Civic Intelligence

Richmond County Partnership for Children Inc.

990 • Fiscal year 2017 • EIN 31-1575604

Jul 01, 2016 to Jun 30, 2017 • Filed on Feb 02, 2018

PO Box 1944Rockingham, NC 27380-1944

(910) 997-3773

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

44th percentile

0.01x

Higher debt load relative to assets than 44% of similar nonprofits.

2017 filings • NTEE B • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

34th percentile

0.00x

Higher debt load relative to revenue than 34% of similar nonprofits.

2017 filings • NTEE B • $500k-$1M nonprofits • Source year 2017

Net Margin

35th percentile

0.2%

Higher net margin than 35% of similar nonprofits.

2017 filings • NTEE B • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • NTEE B • $500k-$1M nonprofits • Source year 2017

Asset Growth

84th percentile

42%

Faster asset growth than 84% of similar nonprofits.

2017 filings • NTEE B • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

38th percentile

0.7%

Faster revenue growth than 38% of similar nonprofits.

2017 filings • NTEE B • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

$2,546

No earlier filing loaded for comparison.

Net Assets

$2,519

No earlier filing loaded for comparison.

Liabilities

$27

No earlier filing loaded for comparison.

Revenue

$777,879

No earlier filing loaded for comparison.

Expenses

$776,638

No earlier filing loaded for comparison.

Net Income

$1,241

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0-$50KAssets 2017: $2,546Liabilities 2017: $27Net Assets 2017: $2,5192017Assets 2018: $4,467Liabilities 2018: $3,403Net Assets 2018: $1,0642018Assets 2019: $50,330Liabilities 2019: $47,384Net Assets 2019: $2,9462019Assets 2020: $45,939Liabilities 2020: $38,736Net Assets 2020: $7,2032020Assets 2021: $88,177Liabilities 2021: $80,772Net Assets 2021: $7,4052021Assets 2022: $121,434Liabilities 2022: $125,563Net Assets 2022: -$4,1292022Assets 2024: $35,797Liabilities 2024: $83Net Assets 2024: $35,7142024

Highlighted filing

2017

Assets$2,546
Liabilities$27
Net Assets$2,519

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2017: $777,879Expenses 2017: $776,638Net Income 2017: $1,2412017Revenue 2018: $787,551Expenses 2018: $789,006Net Income 2018: -$1,4552018Revenue 2019: $739,973Expenses 2019: $738,089Net Income 2019: $1,8842019Revenue 2020: $789,952Expenses 2020: $785,695Net Income 2020: $4,2572020Revenue 2021: $672,890Expenses 2021: $672,688Net Income 2021: $2022021Revenue 2022: $685,131Expenses 2022: $696,665Net Income 2022: -$11,5342022Revenue 2024: $818,683Expenses 2024: $821,556Net Income 2024: -$2,8732024

Highlighted filing

2017

Revenue$777,879
Expenses$776,638
Net Income$1,241
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Feb 2, 2018
Return Version
2016v3.0
Gross Receipts
$777,879
Mission and Program Overview

Mission

Richmond County Partnership for Children advances a high-quality, accountable system of care and early education for each child beginning with a healthy birth, and supports families to improve early childhood health and development to ensure children are prepared for success in school and a global community

The richmond county partnership for children's mission is to create a higher quality of life for children birth to age 5 in richmond county. The emphasis is to ensure that every child in richmond county enters school healthy and ready to succeed in becomoing an avid learner and ultimately a productive citizen who contributes to the future well-being of the community. Through collaborative efforts within the county, the partnership will ensure that all pre-kindergarten aged children will have affordable, accessible, high quality child care, will be healthy, and their families will have knowledge of and access to community support services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,799$2,546▲ $747
Total Assets$1,799$2,546▲ $747
Liabilities
Accounts Payable and Accrued Expenses$521$27▼ $494
Total Liabilities$521$27▼ $494
Net Assets / Fund Balance
Unrestricted Net Assets$1,278$2,519▲ $1,241
Total Net Assets Fund Balance$1,278$2,519▲ $1,241
Total Liabilities and Net Assets / Fund Balance$1,799$2,546▲ $747
Compensation and Service Providers

