Civic Intelligence

Wilkes Community Partnership

EIN 56-1875083 • 501(c)3 • North Wilkesboro, NC

Profile

To ensure that children enter school healthy and ready to succeed.

1915 West Park Drive 107North Wilkesboro, NC 28659

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

52nd percentile

0.08x

Higher debt load relative to assets than 52% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

42nd percentile

0.03x

Higher debt load relative to revenue than 42% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Source year 2025

Net Margin

54th percentile

7.1%

Higher net margin than 54% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

56th percentile

$75,949

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

NTEE B • $1M-$5M nonprofits • Source year 2025

Asset Growth

73rd percentile

17%

Faster asset growth than 73% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

84th percentile

66%

Faster revenue growth than 84% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$851,996

Up $125,416 (+17%) from 2024

Liabilities

Down

$70,199

Down $26,646 (-28%) from 2024

Net Assets

Up

$781,797

Up $152,062 (+24%) from 2024

Revenue

Up

$2,139,913

Up $848,739 (+66%) from 2024

Expenses

Up

$1,987,851

Up $1,012,706 (+104%) from 2024

Net Income

Down

$152,062

Down $163,967 (-52%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0-$500KAssets 2010: $1,891Liabilities 2010: $4,793Net Assets 2010: -$2,9022010Assets 2011: $16,250Liabilities 2011: $1,410Net Assets 2011: $14,8402011Assets 2012: $36,962Liabilities 2012: $12,305Net Assets 2012: $24,6572012Assets 2013: $76,930Liabilities 2013: $12,853Net Assets 2013: $64,0772013Assets 2014: $73,962Liabilities 2014: $10,738Net Assets 2014: $63,2242014Assets 2015: $63,139Liabilities 2015: $6,427Net Assets 2015: $56,7122015Assets 2016: $92,036Liabilities 2016: $4,667Net Assets 2016: $87,3692016Assets 2017: $105,989Liabilities 2017: $9,030Net Assets 2017: $96,9592017Assets 2018: $135,765Liabilities 2018: $283Net Assets 2018: $135,4822018Assets 2019: $165,296Liabilities 2019: $24,102Net Assets 2019: $141,1942019Assets 2020: $205,039Liabilities 2020: $39,275Net Assets 2020: $165,7642020Assets 2021: $265,030Liabilities 2021: $66,589Net Assets 2021: $198,4412021Assets 2022: $300,737Liabilities 2022: $92,311Net Assets 2022: $208,4262022Assets 2023: $415,269Liabilities 2023: $101,563Net Assets 2023: $313,7062023Assets 2024: $726,580Liabilities 2024: $96,845Net Assets 2024: $629,7352024Assets 2025: $851,996Liabilities 2025: $70,199Net Assets 2025: $781,7972025

Highlighted filing

2025

Assets$851,996
Liabilities$70,199
Net Assets$781,797

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,052,2522010Revenue 2011: $1,042,610Expenses 2011: $1,024,867Net Income 2011: $17,7432011Revenue 2012: $923,963Expenses 2012: $914,545Net Income 2012: $9,4182012Revenue 2013: $889,923Expenses 2013: $850,503Net Income 2013: $39,4202013Revenue 2014: $801,816Expenses 2014: $802,669Net Income 2014: -$8532014Revenue 2015: $691,583Expenses 2015: $698,095Net Income 2015: -$6,5122015Revenue 2016: $726,330Expenses 2016: $695,674Net Income 2016: $30,6562016Revenue 2017: $699,117Expenses 2017: $689,525Net Income 2017: $9,5922017Revenue 2018: $761,689Expenses 2018: $723,167Net Income 2018: $38,5222018Revenue 2019: $783,229Expenses 2019: $777,516Net Income 2019: $5,7132019Revenue 2020: $829,082Expenses 2020: $803,494Net Income 2020: $25,5882020Revenue 2021: $777,857Expenses 2021: $745,180Net Income 2021: $32,6772021Revenue 2022: $774,200Expenses 2022: $764,215Net Income 2022: $9,9852022Revenue 2023: $890,558Expenses 2023: $785,278Net Income 2023: $105,2802023Revenue 2024: $1,291,174Expenses 2024: $975,145Net Income 2024: $316,0292024Revenue 2025: $2,139,913Expenses 2025: $1,987,851Net Income 2025: $152,0622025

