Martin Pitt Partnership for Children Inc

Nonprofit profile at a glance

EIN
561913394
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Greenville, NC, USA
Phone
2527588885
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alliance/Advocacy Organizations

Official website

Reported finances

Revenue
$2,138,442
Expenses
$2,192,307
Assets
$40,500
Liabilities
$-29

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

Leadership & pay

13 people listed

Executive titles in this filing

  • Sharon Cooper (Executive Director)

Highest reported compensation

  • Sharon Cooper (Executive Director): $117,784 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 make meaningful and measurable investments in the quality of life for young children and families in education, health, and support services.

What it reported doing in 2024

Child Care Health Consultant (Martin and Pitt):(3414) (Martin County) The Child Care Health Consultation model promotes follows the North Carolina CCHC Service Model for implementation of the activity by providing the following services to childcare facilities, staff and others as needed. Services that are provided using Smart Start dollars in this activity include: 1) Technical assistance: Technical assistance (in the form of consultation and coaching) provided to early childhood educators working in start-up, licensed and/or GS-110 childcare facilities serving children birth to five years old. The Technical Assistance will be focused on improving the capacity of providers to identify and promote healthy and safe environments for children in childcare settings. 2) Training for childcare providers: Training for DCDEE credit hours provided on health and safety education related topics and coordination of CEU opportunities. The NC Child Care Health and Safety Assessment will be used to conduct classroom-based assessments to develop a quality improvement plan, informing technical assistance and training. Documentation is maintained for all technical assistance and training. The Child Care Health Consultant (CCHC) is a Registered Nurse with a Degree in Nursing (ASN or BSN) or a health professional with a minimum of a bachelor's degree in health education or a health-related field. The health professional is or will become a qualified CCHC in North Carolina through the completion of the NC Child Care Health Consultant Training Course and receipt of a certificate of qualification. Smart Start funds may be used to cover meeting expenses and/or food and contracted services. Health and safety materials based on needs identified in the NC Child Care Health and Safety assessment, may be provided to eligible participants in accordance with locally approved policies & procedures.

Operating model

Revenue model
Grant-funded. 97% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 78% for direct work, and 22% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 94
  • Accountability: 75
  • Sustainability: 18
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.8%; rating input score 87
  • Program expense ratio: 84.7%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.8%; rating input score 100; 40th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 13th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.5%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.02; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 5.4%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: 2.3% per year; rating input score 100; 23rd percentile among comparable filings
  • Revenue growth: 2.2% per year; rating input score 100; 22nd percentile among comparable filings
  • Asset growth: -3.3% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 86.8% of revenue deployed · 84.7% of spending went to programs
  • Governance: 9 of 12 board members independent · 6 of 8 filing controls reported
  • Programs: 15 filed program accomplishments · $1.9M in reported program spending
  • Leadership: top reported pay $118K · 13 people listed
  • Consistency: 42 of 43 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 6 filed related-organization links
  • 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.

  • High — Sustainability: Operating margin scored 25/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 51/100.