Board Members and Trustees

NameTitle
Herman WilliamsChairman
Alison DuckworthVice Chair
Bryan LeggettBoard Member
Christy LandBoard Member
Dr Masoud AhdiehBoard Member
James MclesterBoard Member
Jennifer MurrayBoard Member
John MasseyBoard Member
Justin ClarkBoard Member
Marcia LambethBoard Member
Rev Steve CrewsBoard Member
Sharon HutchinsonBoard Member
Susan KellyBoard Member
Julie BryantDirector of
Martha Vance ThorntonExecutive Di
Rhonda PhillipsSecretary
Wiley MabeTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Richmond County SchoolsNc PrekPO BOX 1259, Hamlet, NC 28345$122,000
Revenue and Support

Revenue Composition

Contributions and Grants
$775,500
Program Service Revenue
$1,481
Investment Income
$5
Other Revenue
$893
All Other Contributions
$6,625
Change in Net Assets
$1,241
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$384,812
Other Expenses$326,029
Grants and Similar Amounts Paid$65,797
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$222,292$55,573-$277,865
Fees for Services Other$240,859$3,327-$244,186
Other Employee Benefits$54,786$13,696-$68,482
Grants to Domestic Individuals$33,079--$33,079
Grants to Domestic Orgs$32,718--$32,718
Office Expenses$25,708$6,427-$32,135
Occupancy$22,032$5,508-$27,540
Payroll Taxes$16,499$4,125-$20,624
Pension Plan Contributions$14,273$3,568-$17,841
Travel$3,500$876-$4,376
Conferences and Meetings$2,986$746-$3,732
Insurance-$2,891-$2,891
Fees for Services Accounting-$1,302-$1,302
All Other Expenses$894$162-$1,056
Other Expenses$820$1,024-$820
Advertising$651--$651
Total Functional Expenses$674,638$102,000$0$776,638
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Cc Star Enhancement---$32,718
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Richmond County SchoolsBoard MemberService ProviderNo$122,000
SANDHILLS CHILDREN'S CENTERBoard MemberService ProviderNo$60,000
Richmond County Health DepartmentBoard MemberService ProviderNo$45,550
Mf Enterprises RcBoard MemberOffice RentalNo$23,022
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Form 990 is reviewed by the director of finance and the executive director, then forwarded to the board chair for review/signature before mailing. A copy of the 990 is made available for public review upon request.

Form 990, Page 6, Part VI, Line 12C

All employees sign the conflict of interest document and these are dept on file. Board members sign the conflict of interest document upon joining the board, and the chairman is required to sign the document annually. Any board member who may benefit directly or indirectly from the partnership's disbursement of funds abstains from deliberations and voting by the partnership regarding the disbursement of those funds.

Form 990, Page 6, Part VI, Line 15A

Salary approval is given by executive board members who vote in closed session, as documented int he closed session minutes.

Form 990, Page 6, Part VI, Line 15B

The director of finance's salary is approved by the board. With the exception of the exceutive director and the director of finance, no other officer receives compensation.

Form 990, Page 6, Part VI, Line 19

The parnership's governing documents, form 990, and policies and procedures are available for public inspection at the partnership's office upon request.

Filing and Contact Details

Filer

Filer Name
Richmond County Partnership for
EIN
31-1575604
Phone
9109973773
Address
PO BOX 1944, ROCKINGHAM, NC 27380-1944

Signing Officer

Name
Martha Vance Thornton
Title
Executive Director
Phone
9109973773
Signed
2018-02-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Martha Vance Thornton
Formed
1996
Legal Domicile
Nc
Voting Board Members
15
Independent Board Members
11
Employees
6
Volunteers
15

Preparer

Firm
Winston Williams Creech Evans & Co Llp
Address
PO BOX 1366, OXFORD, NC 27565-0487
Preparer
James P Winston Ii
Phone
9196935196
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The richmond county partnership for children's mission is to create a higher quality of life for children birth to age 5 in richmond county. The emphasis is to ensure that every child in richmond county enters school healthy and ready to succeed in becomoing an avid learner and ultimately a productive citizen who contributes to the future well-being of the community. Through collaborative efforts within the county, the partnership will ensure that all pre-kindergarten aged children will have affordable, accessible, high quality child care, will be healthy, and their families will have knowledge of and access to community support services.

