Civic Intelligence

South Carolina First Steps To

EIN 57-1097786 • 501(c)3 • Greenwood, SC

Profile

Our vision is that every south carolina child will be prepared for success in school.

Post Office Box 429Greenwood, SC 29648

chesterfirststeps.org

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.19x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

81st percentile

0.08x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

41st percentile

-1.7%

Higher net margin than 41% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

50th percentile

-1.6%

Faster asset growth than 50% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

47th percentile

-3.6%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$102,533

Up $13,508 (+15%) from 2023

Liabilities

Up

$71,818

Up $54,877 (+324%) from 2023

Net Assets

Down

$30,715

Down $41,369 (-57%) from 2023

Operations
Liabilities / Revenue81st percentileNet Margin41st percentile

Revenue

Down

$192,659

Down $18,953 (-9.0%) from 2023

Expenses

Up

$234,028

Up $18,738 (+8.7%) from 2023

Net Income

Down

-$41,369

Down $37,691 (-1025%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth50th percentile

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

$150K$100K$50K$0Assets 2011: $18,980Liabilities 2011: $8,1092011Assets 2012: $46,225Liabilities 2012: $25,1822012Assets 2013: $38,630Liabilities 2013: $16,278Net Assets 2013: $22,3522013Assets 2014: $49,124Liabilities 2014: $12,960Net Assets 2014: $36,1642014Assets 2015: $46,862Liabilities 2015: $10,117Net Assets 2015: $36,7452015Assets 2016: $42,542Liabilities 2016: $8,855Net Assets 2016: $33,6872016Assets 2017: $52,052Liabilities 2017: $19,059Net Assets 2017: $32,9932017Assets 2018: $46,115Liabilities 2018: $26,601Net Assets 2018: $19,5142018Assets 2019: $44,089Liabilities 2019: $16,377Net Assets 2019: $27,7122019Assets 2020: $54,425Liabilities 2020: $11,264Net Assets 2020: $43,1612020Assets 2021: $105,296Liabilities 2021: $36,223Net Assets 2021: $69,0732021Assets 2022: $90,501Liabilities 2022: $14,739Net Assets 2022: $75,7622022Assets 2023: $89,025Liabilities 2023: $16,941Net Assets 2023: $72,0842023Assets 2024: $102,533Liabilities 2024: $71,818Net Assets 2024: $30,7152024

Highlighted filing

2024

Assets$102,533
Liabilities$71,818
Net Assets$30,715
Open 2024 Filing

Operations Trend

Revenue Growth47th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $138,321Expenses 2011: $155,239Net Income 2011: -$16,9182011Revenue 2012: $147,184Expenses 2012: $137,012Net Income 2012: $10,1722012Revenue 2013: $141,723Expenses 2013: $140,414Net Income 2013: $1,3092013Revenue 2014: $156,990Expenses 2014: $143,178Net Income 2014: $13,8122014Revenue 2015: $150,001Expenses 2015: $149,420Net Income 2015: $5812015Revenue 2016: $145,963Expenses 2016: $149,021Net Income 2016: -$3,0582016Revenue 2017: $201,639Expenses 2017: $202,333Net Income 2017: -$6942017Revenue 2018: $201,648Expenses 2018: $215,127Net Income 2018: -$13,4792018Revenue 2019: $206,924Expenses 2019: $198,726Net Income 2019: $8,1982019Revenue 2020: $194,047Expenses 2020: $178,598Net Income 2020: $15,4492020Revenue 2021: $205,607Expenses 2021: $179,695Net Income 2021: $25,9122021Revenue 2022: $219,444Expenses 2022: $212,755Net Income 2022: $6,6892022Revenue 2023: $211,612Expenses 2023: $215,290Net Income 2023: -$3,6782023Revenue 2024: $192,659Expenses 2024: $234,028Net Income 2024: -$41,3692024

