Civic Intelligence

Colleton County First Steps to School Readiness Partnership

EIN 57-1097790 • 501(c)3 • Greenwood, SC

Profile

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

79th percentile

0.10x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.07x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

70th percentile

15%

Higher net margin than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$44,296

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 10.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

81st percentile

32%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

72nd percentile

20%

Faster revenue growth than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets79th percentile

Assets

Up

$281,633

Up $68,273 (+32%) from 2023

Liabilities

Down

$28,797

Down $300 (-1.0%) from 2023

Net Assets

Up

$252,836

Up $68,573 (+37%) from 2023

Operations
Liabilities / Revenue80th percentileNet Margin70th percentile

Revenue

Up

$442,644

Up $73,678 (+20%) from 2023

Expenses

Up

$374,071

Up $53,558 (+17%) from 2023

Net Income

Up

$68,573

Up $20,120 (+42%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth81st percentile

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

$300K$200K$100K$0Assets 2011: $99,090Liabilities 2011: $0Net Assets 2011: $99,0902011Assets 2012: $52,156Liabilities 2012: $18,4012012Assets 2013: $51,925Liabilities 2013: $25,554Net Assets 2013: $26,3712013Assets 2014: $70,844Liabilities 2014: $6,978Net Assets 2014: $63,8662014Assets 2015: $61,883Liabilities 2015: $10,229Net Assets 2015: $51,6542015Assets 2016: $54,100Liabilities 2016: $12,814Net Assets 2016: $41,2862016Assets 2017: $44,036Liabilities 2017: $16,375Net Assets 2017: $27,6612017Assets 2018: $52,940Liabilities 2018: $8,607Net Assets 2018: $44,3332018Assets 2019: $61,825Liabilities 2019: $10,506Net Assets 2019: $51,3192019Assets 2020: $59,168Liabilities 2020: $13,524Net Assets 2020: $45,6442020Assets 2021: $109,720Liabilities 2021: $12,839Net Assets 2021: $96,8812021Assets 2022: $161,010Liabilities 2022: $25,200Net Assets 2022: $135,8102022Assets 2023: $213,360Liabilities 2023: $29,097Net Assets 2023: $184,2632023Assets 2024: $281,633Liabilities 2024: $28,797Net Assets 2024: $252,8362024

Highlighted filing

2024

Assets$281,633
Liabilities$28,797
Net Assets$252,836
Open 2024 Filing

Operations Trend

Revenue Growth72nd percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $158,353Expenses 2011: $132,538Net Income 2011: $25,8152011Revenue 2012: $167,600Expenses 2012: $184,643Net Income 2012: -$17,0432012Revenue 2013: $175,444Expenses 2013: $182,828Net Income 2013: -$7,3842013Revenue 2014: $193,867Expenses 2014: $159,410Net Income 2014: $34,4572014Revenue 2015: $184,434Expenses 2015: $196,646Net Income 2015: -$12,2122015Revenue 2016: $190,456Expenses 2016: $200,824Net Income 2016: -$10,3682016Revenue 2017: $239,396Expenses 2017: $252,817Net Income 2017: -$13,4212017Revenue 2018: $223,906Expenses 2018: $207,234Net Income 2018: $16,6722018Revenue 2019: $244,945Expenses 2019: $237,959Net Income 2019: $6,9862019Revenue 2020: $235,746Expenses 2020: $241,421Net Income 2020: -$5,6752020Revenue 2021: $269,099Expenses 2021: $217,862Net Income 2021: $51,2372021Revenue 2022: $348,495Expenses 2022: $309,566Net Income 2022: $38,9292022Revenue 2023: $368,966Expenses 2023: $320,513Net Income 2023: $48,4532023Revenue 2024: $442,644Expenses 2024: $374,071Net Income 2024: $68,5732024

Highlighted filing

2024

Revenue$442,644
Expenses$374,071
Net Income$68,573
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$281,633
Liabilities
$28,797
Net assets
$252,836
Revenue
$442,644
Expenses
$374,071
Net income
$68,573
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.82$0.29$2.53$4.43$3.74$0.69
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.13$0.29$1.84$3.69$3.21$0.48
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.61$0.25$1.36$3.48$3.10$0.39
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.13$0.97$2.69$2.18$0.51
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.14$0.46$2.36$2.41$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.62$0.11$0.51$2.45$2.38$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.09$0.44$2.24$2.07$0.17
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.16$0.28$2.39$2.53$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.54$0.13$0.41$1.90$2.01$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.62$0.10$0.52$1.84$1.97$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.71$0.07$0.64$1.94$1.59$0.34
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.26$0.26$1.75$1.83$0.07
2012Summary only. Only limited summary data is available for this year.$0.52$0.18$1.68$1.85$0.17
2011Summary only. Only limited summary data is available for this year.$0.99$0.00$0.99$1.58$1.33$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 6, 2025
Return Version
2023v6.0
Gross Receipts
$442,644
Mission and Program Overview

Mission

Our vision is that every south carolina child will arrive at kindergarten ready to succeed.

