Civic Intelligence

Charleston County Office of First Steps

EIN 57-1097784 • 501(c)3 • Greenwood, SC

Profile

Early childhood education initiative designed to ensure that sc children arrive at first grade healthy and ready to succeed in school.

Post Office Box 429Greenwood, SC 29648

www.scfirststeps.org

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.27x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

53rd percentile

0.09x

Higher debt load relative to revenue than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

33rd percentile

-2.5%

Higher net margin than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$90,512

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

7th percentile

-31%

Faster asset growth than 7% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

13th percentile

-24%

Faster revenue growth than 13% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Down

$550,405

Down $12,768 (-2.3%) from 2022

Liabilities

Down

$246,348

Down $62,862 (-20%) from 2022

Net Assets

Up

$304,057

Up $50,094 (+20%) from 2022

Operations
Liabilities / Revenue53rd percentileNet Margin33rd percentile

Revenue

Down

$1,500,020

Down $1,079,758 (-42%) from 2022

Expenses

Down

$1,449,926

Down $1,003,616 (-41%) from 2022

Net Income

Down

$50,094

Down $76,142 (-60%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth7th percentile

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

$600K$400K$200K$0Assets 2012: $574,082Liabilities 2012: $138,749Net Assets 2012: $435,3332012Assets 2013: $356,943Liabilities 2013: $202,379Net Assets 2013: $154,5642013Assets 2014: $274,653Liabilities 2014: $146,120Net Assets 2014: $128,5332014Assets 2015: $543,800Liabilities 2015: $380,322Net Assets 2015: $163,4782015Assets 2016: $459,402Liabilities 2016: $208,138Net Assets 2016: $251,2642016Assets 2017: $452,548Liabilities 2017: $237,737Net Assets 2017: $214,8112017Assets 2018: $360,746Liabilities 2018: $253,808Net Assets 2018: $106,9382018Assets 2019: $381,662Liabilities 2019: $339,452Net Assets 2019: $42,2102019Assets 2020: $170,435Liabilities 2020: $123,405Net Assets 2020: $47,0302020Assets 2021: $426,843Liabilities 2021: $299,116Net Assets 2021: $127,7272021Assets 2022: $563,173Liabilities 2022: $309,210Net Assets 2022: $253,9632022Assets 2023: $550,405Liabilities 2023: $246,348Net Assets 2023: $304,0572023

Highlighted filing

2023

Assets$550,405
Liabilities$246,348
Net Assets$304,057
Open 2023 Filing

Operations Trend

Revenue Growth13th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $1,411,995Expenses 2012: $1,171,366Net Income 2012: $240,6292012Expenses 2013: $1,007,7542013Revenue 2014: $1,094,879Expenses 2014: $1,120,943Net Income 2014: -$26,0642014Revenue 2015: $1,410,664Expenses 2015: $1,375,726Net Income 2015: $34,9382015Revenue 2016: $2,314,827Expenses 2016: $2,227,065Net Income 2016: $87,7622016Revenue 2017: $2,398,912Expenses 2017: $2,435,340Net Income 2017: -$36,4282017Revenue 2018: $2,468,096Expenses 2018: $2,575,969Net Income 2018: -$107,8732018Revenue 2019: $2,779,471Expenses 2019: $2,844,199Net Income 2019: -$64,7282019Revenue 2020: $2,505,469Expenses 2020: $2,500,649Net Income 2020: $4,8202020Revenue 2021: $2,213,711Expenses 2021: $2,133,014Net Income 2021: $80,6972021Revenue 2022: $2,579,778Expenses 2022: $2,453,542Net Income 2022: $126,2362022Revenue 2023: $1,500,020Expenses 2023: $1,449,926Net Income 2023: $50,0942023

Highlighted filing

2023

Revenue$1,500,020
Expenses$1,449,926
Net Income$50,094
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$550,405
Liabilities
$246,348
Net assets
$304,057
Revenue
$1,500,020
Expenses
$1,449,926
Net income
$50,094
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.55$0.25$0.30$1.50$1.45$0.05
2022Summary only. Only limited summary data is available for this year.$0.56$0.31$0.25$2.58$2.45$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.30$0.13$2.21$2.13$0.08
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.12$0.05$2.51$2.50$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.34$0.04$2.78$2.84$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.25$0.11$2.47$2.58$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.24$0.21$2.40$2.44$0.04
2016Summary only. Only limited summary data is available for this year.$0.46$0.21$0.25$2.31$2.23$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.54$0.38$0.16$1.41$1.38$0.03
2014Summary only. Only limited summary data is available for this year.$0.27$0.15$0.13$1.09$1.12$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.20$0.15$1.01
2012Summary only. Only limited summary data is available for this year.$0.57$0.14$0.44$1.41$1.17$0.24
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 12, 2021
Return Version
2019v5.0
Gross Receipts
$2,505,469
Mission and Program Overview

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.