Form 990, Page 2, Part III, Line 4A

Program also provided approximately 30,000 in classroom materials, staff benefits, teacher tuition and books, and teacher training. The quality enhancement program is designed to help licensed child care facilities improve their program and earn a higher star rating. Education-based salary supplements totaling more than 24,876 were offered to 49 child care teachers from 18 facilities. 100% of the recipients said that the supplement encouraged them to remain in the child care profession or affected their decision to continue their education. In addition to supplements, professional development provided 63 counseling consultations related to continued education, which resulted in professional development plans for 31 teachers. Child care resource and referral provided technical assistance on program management, health and safety issues, environment rating scales assessments, room arrangement and center specific trainings. Following 40 technical visits to facilities by partnership staff, all teachers said the services impacted the quality of child care the offer. The program also provided continuing education workshops for teachers, and 100% of attendees said the training gave them new knowledge and skills to use in their careers. More than 157 teachers attened non-cdit based training or workships. 23 child care facilities visited the partnership's lending library, obtaining toys, games, learning materials and classroom supplies. 103 parents also used the lending library last year. In all, there were 796 visits by teachers and families to the library. All visitors reported that the materials enhanced the learning experience for their children. Referrals for child care are no being handled by the regional call center.

Form 990, Page 2, Part III, Line 4D

Family support-the partnership's reach our and read program involved partnering with medical care practices to provide early literacy opportunities for children (6 months to 5 years) and their parents. During the well-child routine visits, parents received books to take home and read aloud to their children, encouraging parent-child interactions as part of the early literacy and language development. 1,386 children received 1,452 books under this program. Child care & education affordability - the partnership implemented a subsidy program on a direct per child basis to provide dual subsidy public prekindergarten financial assistance to public schools or 4 or 5 star- rated facilities. The funds were used for purchase of care and enhancements for non-nc prekindergarten care for temporary assistance for needy families (tanf0 eligibile or child care development fund (ccdf) eligible families. 39 children received assistance through smart-start funds. In addition, 21 families received support and training to enable them to better serve their child or meet their family needs. 93% of the parents stated that they now are extremely confident in applying new parenting skills and reported having the necessary information to help them provide learning opportunities that will lead to school readiness.

Form 990, Part IX, Line 11G

Purchase svcs/contracts 227,550 0 0 other computer expenses 8,278 2,070 0 repairs & maintenance 2,054 513 0 workmen's compensation 2,977 744 0 total 240,859 3,327 0

Financial Statement Notes

Schedule D, Page 3, Part X

X the richmond 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 poositions 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 richmond partnership does not believe there are any unrecognized benefits or costs as of june 30, 2017.