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$201,588$281,633▲ $80,045
Accounts Receivable$8,382--
Prepaid Expenses and Deferred Charges$3,390--
Total Assets$213,360$281,633▲ $68,273
Liabilities
Accounts Payable and Accrued Expenses$29,097$28,797▼ $300
Total Liabilities$29,097$28,797▼ $300
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$180,873$252,836▲ $71,963
Net Assets With Donor Restrictions$3,390--
Total Net Assets Fund Balance$184,263$252,836▲ $68,573
Total Liabilities and Net Assets / Fund Balance$213,360$281,633▲ $68,273
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Cynthia RileyExecutive DiFT$44,296$44,296

Board Members and Trustees

NameTitle
Tangela GreenChair
Latoya LynahVice Chair
Barbara GrantBoard Member
Catherine FanchetteBoard Member
David MartinBoard Member
Janice YoungBoard Member
Janis HeaddenBoard Member
Jessica WilliamsBoard Member
Juliette WilliamsBoard Member
Martha JohnsonBoard Member
Redelma SaxbyBoard Member
Sandy PolkBoard Member
Susan DoddBoard Member
Julie HiottSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$442,523
Program Service Revenue
$0
Investment Income
$121
Other Revenue
$0
All Other Contributions
$176,019
Change in Net Assets
$68,573

Audited Revenue Reconciliation

Revenue per Audited Statements
$442,644
Total Revenue per Audited Statements
$442,644
Total Revenue per Form 990
$442,644
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$211,190
Other Expenses$162,881
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$151,886--$151,886
Current Officers, Directors, Trustees, and Key Employees$37,437$6,859-$44,296
Travel$29,387$1,851-$31,238
Office Expenses$15,640$2,168-$17,808
Payroll Taxes$14,539$469-$15,008
Other Expenses$6,181$3,139-$9,320
All Other Expenses$7,563$868-$8,431
Information Technology$256$2,561-$2,817
Insurance-$1,745-$1,745
Total Functional Expenses$354,411$19,660$0$374,071

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$374,071
Total Expenses per Audited Statements$374,071
Total Expenses per Form 990$374,071
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
-EdServicesNo$2,924
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 invovled 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
Colleton County First Steps to
EIN
57-1097790
Phone
8437823634
Address
POST OFFICE BOX 429, GREENWOOD, SC 29648

Signing Officer

Name
Cynthia Riley
Title
Executive Director
Phone
8435429494
Signed
2025-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cynthia Riley
Formed
1999
Legal Domicile
Sc
Voting Board Members
14
Independent Board Members
14
Employees
7

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

“Other indirect program expenses”

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.”

Raw XML AppendixShowing 400 of 459 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/MissionDesc0OUR MISSION IS THAT EVERY SOUTH CAROLINA CHILD WILL ARRIVE AT KINDERGARTEN READY TO SUCCEED.
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IRS990/PrincipalOfficerNm0CYNTHIA RILEY
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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. ADDITIONALLY, THE CHILD CARE QUALITY ENHANCEMENT PROGRAM AIMS TO PRODUCE MEASURABLE IMPROVEMENTS IN THE QUALITY OF CARE PROVIDED TO YOUNG CHILDREN. ALSO, FIRST STEPS PROVIDES SCHOLARSHIPS TO HIGH QUALITY CHILD CARE PROGRAMS FOR ELIGIBLE FAMILIES SO THEIR FAMILIES CAN RETURN TO WORK OR SCHOOL.
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IRS990/ProgSrvcAccomActy3Grp/Desc0SCHOOL TRANSITION-DEVELOPED BY SOUTH CAROLINA FIRST STEPS - AND IDENTIFIED AS A PROMISING STATE PRACTICE BY THE NATIONAL GOVERNOR'S ASSOCIATION IN 2005 - COUNTDOWN TO KINDERGARTEN IS A HOME VISITATION PROGRAM PAIRING THE FAMILIES OF HIGH-RISK RISING KINDERGARTNERS WITH THEIR FUTURE TEACHERS DURING THE SUMMER BEFORE SCHOOL ENTRY. TEACHERS COMPLETE SIX VISITS WITH EACH FAMILY, CENTERED UPON CLASSROOM AND CONTENT EXPECTATIONS.
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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/BusinessName/BusinessNameLine1Txt0SOUTH CAROLINA FIRST STEPS
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IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0THE BOARD MEMBERS OF THE LOCAL PARTNERSHIP ARE REPRESENTATIVE OF VARIOUS ORGANIZATIONS THAT IN CERTAIN INSTANCES BENEFIT FROM ACTION TAKEN BY THE BOARD. IT IS THE POLICY OF THE LOCAL PARTNERSHIP THAT BOARD MEMBERS NOT BE INVOLVED WITH DECISIONS REGARDING ORGANIZATIONS THEY REPRESENT. CERTAIN BOARD MEMBERS ARE ALSO MEMBERS OF MANAGEMENT OF SOME OF THE LOCAL PARTNERSHIP'S CONTRACTORS. 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 2,924 AS EXPENSE FOR THE YEAR ENDED JUNE 30, 2024 RESPECTIVELY, RELATED TO THE SERVICES PROVIDED BY THESE CONTRACTORS.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER INDIRECT 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 INVOVLED 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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
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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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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
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