Highlighted filing

2025

Revenue$2,139,913
Expenses$1,987,851
Net Income$152,062

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.85$0.07$0.78$2.14$1.99$0.15
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.10$0.63$1.29$0.98$0.32
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.10$0.31$0.89$0.79$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.09$0.21$0.77$0.76$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.07$0.20$0.78$0.75$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.21$0.04$0.17$0.83$0.80$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.17$0.02$0.14$0.78$0.78$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$0.76$0.72$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.11$0.01$0.10$0.70$0.69$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.73$0.70$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.06$0.01$0.06$0.69$0.70$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.07$0.01$0.06$0.80$0.80$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.01$0.06$0.89$0.85$0.04
2012Summary only. Only limited summary data is available for this year.$0.04$0.01$0.02$0.92$0.91$0.01
2011Summary only. Only limited summary data is available for this year.$0.02$0.00$0.01$1.04$1.02$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$1.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 24, 2025
Return Version
2024v5.2
Gross Receipts
$2,139,913
Mission and Program Overview

Mission

Ensure children enter school healthy and ready to succeed.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$701,580$826,996▲ $125,416
Total Assets$726,580$851,996▲ $125,416
Other Assets Total$25,000$25,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$96,845$70,199▼ $26,646
Total Liabilities$96,845$70,199▼ $26,646
Net Assets / Fund Balance
Net Assets With Donor Restrictions$429,767$616,113▲ $186,346
Net Assets Without Donor Restrictions$199,968$165,684▼ $34,284
Total Net Assets Fund Balance$629,735$781,797▲ $152,062
Total Liabilities and Net Assets / Fund Balance$726,580$851,996▲ $125,416

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2025$25,000---$25,000
2024$25,000---$25,000
2023$25,000---$25,000
2022$25,000---$25,000
2021$25,000---$25,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle ShepherdExecutive DirectorFT$68,670$7,279$75,949

