Columbus County Partnership for Children Inc

Nonprofit profile at a glance

EIN
561966108
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Whiteville, NC, USA
Phone
9106428226
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alliance/Advocacy Organizations

Official website

Reported finances

Revenue
$670,394
Expenses
$697,303
Assets
$237,197
Liabilities
$48,267

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

22 people listed

Executive titles in this filing

  • Selena Rowell (Executive Director)

Highest reported compensation

  • Selena Rowell (Executive Director): $67,969 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide families with children ages birth to five with access to high quality affordable services to make sure all children are healthy and prepared to succeed when they enter kindergarten.

What it reported doing in 2024

Community Outreach, Information and Resources provides printed materials including brochures and press releases for the Partnership's activities. This activity also maintains the organization's website and social media accounts. The staff presents information in the community. There were a total of 7 community presentations and 3 outreach events completed. A golf fundraiser, Magic on Main and summer literacy outreach events were hosted to promote literacy and awareness of the Partnership and Smart Start programs and services. 45 table displays were erected at community events, fairs and festivals. Staff made 604 posts to Facebook which reached 66,508 people. 15 articles were written for publication in local newspapers. 96% of parents and guardians participating in community presentations/events indicated on a post survey that they increased their knowledge of Partnership programs and services, as well as the importance of a child's early years.

Operating model

Revenue model
Grant-funded. 76% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 95% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 87
  • Accountability: 62
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.4%; rating input score 85
  • Program expense ratio: 82.1%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 8th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 93.1%; rating input score 93; 40th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 61.9%; rating input score 62; 13th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0.34; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 9.7%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: 8.7% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: 7.5% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 16.3% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 85.4% of revenue deployed · 82.1% of spending went to programs
  • Governance: 13 of 21 board members independent · 5 of 8 filing controls reported
  • Programs: 10 filed program accomplishments · $573K in reported program spending
  • Leadership: top reported pay $68K · 22 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.