Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
Berkeley County Office of First Steps
990 • Fiscal year 2019 • EIN 57-1097780
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.44x
Liabilities / Revenue
78th percentile
Higher debt load relative to revenue than 78% of similar nonprofits.
Net Margin
56th percentile
Higher net margin than 56% of similar nonprofits.
Top Officer Pay
67th percentile
Higher top officer pay than 67% of similar nonprofits.
Top officer pay equals 8.2% of source-year revenue.
Asset Growth
57th percentile
Faster asset growth than 57% of similar nonprofits.
Revenue Growth
65th percentile
Faster revenue growth than 65% of similar nonprofits.
Balance Sheet
Assets
Up$338,032
Up $19,181 (+6.0%) from 2018
Net Assets
Up$188,847
Up $38,617 (+26%) from 2018
Liabilities
Down$149,185
Down $19,436 (-12%) from 2018
Revenue And Expenses
Revenue
Up$626,069
Up $73,184 (+13%) from 2018
Expenses
Up$587,447
Up $14,906 (+2.6%) from 2018
Net Income
Up$38,622
Up $58,278 (+296%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2018 to Jun 30, 2019
- Signed
- May 14, 2020
- Return Version
- 2018v3.2
- Gross Receipts
- $626,069
Mission and Program Overview
Mission
Every child in berkeley county will enter kindergarten safe, healthy, ready to succeed, and eager 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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $277,687 | $333,638 | ▲ $55,951 |
| Accounts Receivable | $41,034 | - | - |
| Prepaid Expenses and Deferred Charges | $130 | $4,394 | ▲ $4,264 |
| Total Assets | $318,851 | $338,032 | ▲ $19,181 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $168,626 | $149,185 | ▼ $19,441 |
| Total Liabilities | $168,626 | $149,185 | ▼ $19,441 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $150,225 | $188,847 | ▲ $38,622 |
| Total Net Assets Fund Balance | $150,225 | $188,847 | ▲ $38,622 |
| Total Liabilities and Net Assets / Fund Balance | $318,851 | $338,032 | ▲ $19,181 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Adrienne Troy-frazier | Executive Di | FT | $51,369 | $51,369 |
Board Members and Trustees
| Name | Title |
|---|---|
| Brenda Campbell | Board Chair |
| Marina Lopez | Vice Chair |
| Betty Pressley | Board Member |
| Celine Silver | Board Member |
| Donna Mcqueen | Board Member |
| Dr Simone Chinnis | Board Member |
| Erin Miller | Board Member |
| Linda Fontaine | Board Member |
| Nakia Asby | Board Member |
| Natalia Mayes | Board Member |
| Samone Johnson | Board Member |
| Sharon Fashion | Board Member |
| Stephanie Wallace | Secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $626,032
- Program Service Revenue
- $0
- Investment Income
- $37
- Other Revenue
- $0
- All Other Contributions
- $87,351
- Change in Net Assets
- $38,622
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $626,069
- Total Revenue per Audited Statements
- $626,069
- Total Revenue per Form 990
- $626,069
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $407,347 |
| Salaries, Compensation, and Employee Benefits | $180,100 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $68,506 | $12,933 | - | $81,439 |
| Current Officers, Directors, Trustees, and Key Employees | $43,253 | $8,116 | - | $51,369 |
| Other Employee Benefits | $33,151 | $4,183 | - | $37,334 |
| Payroll Taxes | $8,348 | $1,610 | - | $9,958 |
| Information Technology | $4,452 | $483 | - | $4,935 |
| Insurance | $3,988 | $580 | - | $4,568 |
| Travel | $3,273 | $1,027 | - | $4,300 |
| Office Expenses | $3,181 | $819 | - | $4,000 |
| Fees for Services Other | - | $3,000 | - | $3,000 |
| All Other Expenses | $956 | $1,187 | - | $2,143 |
| Other Expenses | $4,796 | $1,634 | - | $1,634 |
| Total Functional Expenses | $551,875 | $35,572 | $0 | $587,447 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $587,447 |
| Total Expenses per Audited Statements | $587,447 |
| Total Expenses per Form 990 | $587,447 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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 Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Various Board Members | Board Member | Services | No | $452,677 |
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
- 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 reported 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 partnership that board members are not invovled 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. The organization does not have any employees. Rather, individuals who perform "employee related" services for the organization are employed by the berkeley county school district and the organization reimburses the school district for these amounts under the terms of the contract.”
