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Partnership for Children of Lincoln -Gaston Counties Inc

EIN 31-1539832 · Dallas, NC

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak42 out of 100GovernanceGood85 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO LEAD, ADVOCATE, AND COLLABORATE WITH OTHERS TO INSURE THE WELL-BEING OF CHILDREN, AGES BIRTH TO FIVE.

Income
$3.8 million
Spending
$3.8 million
Spent on programs
84%
Reserves
0.3 months of spending
Largest source of income
government grants, 99%
Employees
15
Volunteers
94
Highest pay
$110,366, executive director

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 42 out of 100. Higher than 17% of charities in its peer group (education, $1m to $10m).

  • Reserves

    4 of 35

    Spendable reserves would cover 0.3 months of spending.

  • Debt

    5 of 20

    It owes 51% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 0% of income.

  • Income trend

    10 of 15

    Income fell 9% on the year before.

  • Spending floor

    15 of 15

    83% of spending went to programs and raising each dollar of donations cost 1 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 85 out of 100. Higher than 47% of charities in its peer group (education, $1m to $10m).

  • Independent board

    25 of 25

    14 of 14 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    0 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)
  1. $1.1 million spent. EARLY CARE AND EDUCATION: INCLUDES THE FOLLOWING ACTIVITIES: QUALITY EARLY CHILD CARE AND EDUCATION (QECE), INDIVIDUAL PROFESSIONAL DEVELOPMENT PROGRAM (IPDP) AND WAGES SUPPLEMENT. CHILD CARE RESOURCE AND REFERRAL (CCR&R) ALSO PARTIALLY SUPPORTED DELIVERY OF 87 VIRTUAL LOCAL AND/OR IN PERSON LOCAL TRAININGS/WORKSHOPS WITH 584 (UNDUPLICATED) CHILD CARE PROVIDERS PARTICIPATING, FOUR QUARTERLY DIRECTORS' EDUCATION FORUMS FOCUSING ON LEADERSHIP AND POSITIVE PROGRAM CLIMATE, AND ONGOING GENERAL AND INTENSIVE TECHNICAL ASSISTANCE TARGETING SANITATION AND SAFETY, ENVIRONMENTAL RATING SCALES AND GENERAL LICENSURE PROVIDED TO 67 CHILD CARE FACILITIES. FINANCIAL INCENTIVES WERE AWARDED TO 77 (UNDUPLICATED) FULL-TIME CHILD CARE TEACHERS IN 46 CHILD CARE FACILITIES FOR EARNING COLLEGE CREDIT DURING SUMMER, FALL AND SPRING SEMESTERS. A WAGES SUPPLEMENT WAS PROVIDED TO 63 PARTICIPANTS; THESE PARTICIPANTS WORKED IN 43 DIFFERENT CHILD CARE FACILITIES SERVING 2176 CHILDREN.
  2. $293,480 spent. FAMILY SUPPORT: INCLUDES COMMUNITY OUTREACH, RAISING A READER(RAR), LINCOLN COUNTY CHILD ADVOCACY CENTER (LCCAC), AND POSITIVE PARENTING (TRIPLE P) PROGRAM. A TOTAL OF 2491 FREE BOOKS WERE GIVEN TO YOUNG CHILDREN THROUGH THE PARTNERSHIP'S COMMUNITY OUTREACH EVENTS. 275 BOOKS WERE PURCHASED DURING FY 24-25 AND ADDED TO THE 290 BOOKS ALREADY IN CIRCULATION, TOTALING 565 BOOKS LOANED TO 99 CHILDREN ON A ROTATING BASIS THROUGH 6 CHILDCARE FACILITIES PARTICIPATING IN THE RAR EARLY LITERACY AND FAMILY ENGAGEMENT ACTIVITY. THE LCCAC UTILIZED FORENSIC INTERVIEWERS WITHIN A FULL-TIME POSITION AS PART OF A CULTURALLY COMPENTENT, MULTIDISCIPLINARY TEAM PROVIDING SERVICES TO 21 CHILD VICTIMS AND THEIR NON-OFFENDING CAREGIVERS (42). A FULL-TIME PARENT EDUCATOR UTILIZED TRIPLE P RESOURCES DURING INDIVIDUAL AND GROUP PARENTING SUPPORT (8 PARTICIPANTS) AND INTENSIVE COURT-ORDERED PARENTING GROUP SESSIONS (45 PARTICIPANTS) TO MODEL DEVELOPMENTALLY APPROPRIATE PARENTING PRACTICES THAT SUPPORT POSITIVE PARENT/CHILD INTERACTIONS. A TOTAL OF 95 PARENTS/CAREGIVERS RECEIVED SERVICES THROUGH THESE FAMILY SUPPORT PROGRAMS. THE PARTNERSHIP'S DOLLY PARTONS IMAGINATION LIBRARY EXPANSION ACCOUNT DELIVERED 52,635 BOOKS TO 4386 CHILDREN.
  3. $1.6 million spent. NC PRE-K: COMMUNITY-BASED, HIGH QUALITY EDUCATIONAL EXPERIENCES TO ENHANCE SCHOOL READINESS FOR AT-RISK, ELIGIBLE 4-YEAR-OLD CHILDREN. CHILDREN MAY BE SERVED IN PUBLIC SCHOOLS, PRIVATE CHILD CARE CENTER CLASSROOMS OR HEAD START PROGRAMS. RISK IS DETERMINED BY PARENT'S INCOME, IDENTIFIED DISABILITY, CHRONIC HEALTH CONDITION, DEVELOPMENTAL OR EDUCATIONAL NEED OR LIMITED ENGLISH PROFIENCY. 273 CHILDREN WERE SERVED IN THE LINCOLN COUNTY NC PRE-K PROGRAM, WITH 13 EXITING DURING THE YEAR.
  4. $127,874 spent. OTHER PROGRAM SERVICES: INCLUDES CHILD CARE HEALTH CONSULTANTS (CCHC). OF NOTE, THE CCHC IN LINCOLN COUNTY RESIGNED IN AUGUST 2024 AND THE POSITION HAS REMAINED UNFILLED. CONSULTATIONS AND SCHEDULED TRAININGS PROMOTING REQUIRED HEALTH AND SAFETY PRACTICES WERE PROVIDED TO 21 GASTON AND LINCOLN COUNTY LICENSED CHILD CARE FACILITIES, AND OF THOSE, 20 LICENSED CHILD CARE FACILITIES RECEIVED INTENSIVE/ON SITE CCH CONSULTATION SERVICES. 192 CHILDREN'S IMMUNIZATION RECORD REVIEWS WERE CONDUCTED IN GASTON COUNTY. 26 COMMUNITY OUTREACH EVENTS INCLUDING HEALTH & SAFETY (HAND HYGIENE), CHILD PASSENGER SAFETY, AND GARDENING/GREEN THUMB PROJECT WERE COORDINATED ONSITE IN GASTON COUNTY CHILDCARE FACILITIES.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since September 1997.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

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