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IRS990/ActivityOrMissionDesc0THE RICHMOND COUNTY PARTNERSHIP FOR CHILDREN'S MISSION IS TO CREATE A HIGHER QUALITY OF LIFE FOR CHILDREN BIRTH TO AGE 5 IN RICHMOND COUNTY. THE EMPHASIS IS TO ENSURE THAT EVERY CHILD IN RICHMOND COUNTY ENTERS SCHOOL HEALTHY AND READY TO SUCCEED IN BECOMOING AN AVID LEARNER AND ULTIMATELY A PRODUCTIVE CITIZEN WHO CONTRIBUTES TO THE FUTURE WELL-BEING OF THE COMMUNITY. THROUGH COLLABORATIVE EFFORTS WITHIN THE COUNTY, THE PARTNERSHIP WILL ENSURE THAT ALL PRE-KINDERGARTEN AGED CHILDREN WILL HAVE AFFORDABLE, ACCESSIBLE, HIGH QUALITY CHILD CARE, WILL BE HEALTHY, AND THEIR FAMILIES WILL HAVE KNOWLEDGE OF AND ACCESS TO COMMUNITY SUPPORT SERVICES.
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IRS990/Desc0CHILD CARE & EDUCATION QUALITY SERVICE ACTIVITIES INCLUDED STAR ENHANCEMENT GRANTS TO CHILD CARE CENTERS TO MAINTAIN STAR RATINGS, QUALITY ENHANCEMENT GRANTS TO CHILD CARE CENTERS FOR EQUIPMENT AND MATERIALS PURCHASSES AND MAINENANCE, AND EDUCATION-BASED SALARY SUPPLEMENTS TO AUGMENT TEACHERS' SALARIES AND PROVIDE AN INCENTIVE FOR TEACHERS TO CONTINUE THEIR EDUCATION. ALSO, CHILD CARE RESOURCE AND REFERRAL SUPPORT SERVICES WERE OFFERED TO CHILD CARE PROVIDERS, FAMILIES AND BUSINESSES. CHILD CARE CENTERS ALSO BENEFITED LAST YEAR FROM THE STAR ENHANCEMENT PROGRAM, WHICH IS DESIGNED TO HELP SITES MAINTAIN THEIR CURRENT RATING OF 4 OR 5 STARS. THE PROGRAM OFFERED FREE TECHNICAL ASSISTANCE TO PROGRAMS THAT SOUGHT TO IMPROVE THEIR STAR RATINGS AND OFFERED QUARTERLY BONUSES TO 4-5 STAR FACILITIES. THE PROGRAM ALSO PROVIDED APPROXIMATELY 30,000 IN CLASSROOM MATERIALS, STAFF BENEFITS, TEACHER TUITION AND BOOKS, AND TEACHER TRAINING. THE QUALITY ENHANCEMENT PROGRAM IS DESIGNED TO HELP LICENSED CHILD CARE FACILITIES IMPROVE THEIR PROGRAM AND EARN A HIGHER STAR RATING. EDUCATION-BASED SALARY SUPPLEMENTS TOTALING MORE THAN 24,876 WERE OFFERED TO 49 CHILD CARE TEACHERS FROM 18 FACILITIES. 100% OF THE RECIPIENTS SAID THAT THE SUPPLEMENT ENCOURAGED THEM TO REMAIN IN THE CHILD CARE PROFESSION OR AFFECTED THEIR DECISION TO CONTINUE THEIR EDUCATION. IN ADDITION TO SUPPLEMENTS, PROFESSIONAL DEVELOPMENT PROVIDED 63 COUNSELING CONSULTATIONS RELATED TO CONTINUED EDUCATION, WHICH RESULTED IN PROFESSIONAL DEVELOPMENT PLANS FOR 31 TEACHERS. CHILD CARE RESOURCE AND REFERRAL PROVIDED TECHNICAL ASSISTANCE ON PROGRAM MANAGEMENT, HEALTH AND SAFETY ISSUES, ENVIRONMENT RATING SCALES ASSESSMENTS, ROOM ARRANGEMENT AND CENTER SPECIFIC TRAININGS. FOLLOWING 40 TECHNICAL VISITS TO FACILITIES BY PARTNERSHIP STAFF, ALL TEACHERS SAID THE SERVICES IMPACTED THE QUALITY OF CHILD CARE THE OFFER. THE PROGRAM ALSO PROVIDED CONTINUING EDUCATION WORKSHOPS FOR TEACHERS, AND 100% OF ATTENDEES SAID THE TRAINING GAVE THEM NEW KNOWLEDGE AND SKILLS TO USE IN THEIR CAREERS. MORE THAN 157 TEACHERS ATTENED NON-CDIT BASED TRAINING OR WORKSHIPS. 23 CHILD CARE FACILITIES VISITED THE PARTNERSHIP'S LENDING LIBRARY, OBTAINING TOYS, GAMES, LEARNING MATERIALS AND CLASSROOM SUPPLIES. 103 PARENTS ALSO USED THE LENDING LIBRARY LAST YEAR. IN ALL, THERE WERE 796 VISITS BY TEACHERS AND FAMILIES TO THE LIBRARY. ALL VISITORS REPORTED THAT THE MATERIALS ENHANCED THE LEARNING EXPERIENCE FOR THEIR CHILDREN. REFERRALS FOR CHILD CARE ARE NO BEING HANDLED BY THE REGIONAL CALL CENTER.
