2024-11-13T09:59:38-08:00 2023-12-31 202571677 CORLISS & SOLOMON PLLC 242 CHARLOTTE ST SUITE 1 ASHEVILLE NC 28801 990 2023-01-01 561883637 Literacy Council of Highlands Inc LITE 8285280863 675 South 4th Street Highlands NC 28741 Bonnie Potts Executive Director 8285280863 2024-11-06 true true Todd Oldenburg P02281691 8282360206 2024-11-13 2023 2024-10-15 13:58:12Z The Literacy & Learning Center Bonnie Potts 675 South 4th Street Highlands NC 28741 850851 false X maconncliteracy.org X 1997 NC Enrich lives and expand the knowledge of children, adults and families through diverse educational programs that advance literacy in its many forms and to promote lifelong learning, which results in an informed and empowered community. 9 9 11 45 0 0 475323 720577 0 117 101 -1544 89446 473896 810124 0 0 230962 331283 0 83291 188736 280261 419698 611544 54198 198580 753047 906838 1247 0 751800 906838 To enrich lives and expand the knowledge of children, adults and families through diverse educational programs that advance literacy in its many forms and to promote lifelong learning, which results in an informed and empowered community. false false 373830 0 0 After-School Programming: Over the past year, this program has seen significant accomplishments in improving student performance and engagement in school. With the help of dedicated teachers, tutors, and volunteers, approximately 85% of participating students have demonstrated measurable gains in literacy and math skills. The program also expanded their STEM (Science, Technology, Engineering, and Math) activities. This approach not only reinforces academic content, but well-rounded development in our students. Dolly Parton Imagination Library and Book Give-Away: The Literacy & Learning Center pays for the Macon County chapter of the Dolly Parton Imagination Library. Each child enrolled, which is more than 1,000 in Macon County, receives a book each month from birth to their fifth birthday. Additionally, The Literacy & Learning Center distributes books throughout the year to children in the after-school program, at the Halloween town event, and the Christmas parade in downtown Highlands. Through these efforts, more than 14,000 books were distributed, ensuring children in the community have access to reading materials in their homes. Surveys show that 90% of parents involved in the program report an increase in their childrens reading frequency and interest. Adult Education: The adult education programs, which include Adult Literacy, GED classes, and English as a Second Language, have been instrumental in helping adults improve their literacy skills, earn their high school equivalency (GED) and gain essential workforce skills. These programs have provided critical support in career readiness and have empowered adults to achieve personal and professional growth. 373830 true true false false false false false false false false true false false false false true false false false false false false false false true true false false false false false false false false false false false false false false false false false false false false false true 3 0 11 true false false false false false true true false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true false false NC X X Bonnie Potts 8285260863 675 North 4th Street Highlands NC 28741 Bonnie Potts Executive Director 40.00 X 79063 0 4810 Kirk Dornbush Chair 10.00 X X 0 0 0 Mark Chmar Vice-Chair 10.00 X X 0 0 0 Robin Canady Treasurer 5.00 X X 0 0 0 Dawn Van Fleet Secretary 5.00 X X 0 0 0 Vickie Betts Board Member 5.00 X 0 0 0 John Golwen Board Member 5.00 X 0 0 0 Bob Lennon Board Member 5.00 X 0 0 0 Bill Lathem Board Member 5.00 X 0 0 0 Lisa Richards Board Member 5.00 X 0 0 0 79063 0 4810 false false false 58942 125000 536635 720577 101 0 101 28708 58942 35477 -6769 0 -6769 29000 5250 23750 23750 Miscellaneous Revenue 900099 16 16 0 0 Insurance Proceeds 900099 72449 0 0 72449 72465 810124 16 0 89531 102310 71617 20462 10231 190025 96601 41424 52000 17748 12423 3550 1775 21200 12296 4452 4452 27113 0 27113 0 2691 0 2691 0 14767 1727 4640 8400 16948 10076 4639 2233 129043 90680 38363 0 18205 18205 0 0 3513 0 3513 0 Direct Program Expenses 59042 59042 0 0 Dues and Subscriptions 2910 1163 1019 728 Other Expenses 480 0 480 0 Fundraising Expenses 5549 0 2077 3472 611544 373830 154423 83291 355654 554086 214073 196217 2900 203236 46701 180420 156535 753047 906838 1247 1247 0 X 428018 527845 323782 378993 751800 906838 753047 906838 X 198580 -43542 X X true X false true false X 0 676469 330903 366078 475323 720577 2569350 0 0 676469 330903 366078 475323 720577 2569350 123141 2446209 963 2178 4393 117 101 7752 0 72465 72465 2649567 286365 0.92320 0.88980 X 0 0 0 Pt II Ln 10 Other Income Part II, Line 10 Description: Insurance Proceeds 2023: 72449. Description: Other Income 2023: 16. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 104837 12678 92159 98399 34023 64376 156535 X Pt X, Line 2 The organization is exempt from federal income taxes under 501(c)(3) of the Internal Revenue Code. Under the Code, however, income from certain activities not related to the organizations tax-exempt purpose may be subject to taxation as unrelated business income. The organization had no income from unrelated business activities in 2023 and was, therefore, not required to file Federal Form 990-T (Exempt Organization Business Income Tax Return). The organization believes that it has appropriate support for all tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. Soiree 71324 42616 28708 5352 9717 8000 10897 Celebration of Education 12076 12076 0 1511 83400 54692 28708 5352 9717 8000 12408 35477 -6769 29000 5250 29000 5250 5250 23750 NC false North Carolina allows nonprofits to conduct up to two raffles per year without licensing as long as 90% of the net proceeds are used for mission related activities. false true false 0.00000 1.00000 Pt VI, Line 11b The 990 is prepared by a CPA firm, reviewed by management, presented to the board for review, proposed revisions and final approval. Pt VI, Line 12c Enforced as necessary. Any board member with a conflict of interest on any specific issues informs the board and abstains from voting on the issue. Pt VI, Line 15a In the annual budgeting process, the board approves a budget line for aggregate salary expense. Thereafter, individual salaries and salary increases for employees are determined by the executive director. The board of directors sets the executive directors salary after a check of comparable salary information for similar organizations with similar budgets. Pt VI, Line 18 The organizations 990 is available upon request and can also be found on many charity watch groups such as Guidestar and Propublica. Pt XI The organization experienced a flood during the year and incurred a loss of capital assets totalling $43,542. Pt XII, Line 1 The records of The Literacy Council of Highlands, Inc. are maintained on the modified cash-basis of accounting and the accompanying statements have been prepared on that basis. Modifications to the cash-basis method include capitalization and depreciation of furniture and equipment, accrual of payroll tax expense, credit card payable, and loan activity. All other transactions are recognized as either cash basis revenues or expenses. The modified cash-basis differs from U.S. generally accepted accounting principles primarily because certain revenues are recognized when received rather than when earned and certain expenses are recognized when paid rather than when the obligation is incurred.