION QUALITY - WE PROVIDE CHILD CARE RESOURCES & REFERRAL SERVICES AND WORK WITH EARLY CHILDHOOD TEACHERS AND DIRECTORS TO OFFER TECHNICAL ASSISTANCE, PROFESSIONAL DEVELOPMENT AND TRAINING THROUGH OUR CCR&R SERVICES AND OUR PATHWAYS TO ACCREDITATION PROGRAM. ALL CHILDCARE CENTERS AND FAMILY HOME CHILD CARE SITES IN WATAUGA COUNTY WERE OFFERED FREE SERVICES AS LISTED ABOVE. 194 TEACHERS BENEFITTED FROM HIGH QUALITY TRAININGS. 62 TRAININGS WERE HELD. 9 CHILD CARE CENTERS PARTICIPATED IN DUAL SUBSIDY QUALITY ENHANCEMENT PROGRAM AND RECEIVED DUAL SUBSIDY DOLLARS TO INCREASE THE WAGES OF THEIR LEAD TEACHERS TO AT LEAST $12 PER HOUR. DUAL SCHOOL PROGRAM SERVED 11 STUDENTS IN A HIGH QUALITY PRESCHOLL PROGRAM FOR STUDENTS WHO ARE ENGLISH LANGUAGE LEARNERS. RESOURCE LIBRARY PROGRAM SERVED 44 INDIVIDUALS OVER 245 VISITS. 189433 127912 CHILD CARE AND EDUCATION AFFORDABILITY - THE CHILDREN'S COUNCIL PROVIDED FUNDS TO SUPPORT 17 (OF 96 CHILDREN) WHO RECEIVED CHILD CARE SUBSIDY. 108 62 HEALTH AND SAFETY - EARLY INTERVENTION SERVICES 189541 127974 1782782 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 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 33 4 1 41 1 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 8282625424 225 BIRCH STREET SUITE 3 BOONE NC 28607 VANESSA BRUMFIELD SECRETARY 2.00 X X 0 0 0 TAMARA DIVENERE VICE-CHAIR 2.00 X X 0 0 0 KAILA CRAVEN BOARD MEMBER 0.50 X 0 0 0 KINDSAY REEDER BOARD MEMBER 0.50 X 0 0 0 JONATHAN LUBKEMANN TREASURER 2.00 X X 0 0 0 JESSICA HUNTER BOARD MEMBER 0.50 X 0 0 0 HALEE HARTLEY BOARD MEMBER 0.50 X 0 0 0 DEBORAH PHILLIPS CHAIR 2.00 X X 0 0 0 JENNIFER MAULDING BOARD MEMBER 0.50 X 0 0 0 ALYSIA PRICE BOARD MEMBER 0.50 X 0 0 0 PAM SHUE BOARD MEMBER 0.50 X 0 0 0 MORIAH STEGALL BOARD MEMBER 0.50 X 0 0 0 TERRY WORRELL BOARD MEMBER 0.50 X 0 0 0 ELISHA CHILDERS EXECUTIVE DIRECTOR 40.00 X X 77707 0 15471 77707 0 15471 0 0 0 0 0 1705821 408193 2114014 DUAL SCHOOL 900099 29770 29770 TRAINING 900099 5074 5074 LIBRARY MEMBERSHIP 900099 49 49 34893 6084 6084 39997 21180 18817 18817 SALES TAX REFUND 900099 6812 6812 6812 2180620 41705 0 24901 755769 755769 52914 52914 80428 66977 13451 634311 557236 59047 18028 18235 15903 1830 502 70491 66220 4014 257 55594 48511 5626 1457 15887 15887 128225 111029 17196 5106 3601 1351 154 11831 3853 7978 23707 14235 9472 45445 27888 17557 8788 6917 1871 17160 14971 2189 4624 7353 -2831 102 VEHICLE EXPENSE 40638 40638 TRAINING 20431 12404 8027 EDUCATIONAL SUPPLIES 12723 8110 4613 DUES/SUBSCRIPTIONS 10657 6429 4228 16270 2462 13808 2029234 1782782 225952 20500 258605 389393 176202 182286 434807 571679 18938 4424 18938 4424 X 218925 311844 196944 255411 415869 567255 434807 571679 151386 0 X X 0 1 X 1 1 1 X 1709569 1597912 2022837 2132435 2114014 9576767 1709569 1597912 2022837 2132435 2114014 9576767 9576767 255 1348 17 2615 6084 10319 6333 5839 7368 4189 6812 30541 9617627 148282 0.99580 0.99630 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SALES TAX REFUNDS - 2019 AMOUNT: $ 6,333. 2020 AMOUNT: $ 5,839. 2021 AMOUNT: $ 7,368. 2022 AMOUNT: $ 4,189. 2023 AMOUNT: $ 6,812. