Civic Intelligence

South Carolina First Steps to School Readiness Board of Trustees-Aiken

990 • Fiscal year 2018 • EIN 57-1097775

Jul 01, 2017 to Jun 30, 2018 • Filed on May 14, 2019

Organization ProfileSCFIRSTSTEPS.ORG/AIKEN
Post Office Box 429Greenwood, SC 29648

(803) 663-5604

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

90th percentile

0.50x

Higher debt load relative to assets than 90% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

77th percentile

0.05x

Higher debt load relative to revenue than 77% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

45th percentile

1.2%

Higher net margin than 45% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

96th percentile

$67,344

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 14.9% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

8th percentile

-55%

Faster asset growth than 8% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

61st percentile

9.0%

Faster revenue growth than 61% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$43,892

Down $53,035 (-55%) from 2017

Net Assets

Up

$22,037

Up $5,472 (+33%) from 2017

Liabilities

Down

$21,855

Down $58,507 (-73%) from 2017

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin45th percentile

Revenue

Up

$452,078

Up $37,321 (+9.0%) from 2017

Expenses

Down

$446,606

Down $114,314 (-20%) from 2017

Net Income

Up

$5,472

Up $151,635 (+104%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth8th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2010: $143,935Liabilities 2010: $41,688Net Assets 2010: $102,2472010Assets 2011: $181,938Liabilities 2011: $34,528Net Assets 2011: $147,4102011Assets 2012: $191,879Liabilities 2012: $46,263Net Assets 2012: $145,6162012Assets 2013: $102,130Liabilities 2013: $56,329Net Assets 2013: $45,8012013Assets 2014: $132,239Liabilities 2014: $23,891Net Assets 2014: $108,3482014Assets 2015: $158,226Liabilities 2015: $22,720Net Assets 2015: $135,5062015Assets 2016: $199,407Liabilities 2016: $36,679Net Assets 2016: $162,7282016Assets 2017: $96,927Liabilities 2017: $80,362Net Assets 2017: $16,5652017Assets 2018: $43,892Liabilities 2018: $21,855Net Assets 2018: $22,0372018Assets 2019: $99,922Liabilities 2019: $21,196Net Assets 2019: $78,7262019Assets 2020: $200,159Liabilities 2020: $21,839Net Assets 2020: $178,3202020Assets 2021: $308,868Liabilities 2021: $51,538Net Assets 2021: $257,3302021Assets 2022: $368,948Liabilities 2022: $22,413Net Assets 2022: $346,5352022Assets 2023: $319,485Liabilities 2023: $34,052Net Assets 2023: $285,4332023Assets 2024: $178,883Liabilities 2024: $36,153Net Assets 2024: $142,7302024

Highlighted filing

2018

Assets$43,892
Liabilities$21,855
Net Assets$22,037
Open 2018 Filing

Operations Trend

Revenue Growth61st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2010: $408,676Expenses 2010: $357,357Net Income 2010: $51,3192010Expenses 2011: $329,6692011Revenue 2012: $391,200Expenses 2012: $387,655Net Income 2012: $3,5452012Expenses 2013: $497,8402013Revenue 2014: $383,700Expenses 2014: $321,153Net Income 2014: $62,5472014Revenue 2015: $389,256Expenses 2015: $362,098Net Income 2015: $27,1582015Revenue 2016: $422,356Expenses 2016: $395,134Net Income 2016: $27,2222016Revenue 2017: $414,757Expenses 2017: $560,920Net Income 2017: -$146,1632017Revenue 2018: $452,078Expenses 2018: $446,606Net Income 2018: $5,4722018Revenue 2019: $380,290Expenses 2019: $323,601Net Income 2019: $56,6892019Revenue 2020: $404,161Expenses 2020: $304,567Net Income 2020: $99,5942020Revenue 2021: $455,763Expenses 2021: $376,753Net Income 2021: $79,0102021Revenue 2022: $420,995Expenses 2022: $331,790Net Income 2022: $89,2052022Revenue 2023: $311,127Expenses 2023: $372,229Net Income 2023: -$61,1022023Revenue 2024: $226,991Expenses 2024: $369,694Net Income 2024: -$142,7032024

Highlighted filing

2018

Revenue$452,078
Expenses$446,606
Net Income$5,472
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 14, 2019
Return Version
2017v2.3
Gross Receipts
$452,078
Mission and Program Overview

Mission

Our vision is that every aiken county child will arrive at kindergarten ready to succeed.

