Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
South Carolina First Steps To
EIN 57-1097791 • 501(c)3 • Greenwood, SC
Profile
Our mission is that every south carolina child will arrive at kindergarten ready to succeed.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.53x
Liabilities / Revenue
65th percentile
Higher debt load relative to revenue than 65% of similar nonprofits.
Net Margin
33rd percentile
Higher net margin than 33% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 11.7% of source-year revenue.
Asset Growth
25th percentile
Faster asset growth than 25% of similar nonprofits.
Revenue Growth
74th percentile
Faster revenue growth than 74% of similar nonprofits.
Balance Sheet
Assets
Down$73,060
Down $5,627 (-7.2%) from 2023
Liabilities
Up$38,927
Up $15,191 (+64%) from 2023
Net Assets
Down$34,133
Down $20,818 (-38%) from 2023
Revenue
Up$631,038
Up $149,512 (+31%) from 2023
Expenses
Up$651,856
Up $137,018 (+27%) from 2023
Net Income
Up-$20,818
Up $12,494 (+38%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $73,060
- Liabilities
- $38,927
- Net assets
- $34,133
- Revenue
- $631,038
- Expenses
- $651,856
- Net income
- -$20,818
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
- $631,038
Mission and Program Overview
Mission
Our mission is to provide programs, services, and information to strengthen the families and communities of darlington county.
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $38,330 | $71,381 | ▲ $33,051 |
| Prepaid Expenses and Deferred Charges | $4,955 | - | - |
| Cash and Non-Interest-Bearing Accounts | $35,402 | $1,679 | ▼ $33,723 |
| Total Assets | $78,687 | $73,060 | ▼ $5,627 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $23,736 | $38,927 | ▲ $15,191 |
| Total Liabilities | $23,736 | $38,927 | ▲ $15,191 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $54,951 | $34,133 | ▼ $20,818 |
| Total Net Assets Fund Balance | $54,951 | $34,133 | ▼ $20,818 |
| Total Liabilities and Net Assets / Fund Balance | $78,687 | $73,060 | ▼ $5,627 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Darnell Byrd Mcpherson | Executive Di | FT | $74,021 | $74,021 |
Board Members and Trustees
| Name | Title |
|---|---|
| Howard Nettles | Chair |
| Lucretia Bellamy | Vice Chair |
| Barbara Carraway | Board Member |
| Dr Lilkenya Jenkins | Board Member |
| Rudell Evans Dubose | Board Member |
| Thomas Tc Sawyer | Board Member |
| Linda George | Secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $631,012
- Program Service Revenue
- $0
- Investment Income
- $26
- Other Revenue
- $0
- All Other Contributions
- $256,543
- Change in Net Assets
- $-20,818
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $631,038
- Total Revenue per Audited Statements
- $631,038
- Total Revenue per Form 990
- $631,038
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $415,915 |
| Other Expenses | $235,941 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $250,479 | - | - | $250,479 |
| Current Officers, Directors, Trustees, and Key Employees | $68,315 | $5,706 | - | $74,021 |
| Other Employee Benefits | $66,782 | $1,251 | - | $68,033 |
| Other Expenses | $28,453 | $2,032 | - | $30,485 |
| