2024-02-28T07:57:26-06:00 2023-06-30 561758856 MAST EVANS & ISENHOUR LLP P O BOX 1029 CONOVER NC 286131029 990 2022-07-01 581416331 THE CHILDREN'S COUNCIL OF WATAUGA COUNTY INC CHIL 8282625424 225 BIRCH ST 3 BOONE NC 28607 ELISHA CHILDERS EXECUTIVE DIRECTOR 8282625424 2024-02-28 1 ELISHA CHILDERS 999009999 0 DONALD D ISENHOUR P00128276 8284642812 2024-02-26 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ELISHA CHILDERS 225 BIRCH STREET SUITE 3 BOONE NC 28607 2249651 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. 13 13 30 70 0 0 2022837 2132434 15804 25587 17 2615 32036 27476 2070694 2188112 705387 936654 0 0 936653 899726 0 0 41645 269332 430773 1911372 2267153 159322 -79041 519211 434807 24301 18938 494910 415869 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 716548 661058 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 105 CHILDREN. 906483 129075 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 14 TEEN PARENTS AND THEIR BABIES RECEIVED 116 HOME VISITS WITH A TRAINED PARENT EDUCATOR AND 12 GROUP MEETINGS. PARENTS AS TEACHERS PROGRAM SERVED 29 PARENTS AND 28 CHILDREN. 24 DEVELOPMENTAL ASSESSMENTS WERE COMPLETED ON CHILDREN, AND 12 GROUP SESSIONS HELD. CIRCLE OF PARENTS PROGRAM HELD 2 SUPPORT GROUPS SERVING 42 PARENTS AND 9 CHILDREN. 81 GROUP SESSIONS HELD. INCREDIBLE YEARS PROGRAM CONDUCTED PARENTING CLASS THAT SERVED 30 PARENTS AND 22 CHILDREN. TRIPLE P PROGRAM PROVIDED SERVICES TO 102 PARENTS AND 188 CHILDREN OVER 127 TRIPLE P INTERVENTIONS. DIAPER BANK PROGRAM PROVIDED 81,807 DIAPERS AND 930 PACKS OF WIPES TO 263 CHILDREN IN WATAGUA COUNTY.POSTPARTUM SUPPORT GROUP MET 39 WEEKS OF THE YEAR SERVING 37 PARENTS. CIRCLE OF SECURITY PARENT CLASS SERVED 8 FAMILIES WITH 11 PARENTS AND 15 CHILDREN. EARLY CHILDHOOD LITERACY PROGRAM SERVED 1124 CHILDREN THROUGH THE DOLLY PARTON IMAGINATION LIBRARY (DPIL). DPIL DISTRUBTED 21,941 BOOKS. RAISUNG A READER PROGRAM SERVED 132 CHILDREN. EMERGENCY/CRISIS SUPPORT WAS PROVIDED TO 40 FAMILIES INPACTING 98 CHILDREN. 215888 10708 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. 202 TEACHERS BENEFITTED FROM HIGH QUALITY TRAININGS. 67 TRAININGS WERE HELD. 8 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 SERVIED 11 CHILDREN IN A HIGH QUALITY PRESCHOLL PROGRAM FOR STUDENTS WHO ARE ENGLISH LANGUAGE LEARNERS. RESOURCE LIBRARY PROGRAM SERVED 50 INDIVIDUALS OVER 204 VISITS. 177118 135813 CHILD CARE AND EDUCATION AFFORDABILITY - THE CHILDREN'S COUNCIL PROVIDED FUNDS TO SUPPORT 10 (OF 68 CHILDREN) WHO RECEIVED CHILD CARE SUBSIDY. 