Surry County Early Childhood Partnership

“Process to Review Form 990: Form 990 is reviewed by the Partnership's Executive Director and in-house accountant prior to filing. A copy of the 990 is placed in the conference room for site review by the governing board and the public.”

“Enforcement of Conflict of Interest Policy: All board members are required to complete conflict of interest disclosure statements and abstain from voting on issues determined to be a conflict of interest.”

“Compensation Process for Top Official: The Board Chair reviews the Executive Director's compensation. The last review was completed on April 15, 2025.”

“Form 990 Public Inspection: All documents are kept in a notebook in the conference room for public inspection.”

“Governing Documents Disclosure: All governing documents are available upon request.”

“Accounting Method: The Partnership uses the modified cash basis of accounting for all its records as required by the NC State Auditor's Office and the North Carolina Partnership for Children who have regulatory oversight over the organization.”

“Financial Statements Compiled, Reviewed, or Audited by an Independent Accountant: Financial statements are audited by the state or their designee. Audits are usually finalized after Form 990 deadline.”

“Oversight of the Audit and Selection of Independent Accountant: The organization does not have a committee, but the North Carolina Partnership for Children assumes the responsibility of independent auditor selection and oversight of the audit review process.”

“Audit Requirement: The organization is required and currently undergoing an audit as set forth in the Single Audit Act and Uniform Guidance, 2CFR Part 200. The audit has not been finalized as of the filing date of the Form 990.”