2025-10-08T09:30:30-07:00 2024-12-31 202571677 CORLISS & SOLOMON PLLC 242 CHARLOTTE ST SUITE 1 ASHEVILLE NC 28801 990 2024-01-01 470891422 Highlands Community Child Development Center HIGH 8285268905 PO Box 648 Highlands NC 287410648 Diane Dickey President 8285268905 2025-10-08 true true Todd Oldenburg P02281691 8282360206 2025-10-08 2024 2025-03-06 01:10:19Z Diane Dickey PO Box 648 Highlands NC 28741 1733182 false X www.highlandscommunitychildcare.org X 2003 NC The mission of the Highlands Community Child Development Center is to provide affordable, high-quality, preschool child care and early childhood education in a safe & loving environment to young children and their families. 11 11 42 12 0 0 605319 725358 534851 647630 296717 -662062 -49389 0 1387498 710926 0 0 1030992 1120318 0 1493 347557 340249 1378549 1460567 8949 -749641 8955371 9731189 15015 18620 8940356 9712569 The mission of the Highlands Community Child Development Center is to provide affordable, high-quality, preschool child care and early childhood education in a safe & loving environment to young children and their families regardless of race, color, national origin, gender, age, disability, or religion. false false 1310392 0 647630 Highlands Community Child Development Center (HCCDC) located at 89 Church Street in Highlands, NC operates in two locations: HCCDC and its additional site - HCCDC at Incarnation - located at The Church of The Incarnation, 520 Main Street in Highlands, NC. HCCDC and HCCDC at Incarnation are both licensed by the state of North Carolina and have received 4 Star and 5 Star ratings, respectively. The two classrooms at HCCDC at Incarnation have been designated as pre- school classes by HCCDCs board of directors. Highlands Community Child Development Center (HCCDC) uses an age-appropriate curriculum selected for each age group and applies the early childhood education programs in individual lesson plans. Basic Skills development is augmented by programs in creative play, art, crafts and music appreciation. The Music Appreciation Program provides early childhood musical education to all children ages 1 to 5. HCCDCs programs are coordinated with the Highlands Public and Summit Charter Schools teaching staffs to ensure a smooth transition from the center into public or charter school. Additional services provided at the Center by Macon County agencies are speech and hearing therapy, nutrition and counseling for parents of children with special needs. The Center provides affordable, high-quality, preschool childcare and early childhood educational and social development in a safe and loving environment to all families regardless of race, religion, creed, national origin or financial ability. HCCDC currently has 4 special needs children enrolled. Current enrollment includes 10 Hispanic, 1 Asian, and 7 of Mixed Race. Additionally, we serve 11 Single Parent families. We provide communications with parents, potential clients, supporters and the public through our website: highlandscommunitychildcare.org. HCCDC is the only state-licensed childcare center in Highlands and eastern Macon County providing services full time - 10 hours per day, 5 days per week for 12 months each year. The center is licensed by the State of North Carolina to serve 99 children from 8 weeks to 5 years of age. Enrollment for the full year of 2024 averaged 78 children for the year with normal seasonal variations. Fifteen children graduated in August and entered the area public and charter school systems. For the year, HCCDC provided services to 66 families represented by 122 parents and grandparents living in Macon, Jackson, and Rabun counties and working for 67 companies in and around Highlands. 18 children are from lower-income families who qualify through Macon and Jackson County Social Services for tuition support from the NC Child Care Subsidy Program. Approximately one-third of the children qualified for support in the form of free or reduced meals from the Federal Food Program (CACFP). 