South carolina first steps works collaboratively to ensure that all children start school ready to reach their highest potential with engaged support from their parents, caregivers, and communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$175,995$135,591▼ $40,404
Prepaid Expenses and Deferred Charges$98,444$90,891▼ $7,553
Cash and Non-Interest-Bearing Accounts$107,223$-56,047▼ $163,270
Total Assets$381,662$170,435▼ $211,227
Liabilities
Accounts Payable and Accrued Expenses$339,452$123,405▼ $216,047
Total Liabilities$339,452$123,405▼ $216,047
Net Assets / Fund Balance
Net Assets With Donor Restrictions$42,210$47,030▲ $4,820
Total Net Assets Fund Balance$42,210$47,030▲ $4,820
Total Liabilities and Net Assets / Fund Balance$381,662$170,435▼ $211,227
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sherry GilliamExecutive DiFT$97,774$97,774

Board Members and Trustees

NameTitle
Richardine Singleton-brownChair
Lorraine PowersVice Chair
Audrey WhetsellBoard Member
Harriet WilderBoard Member
Jackie PetersBoard Member
James TurnerBoard Member
John Harrison BriggsBoard Member
Latosha Jenkins-fluddBoard Member
Nichole MylesBoard Member
Rhonda ColemanBoard Member
Ruth TaylorBoard Member
Susan DewBoard Member
Vermisa BodisonBoard Member
Kristin Zeaser-sydowSecretary
Gail Joyner-flemingTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Academy Kingdom Child DevelopmentProgram2005 STOKES AVE, North Charleston, SC 29406$256,001
Johns Island Early Childhoo ChristiaProgram2850 MURRAYWOOD DRIVE, Johns Island, SC 29455$107,160
Revenue and Support

Revenue Composition

Contributions and Grants
$2,505,452
Program Service Revenue
$0
Investment Income
$17
Other Revenue
$0
All Other Contributions
$21,151
Change in Net Assets
$4,820

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,505,469
Total Revenue per Audited Statements
$2,505,469
Total Revenue per Form 990
$2,505,469
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,274,016
Other Expenses$1,226,633
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$864,813$55,644-$920,457
Other Employee Benefits$263,707$16,289-$279,996
Payroll Taxes$69,306$4,257-$73,563
Occupancy$54,509$11,248-$65,757
Travel$20,228$658-$20,886
Office Expenses$18,248$2,436-$20,684
Information Technology$14,048$1,714-$15,762
Insurance$5,259$1,949-$7,208
Other Expenses$1,445$448-$1,893
All Other Expenses-$660-$660
Total Functional Expenses$2,405,223$95,426$0$2,500,649

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,500,649
Total Expenses per Audited Statements$2,500,649
Total Expenses per Form 990$2,500,649
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
Ruth TaylorBoard MemberSchool DistrictNo$1,278,000
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 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
Charleston County First Steps
EIN
57-1097784
Phone
8437450237
Address
POST OFFICE BOX 429, GREENWOOD, SC 29648

Signing Officer

Name
Sherry Gilliam
Title
Executive Director
Phone
8437450237
Signed
2021-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sherry Gilliam
Formed
1999
Legal Domicile
Sc
Voting Board Members
15
Independent Board Members
15
Employees
19

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

“Core functions/community partnerships/public awareness”

Financial Statement Notes

Schedule D, Page 3, Part X

“The modified cash basis of accounting 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, 2020, 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 496 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.

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IRS990/ProgSrvcAccomActy2Grp/Desc0PARENTS 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. RAISING A READER-ENGAGES YOU AND YOUR FAMILY TO DEVELOP, PRACTICE AND MAINTAIN A DAILY ROUTINE OF BOOK READING WITH YOUR CHILDREN. THIS PROGRAM HELPS FAMILIES FOSTER HEALTHY BRAIN DEVELOPMENT, PARENT-CHILD BONDING AND EARLY LITERACY SKILLS FOR SCHOOL SUCCESS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0CHILDCARE QUALITY ENHANCEMENT-A PROGRAM FOR INDIVIDUALS WHO PROVIDE CONSULTATION/COACHING AND MENTORING. COACHING AND CONSULTATION AND MENTORING INCLUDE A WIDE RANGE OF BEHAVIORS INCLUDING SPECIFIC AND DIRECT FEEDBACK, ACTION PLANNING, MODELING, REVIEWING, ROLE-PLAYING AND GOAL SETTING. CHILDCARE TRAINING-A PROGRAM THAT SUPPORTS CHILD CARE PROVIDERS AND EQUIPS THEM TO ADVANCE ALONG THE CENTER FOR CHILD CARE CAREER DEVELOPMENT (CCCCD) CAREER FRAMEWORK, ADVANCE WITHIN THE ABC QUALITY SYSTEM, IMPROVE AN APPROVED MEASURE OF PROGRAM QUALITY AND/OR TO PROVIDE TRAINING ON A TOPIC- SPECIFIC FOCUS BASED ON REGIONAL TA COORDINATION MEETINGS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE MODIFIED CASH BASIS OF ACCOUNTING 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, 2020, 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.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CORE FUNCTIONS/COMMUNITY PARTNERSHIPS/PUBLIC AWARENESS
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.
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