Board Members and Trustees

NameTitle
Debbie WoodardChair
Amber CombsBoard Member
Arden JollyBoard Member
Brenda BarberBoard Member
Callie GrubbBoard Member
Casey JohnsonBoard Member
Crystal BlankenshipBoard Member
Emily YaleBoard Member
Greta FergusonBoard Member
Jeffery JohnsonBoard Member
Jessica BryantBoard Member
Jody CallBoard Member
Johanna AndersonBoard Member
June HegeBoard Member
Keith HuffmanBoard Member
Kylie BoothBoard Member
Natalie WilliamsBoard Member
Patsy ReavisBoard Member
Phyllis MyersBoard Member
Sharis McneillBoard Member
Misty CaseSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,119,269
Program Service Revenue
$3,400
Investment Income
$9,042
Other Revenue
$8,202
All Other Contributions
$1,110,899
Change in Net Assets
$152,062
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,081,406
Salaries, Compensation, and Employee Benefits$627,087
Other Expenses$279,358
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,035,580--$1,035,580
Other Salaries and Wages$404,089$47,353-$451,442
Current Officers, Directors, Trustees, and Key Employees$24,280$45,090-$69,370
Grants to Domestic Individuals$45,826--$45,826
Payroll Taxes$34,365$7,369-$41,734
Occupancy$34,286$3,290-$37,576
Pension Plan Contributions$28,941$6,959-$35,900
Fees for Services Other$15,139$19,217-$34,356
All Other Expenses$15,133$15,369-$30,502
Other Employee Benefits$22,588$6,053-$28,641
Travel$10,905$8,289-$19,194
Conferences and Meetings$11,265$3,844-$15,109
Office Expenses$7,247$7,763-$15,010
Information Technology$2,721$11,648-$14,369
Insurance$537$8,690-$9,227
Other Expenses$4,775$3,260-$8,035
Advertising$6,114$1,703-$7,817
Fees for Services Accounting-$3,851-$3,851
Fees for Services Legal-$1,078-$1,078
Total Functional Expenses$1,749,766$238,085$0$1,987,851
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Play WorksWilkesboro, NC501(c)(3)CHILD CARE EXPANSION; QUALITY STARS;DUAL SUBSIDY;CHILDCARE SCHOLARSHIPS$611,061
Wilkes County SchoolsNorth Wilkesboro, NCGovernmentNc Pre-k$100,000
Wilks Development Day SchoolWilkesboro, NC-QUALITY STARS; DUAL SUBSIDY; CHILD CARE SCHOLARSHIP; CCR&R$44,295
Kinder CareMillers Creek, NC-QUALITY STARS; DUAL SUBSIDY; CHILDCARE SCHOLARSHIPS$41,350
Way Makers Preschool IncWilkesboro, NC-QUALITY STARS; DUAL SUBSIDY; CAC FOOD PROGRAM; CHILDCARE SCHOLARSHIPS$38,297
A CHILD'S LIFENorth Wilkesboro, NC501(c)(3)QUALITY STARS;DUAL SUBSIDY;CHILDCARE SCHOLARSHIPS$37,711
GRAMSY'S PLACENorth Wilkesboro, NC501(c)(3)QUALITY STARS; DUAL SUBSIDY; CHILDCARE SCHOLARSHIPS$30,780
Blue Ridge Partnership for ChildrenBurnsville, NC501(c)(3)Disaster Relief Funds$30,000
Millers Creek ChildcareMillers Creek, NC-QUALITY STARS; DUAL SUBSIDY$20,510
CHILDREN'S COUNCIL OF WATAUGA COUNTYBoone, NC501(c)(3)Disaster Relief Funds$20,000
Madison County PartnershipMars Hill, NC-Disaster Relief$20,000
Partnership of Ashe CountyJefferson, NC-Disaster Relief$20,000
Smart Start Partnership for Children - HendersonvilleHendersonville, NC-Disaster Relief$10,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,565
Fundraising Direct Expenses$0
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
Callie GrubbKey Employee of Wilkes County SchoolsWilkes County Schools Provides Nc Pre-k ServicesNo$100,000
Jeffery JohnsonKey Employee of Wilkes County SchoolsWilkes County Schools Provides Nc Pre-k ServicesNo$100,000
Patsy ReavisKey Employee of Wilkes Developmental Day SchoolWilkes Developmental Day School Received Child Care Scholarships.No$41,320
Natalie Williams-Wilkes County Health Department Is a VendorNo$162
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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, Part VI, Section B, Line 11B

Upon completion of 990, board members receive a copy to review. Before being submitted, the 990 will be approved by the executive committee.

Form 990, Part VI, Section B, Line 12C

Board chair reminds members of possible conflicts of interest at each meeting. Members with a conflict are listed on each board meeting agenda and members with conflicts abstain from voting.

Form 990, Part VI, Section B, Line 15

The board reviews the salary of the executive director and uses the guidelines set forth by the north carolina partnership for children. The population of children in the county and the budget of the local partnership is considered. In addition the board considers the years of experience of the executive director along with the level of education. Any changes in salary are approved by the board through a vote.

Form 990, Part VI, Section C, Line 19

The organization maintains a public disclosure file that it updates annually. The file is made available upon request.