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 2180620 0 2180620 0 2180620 2029234 0 2029234 0 2029234 PART X, LINE 2: THE WATAUGA COUNTY 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 STATESMENTS TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED BY THE APPLICABLE TAX AUTHORITY. THE WATAUGA COUNTY PARTNERSHIP DOES NOT BELIEVE THERE ARE ANY UNRECOGNIZED TAX BENEFITS OR COSTS AS OF JUNE 30, 2024. INCOME TAX RETURNS FOR 2021 THROUGH 2023 REMAIN OPEN TO EXAMINATION BY THE TAX AUTHORITIES. YEAR END APPEAL 21138 0 21138 2214 FIRE ROCK STATION 15192 0 15192 600 344 5400 4861 3 3667 0 3667 7761 39997 39997 600 344 5400 14836 21180 18817 1 LUCY BROCK CHILD DEVELOPMENT CENTER ASU BOX 32167 BOONE NC 28608 561176030 GOVERNMENT 280491 2329 PURCHASED COST TEACHING CURRICULUM NC PRE K SUBSIDY LYNHILL CHILD DEVELOPMENT CENTER 565 GEORGE WILSON RD BOONE NC 28607 561486518 15925 1013 PURCHASED COST TEACHING CURRICULUM QUALITY ENHANCEMENT & PATHWAYS MERRY-LAND ACADEMY 2663 HWY 105 SOUTH BOONE NC 28607 561973998 26144 1013 PURCHASED COST TEACHING CURRICULUM QUALITY ENHANCEMENT & PATHWAYS SUGAR GROVE DEVELOPMENTAL DAY SCHOOL PO BOX 453 SUGAR GROVE NC 28679 561854843 24475 911 PURCHASED COST TEACHING CURRICULUM QUALITY ENHANCEMENT & PATHWAYS SUNNY SIDE CHILD DEVELOPMENT CENTER PO BOX 1621 BOONE NC 28607 823155016 23856 972 PURCHASED COST TEACHING CURRICULUM QUALITY ENHANCEMENT & PATHWAYS WATAUGA COUNTY SCHOOLS 175 PIONEER TRAIL BOONE NC 28607 566001130 GOVERNMENT 309712 0 NC PRE-K KID COVE AT LYNHILL 565 GEORGE WILSON RD BOONE NC 28607 823439090 28574 404 PURCHASED COSTS TEACHING CURRICULUM QUALITY ENHANCEMENT & PATHWAYS BOONE AREA CHAMBER OF COMMERCE 579 GREENWAY RD SUITE 101 BOONE NC 28607 920858710 501(C)(3) 30073 0 EARLY CHILDHOOD EDUCATION & DEVELOPMENT 3 5 EMERGENCY ASSISTANCE 287 5077 PURCHASED COSTS DIAPERS, WIPES DPIL 1120 64 PURCHASED COSTS BOOKS TRIPLE P ATTENDANCE REWARDS 130 2306 PURCHASED COSTS GIFT CARDS ATTENDANCE REWARDS - ADOLENCE PARENTING PROGRAM 9 3356 PURCHASED COSTS GIFT CARDS FOR TEEN PARENTS FOR FOOD, FUEL, TOILETRIES, EDUCATIONAL SUPPLIES INCREDIBLE YEARS / CIRCLE OF PARENTS ATTENDANCE REWARDS 41 849 PURCHASED COSTS GIFT CARDS PARENTS AS TEACHERS -PARTICIPANT INCENTIVES 42 477 PURCHASED COSTS GIFT CARDS, DEVELOPMENTAL TOYS, BABY BLANKETS, CHILD-PROOF/HOME SAFETY KITS FAMILY CONNECTS-PARTICIPANT INCENTIVES 372 2752 PURCHASED COSTS INFORMATION MATERIALS, DIAPERS, WIPES, OINTMENTS, NEWBORN SUPPLIES ARPA- CRISIS ASSISTANCE 59 26714 8582 PURCHASED COSTS HOUSING, UTILITIES, MEDICAL, TRANSPORTATION, FOOD, CHILD CARE OR OTHER RELATED EMERGENCY NEEDS FOR FAMILIES WITH YOUNG CHILDREN POSTPARTUM SUPPORT 25 2079 PURCHASED COSTS ATTENDANCE REWARDS PARENT SUPPORT GROUP 10 374 PURCHASED COSTS ATTENDANCE REWARDS TEACHING STRATEGIES 2 284 PURCHASED COSTS TEACHER CURRICULUM PART I, LINE 2: LOCAL PARTNERSHIP MONITORS GRANTS TO INSURE THAT PURPOSE AND CRITERIA ARE BEING MET. GRANTS ARE MONITORED QUARTERLY WITH WRITTEN REPORTS PROVIDED TO THE GRANTEE AND SUBMITTED TO THE PROGRAM COORDINATOR. TECHNICAL ASSISTANCE IS PROVIDED BY THE PROGRAM COORDINATOR TO ENSURE THAT OBJECTIVES OF THE GRANT ARE BEING MET. SITE VISITS MAY BE