1310392 true true false false false false false false false true true false false false false true false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false true 2 0 true 42 true false false false false false false false false false false false false false false false X 11 11 false false false false false false false true true false false true true true true true true true false false NC X Joan Hicks 8285268905 P O Box 648 Highlands NC 28741 Pat Hedden Program Director 40.00 X 53053 0 17194 Catherine Manning President 7.00 X X 0 0 0 Ann Flynn Vice President 4.00 X X 0 0 0 Walter Wingfield Treasurer 3.00 X X 0 0 0 Elizabeth Martin Secretary 2.00 X X 0 0 0 Frances Oakley Endowment Chair 2.00 X X 0 0 0 Ruth Claiborne Board Member 1.00 X 0 0 0 Cindy Trevathan Board Member 1.00 X 0 0 0 Slocum Howland Board Member 1.00 X 0 0 0 Diane Dickey Board Member 1.00 X 0 0 0 Cathy McIntyre-Ross Board Member 1.00 X 0 0 0 Charlotte Muir Board Member 1.00 X 0 0 0 53053 0 17194 false false false 22950 135524 566884 725358 Childcare Tuition 624410 436984 0 0 Smart Start 624410 182326 0 0 NC Food Program 624410 28320 0 0 647630 360194 0 360194 1022256 -1022256 -1022256 0 0 -1022256 22950 710926 647630 0 -662062 70450 65516 4934 0 908390 844806 63584 0 66615 61952 4663 0 74863 69623 5240 0 9450 566 8884 0 26574 0 26574 0 31382 8256 23126 0 1880 1749 131 0 78360 72876 5484 0 58890 54768 4122 0 22263 20705 1558 0 Food & Kitchen Supplies 74172 74172 0 0 Classroom Supplies & Equipment 16765 16765 0 0 Child Development-Other 6061 6061 0 0 Music Appreciation/Education 7500 7500 0 0 6952 5077 382 1493 1460567 1310392 148682 1493 66752 78078 831336 1043807 2134595 876647 1297767 1257948 6759516 7351356 8955371 9731189 1330 8030 13685 10590 15015 18620 X 8750671 9472885 189685 239684 8940356 9712569 8955371 9731189 -749641 1521854 X X true X false true false X 0 0 449375 605707 791144 605319 725358 3176903 354651 409874 460682 534851 647630 2407688 0 0 804026 1015581 1251826 1140170 1372988 5584591 351883 94600 305845 205100 225665 1183093 123501 178561 302062 351883 94600 305845 328601 404226 1485155 4099436 205966 335939 245997 296717 360194 1444813 205966 335939 245997 296717 360194 1444813 1917 1917 7031321 0.58300 0.59070 0.20550 0.20380 X Pt III Ln 12 Other Income Part III, Line 12 Description: Other income 2020: 1917. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6759516 20000 819978 221564 26574 7351356 6020994 44757 930364 212888 23711 6759516 7066623 67180 -958234 126801 27774 6020994 5968751 462577 836646 177191 24160 7066623 5382783 39201 696394 129732 19895 5968751 1.00000 0.00000 0.00000 false false 0 0 1870849 703413 1167436 129780 84534 45246 133966 88700 45266 1257948 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. HCCDC had no income from unrelated business activities in 2024 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. Sip, Snip & Support 22950 22950 0 0 22950 22950 0 0 0 0 Pt VI, Line 11b The 990 was emailed to the full Board for review, proposed revision and approval prior to filing. Pt VI, Line 12c Compliance with the conflict of interest policy is enforced by the Board. Any conflicts are disclosed in board meetings. If the board is voting on a matter with a potential conflict, the board member involved does not vote. Pt VI, Line 18 The organization maintains a copy of its Forms 1023 & 990 in its office available for public inspection at the request of any interested party. Pt VI, Line 19 The organization maintains a copy of its governing documents in it office available for public inspection at the request of any interested party. Pt XII, Line 1 The organization reports its financial information in accordance with the modified cash-basis of accounting, which is a comprehensive basis of accounting other than accounting principles generally accepted in the USA, which requires full accrual accounting. In accordance with the cash-basis of accounting, support is recognized when received. The organizations accrual modifications to the cash-basis include the recognition of investment accounts at market value, the capitalization of fixed assets and the recognition of loans and accrued employee benefit liabilities. Pt VI, Line 15a In the annual budgeting process, the board approves a budget line for aggregate salary expense. The board of directors set the executive directors salary after a check of comparable salary information for similar organizations with similar budgets.