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IRS990/MissionDesc0THE RICHMOND COUNTY PARTNERSHIP FOR CHILDREN'S MISSION IS TO CREATE A HIGHER QUALITY OF LIFE FOR CHILDREN BIRTH TO AGE 5 IN RICHMOND COUNTY. THE EMPHASIS IS TO ENSURE THAT EVERY CHILD IN RICHMOND COUNTY ENTERS SCHOOL HEALTHY AND READY TO SUCCEED IN BECOMOING AN AVID LEARNER AND ULTIMATELY A PRODUCTIVE CITIZEN WHO CONTRIBUTES TO THE FUTURE WELL-BEING OF THE COMMUNITY. THROUGH COLLABORATIVE EFFORTS WITHIN THE COUNTY, THE PARTNERSHIP WILL ENSURE THAT ALL PRE-KINDERGARTEN AGED CHILDREN WILL HAVE AFFORDABLE, ACCESSIBLE, HIGH QUALITY CHILD CARE, WILL BE HEALTHY, AND THEIR FAMILIES WILL HAVE KNOWLEDGE OF AND ACCESS TO COMMUNITY SUPPORT SERVICES.
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IRS990/PrincipalOfficerNm0MARTHA VANCE THORNTON
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IRS990/ProgSrvcAccomActy2Grp/Desc0PROGRAM SUPPORT- PROGRAM MANAGEMENT ACTIVITIES INCLUDED CONDUCTING ON-SITE FISCAL AND PROGRAMMTIC MONITORING OF ALL FUNDED PROJECTS, AS WELL AS THE ONGOING COORDINATION OF PROJECTS AND ACTIVITIES TO DETERMINE IF SHORT-TERM AND LONG-TERM GOALS ARE BEING ACHIEVED.
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IRS990/ProgSrvcAccomActy3Grp/Desc0HEALTH & SAFETY - NURSES IN THE CHILD CARE HEALTH CONSULTANT PROGRAM, ADMINISTERED BY THE RICHMOND COUNTY HEALTH DEPARTMENT, WORKED DIRECTLY WITH LICENSED CHILD CARE FACILITIES IN RICHMOND COUNTY TO ADDRESS HEALTH, SAFETY AND NUTRITIONAL NEEDS THROUGH TRAININGS, EDUCATION AND CONSULTATION SERVICES. THE PROGRAM ALSO OFFERED INTENSIVE TECHNICAL ASSISTANCE SUCH AS ON-SITE ASSESSMENTS OF HEALTH AND SAFETY PRACTICES WITH ACTION PLANS IF NEEDED, HEALTH AND SAFETY POLICY REVIEWS, REVISION AND DEVELOPMENT. ASSISTANCE INCLUDED GROUP TRAININGS, ASSISTANCE IWTH ANNUAL IMMUNIZATION REPORTS, IMMUNIZATION AUDITS AND ASSISTANCE WITH THE INCLUSION OF CHILDREN WITH SPECIAL HEALTH NEEDS. DURING THE LAST FISCAL YEAR, STAFF MADE 264 PM- SITE CONSULTATIONS AT CHILD CARE FACILITIES.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0FAMILY SUPPORT-THE PARTNERSHIP'S REACH OUR AND READ PROGRAM INVOLVED PARTNERING WITH MEDICAL CARE PRACTICES TO PROVIDE EARLY LITERACY OPPORTUNITIES FOR CHILDREN (6 MONTHS TO 5 YEARS) AND THEIR PARENTS. DURING THE WELL-CHILD ROUTINE VISITS, PARENTS RECEIVED BOOKS TO TAKE HOME AND READ ALOUD TO THEIR CHILDREN, ENCOURAGING PARENT-CHILD INTERACTIONS AS PART OF THE EARLY LITERACY AND LANGUAGE DEVELOPMENT. 1,386 CHILDREN RECEIVED 1,452 BOOKS UNDER THIS PROGRAM. CHILD CARE & EDUCATION AFFORDABILITY - THE PARTNERSHIP IMPLEMENTED A SUBSIDY PROGRAM ON A DIRECT PER CHILD BASIS TO PROVIDE DUAL SUBSIDY PUBLIC PREKINDERGARTEN FINANCIAL ASSISTANCE TO PUBLIC SCHOOLS OR 4 OR 5 STAR- RATED FACILITIES. THE FUNDS WERE USED FOR PURCHASE OF CARE AND ENHANCEMENTS FOR NON-NC PREKINDERGARTEN CARE FOR TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF0 ELIGIBILE OR CHILD CARE DEVELOPMENT FUND (CCDF) ELIGIBLE FAMILIES. 