Form 990, Page 6, Part VI, Line 15B
“Budget amounts, including compensation, are submitted for approval to the south carolina office of first steps. The organization does not have any employees. Rather, individuals who perform "employee related" services for the organization are employed by the berkeley county school district and the organization reimburses the school district for these amounts under the terms of the contract.”
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
- 57-1097780
- Phone
- 8438633030
- Address
- POST OFFICE BOX 429, GREENWOOD, SC 29648
Signing Officer
- Name
- Adrienne Troy-frazier
- Title
- Executive Director
- Phone
- 8438633030
- Signed
- 2020-05-14
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Adrienne Troy-frazier
- Formed
- 1999
- Legal Domicile
- Sc
- Voting Board Members
- 13
- Independent Board Members
- 13
- Employees
- 0
- Volunteers
- 13
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
“Healthy 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 early identification and referral programs serve families with young children with suspected delays in development and coordinates public awareness for babynet services, acting as a local portal to connect families to community-based services they may need or desire to ensure the school readiness of their children. Other indirect program expenses”
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, 2019, there are no uncertain positions taken or expected to be taken that would required 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.”
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| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | EVERY CHILD IN BERKELEY COUNTY WILL ENTER KINDERGARTEN SAFE, HEALTHY, READY TO SUCCEED, AND EAGER TO LEARN. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 150225 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 188847 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 819 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 3181 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4000 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 4183 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 33151 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 37334 |
| IRS990/OtherExpensesGrp/Desc | 0 | PURCHASED SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | PURCHASED SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 2 | PURCHASED EQUIPMENT |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1634 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 363251 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 14720 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 4796 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 363251 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 14720 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 4796 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1634 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 12933 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 68506 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 81439 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1610 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 8348 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 9958 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 130 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 4394 |
| IRS990/PrincipalOfficerNm | 0 | ADRIENNE TROY-FRAZIER |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | EARLY EDUCATION PROGRAMS-THE FIRST STEPS PARTNERSHIP IN BERKELEY COUNTY IS A FEDERAL EARLY HEAD START GRANTEE. EARLY HEAD START IS AN EVIDENCE-BASED MODEL DESIGNED TO PROVIDE EARLY, CONTINUOUS, INTENSIVE, AND COMPREHENSIVE CHILD DEVELOPMENT AND FAMILY SUPPORT SERVICES TO LOW-INCOME INFANTS AND TODDLERS AND THEIR FAMILIES, AND PREGNANT WOMEN AND THEIR FAMILIES. ADDITIONALLY, FIRST STEPS 4K EXPANDS ACCESS TO QUALITY CHILD CARE ACROSS THE STATE. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 8037 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | CHILD CARE QUALITY-FIRST STEPS ASSISTS CHILD CARE PROVIDERS TO IMPROVE PROGRAM QUALITY BY FUNDING TARGETED UPGRADES TO MEET DSS LICENSING OR ABC- ENHANCED REQUIREMENTS, AND TO FURTHER ENHANCE LEARNING ENVIRONMENTS FOR YOUNG CHILDREN. ALSO, FIRST STEPS PROVIDES SCHOLARSHIPS TO HIGH QUALITY CHILD CARE PROGRAMS FOR ELIGIBLE FAMILIES AND THEIR CHILDREN AND INCREASES THE NUMBER OF CHILD CARE SLOTS IN SOUTH CAROLINA. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 93604 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | HEALTHY 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 EARLY IDENTIFICATION AND REFERRAL PROGRAMS SERVE FAMILIES WITH YOUNG CHILDREN WITH SUSPECTED DELAYS IN DEVELOPMENT AND COORDINATES PUBLIC AWARENESS FOR BABYNET SERVICES, ACTING AS A LOCAL PORTAL TO CONNECT FAMILIES TO COMMUNITY-BASED SERVICES THEY MAY NEED OR DESIRE TO ENSURE THE SCHOOL READINESS OF THEIR CHILDREN. OTHER INDIRECT PROGRAM EXPENSES |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 160982 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 552853 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 32 |
| IRS990/PYOtherExpensesAmt | 0 | 383148 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -19656 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 189393 |
| IRS990/PYTotalExpensesAmt | 0 | 572541 |
