Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
Charleston County Office of First Steps
990 • Fiscal year 2019 • EIN 57-1097784
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.89x
Liabilities / Revenue
57th percentile
Higher debt load relative to revenue than 57% of similar nonprofits.
Net Margin
32nd percentile
Higher net margin than 32% of similar nonprofits.
Top Officer Pay
74th percentile
Higher top officer pay than 74% of similar nonprofits.
Top officer pay equals 4.1% of source-year revenue.
Asset Growth
58th percentile
Faster asset growth than 58% of similar nonprofits.
Revenue Growth
66th percentile
Faster revenue growth than 66% of similar nonprofits.
Balance Sheet
Assets
Up$381,662
Up $20,916 (+5.8%) from 2018
Net Assets
Down$42,210
Down $64,728 (-61%) from 2018
Liabilities
Up$339,452
Up $85,644 (+34%) from 2018
Revenue And Expenses
Revenue
Up$2,779,471
Up $311,375 (+13%) from 2018
Expenses
Up$2,844,199
Up $268,230 (+10%) from 2018
Net Income
Up-$64,728
Up $43,145 (+40%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2018 to Jun 30, 2019
- Signed
- Apr 23, 2020
- Return Version
- 2018v3.2
- Gross Receipts
- $2,779,471
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.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $104,938 | $175,995 | ▲ $71,057 |
| Cash and Non-Interest-Bearing Accounts | $148,341 | $107,223 | ▼ $41,118 |
| Prepaid Expenses and Deferred Charges | $107,467 | $98,444 | ▼ $9,023 |
| Total Assets | $360,746 | $381,662 | ▲ $20,916 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $253,808 | $339,452 | ▲ $85,644 |
| Total Liabilities | $253,808 | $339,452 | ▲ $85,644 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $106,938 | $42,210 | ▼ $64,728 |
| Total Net Assets Fund Balance | $106,938 | $42,210 | ▼ $64,728 |
| Total Liabilities and Net Assets / Fund Balance | $360,746 | $381,662 | ▲ $20,916 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Sherry Gilliam | Executive Di | FT | $15,000 | $100,018 | $115,018 |
Board Members and Trustees
| Name | Title |
|---|---|
| Richardine Singleton-brown | Chair |
| Lorraine Powers | Vice Chair |
| Audrey Whetsell | Board Member |
| Harriet Wilder | Board Member |
| Jackie Peters | Board Member |
| James Turner | Board Member |
| John Harrison Briggs | Board Member |
| Latosha Jenkins-fludd | Board Member |
| Nichole Myles | Board Member |
| Rhonda Coleman | Board Member |
| Ruth Taylor | Board Member |
| Susan Dew | Board Member |
| Vermisa Bodison | Board Member |
| Kristin Zeaser-sydow | Secretary |
| Gail Joyner-fleming | Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Academy Kingdom Child Development | Program | 2005 STOKES AVE, North Charleston, SC 29406 | $250,000 |
| Harvest Pointe Child Development | Program | 1919 CLIFTON STREET, North Charleston, SC 29455 | $247,623 |
| Johns Island Early Childhoo Christia | Program | 2850 MURRAYWOOD DRIVE, Johns Island, SC 29455 | $130,570 |
| Hidden Treasure Day Care | Program | 2168 DUNLAP STREET, North Charleston, SC 29419 | $120,000 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $2,779,451
- Program Service Revenue
- $0
- Investment Income
- $20
- Other Revenue
- $0
- All Other Contributions
- $6,980
- Change in Net Assets
- $-64,728
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $2,779,471
- Total Revenue per Audited Statements
- $2,779,471
- Total Revenue per Form 990
- $2,779,471
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,599,813 |
| Salaries, Compensation, and Employee Benefits | $1,244,386 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Comp Disqual Persons | $851,071 | $33,452 | - | $884,523 |
| Other Employee Benefits | $290,218 | $6,592 | - | $296,810 |
| Occupancy | $36,277 | $27,887 | - | $64,164 |
| Payroll Taxes | $60,750 | $2,303 | - | $63,053 |
| Travel | $54,094 | $368 | - | $54,462 |
| Office Expenses | $41,327 | $2,928 | - | $44,255 |
| All Other Expenses | $26,780 | $4,722 | - | $31,502 |
| Other Expenses | $8,376 | $9,688 | - | $18,064 |
| Insurance | $-34 | $5,115 | - | $5,081 |
| Total Functional Expenses | $2,751,144 | $93,055 | $0 | $2,844,199 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,844,199 |
| Total Expenses per Audited Statements | $2,844,199 |
| Total Expenses per Form 990 | $2,844,199 |
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 Members | School District | No | $1,227,000 |
| Sherry Gilliam | Board Member | Sherry Gilliam | No | $604 |
| Monique Branagan | Board Member | Monique Branagan | No | $480 |
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
- Charleston County First Steps
- EIN
- 57-1097784
- Phone
- 8437450237
- Address
- PO BOX 429, GREENWOOD, SC 29648
Signing Officer
- Name
- Sherry Gilliam
- Title
- Executive Director
- Phone
- 8437450237
- Signed
- 2020-04-23
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 - 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 4B
“Parenting 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. 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. The program is targeted towards families with children from birth through age.”
Form 990, Page 2, Part III, Line 4D
“CORE FUNCTIONS”
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| IRS990/OtherExpensesGrp/Desc | 1 | PROGRAM PURCHASED SUPPLIE |
| IRS990/OtherExpensesGrp/Desc | 2 | PROGRAM PURCHASED EQUIPME |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 1291910 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 60375 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 30000 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 8376 |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 60375 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 30000 |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | PARENTING 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. 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. THE PROGRAM IS TARGETED TOWARDS FAMILIES WITH CHILDREN FROM BIRTH THROUGH AGE. |
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| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | CHILD CARE: 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. CHILDCARE 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. |
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| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 12248283 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 3228680 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 2846787 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2443203 |
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| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1410632 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 12248283 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
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| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2779471 |
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| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2779471 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2779471 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2844199 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | VARIOUS BOARD MEMBERS |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 1 | MONIQUE BRANAGAN |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 2 | SHERRY GILLIAM |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | BOARD MEMBERS |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | BOARD MEMBER |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 2 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 1227000 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 1 | 480 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 2 | 604 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | SCHOOL DISTRICT |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | MONIQUE BRANAGAN |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 2 | SHERRY GILLIAM |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | 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. CERTAIN BOARD MEMBERS ARE ALSO MEMBERS OF MANAGEMENT OF SOME LOCAL PARTNERSHIP'S CONTRACTORS, SUCH AS THE CHARLESTON COUNTY SCHOOL DISTRICT AND VARIOUS STATE AGENCIES. 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 1,228,000 AS EXPENSE FOR THE YEAR ENDED JUNE 30, 2019, RELATED TO THE SERVICES PROVIDED BY THESE CONTRACTORS. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE L, PART V |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PARENTING 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. 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. THE PROGRAM IS TARGETED TOWARDS FAMILIES WITH CHILDREN FROM BIRTH THROUGH AGE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | CORE FUNCTIONS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| 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 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| 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 |
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
- $381,662
- Liabilities
- $339,452
- Net assets
- $42,210
- Revenue
- $2,779,471
- Expenses
- $2,844,199
- Net income
- -$64,728