Civic Intelligence

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

990 • Fiscal year 2018 • EIN 57-1097776

Jul 01, 2017 to Jun 30, 2018 • Filed on May 08, 2019

Organization ProfileWWW.1STEPSAC.ORG
Post Office Box 429Greenwood, SC 29648

(864) 222-0410

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.69x

Higher debt load relative to assets than 92% of similar nonprofits.

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

Liabilities / Revenue

89th percentile

0.28x

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

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

Net Margin

44th percentile

0.9%

Higher net margin than 44% of similar nonprofits.

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

Top Officer Pay

93rd percentile

$51,270

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

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

Asset Growth

39th percentile

-3.3%

Faster asset growth than 39% of similar nonprofits.

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

Revenue Growth

47th percentile

-0.8%

Faster revenue growth than 47% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$190,710

Down $6,485 (-3.3%) from 2017

Net Assets

Up

$58,443

Up $4,186 (+7.7%) from 2017

Liabilities

Down

$132,267

Down $10,671 (-7.5%) from 2017

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin44th percentile

Revenue

Down

$475,283

Down $3,623 (-0.8%) from 2017

Expenses

Down

$471,097

Down $13,345 (-2.8%) from 2017

Net Income

Up

$4,186

Up $9,722 (+176%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth39th percentile

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

$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

2018

Assets$190,710
Liabilities$132,267
Net Assets$58,443
Open 2018 Filing

Operations Trend

Revenue Growth47th percentile

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$475,283
Expenses$471,097
Net Income$4,186
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 8, 2019
Return Version
2017v2.3
Gross Receipts
$475,283
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.

Per south carolina code of laws section 59-152-10: there is established the south carolina first steps to school readiness, 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 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$197,195$189,700▼ $7,495
Prepaid Expenses and Deferred Charges-$1,000-
Accounts Receivable-$10-
Total Assets$197,195$190,710▼ $6,485
Liabilities
Accounts Payable and Accrued Expenses$142,938$132,267▼ $10,671
Total Liabilities$142,938$132,267▼ $10,671
Net Assets / Fund Balance
Unrestricted Net Assets-$58,443-
Temporarily Rstr Net Assets$54,257--
Total Net Assets Fund Balance$54,257$58,443▲ $4,186
Total Liabilities and Net Assets / Fund Balance$197,195$190,710▼ $6,485
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Paige WallExecutive DiFT$51,270$51,270

Board Members and Trustees

NameTitle
Allison StricklandBoard Member
Angie StarksBoard Member
Brenda KelleyBoard Member
Charity WalkerBoard Member
Dawn MarcieBoard Member
Debra MaddenBoard Member
Diane SmileyBoard Member
Elaine BlangoBoard Member
Faith LineBoard Member
Gayle VickeryBoard Member
Liz WittebortBoard Member
Marla CobbBoard Member
Meredith McclureBoard Member
Morton WhiteBoard Member
Nann DavisBoard Member
Rhonda GregoryBoard Member
Sanquinita MartinBoard Member
Shannon VaughnBoard Member
Sherry AdgerBoard Member
Tammy VaughnBoard Member
Tim TaylorBoard Member
Jackie BlakleyOfficer
Mari BirchmoreOfficer
Nakia DavisOfficer
Pegie WhiteOfficer
Revenue and Support

Revenue Composition

Contributions and Grants
$475,263
Program Service Revenue
$0
Investment Income
$20
Other Revenue
$0
All Other Contributions
$6,393
Change in Net Assets
$4,186

Audited Revenue Reconciliation

Revenue per Audited Statements
$475,283
Total Revenue per Audited Statements
$475,283
Total Revenue per Form 990
$475,283
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$404,860
Salaries, Compensation, and Employee Benefits$66,237
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$32,718$19,560-$52,278
Other Employee Benefits$6,663$3,302-$9,965
Office Expenses$3,835$1,050-$4,885
Payroll Taxes$2,496$1,498-$3,994
Other Expenses$56,749$3,277-$3,277
Travel$1,500$363-$1,863
Insurance-$960-$960
Total Functional Expenses$441,087$30,010$0$471,097

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$471,097
Total Expenses per Audited Statements$471,097
Total Expenses per Form 990$471,097
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
Liz WittebortBoard MemberAnderson District 1No$78,152
Brenda KelleyBoard MemberAnderson District 5No$77,741
Nann DavisBoard MemberAnderson District 5No$77,741
Debra MaddenBoard MemberAnderson District 3No$75,883
Tammy VaughnBoard MemberAnderson District 3No$75,883
Charity WalkerBoard MemberAnderson District 4No$71,708
Allison StricklandBoard MemberAnderson District 2No$67,022
Rhonda GregoryBoard MemberAnderson District 2No$67,022
Sherry AdgerBoard MemberAnderson Family PartNo$4,000
-Board MemberSherry AdgerNo$1,039
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. 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.”

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
57-1097776
Phone
8642220410
Address
POST OFFICE BOX 429, GREENWOOD, SC 29648

Signing Officer

Name
Paige Wall
Title
Executive Director
Phone
8642220410
Signed
2019-05-08

Organization Details

Principal Officer
Paige Wall
Formed
1999
Legal Domicile
Sc
Voting Board Members
25
Independent Board Members
25
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 - 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- 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 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

“Behavioral challenges that are interfering with the child's functioning across multiple settings.”

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

“SCHOOL TRANSITION”

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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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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Document Assets

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Filings

Displayed year

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

Open filing
Assets
$190,710
Liabilities
$132,267
Net assets
$58,443
Revenue
$475,283
Expenses
$471,097
Net income
$4,186
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
2018Detailed filing. Detailed filing data is available for this year.$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