Civic Intelligence

Chesterfield County First Steps to School Readiness

990 • Fiscal year 2019 • EIN 57-1097787

Jul 01, 2018 to Jun 30, 2019 • Filed on May 12, 2020

Post Office Box 429Greenwood, SC 29648

(843) 921-1452

Siviq Scores

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

Liabilities / Assets

84th percentile

0.20x

Higher debt load relative to assets than 84% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

86th percentile

0.15x

Higher debt load relative to revenue than 86% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

24th percentile

-10%

Higher net margin than 24% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

97th percentile

$79,105

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 21.0% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

23rd percentile

-17%

Faster asset growth than 23% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

27th percentile

-17%

Faster revenue growth than 27% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$277,121

Down $57,292 (-17%) from 2018

Net Assets

Down

$220,317

Down $38,085 (-15%) from 2018

Liabilities

Down

$56,804

Down $19,207 (-25%) from 2018

Revenue

Down

$376,189

Down $76,741 (-17%) from 2018

Expenses

Down

$414,274

Down $27,345 (-6.2%) from 2018

Net Income

Down

-$38,085

Down $49,396 (-437%) from 2018

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $138,648Liabilities 2010: $11,426Net Assets 2010: $127,2222010Assets 2011: $198,879Liabilities 2011: $33,290Net Assets 2011: $165,5892011Assets 2012: $201,903Liabilities 2012: $41,5242012Assets 2013: $202,004Liabilities 2013: $39,638Net Assets 2013: $162,3662013Assets 2014: $214,272Liabilities 2014: $39,080Net Assets 2014: $175,1922014Assets 2015: $232,212Liabilities 2015: $36,349Net Assets 2015: $195,8632015Assets 2016: $252,067Liabilities 2016: $41,263Net Assets 2016: $210,8042016Assets 2017: $287,617Liabilities 2017: $40,511Net Assets 2017: $247,1062017Assets 2018: $334,413Liabilities 2018: $76,011Net Assets 2018: $258,4022018Assets 2019: $277,121Liabilities 2019: $56,804Net Assets 2019: $220,3172019Assets 2020: $301,228Liabilities 2020: $54,076Net Assets 2020: $247,1522020Assets 2021: $339,189Liabilities 2021: $55,633Net Assets 2021: $283,5562021Assets 2022: $618,300Liabilities 2022: $132,344Net Assets 2022: $485,9562022Assets 2023: $499,416Liabilities 2023: $69,699Net Assets 2023: $429,7172023Assets 2024: $528,576Liabilities 2024: $32,201Net Assets 2024: $496,3752024

Highlighted filing

2019

Assets$277,121
Liabilities$56,804
Net Assets$220,317

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2010: $232,550Expenses 2010: $241,068Net Income 2010: -$8,5182010Revenue 2011: $236,450Expenses 2011: $198,083Net Income 2011: $38,3672011Revenue 2012: $192,242Expenses 2012: $197,452Net Income 2012: -$5,2102012Revenue 2013: $194,757Expenses 2013: $192,770Net Income 2013: $1,9872013Revenue 2014: $215,971Expenses 2014: $203,143Net Income 2014: $12,8282014Revenue 2015: $272,278Expenses 2015: $251,610Net Income 2015: $20,6682015Revenue 2016: $357,032Expenses 2016: $342,091Net Income 2016: $14,9412016Revenue 2017: $530,391Expenses 2017: $494,100Net Income 2017: $36,2912017Revenue 2018: $452,930Expenses 2018: $441,619Net Income 2018: $11,3112018Revenue 2019: $376,189Expenses 2019: $414,274Net Income 2019: -$38,0852019Revenue 2020: $280,087Expenses 2020: $253,252Net Income 2020: $26,8352020Revenue 2021: $304,623Expenses 2021: $268,219Net Income 2021: $36,4042021Revenue 2022: $708,236Expenses 2022: $505,836Net Income 2022: $202,4002022Revenue 2023: $560,348Expenses 2023: $616,587Net Income 2023: -$56,2392023Revenue 2024: $724,765Expenses 2024: $658,107Net Income 2024: $66,6582024

Highlighted filing

2019

Revenue$376,189
Expenses$414,274
Net Income-$38,085
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 12, 2020
Return Version
2018v3.2
Gross Receipts
$376,189
Mission and Program Overview

Mission

The mission of chesterfield county first steps is to ensure opportunities for young children and their families so every child enters school healthy and ready 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
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$328,132$273,622▼ $54,510
Prepaid Expenses and Deferred Charges$1,102$2,036▲ $934
Accounts Receivable$5,179$1,463▼ $3,716
Total Assets$334,413$277,121▼ $57,292
Liabilities
Accounts Payable and Accrued Expenses$76,011$56,804▼ $19,207
Total Liabilities$76,011$56,804▼ $19,207
Net Assets / Fund Balance
Temporarily Rstr Net Assets$258,402$220,317▼ $38,085
Total Net Assets Fund Balance$258,402$220,317▼ $38,085
Total Liabilities and Net Assets / Fund Balance$334,413$277,121▼ $57,292
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Karen MartiniExecutive DiFT$79,105$79,105