5148 0 HEALTH AND SAFETY - EARLY INTERVENTION SERVICES 182266 135813 2021185 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 1 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 19 0 1 30 1 0 0 0 0 0 0 0 0 0 0 X 13 13 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 BOARD MEMBER 0.50 X 0 0 0 TAMARA DIVENERE VICE-CHAIR 2.00 X X 0 0 0 WESLEY BERRY BOARD MEMBER 0.50 X 0 0 0 KINDSAY REEDER BOARD MEMBER 0.50 X 0 0 0 JONATHAN LUBKEMANN FINANCE CHAIR 2.00 X X 0 0 0 JESSICA HUNTER BOARD MEMBER 0.50 X 0 0 0 SHANE FOX BOARD MEMBER 0.50 X 0 0 0 DEBORAH PHILLIPS CHAIR, PROGRAMS & SERVICES 2.00 X X 0 0 0 JENNIFER MAULDING BOARD MEMBER 0.50 X 0 0 0 RHONDA RUSSELL CHAIR 2.00 X X 0 0 0 TODD CASTLE 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 PAM SHIRLEY BOARD MEMBER 0.50 X 0 0 0 ELISHA CHILDERS EXECUTIVE DIRECTOR 40.00 X X 75052 0 10787 75052 0 10787 0 0 0 0 0 1832338 300096 2132434 DUAL SCHOOL 900099 22353 22353 TRAINING 900099 3219 3219 LIBRARY MEMBERSHIP 900099 15 15 25587 2615 2615 84801 61539 23262 23262 SALES TAX REFUND 900099 4188 4188 REIMBURSEMENTS 900099 26 26 4214 2188112 29801 0 25877 X 862133 862133 74521 74521 78092 58991 19101 682663 567418 82299 32946 17799 13961 2850 988 62563 55444 2270 4849 58609 47935 8055 2619 6465 6465 232826 229486 3340 3834 1667 2167 20053 11667 8386 25306 12751 12555 45327 22950 22377 16391 14839 1552 18759 17332 1427 20119 6819 13057 243 TRAINING 12227 11890 337 COMPUTERS/PRINTERS 500+ 7838 2752 5086 DUES/SUBSCRIPTIONS 7495 5760 1735 SALES TAX 6438 6438 7695 2869 4826 2267153 2021185 204323 41645 355737 258605 163474 176202 519211 434807 24301 18938 24301 18938 X 296464 218925 198446 196944 494910 415869 519211 434807 -79041 0 X X 0 1 X 1 1 1 X 1456647 1709569 1597912 2022837 2132435 8919400 1456647 1709569 1597912 2022837 2132435 8919400 8919400 1072 255 1348 17 2615 5307 3754 6333 5839 7368 4189 27483 8952190 138878 0.99630 0.99630 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SALES TAX REFUNDS - 2018 AMOUNT: $ 3,754. 2019 AMOUNT: $ 6,333. 2020 AMOUNT: $ 5,839. 2021 AMOUNT: $ 7,368. 2022 AMOUNT: $ 4,189. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 2188112 0 2188112 0 2188112 2267153 0 2267153 0 2267153 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, 2023. INCOME TAX RETURNS FOR 2020 THROUGH 2022 REMAIN OPEN TO EXAMINATION BY THE TAX AUTHORITIES. 45TH ANNIVERSITY 65772 65772 5000 20049 2250 8468 2534 8486 FIRE ROCK STATION 15180 15180 10000 2686 3 3849 3849 2066 84801 84801 5000 20049 12250 8468 2534 13238 61539 23262 0.00000 NC 1 0 0 0 0 0 1 LUCY BROCK CHILD DEVELOPMENT CENTER ASU BOX 32167 BOONE NC 28608 561176030 GOVERNMENT 314216 0 NC PRE K SUBSIDY LYNHILL CHILD DEVELOPMENT CENTER 565 GEORGE WILSON RD BOONE NC 28607 561486518 37100 1240 PURCHASED COST SUPPLIES DUAL SUBSIDY TANF/CCDF; IT INCENTIVES MERRY-LAND ACADEMY 2663 HWY 105 SOUTH BOONE NC 28607 561973998 32613 995 PURCHASED COST SUPPLIES DUAL SUBSIDY TANF/CCDF; IT INCENTIVES SUGAR GROVE DEVELOPMENTAL DAY SCHOOL PO BOX 453 SUGAR GROVE NC 28679 561854843 29222 