Civic Intelligence

South Carolina First Steps to School

EIN 57-1097776 • 501(c)3 • Greenwood, SC

Profile

Section 59-152-10 of the south carolina code established the south carolina first steps to school readiness program, which is a comprehensive, results-oriented initiative for improving early childhood development by providing, through county partnerships, public and private funds and support for high- quality early childhood development and educations services for children by providing support for their families' efforts toward enabling their children to reach school ready to learn.

Post Office Box 429Greenwood, SC 29648

scfirststeps.org/ANDERSON

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

89th percentile

0.63x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.24x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

44th percentile

1.5%

Higher net margin than 44% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

74th percentile

18%

Faster asset growth than 74% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

73rd percentile

26%

Faster revenue growth than 73% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$234,210

Up $35,370 (+18%) from 2023

Liabilities

Up

$146,862

Up $26,539 (+22%) from 2023

Net Assets

Up

$87,348

Up $8,831 (+11%) from 2023

Operations
Liabilities / Revenue79th percentileNet Margin44th percentile

Revenue

Up

$607,605

Up $125,546 (+26%) from 2023

Expenses

Up

$598,774

Up $121,818 (+26%) from 2023

Net Income

Up

$8,831

Up $3,728 (+73%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth74th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2010: $270,251Liabilities 2010: $165,966Net Assets 2010: $104,2852010Assets 2011: $161,594Liabilities 2011: $121,864Net Assets 2011: $39,7302011Assets 2012: $162,394Liabilities 2012: $111,524Net Assets 2012: $50,8702012Assets 2013: $153,332Liabilities 2013: $123,811Net Assets 2013: $29,5212013Assets 2014: $167,919Liabilities 2014: $127,135Net Assets 2014: $40,7842014Assets 2015: $165,980Liabilities 2015: $120,762Net Assets 2015: $45,2182015Assets 2016: $177,420Liabilities 2016: $117,627Net Assets 2016: $59,7932016Assets 2017: $197,195Liabilities 2017: $142,938Net Assets 2017: $54,2572017Assets 2018: $190,710Liabilities 2018: $132,267Net Assets 2018: $58,4432018Assets 2019: $190,454Liabilities 2019: $129,469Net Assets 2019: $60,9852019Assets 2020: $133,573Liabilities 2020: $82,355Net Assets 2020: $51,2182020Assets 2021: $176,035Liabilities 2021: $113,536Net Assets 2021: $62,4992021Assets 2022: $166,717Liabilities 2022: $93,303Net Assets 2022: $73,4142022Assets 2023: $198,840Liabilities 2023: $120,323Net Assets 2023: $78,5172023Assets 2024: $234,210Liabilities 2024: $146,862Net Assets 2024: $87,3482024

Highlighted filing

2024

Assets$234,210
Liabilities$146,862
Net Assets$87,348
Open 2024 Filing

Operations Trend

Revenue Growth73rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $623,9872010Expenses 2011: $887,1162011Expenses 2012: $802,6202012Expenses 2013: $870,4742013Revenue 2014: $843,023Expenses 2014: $831,760Net Income 2014: $11,2632014Revenue 2015: $440,645Expenses 2015: $436,211Net Income 2015: $4,4342015Revenue 2016: $438,480Expenses 2016: $423,905Net Income 2016: $14,5752016Revenue 2017: $478,906Expenses 2017: $484,442Net Income 2017: -$5,5362017Revenue 2018: $475,283Expenses 2018: $471,097Net Income 2018: $4,1862018Revenue 2019: $490,873Expenses 2019: $488,341Net Income 2019: $2,5322019Revenue 2020: $463,557Expenses 2020: $473,324Net Income 2020: -$9,7672020Revenue 2021: $473,108Expenses 2021: $461,827Net Income 2021: $11,2812021Revenue 2022: $434,459Expenses 2022: $423,544Net Income 2022: $10,9152022Revenue 2023: $482,059Expenses 2023: $476,956Net Income 2023: $5,1032023Revenue 2024: $607,605Expenses 2024: $598,774Net Income 2024: $8,8312024