Board Members and Trustees

NameTitle
Ernest WinburnChairman
Ralph LaneyVice Chair
Bernice LintonBoard Member
Carrie TurnerBoard Member
Dr Kyle WagnerBoard Member
Edwina MoodyBoard Member
Harrison GoodwinBoard Member
Joel DaleBoard Member
Pearline HuttoBoard Member
Robbin UsherBoard Member
Michael KatwangSecretary
Marek CalhounTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$376,158
Program Service Revenue
$0
Investment Income
$31
Other Revenue
$0
All Other Contributions
$166,790
Change in Net Assets
$-38,085

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory2$103,567Fair Market Value
Other Non Cash Contri Table1$220Fair Market Value
Total Noncash Contributions3$103,787-

Audited Revenue Reconciliation

Revenue per Audited Statements
$272,402
Revenue Not Reported on Financial Statements
$103,787
Other Revenue Adjustments
$103,787
Total Revenue per Audited Statements
$272,402
Total Revenue per Form 990
$376,189
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$226,052
Salaries, Compensation, and Employee Benefits$188,222
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$69,612$9,493-$79,105
Other Salaries and Wages$53,659$7,883-$61,542
Other Employee Benefits$34,195$3,172-$37,367
Office Expenses$16,353$820-$17,173
Payroll Taxes$9,152$1,056-$10,208
Other Expenses$8,721--$8,721
Travel$7,415$147-$7,562
All Other Expenses$5,150$1,156-$6,306
Information Technology$3,880$120-$4,000
Occupancy$1,485$315-$1,800
Insurance$796$743-$1,539
Fees for Services Other$473--$473
Total Functional Expenses$389,369$24,905$0$414,274

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$414,274
Expenses per Audited Statements$310,487
Total Expenses per Audited Statements$310,487
Expenses Not Reported on Financial Statements$103,787
Other Expense Adjustments$103,787
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
Various Board MembersBoard MemberServicesNo$227,587
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
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 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

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 chesterfield 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
57-1097787
Phone
8439211452
Address
POST OFFICE BOX 429, GREENWOOD, SC 29648

Signing Officer

Name
Karen Martini
Title
Executive Director
Phone
8439211452
Signed
2020-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Martini
Formed
1999
Legal Domicile
Sc
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
12

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

Indirect program expenses

Form 990, Part XI, Line 9

Donated food and materials -103,787 donated food and materials 103,787

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.

