Columbus County Partnership for Children Inc

“Family Relationship Between Board Members: Ida Mae Kelly is the mother-in-law of Shawn Maynor.”

“Process to Review Form 990: Form 990 is completed by the Multi-Partnership Accounting & Contracting site and reviewed by the organization's Executive Director and contracted financial employee prior to filing. The board members are also made aware that the 990 is available for review.”

“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 Executive Committee reviews the Executive Director's compensation and the Board Chair completes the evaluation. The last review was conducted in July 2025.”

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

“Accounting Method: The organization 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 Auditor: Financial statements are audited by the state or their designee every other year. 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.”