Highlighted filing

2024

Revenue$192,659
Expenses$234,028
Net Income-$41,369
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$102,533
Liabilities
$71,818
Net assets
$30,715
Revenue
$192,659
Expenses
$234,028
Net income
-$41,369
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.03$0.72$0.31$1.93$2.34$0.41
2023Detailed filing. Detailed filing data is available for this year.$0.89$0.17$0.72$2.12$2.15$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.91$0.15$0.76$2.19$2.13$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.05$0.36$0.69$2.06$1.80$0.26
2020Detailed filing. Detailed filing data is available for this year.$0.54$0.11$0.43$1.94$1.79$0.15
2019Detailed filing. Detailed filing data is available for this year.$0.44$0.16$0.28$2.07$1.99$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.46$0.27$0.20$2.02$2.15$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.52$0.19$0.33$2.02$2.02$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.43$0.09$0.34$1.46$1.49$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.47$0.10$0.37$1.50$1.49$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.49$0.13$0.36$1.57$1.43$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.16$0.22$1.42$1.40$0.01
2012Summary only. Only limited summary data is available for this year.$0.46$0.25$1.47$1.37$0.10
2011Summary only. Only limited summary data is available for this year.$0.19$0.08$1.38$1.55$0.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 1, 2025
Return Version
2023v6.0
Gross Receipts
$192,659
Mission and Program Overview

Mission

To provide programs and resources to promote the development of preschool children so they will be healthy and ready to succeed when they begin school.

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$80,575$102,533▲ $21,958
Accounts Receivable$5,000--
Prepaid Expenses and Deferred Charges$3,450--
Total Assets$89,025$102,533▲ $13,508
Liabilities
Accounts Payable and Accrued Expenses$16,941$71,818▲ $54,877
Total Liabilities$16,941$71,818▲ $54,877
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$72,084$30,715▼ $41,369
Total Net Assets Fund Balance$72,084$30,715▼ $41,369
Total Liabilities and Net Assets / Fund Balance$89,025$102,533▲ $13,508
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Latonya BoydExecutive DiFT$52,209$52,209

Board Members and Trustees

NameTitle
Tammy GrahamChair
Felicia MccaskillVice-chair
Cynthia RoddeyBoard Member
Gail KeenonBoard Member
Kyle JacobsBoard Member
Laurel SharpBoard Member
Lottie CrosbyBoard Member
Oresa RoddeyBoard Member
Patrice DavisBoard Member
Ricky CremeansBoard Member
Sandra DavieBoard Member
Sherri StringfellowBoard Member
Walter JonesBoard Member
William RiceBoard Member
David LiskExecutive Di
Sandra JohnsonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$192,548
Program Service Revenue
$0
Investment Income
$111
Other Revenue
$0
All Other Contributions
$6,580
Change in Net Assets
$-41,369

Audited Revenue Reconciliation

Revenue per Audited Statements
$192,659
Total Revenue per Audited Statements
$192,659
Total Revenue per Form 990
$192,659
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$122,923
Other Expenses$111,105
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$40,497$11,712-$52,209
Other Salaries and Wages$50,510--$50,510
Travel$15,438$1,348-$16,786
Other Employee Benefits$13,979$922-$14,901
Information Technology$7,284$367-$7,651
Payroll Taxes$5,252$51-$5,303
Other Expenses$5,097$100-$5,197
Insurance$2,763$111-$2,874
Office Expenses$2,780$85-$2,865
Fees for Services Other$500--$500
Total Functional Expenses$218,727$15,301$0$234,028

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$234,028
Total Expenses per Audited Statements$234,028
Total Expenses per Form 990$234,028
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
York County First Steps LocalEd RoleAdmin ContractNo$39,000
T Graham P Davis K JacobsBoard MemberSchool DistrictNo$10,000
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 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 involved with decisions regarding organizations they represent.”

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

“The board uses salary information from the local school district, statewide nonprofit salary survey (for the appropriate type and comparable budget of organization), and regional survey from a north carolina counterpart in order to determine compensation of the organization's chief executive officer as well as other officers and key employees of the organization.”