Per south carolina code of laws section 59-152-10: there is established the south carolina first steps to school readiness, a comprehensive, results- oreiented initiative for improving early childhood development by providing, through local partnerships, public and private funds, and support for high-quality early childhood development and education services for children by providing support for their families' efforts toward enabling their children to reach school ready to succeed.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$96,759$43,743▼ $53,016
Accounts Receivable$168--
Prepaid Expenses and Deferred Charges-$149-
Total Assets$96,927$43,892▼ $53,035
Liabilities
Accounts Payable and Accrued Expenses$80,362$21,855▼ $58,507
Total Liabilities$80,362$21,855▼ $58,507
Net Assets / Fund Balance
Temporarily Rstr Net Assets$16,565$22,037▲ $5,472
Total Net Assets Fund Balance$16,565$22,037▲ $5,472
Total Liabilities and Net Assets / Fund Balance$96,927$43,892▼ $53,035
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Marcia NashExecutive DiFT$67,344$67,344

Board Members and Trustees

NameTitle
Barbara SandersBoard Chair
Tracy BrownVice Chair
Chalma LindlerBoard Member
Charlene Moore-petersonBoard Member
David WalkerBoard Member
Jamie CreasyBoard Member
Jennie BeckBoard Member
Joe BacoteBoard Member
Kiki BennettBoard Member
Margaret FordBoard Member
Marlea BodieBoard Member
Mary StoneBoard Member
Patricia RandolphBoard Member
Rebecca JowersBoard Member
Rhonda MitchellBoard Member
Ronald BurtonBoard Member
Shadie HallBoard Member
Stephanie BrownBoard Member
Tamisha LawrenceBoard Member
Teresa LillyBoard Member
William JamesBoard Member
William PriceBoard Member
Shirley Von BeckTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$452,069
Program Service Revenue
$0
Investment Income
$9
Other Revenue
$0
All Other Contributions
$4,929
Change in Net Assets
$5,472

Audited Revenue Reconciliation

Revenue per Audited Statements
$452,078
Total Revenue per Audited Statements
$452,078
Total Revenue per Form 990
$452,078
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$288,046
Other Expenses$158,560
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$231,993$24,971-$256,964
Payroll Taxes$18,190$1,956-$20,146
Travel$11,184--$11,184
Other Employee Benefits$9,857$1,079-$10,936
Information Technology$5,616$2,409-$8,025
Office Expenses$6,427$1,286-$7,713
Other Expenses$5,090$3,442-$3,442
All Other Expenses-$2,506-$2,506
Insurance-$1,452-$1,452
Total Functional Expenses$407,505$39,101$0$446,606

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$446,606
Total Expenses per Audited Statements$446,606
Total Expenses per Form 990$446,606
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Mary StoneBoard MemberSunshine HouseNo$24,400
Patricia RandolphBoard MemberSunshine HouseNo$22,288
Jamie CreasyBoard MemberLiteracy CenterNo$21,720
Charlene Moore-petersonBoard MemberSchool DistrictNo$5,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“A copy of form 990 is made available to the executive director for review prior to filing. The financial information on form 990 is based primarily upon the organization's audited financial statements, which are provided to the board.”

Form 990, Page 6, Part VI, Line 12C

“The board members of the local partnership are representative of various organizations that in certain instances benefit from actions taken by the board. It is the policy of the local partnership that board members not be involved with decisions regarding organizations they represent.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents, conflict of interest policy, and financial statements are made available for public inspection upon request.”

Filing and Contact Details

Filer

Filer Name
South Carolina First Steps to
EIN
57-1097775
Phone
8036635604
Address
POST OFFICE BOX 429, GREENWOOD, SC 29648

Signing Officer

Name
Marcia Nash
Title
Executive Director
Phone
8036635604
Signed
2019-05-14

Organization Details

Principal Officer
Marcia Nash
Formed
1999
Legal Domicile
Sc
Voting Board Members
23
Independent Board Members
23
Employees
7

Preparer

Firm
Manley Garvin LLC
Address
PO BOX 429, GREENWOOD, SC 29648
Preparer
Joshua C Garvin
Phone
8642294951
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Per south carolina code of laws section 59-152-10: there is established the south carolina first steps to school readiness, a comprehensive, results- oreiented initiative for improving early childhood development by providing, through local partnerships, public and private funds, and support for high-quality early childhood development and education services for children by providing support for their families' efforts toward enabling their children to reach school ready to succeed.”