39 CHILDREN RECEIVED ASSISTANCE THROUGH SMART-START FUNDS. IN ADDITION, 21 FAMILIES RECEIVED SUPPORT AND TRAINING TO ENABLE THEM TO BETTER SERVE THEIR CHILD OR MEET THEIR FAMILY NEEDS. 93% OF THE PARENTS STATED THAT THEY NOW ARE EXTREMELY CONFIDENT IN APPLYING NEW PARENTING SKILLS AND REPORTED HAVING THE NECESSARY INFORMATION TO HELP THEM PROVIDE LEARNING OPPORTUNITIES THAT WILL LEAD TO SCHOOL READINESS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0X THE RICHMOND 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 POOSITIONS 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 RICHMOND PARTNERSHIP DOES NOT BELIEVE THERE ARE ANY UNRECOGNIZED BENEFITS OR COSTS AS OF JUNE 30, 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0PROFESSIONAL DEVELOPMENT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1REACH OUT AND READ
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2CC&R AWARDS
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0BOOKS
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE PARNERSHIP FOLLOWS ESTABLISHED CRITERIA, POLICIIES AND PROCEDURES FOR THE AWARDING AND MONITORING OF GRANT FUNDS. EACH PROGRAM HAS SPECIFIC ELIGIBILITY REQUIEMENTS, PAYMENT METHODS, AND FINANCIAL AND PROGRAMMATIC MONITORING POLICIES. THE PARTNERSHIP IS ALSO SUBJECT TO MONITROING BY THE STATE OF NORTH CAROLINA PARTNERSHIP FOR CHILDREN, INC., AND IS REQUIRED TO MAINTIAN SPECIFIC DOCUMENTATION RELATED TO GRANTS AND OTHER ASSISTANCE.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0RICHMOND COUNTY HEALTH DEPARTMENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1MF ENTERPRISES RC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2RICHMOND COUNTY SCHOOLS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm3SANDHILLS CHILDREN'S CENTER
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1OFFICE RENTAL
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IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0SCHEDULE L, PART V - ADDITIONAL INFORMATION SMART START IS A PUBLIC-PRIVATE INITIATIVE THAT PROVIDES HIGH QUALITY EARLY CHILDHOOD EDUCATION FUNDING TO ALL NORTH CAROLINA COUNTIES. SMART START FUNDS ARE USED TO IMPROVE THE QUALITY OF CHILD CARE, MAKE CHILD CARE MORE AFFORDABLE AND ACCESSIBLE, PROVIDE ACCESS TO HEALTH SERVICES AND OFFER FAMILY SUPPORT. THE SMART START PROGRAM IS IMPLEMENTED STATEWIDE BY THE NORTH CAROLINA PARTNERSHIP FOR CHILDREN AND LOCAL PARTNERSHIPS THAT SERVE EACH COUNTY. THE COMPOSITION OF LOCAL PARTNERSHIP BOARDS IS MANDATED BY THE STATE OF NORTH CAROLINA AND CONSISTS OF SPECIFIC REPRESENTATIVES FROM THE COMMUNITY TO GUARANTEE REPRESENTATION WHICH MOST BROADLY REFLECTS THE MAKE-UP OF THE LOCAL PARTNERSHIP SERVICE AREA, ESPECIALLY IN AREAS OF BUSINESS/COMMUNITY, SERVICE AND GOVERNMENT. IN CARRYING OUT SMART START PROGRAM ACTIVITIES, LOCAL PARTNERSHIPS MAY ENTER INTO SERVICE PROVIDER CONTRACTS WITH OR, PROVIDE GRANTS TO, ENTITIES WHO ARE REPRESENTED ON THE BOARD. IN SO DOING, PARTNERSHIPS ARE TO STRICTLYADHERE TO ESTABLISHED CONFLICTS OF INTEREST AND DECLARE SUCH CONFLICT BEFORE AN AGENDA ITEM IN QUESTION IS DISCUSSED OR VOTED UPON BY THE FULL BOARD.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
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