Filing and Contact Details

Filer

Filer Name
Wilkes Community Partnership
EIN
56-1875083
Phone
3368380977
Address
1915 WEST PARK DRIVE 107, NORTH WILKESBORO, NC 28659

Signing Officer

Name
Michelle Shepherd
Title
Executive Director
Phone
3368380977
Signed
2025-11-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Shepherd
Formed
1994
Legal Domicile
Nc
Voting Board Members
21
Independent Board Members
21
Employees
24
Volunteers
50

Preparer

Firm
Mast Evans & Isenhour Llp
Address
P O BOX 1029, CONOVER, NC 28613-1029
Preparer
Donald D Isenhour
Phone
8284642812
Supplemental Narrative

Additional Explanations

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 wilkes community partnerhip for children.

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 partnerhip's staff and board assumes the oversight of their audit.

Financial Statement Notes

PART V, LINE 4:

Future operations of the organization

Raw XML AppendixShowing 400 of 779 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0ENSURE CHILDREN ENTER SCHOOL HEALTHY AND READY TO SUCCEED.
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IRS990/ProgSrvcAccomActy2Grp/Desc0FAMILY SUPPORT - INCLUDES PARENT EDUCATION AND SUPPORT, EARLY LITERACY PROGRAMS DESIGNED TO ENPOWER FAMILIES TO HAVE NECESSARY SKILLS TO RAISE HEALTHY CHILDREN, AND COMMUNITY OUTREACH AND EDUCATION. CIRCLE OF PARENTS PROGRAM PROVIDED PARENTING SUPPORT AND EDUCATION USING THE CIRCLE OF PARENTS GROUP MODEL FOR FAMILIES WITH A CHILD OR CHILDREN BETWEEN THE AGES OF BIRTH TO FIVE NOT YET ENROLLED IN KINDERGARTEN. 30 GROUP SESSIONS CONDUCTED WITH 37 PARENTS ATTENDED A SUPPORT GROUP MEETING IMPACTING 49 CHILDREN. CIRCLE OF SECURITY PARENTING PROGRAM GAVE CAREGIVERS THEABILITY TO DISCUSS THEIR PARENTING STYLES SO THEY CAN BETTER UNDERSTAND THEIR CHILD'S EMOTIONAL NEEDS IN OREDER TO RESPOND SENSITVELY TO THEIR CHILD'S CUES IN ORDER TO CREATE A SECURE BASE FOR THEIR CHILD, WHICH WILL ENHANCE THEIR CHILD'S SELF-ESTEEM, RESILIENCY AND EMOTIONAL REGULATION. 14 SESSIONS HELD WITH 13 PARENTS/GUARDIANS PARTICIPATING IMPACTING 22 CHILDREN. LITERACY PROGRAMS CONDUCTED INCLUDED RAISING A READER, DOLLY PARTON IMAGINATION LIBRARY, AND PLAY TO LEARN. 17 CHILDCARE FACILITIES WITH 30 CLASSROOMS PARTICIPATING IN RAISING A READER INVOLVING 370 CHILDREN; 24,206 BOOKS MAILED TO 2,460 CHILDREN ENRIOLLED IN THE DOLLY PARTON IMAGINATION LIBRARY PROGRAM; 94 GROUP PLAY SESSIONS WITH 63 PARENTS/GUARDIANS PARTICIPATING IN THE PLAY TO LEARN PROGRAM. PARENTS AS TEACHERS EDUCATED PARENTS ON POSITIVE PARENTING PRACTICES THROUGH HOME VISITS, SUPPORT GROUPS, CHILD SCREENINGS, FAMILY ASSESSMENT, AND ACCESS TO REFERRAL NETWORK. 