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

“The board uses salary information from the local school district, statewide nonprofit salary survey (for the appropriate type and comparable budget of organization), and regional survey from a north carolina counterpart in order to determine compensation of the organization's chief executive officer as well as other officers and key employees of the organization.”

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
Chester County First Steps
EIN
57-1097786
Phone
8033856174
Address
POST OFFICE BOX 429, GREENWOOD, SC 29648
Doing Business As
22395128

Signing Officer

Name
David Lisk
Title
Executive Director
Phone
8033856174
Signed
2025-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Lisk
Formed
1999
Legal Domicile
Sc
Voting Board Members
15
Independent Board Members
15
Employees
2

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”

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.”

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IRS990/ProgSrvcAccomActy2Grp/Desc0CHILD CARE QUALITY-FIRST STEPS ASSISTS CHILD CARE PROVIDERS THROUGH TRAINING PROGRAMS CERTIFIED THROUGH SC ENDEAVORS AND INCLUDE TOPICS IN THE AREAS OF NUTRITION, HEALTH AND SAFETY, CURRICULUM, CHILD GUIDANCE, PROFESSIONAL DEVELOPMENT AND PROGRAM ADMINISTRATION.
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IRS990/ProgSrvcAccomActy3Grp/Desc0COMMUNITY PARTNERSHIPS AND COMMUNITY EDUCATION - IN ADDITION TO PROVIDING SERVICES TO FAMILIES AND SUPPORT FOR CHILD CARE PROVIDERS, CHESTER COUNTY FIRST STEPS MOBILIZES PARTNERS AND COMMUNITY MEMBERS TO ENSURE ALL CHILDREN IN CHESTER COUNTY BEGIN SCHOOL READY TO SUCCEED.
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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/PersonNm0T GRAHAM P DAVIS K JACOBS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1YORK COUNTY FIRST STEPS LOCAL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0SCHOOL DISTRICT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1ADMIN CONTRACT
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0THE LOCAL PARTNERSHIP HAS CONTRACTED WITH THE CHESTER 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 THAT ARE NOT AVAILABLE THROUGH THE LOCAL PARTNERSHIP. THE LOCAL PARTNERSHIP PAID APPROXIMATELY 10,000 AND 19,000 TO THE CHESTER COUNTY SCHOOL DISTRICT DURING THE YEARS ENDED JUNE 30, 2024 AND 2023, RESPECTIVELY. THE LOCAL PARTNERSHIP HAS ALSO CONTRACTED WITH YORK COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP TO UTILIZE THEIR EXECUTIVE DIRECTOR AND ADMINISTRATIVE SERVICES.DURING THE YEAR ENDED JUNE 30, 2024, THE LOCAL PARTNERSHIP PAID APPROXIMATELY 39,000 TO YORK COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CORE FUNCTIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A 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/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 PARTNERSHIP THAT BOARD MEMBERS ARE NOT INVOLVED WITH DECISIONS REGARDING ORGANIZATIONS THEY REPRESENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD USES SALARY INFORMATION FROM THE LOCAL SCHOOL DISTRICT, STATEWIDE NONPROFIT SALARY SURVEY (FOR THE APPROPRIATE TYPE AND COMPARABLE BUDGET OF ORGANIZATION), AND REGIONAL SURVEY FROM A NORTH CAROLINA COUNTERPART IN ORDER TO DETERMINE COMPENSATION OF THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER AS WELL AS OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD USES SALARY INFORMATION FROM THE LOCAL SCHOOL DISTRICT, STATEWIDE NONPROFIT SALARY SURVEY (FOR THE APPROPRIATE TYPE AND COMPARABLE BUDGET OF ORGANIZATION), AND REGIONAL SURVEY FROM A NORTH CAROLINA COUNTERPART IN ORDER TO DETERMINE COMPENSATION OF THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER AS WELL AS OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION.
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
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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