MADE TO THE GRANTEE TO INSURE SUCCESSFUL IMPLEMENTATION OF THE GRANT. MONTHLY FINANCIAL STATUS REPORTS ARE SUBMITTED TO THE ORGANIZATION. IF FUNDING IS NOT BEING USED APPROPRIATELY THE GRANTEE IS CONTACTED BY THE FISCAL MANAGER AND THE ORGANIZATION'S POLICIES ARE FOLLOWED TO LIMIT OR POSSIBLY STOP PAYMENT. JENNIFER MAULDING KEY EMPLOYEE OF ASU CHILD DEVELOPMENT CENTER 282820 JENNIFER MAULDING IS A KEY EMPLOYEE OF APP STATE CHILD DEVELOPMENT CENTER, WHICH RECEIVES FUNDING FROM THE ORGANIZATION. 0 MORIAH STEGALL KEY EMPLOYEE OF ASU CHILD DEVELOPMENT CENTER 282820 MORIAH STEAGAL IS THE DIRECTOR OF THE APP STATE CHILD DEVELOPMENT CENTER, WHICH RECEIVES FUNDING FROM THE ORGANIZATION. 0 PAM SHUE KEY EMPLOYEE OF APPALACHIAN STATE UNIVERSITY 282820 APPALACHIAN STATE UNIVERSITY CHILD DEVELOPMENT CENTER AND LUCY BROCK CHILD DEVELOPMENT CENTER, WHICH RECEIVE FUNDING FROM THE ORGANIZATION, ARE PART OF APPALACHIAN STATE UNIVERSITY. 0 DEBBIE PHILLIPS KEY EMPLOYEE OF APPALACHIAN STATE UNIVERSITY 282820 APPALACHIAN STATE UNIVERSITY CHILD DEVELOPMENT CENTER AND LUCY BROCK CHILD DEVELOPMENT CENTER, WHICH RECEIVE FUNDING FROM THE ORGANIZATION, ARE PART OF APPALACHIAN STATE UNIVERSITY. 0 JESSICA HUNTER KEY EMPLOYEE OF APPALACHIAN STATE UNIVERSITY 282820 APPALACHIAN STATE UNIVERSITY CHILD DEVELOPMENT CENTER AND LUCY BROCK CHILD DEVELOPMENT CENTER, WHICH RECEIVE FUNDING FROM THE ORGANIZTION, ARE PART OF APPALACHIAN STATE UNIVERSITY. 0 HALEE HARTLEY OWNER OF KID COVE, LLC 28978 KID COVE, LLC RECEIVES FUNDING FROM THE ORGANIZATION. 0 FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR AND FINANCE DIRECTOR REVIEWS 990 FOR COMPLETENESS. FINANCE COMMITTEE REVIEWS AND RECOMMENDS TO FULL BOARD TO APPROVE. COPIES MADE AVAILABLE FOR FULL BOARD TO REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REVIEWS ITS CONFLICT OF INTEREST POLICY ANNUALLY AND HAS ALL BOARD MEMBERS SIGN THE POLICTY AGREEING THAT NO CONFLICT OF INTEREST EXISTS. FORM 990, PART VI, SECTION B, LINE 15 IN ORDER TO SET THE SALARY SCALE FOR THE EXECUTIVE DIRECTOR, THE PERSONNEL/FINANCE COMMITTEE OF THE CHILDREN'S COUNCIL (WITH AUTHORITY FROM THE BOARD TO SERVE AS THE SEARCH COMMITTEE) USED THREE CRITERIA TO MAKE A RECOMMENDATION TO THE FULL BOARD: (1) USED THE NC PARTNERSHIP FOR CHILDREN SALARY GUIDE; (2) DETERMINED COMPARABILITY IN TERMS OF THE THE NEW ED'S SALARY AND BENEFITS USED BY HER EMPLOYER AT THE TIME; (3) ESTIMATED COMPARABIITY BETWEEN THE SALARY BEING CONSIDERED AND LOCAL NON-PROFIT DIRECTORS SALARIES. THE SEARCH COMMITTEE MADE THE SALARY AND BENEFITS RECOMMENDATION TO THE FULL BOARD OF THE CHILDREN'S COUNCIL FOR APPROVAL.THE EXECUTIVE COMMITTEE REFERENCED THIS INFORMATION TO DETERMINE WAGE OR COST OF LIVING INCREASES ON AN ANNUAL BASIS AND AS PART OF THE ANNUAL PERFORMANCE REVIEW. FORM 990, PART VI, SECTION C, LINE 19 ORGANIZATION MAINTAINS A PUBLIC DISCLOSURE FILE THAT IS MADE AVAILABLE FOR INSPECTION UPON REQUEST. 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 CHILDREN'S COUNCIL OF WATAUGA COUNTY, INC. PART XII, 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 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.