Form 990, Page 2, Part III, Line 4A

“Setting. Childcare scholarships-childcare scholarships are available for families that qualify. South carolina first steps leverages state, local and private resources to increase the quality of, and number of children participating in, high-quality pre-kindergarten programs in both the public and private sectors.”

Form 990, Page 2, Part III, Line 4D

“School transition: countdown to kindergarten- is designed to 1. Establish lasting home-school bonds rooted in trust and mutual respect; 2. Enable parents and teachers to reach common understandings of both familial and classroom expectations for the coming school year; and 3. Establish strong student-teacher relationships that will facilitate the home-school transition and enhance classroom learning.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The basis of accounting followed by the local partnership requires management to evaluate tax positions taken by the local partnership and recognize a tax liability (or asset) if the local partnership has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. Management has analyzed the tax positions taken by the local partnership and has concluded that as of june 30, 2018 there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt23EXECUTIVE DI
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IRS990/MissionDesc0PER SOUTH CAROLINA CODE OF LAWS SECTION 59-152-10: THERE IS ESTABLISHED THE SOUTH CAROLINA FIRST STEPS TO SCHOOL READINESS, A COMPREHENSIVE, RESULTS- OREIENTED INITIATIVE FOR IMPROVING EARLY CHILDHOOD DEVELOPMENT BY PROVIDING, THROUGH LOCAL PARTNERSHIPS, PUBLIC AND PRIVATE FUNDS, AND SUPPORT FOR HIGH-QUALITY EARLY CHILDHOOD DEVELOPMENT AND EDUCATION SERVICES FOR CHILDREN BY PROVIDING SUPPORT FOR THEIR FAMILIES' EFFORTS TOWARD ENABLING THEIR CHILDREN TO REACH SCHOOL READY TO SUCCEED.
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IRS990/OtherExpensesGrp/Desc1PROGRAM PURCHASED SUPPLIE
IRS990/OtherExpensesGrp/Desc2PROFESSIONAL DEVELOPMENT
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IRS990/PrincipalOfficerNm0MARCIA NASH
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IRS990/ProgSrvcAccomActy2Grp/Desc0PARENTING SUPPORT: PARENTS AS TEACHERS-A PARENT EDUCATOR VISITS YOUR HOME AND PROVIDES GUIDANCE AND RESOURCES TO ENABLE YOU TO SUPPORT YOUR CHILD'S DEVELOPMENT AND SCHOOL READINESS. PAT AIMS TO INCREASE YOUR KNOWLEDGE OF EARLY CHILDHOOD DEVELOPMENT AND IMPROVE PARENTING PRACTICES, PROVIDE EARLY DETECTION OF DEVELOPMENTAL DELAYS AND HEALTH ISSUES, PREVENT CHILD ABUSE AND NEGLECT, AND INCREASE CHILDREN'S SCHOOL READINESS AND SCHOOL SUCCESS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0115617
IRS990/ProgSrvcAccomActy3Grp/Desc0INDIRECT PROGRAM EXPENSES
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt066259
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SCHOOL TRANSITION: COUNTDOWN TO KINDERGARTEN- IS DESIGNED TO 1. ESTABLISH LASTING HOME-SCHOOL BONDS ROOTED IN TRUST AND MUTUAL RESPECT; 2. ENABLE PARENTS AND TEACHERS TO REACH COMMON UNDERSTANDINGS OF BOTH FAMILIAL AND CLASSROOM EXPECTATIONS FOR THE COMING SCHOOL YEAR; AND 3. ESTABLISH STRONG STUDENT-TEACHER RELATIONSHIPS THAT WILL FACILITATE THE HOME-SCHOOL TRANSITION AND ENHANCE CLASSROOM LEARNING.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE BASIS OF ACCOUNTING FOLLOWED BY THE LOCAL PARTNERSHIP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE LOCAL PARTNERSHIP AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE LOCAL PARTNERSHIP HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE LOCAL PARTNERSHIP AND HAS CONCLUDED THAT AS OF JUNE 30, 2018 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0JAMIE CREASY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1MARY STONE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2PATRICIA RANDOLPH
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm3CHARLENE MOORE-PETERSON
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LITERACY CENTER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1SUNSHINE HOUSE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2SUNSHINE HOUSE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc3SCHOOL DISTRICT
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0THE BOARD MEMBERS OF THE LOCAL PARTNERSHIP ARE REPRESENTATIVE OF VARIOUS ORGANIZATIONS THAT IN CERTAIN INSTANCES BENEFIT FROM ACTIONS TAKEN BY THE BOARD. BOARD MEMBERS DISCLOSE THESE RELATIONSHIPS AND TRANSACTIONS AS APPROPRIATE UNDER THE LOCAL PARTNERSHIP'S POLICIES AND AS REQUIRED BY LAW. IT IS THE POLICY OF THE LOCAL PARTNERSHIP THAT BOARD MEMBERS ARE NOT INVOLVED WITH DECISIONS REGARDING ORGANIZATIONS THEY REPRESENT. THE LOCAL PARTNERSHIP CONSUMMATED ARM'S LENGTH TRANSACTIONS WITH THESE ENTITIES TO PROVIDE CERTAIN SERVICES RELATED TO THE MISSION OF THE LOCAL PARTNERSHIP. THE LOCAL PARTNERSHIP HAS RECOGNIZED APPROXIMATELY 73,000 AS EXPENSE FOR THE YEAR ENDED JUNE 30,2018 RELATED TO SERVICES PROVIDED BY THESE CONTRACTORS.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PER SOUTH CAROLINA CODE OF LAWS SECTION 59-152-10: THERE IS ESTABLISHED THE SOUTH CAROLINA FIRST STEPS TO SCHOOL READINESS, A COMPREHENSIVE, RESULTS- OREIENTED INITIATIVE FOR IMPROVING EARLY CHILDHOOD DEVELOPMENT BY PROVIDING, THROUGH LOCAL PARTNERSHIPS, PUBLIC AND PRIVATE FUNDS, AND SUPPORT FOR HIGH-QUALITY EARLY CHILDHOOD DEVELOPMENT AND EDUCATION SERVICES FOR CHILDREN BY PROVIDING SUPPORT FOR THEIR FAMILIES' EFFORTS TOWARD ENABLING THEIR CHILDREN TO REACH SCHOOL READY TO SUCCEED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SETTING. CHILDCARE SCHOLARSHIPS-CHILDCARE SCHOLARSHIPS ARE AVAILABLE FOR FAMILIES THAT QUALIFY. SOUTH CAROLINA FIRST STEPS LEVERAGES STATE, LOCAL AND PRIVATE RESOURCES TO INCREASE THE QUALITY OF, AND NUMBER OF CHILDREN PARTICIPATING IN, HIGH-QUALITY PRE-KINDERGARTEN PROGRAMS IN BOTH THE PUBLIC AND PRIVATE SECTORS.