Highlighted filing

2024

Revenue$607,605
Expenses$598,774
Net Income$8,831
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$234,210
Liabilities
$146,862
Net assets
$87,348
Revenue
$607,605
Expenses
$598,774
Net income
$8,831
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$1.47$0.87$6.08$5.99$0.09
2023Summary only. Only limited summary data is available for this year.$1.99$1.20$0.79$4.82$4.77$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.67$0.93$0.73$4.34$4.24$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.76$1.14$0.62$4.73$4.62$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$0.82$0.51$4.64$4.73$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.90$1.29$0.61$4.91$4.88$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.91$1.32$0.58$4.75$4.71$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.97$1.43$0.54$4.79$4.84$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.77$1.18$0.60$4.38$4.24$0.15
2015Detailed filing. Detailed filing data is available for this year.$1.66$1.21$0.45$4.41$4.36$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.68$1.27$0.41$8.43$8.32$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.53$1.24$0.30$8.70
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$1.12$0.51$8.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$1.22$0.40$8.87
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.70$1.66$1.04$6.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 6, 2025
Return Version
2023v6.0
Gross Receipts
$607,605
Mission and Program Overview

Mission

Section 59-152-10 of the south carolina code established the south carolina first steps to school readiness program, which is a comprehensive, results-oriented initiative for improving early childhood development by providing, through county partnerships, public and private funds and support for high- quality early childhood development and educations services for children by providing support for their families' efforts toward enabling their children to reach school ready to learn.

Section 59-152-10 of the south carolina code established the south carolina first steps to school readiness program, which is a comprehensive, results-oriented initiative for improving early childhood development by providing, through local partnerships, public and private funds, and support for high- quality early childhood development and educations 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$189,652$233,992▲ $44,340
Accounts Receivable$9,188$218▼ $8,970
Total Assets$198,840$234,210▲ $35,370
Liabilities
Accounts Payable and Accrued Expenses$120,323$146,862▲ $26,539
Total Liabilities$120,323$146,862▲ $26,539
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$87,348-
Net Assets With Donor Restrictions$78,517--
Total Net Assets Fund Balance$78,517$87,348▲ $8,831
Total Liabilities and Net Assets / Fund Balance$198,840$234,210▲ $35,370
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeOtherTotal
Paige WallExecutive DiFT$61,692$61,692

Board Members and Trustees

NameTitle
Diane SmileyChair
Allison StricklandBoard Member
Bailey JohnsonBoard Member
Charity WalkerBoard Member
Greta YoungBoard Member
Jackie BlakleyBoard Member
Jackie MccallBoard Member
Jennifer BuffordBoard Member
Kaitlyn AndrewsBoard Member
Karen SweatBoard Member
Keri DavisBoard Member
Maria Torres-greenBoard Member
Melissa DavisBoard Member
Nicole SchmidtBoard Member
Penny WhitemanBoard Member
Shannon VaughnBoard Member
Wendy BurgessBoard Member
Sheryl MccollumTreasuer
Revenue and Support

Revenue Composition

Contributions and Grants
$607,488
Program Service Revenue
$0
Investment Income
$117
Other Revenue
$0
All Other Contributions
$32,132
Change in Net Assets
$8,831

Audited Revenue Reconciliation

Revenue per Audited Statements
$607,605
Total Revenue per Audited Statements
$607,605
Total Revenue per Form 990
$607,605
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$517,818
Salaries, Compensation, and Employee Benefits$80,956
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$46,073$15,619-$61,692
Other Expenses$4,008$13,962-$17,970
Other Employee Benefits$10,083$4,569-$14,652
Office Expenses$5,541$1,836-$7,377
Payroll Taxes$3,398$1,214-$4,612
Insurance$2,111$541-$2,652
Travel$283$1,268-$1,551
Information Technology$1,115$356-$1,471
Total Functional Expenses$558,767$40,007$0$598,774

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$598,774
Total Expenses per Audited Statements$598,774
Total Expenses per Form 990$598,774
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
VariousBoard MembersServicesNo$358,000
Jackie WalkerBoard MemberServicesNo$500
Allision StricklandBoard MemberServicesNo$100
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Other officer compensation reviewed
Yes
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 are not involved with decisions regarding organizations they represent.”

Form 990, Page 6, Part VI, Line 15A

“Budget amounts, including compensation, are submitted for approval to the south carolina office of first steps.”

Form 990, Page 6, Part VI, Line 15B

“Budget amounts, including compensation, are submitted for approval to the south carolina office of first steps.”