| IRS990/PYTotalRevenueAmt | 0 | 552885 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 38622 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 626032 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 552853 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 553823 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 467510 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 489101 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 2689319 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt | 0 | 54000 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt | 0 | 54000 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 54000 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 60000 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 60000 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 282000 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 37 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 32 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 26 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 22 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 22 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 139 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 2971319 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 680032 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 606853 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 607823 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 527510 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 549101 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 2971319 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 2971458 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 587447 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 626069 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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, 2019, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRED 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/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 587447 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 626069 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 626069 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 587447 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | VARIOUS BOARD MEMBERS |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | BOARD MEMBER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 452677 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | SERVICES |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | THE BOARD MEMBERS OF THE LOCAL PARTNERSHIP ARE REPRESENTATIVES OF VARIOUS ORGANIZATIONS THAT IN CERTAIN INSTANCES BENEFIT FROM ACTIONS TAKEN BY THE BOARD. IT IS THE POLICY OF THE PARTNERSHIP THAT BOARD MEMBERS ARE NOT INVOLVED WITH DECISIONS REGARDING ORGANIZATIONS THEY REPRESENT. IN ADDITION, THE LOCAL PARTNERSHIP HAS CONTRACTED WITH BERKELEY COUNTY SCHOOL DISTRICT 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/FormAndLineReferenceDesc | 0 | SCHEDULE L, PART V |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | HEALTHY 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 EARLY IDENTIFICATION AND REFERRAL PROGRAMS SERVE FAMILIES WITH YOUNG CHILDREN WITH SUSPECTED DELAYS IN DEVELOPMENT AND COORDINATES PUBLIC AWARENESS FOR BABYNET SERVICES, ACTING AS A LOCAL PORTAL TO CONNECT FAMILIES TO COMMUNITY-BASED SERVICES THEY MAY NEED OR DESIRE TO ENSURE THE SCHOOL READINESS OF THEIR CHILDREN. OTHER INDIRECT PROGRAM EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A COPY OF FORM 990 IS MADE AVAILABLE TO THE EXECUTIVE DIRECTOR FOR REVIEW PRIOR TO FILING. THE FINANCIAL INFORMATION REPORTED ON FORM 990 IS BASED PRIMARILY UPON THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS, WHICH ARE PROVIDED TO THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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 PARTNERSHIP THAT BOARD MEMBERS ARE NOT INVOVLED WITH DECISIONS REGARDING ORGANIZATIONS THEY REPRESENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | BUDGET AMOUNTS, INCLUDING COMPENSATION, ARE SUBMITTED FOR APPROVAL TO THE SOUTH CAROLINA OFFICE OF FIRST STEPS. THE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES. RATHER, INDIVIDUALS WHO PERFORM "EMPLOYEE RELATED" SERVICES FOR THE ORGANIZATION ARE EMPLOYED BY THE BERKELEY COUNTY SCHOOL DISTRICT AND THE ORGANIZATION REIMBURSES THE SCHOOL DISTRICT FOR THESE AMOUNTS UNDER THE TERMS OF THE CONTRACT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | BUDGET AMOUNTS, INCLUDING COMPENSATION, ARE SUBMITTED FOR APPROVAL TO THE SOUTH CAROLINA OFFICE OF FIRST STEPS. THE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES. RATHER, INDIVIDUALS WHO PERFORM "EMPLOYEE RELATED" SERVICES FOR THE ORGANIZATION ARE EMPLOYED BY THE BERKELEY COUNTY SCHOOL DISTRICT AND THE ORGANIZATION REIMBURSES THE SCHOOL DISTRICT FOR THESE AMOUNTS UNDER THE TERMS OF THE CONTRACT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | true |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | SOUTH CAROLINA FIRST STEPS TO SCHOO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 571087576 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501C3 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | SC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | STATE OFFI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | 7 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 1300 SUMTER STREET SUITE 100 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | COLUMBIA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 29201 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | false |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 507218 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | CASH RECEIVED |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | OUTH CAROLINA FIRST STEPS TO SCHOOL |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | C |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 150225 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 188847 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 318851 |
| IRS990/TotalAssetsEOYAmt | 0 | 338032 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 318851 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 338032 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 626032 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 35572 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $338,032
- Liabilities
- $149,185
- Net assets
- $188,847
- Revenue
- $626,069
- Expenses
- $587,447
- Net income
- $38,622