Schedule D, Page 4, Part XI, Line 4B

Donated food and materials 103,787

Schedule D, Page 4, Part XII, Line 4B

Donated food and materials 103,787

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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0820
IRS990/OfficeExpensesGrp/ProgramServicesAmt016353
IRS990/OfficeExpensesGrp/TotalAmt017173
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03172
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt034195
IRS990/OtherEmployeeBenefitsGrp/TotalAmt037367
IRS990/OtherExpensesGrp/Desc0CONTRIBUTED FOOD
IRS990/OtherExpensesGrp/Desc1CAPITAL IMPROVEMENTS
IRS990/OtherExpensesGrp/Desc2PURCHASED SUPPLIES
IRS990/OtherExpensesGrp/Desc3PURCHASED SERVICES
IRS990/OtherExpensesGrp/ProgramServicesAmt0103567
IRS990/OtherExpensesGrp/ProgramServicesAmt140000
IRS990/OtherExpensesGrp/ProgramServicesAmt234911
IRS990/OtherExpensesGrp/ProgramServicesAmt38721
IRS990/OtherExpensesGrp/TotalAmt0103567
IRS990/OtherExpensesGrp/TotalAmt140000
IRS990/OtherExpensesGrp/TotalAmt234911
IRS990/OtherExpensesGrp/TotalAmt38721
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt07883
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt053659
IRS990/OtherSalariesAndWagesGrp/TotalAmt061542
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01056
IRS990/PayrollTaxesGrp/ProgramServicesAmt09152
IRS990/PayrollTaxesGrp/TotalAmt010208
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01102
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02036
IRS990/PrincipalOfficerNm0KAREN MARTINI
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0HEALTHY 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 INITIATIVE PARTNERS WITH FAMILIES, THE MEDICAL COMMUNITY AND OTHER STAKEHOLDERS TO LEVERAGE RESOURCES FOR- AND INCREASE AWARENESS OF- THE HEALTHCARE, NUTRITION AND EARLY DEVELOPMENTAL NEEDS OF THE STATE'S YOUNG CHILDREN. CHESTERFIELD COUNTY FIRST STEPS ACCOMPLISHES THESE GOALS THROUGH THE BLESSINGS IN A BACKPACK PROGRAM.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0170701
IRS990/ProgSrvcAccomActy3Grp/Desc0EARLY EDUCATION-FIRST STEPS AND NORTHEASTERN TECHNICAL COLLEGE ARE PARTNERING TOGETHER TO OPERATE COMPASS POINT 4K, A HIGH-QUALITY PRE-KINDERGARTEN PROGRAM PRESENTED IN A LABORATORY SCHOOL ENVIRONMENT WHERE EARLY CHILDHOOD EDUCATION STUDENTS WILL TRAIN AND GAIN FIRST-HAND EXPERIENCE. IN ADDITION, THE COUNTDOWN TO KINDERGARTEN PROGRAM PAIRS FAMILIES OF RISING KINDERGARTENERS WITH THEIR FUTURE TEACHERS TO ESTABLISH STRONG CONNECTIONS THAT FACILITATE CLASSROOM LEARNING THROUGHOUT THE YEAR.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0182825
IRS990/ProgSrvcAccomActyOtherGrp/Desc0INDIRECT PROGRAM EXPENSES
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt023918
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0452898
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt032
IRS990/PYOtherExpensesAmt0281863
IRS990/PYRevenuesLessExpensesAmt011311
IRS990/PYSalariesCompEmpBnftPaidAmt0159756
IRS990/PYTotalExpensesAmt0441619
IRS990/PYTotalRevenueAmt0452930
IRS990/ReconcilationRevenueExpnssAmt0-38085
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0376158
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0452898
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0269103
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0239000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0272256
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01609415
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt040000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt077289
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt043085
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt0160374
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt031
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt032
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt026
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt024
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt022
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0135
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportPY170Pct00.99990
IRS990ScheduleA/PublicSupportTotal170Amt01769789
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0376158
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0452898
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0309103
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0316289
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0315341
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01769789
IRS990ScheduleA/TotalSupportAmt01769924
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0103787
IRS990ScheduleD/ExpensesSubtotalAmt0310487
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesNotIncludedAmt0103787
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0103787
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0103787
IRS990ScheduleD/RevenueSubtotalAmt0272402
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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/ExplanationTxt1DONATED FOOD AND MATERIALS 103,787
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DONATED FOOD AND MATERIALS 103,787
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalExpensesPerForm990Amt0414274
IRS990ScheduleD/TotalRevenuePerForm990Amt0376189
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0272402
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0310487
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0VARIOUS BOARD MEMBERS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0227587
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0SERVICES
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0THE BOARD MEMBERS OF THE LOCAL PARTNERSHIP ARE REPRESENTATIVES OF VARIOUS ORGANIZATIONS, INCLUDING CHESTERFIELD SCHOOL DISTRICT AND NORTHEASTERN TECHNICAL COLLEGE, 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 CHESTERFIELD 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/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt02
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt0103567
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0MATERIALS
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt0220
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0INDIRECT PROGRAM EXPENSES
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/ExplanationTxt3BUDGET 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 CHESTERFIELD COUNTY SCHOOL DISTRICT AND THE ORGANIZATION REIMBURSES THE SCHOOL DISTRICT FOR THESE AMOUNTS UNDER THE TERMS OF THE CONTRACT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DONATED FOOD AND MATERIALS -103,787 DONATED FOOD AND MATERIALS 103,787
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0true
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SOUTH CAROLINA FIRST STEPS TO SCHOO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0571087576
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0STATE OFFI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01300 SUMTER STREET SUITE 100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0COLUMBIA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd029201
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0200000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH RECEIVED
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0SOUTH CAROLINA FIRST STEPS TO SCHOO
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0C
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.29$0.32$4.96$7.25$6.58$0.67
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.99$0.70$4.30$5.60$6.17$0.56
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.18$1.32$4.86$7.08$5.06$2.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.39$0.56$2.84$3.05$2.68$0.36
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.01$0.54$2.47$2.80$2.53$0.27
2019Detailed filing. Detailed filing data is available for this year.$2.77$0.57$2.20$3.76$4.14$0.38
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.34$0.76$2.58$4.53$4.42$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.88$0.41$2.47$5.30$4.94$0.36
2016Detailed filing. Detailed filing data is available for this year.$2.52$0.41$2.11$3.57$3.42$0.15
2015Detailed filing. Detailed filing data is available for this year.$2.32$0.36$1.96$2.72$2.52$0.21
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$0.39$1.75$2.16$2.03$0.13
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.02$0.40$1.62$1.95$1.93$0.02
2012Summary only. Only limited summary data is available for this year.$2.02$0.42$1.92$1.97$0.05
2011Summary only. Only limited summary data is available for this year.$1.99$0.33$1.66$2.36$1.98$0.38
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.11$1.27$2.33$2.41$0.09