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
Anderson County First Steps to
EIN
57-1097776
Phone
8642220410
Address
POST OFFICE BOX 429, GREENWOOD, SC 29648

Signing Officer

Name
Paige Wall
Title
Executive Director
Phone
8642220410
Signed
2025-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paige Wall
Formed
1999
Legal Domicile
Sc
Voting Board Members
18
Independent Board Members
18
Employees
0

Preparer

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

Additional Explanations

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

“Other indirect program expenses”

Financial Statement Notes

Schedule D, Page 3, Part X

“The basis of accounting followed by the partnership requires 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, 2024 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. The local partnership is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Raw XML AppendixShowing 400 of 494 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/Form990PartVIISectionAGrp/PersonNm1KAITLYN ANDREWS
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IRS990/Form990PartVIISectionAGrp/PersonNm17PENNY WHITEMAN
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IRS990/ProgSrvcAccomActy2Grp/Desc0HEALTHY START-FIRST STEPS RECOGNIZES THE IMPORTANCE OF A HEALTHY START IN MAXIMIZING BOTH SCHOOL READINESS AND THE LONG-TERM WELL BEING OF THE STATE'S CHILDREN. THE INITIATIVE PARTNERS WITH FAMILIES, THE MEDICAL COMMUNITY AND OTHER STAKEHOLDERS TO LEVERAGE RESOURCES FOR- AND INCREASE AWARENESS OF- THE HEALTHCARE, NUTRITION AND EARLY DEVELOPMENTAL NEEDS OF THE STATE'S YOUNG CHILDREN.
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IRS990/ProgSrvcAccomActy3Grp/Desc0EARLY HEAD START-A COMPREHENSIVE PROGRAM DESIGNED TO SUPPORT HIGH-QUALITY EARLY CARE AND EDUCATION, PARENTING AND FAMILY SUPPORT AND COMMUNITY-LEVEL SUPPORTS AND SERVICES FOR LOW-INCOME PREGNANT WOMEN WITH CHILDREN AGE 3 AND UNDER, YOUNG CHILDREN AND THEIR FAMILIES. FAMILIES RECEIVE WEEKLY HOME VISITS BY EARLY HEAD START STAFF AND TWO GROUP MEETINGS ARE HELD MONTHLY FOR ENROLLED PARENTS AND FAMILIES.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE BASIS OF ACCOUNTING FOLLOWED BY THE PARTNERSHIP REQUIRES 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, 2024 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. THE LOCAL PARTNERSHIP IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0ALLISION STRICKLAND
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1JACKIE WALKER
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IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0THE BOARD MEMBERS OF THE LOCAL PARTNERSHIP REPRESENT 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 AS REQUIRED BY LAW. IT IS THE POLICY OF THE LOCAL PARTNERSHIP THAT BOARD MEMBERS NOT BE INVOLVED WITH DECISIONS REGARDING THE ORGANIZATIONS THEY REPRESENT. CERTAIN BOARD MEMBERS ARE ALSO MEMBERS OF MANAGEMENT OF SOME OF THE LOCAL PARTNERSHIP'S CONTRACTORS WHICH INCLUDE THE FIVE SCHOOL DISTRICTS OF ANDERSON COUNTY. 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 358,600 AS EXPENSE FOR THE YEAR ENDED JUNE 30, 2024 RELATED TO THE SERVICES PROVIDED BY THE SCHOOL DISTRICTS. THE LOCAL PARTNERSHIP HAS ALSO CONTRACTED WITH ANDERSON COUNTY SCHOOL DISTICT FOUR TO EMPLOY INDIVIDUALS WHOSE MAIN PURPOSE IS TO WORK FOR THE LOCAL PARTNERSHIP. THE PURPOSE OF THIS CONTRACTUAL ARRANGEMENT IS TO PROVIDE THE INDIVIDUALS WITH THE OPPORTUNITY TO PARTICIPATE IN EMPLOYEE BENEFITS PROGRAMS THAT ARE NOT AVAILABLE THROUGH THE LOCAL PARTNERSHIP.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER INDIRECT PROGRAM EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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 ARE NOT INVOLVED WITH DECISIONS REGARDING ORGANIZATIONS THEY REPRESENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BUDGET AMOUNTS, INCLUDING COMPENSATION, ARE SUBMITTED FOR APPROVAL TO THE SOUTH CAROLINA OFFICE OF FIRST STEPS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BUDGET AMOUNTS, INCLUDING COMPENSATION, ARE SUBMITTED FOR APPROVAL TO THE SOUTH CAROLINA OFFICE OF FIRST STEPS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SOUTH CAROLINA FIRST STEPS TO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt0SCHOOL READINESS BOARD OF TRUSTEES
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0COLUMBIA
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