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$43,892
Liabilities
$21,855
Net assets
$22,037
Revenue
$452,078
Expenses
$446,606
Net income
$5,472
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.79$0.36$1.43$2.27$3.70$1.43
2023Detailed filing. Detailed filing data is available for this year.$3.19$0.34$2.85$3.11$3.72$0.61
2022Detailed filing. Detailed filing data is available for this year.$3.69$0.22$3.47$4.21$3.32$0.89
2021Detailed filing. Detailed filing data is available for this year.$3.09$0.52$2.57$4.56$3.77$0.79
2020Detailed filing. Detailed filing data is available for this year.$2.00$0.22$1.78$4.04$3.05$1.00
2019Detailed filing. Detailed filing data is available for this year.$1.00$0.21$0.79$3.80$3.24$0.57
2018Detailed filing. Detailed filing data is available for this year.$0.44$0.22$0.22$4.52$4.47$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.97$0.80$0.17$4.15$5.61$1.46
2016Detailed filing. Detailed filing data is available for this year.$1.99$0.37$1.63$4.22$3.95$0.27
2015Detailed filing. Detailed filing data is available for this year.$1.58$0.23$1.36$3.89$3.62$0.27
2014Detailed filing. Detailed filing data is available for this year.$1.32$0.24$1.08$3.84$3.21$0.63
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.56$0.46$4.98
2012Summary only. Only limited summary data is available for this year.$1.92$0.46$1.46$3.91$3.88$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$0.35$1.47$3.30
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.42$1.02$4.09$3.57$0.51