15 FAMILIES WITH 21 PARENTS/GUARDIANS PARTICIPATED, 17 CHILDREN PARTICIPATED; 92 PERSONAL VISITS WITH 12 FAMILIES REFERRED FOR COMMUNITY SERVICES. COMMUNITY OUTREACH AND EDUCATION PROGRAMS GOAL IS TO INCREASE THE AWARENESS WITHIN THE COMMUNITY OF THE ORGANIZATIONS PROGRAMS. PUBLICATIONS WERE DEVELOPED TO HIGHLIHT THE SERVICES OFFERED AND EARLY CHILDHOOD ISSUES. 26 COMMUNITY PRESENTATIONS CONDUCTED; 1475 PARTICIPANTS IN COMMUNITY PRESENTATIONS; 19 OUTREACH EVENTS; 4654 FACE BOOK FOLLOWERS; 230 FACE BOOK POSTS; 30 E-NEWLETTERS SENT TO 3,079 INDIVIDUALS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0327928
IRS990/ProgSrvcAccomActy2Grp/GrantAmt050858
IRS990/ProgSrvcAccomActy3Grp/Desc0CHILD CARE AND EDUCATION AFFORDABILITY INCLUDED THE QUALITY STARS PROGRAM. THE PROGRAM PROVIDED FINANCIAL ASSISTANCE PAID ON A DIRECT PER CHILD BASIS FOR THE PURCHASE OF CARE AND ENHANCEMENTS FOR TEMPORARY ASSISTANCE FOR NEEDY FAMILIES(TANF) ELIGIBLE OR CHILD CARE DEVELOPMENT FUND(CCDF) ELIGIBLE FAMILIES TO BE USED FOR CHILD CARE PROVIDER SALARY SUPPLEMENTS, HEALTH, EDUCATION, SICK LEAVE BENEFITS, MATERIALS, OTHER CENTER MATERIALS. 7 CHILD CARE FACILITIES PARTICIPATED WITH 193 SUBSIDIZED CHILDREN IMPACTED.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0216224
IRS990/ProgSrvcAccomActy3Grp/GrantAmt0203193
IRS990/ProgSrvcAccomActyOtherGrp/Desc0NC PRE-K INCLUDED THE NC PRE-K KINDERGARTEN PROGRAM. THE PROGRAM OFFERED HIGH QUALITY CHILDCARE FOR 4 YEAR OLD CHILDREN WITH THE GOAL OF PREPARING THEM FOR SUCCESS IN SCHOOL. 100 CHILDREN SERVED AT CHILD CARE SITES.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1HEALTH & SAFETY INCLUDED THE BEHAVIOR SPECIALIST AND THE CHILD CARE HEALTH CONSULTANT PROGRAMS. BEHAVIOR SPECIALIST PROVIDED ON-SITE CONSULTATION, COACHING, AND TRAINING TO PROVIVERS USING THE CSEFEL MODEL. 7 TRAININGS OFFERED AND DELIVERED WITH AT LEAST 1 PROFESSIONAL REPRESENTING 4 CHILD CARE FACILITIES; 32 TOTAL PROFESSIONALS ATTENDED A TRAINING; 8 CHILD CARE FACILITIES RECEIVED ON-SITE/VIRTUAL CONSULTATION. CHILD CARE HEALTH CONSULTANT PROVIDED CHILD CARE PROVIDERS HEALTH RELATED SERVICES. TRAINING, PARENT RESOURCES AND MATERIALS WERE PROVIDED. 17 FAMILIES RECEIVED ON-SITE TRAINING; 103 WRITTEN OR PHONE CONTACTS CONDUCTED; 403 ON-SITE CONSULTATION VISITS MADE; 5 FACILITIES RECEIVED INTENSIVE LEVEL SERVICES; 43 WORKSHOPS CONDUCTED WITH 136 PROFESSIONALS ATTENDING; 16 HEALTHY HABITS COMMUNITY EVENTS/PRESENTATIOS/HANDOUTS CONDUCTED.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2HURRICANE RELIEF PROGRAM PROVIDED SERVICES TO INDIVIDUALS AND CHILDCARE FACILITIES IMPACTED BY HURRICANE HELENE.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME - 2024 AMOUNT: $ 122. SALES TAX REIMBURSEMENT - 2020 AMOUNT: $ 2,679. 2021 AMOUNT: $ 5,254. 2022 AMOUNT: $ 2,894. 2023 AMOUNT: $ 5,093. 2024 AMOUNT: $ 6,515.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0876484

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