550 PURCHASED COST SUPPLIES DUAL SUBSIDY TANF/CCDF; IT INCENTIVES SUNNY SIDE CHILD DEVELOPMENT CENTER PO BOX 1621 BOONE NC 28607 823155016 27355 1545 PURCHASED COSTS SUPPLIES DUAL SUBSIDY TANF/CCDF; IT INCENTIVES WATAUGA COUNTY SCHOOLS 175 PIONEER TRAIL BOONE NC 28607 566001130 GOVERNMENT 346842 0 NC PRE-K WATAUGA COUNTY IMMIGRANT JUSTICE COALITION 278 SUNSET MOUNTAIN ROAD BOONE NC 28607 833706459 43857 15595 PURCHASED COSTS OPERATING EXPENSES OUTREACH 2 5 EMERGENCY ASSISTANCE 40 28027 PURCHASED COSTS DIAPERS, FOOD BOXES, SUPPLIES DPIL 13 95 PURCHASED COSTS BOOKS OUTREACH 96 5072 PURCHASED COSTS ATTENDANCE REWARDS - ADOLENCE PARENTING PROGRAM 14 6381 PURCHASED COSTS GIFT CARDS FOR TEEN PARENTS FOR FOOD, FUEL, TOILETRIES, EDUCATIONAL SUPPLIES INCREDIBLE YEARS / CIRCLE OF PARENTS ATTENDANCE REWARDS 72 8947 PURCHASED COSTS GIFT CARDS PARENTS AS TEACHERS -PARTICIPANT INCENTIVES 29 1237 PURCHASED COSTS GIFT CARDS, DEVELOPMENTAL TOYS, BABY BLANKETS, CHILD-PROOF/HOME SAFETY KITS FAMILY CONNECTS-PARTICIPANT INCENTIVES 283 14018 PURCHASED COSTS INFORMATION MATERIALS, DIAPERS, WIPES, OINTMENTS, NEWBORN SUPPLIES CHILDCARE RESOURCE AND REFERRAL 202 5483 PURCHASED COSTS CLASSROOM MATERIALS AND CURRICULUM CHILDCARE QUALITY SUPPORT 8 2748 PURCHASED COSTS SUPPLIES, BOOKS RAISING A READER 132 2513 PIRCHASED COSTS GIFT CARDS, BOOKS 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 314359 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 314359 MORIAH STEAGAL IS THE DIRECTOR OF THE APP STATE CHILD DEVELOPMENT CENTER, WHICH RECEIVES FUNDING FROM THE ORGANIZATION. 0 RHONDA RUSSELL KEY EMPLOYEE OF APPALACHIAN STATE UNIVERSITY 314359 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 314359 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 PAM SHIRLEY KEY EMPLOYEE OF WATAUGA COUNTY PUBLIC SCHOOLS 346842 WATAUGA COUNTY PUBLIC SCHOOLS IS A NC PRE-K PROVIDER. 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 IX, LINE 11G CIRCLE OF PARENTS: PROGRAM SERVICE EXPENSES 9,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,000. FAMILY CONNECTS - NURSES: PROGRAM SERVICE EXPENSES 184,890. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 184,890. FAMILY SUPPORT - IY: PROGRAM SERVICE EXPENSES 23,040. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,040. OUTREACH: PROGRAM SERVICE EXPENSES 6,840. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,840. EARLY INTERVENTION: PROGRAM SERVICE EXPENSES 700. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 700. TRAINING: PROGRAM SERVICE EXPENSES 4,930. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,930. OTHER: PROGRAM SERVICE EXPENSES 86. MANAGEMENT AND GENERAL EXPENSES 3,340. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,426. 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 6-30-23.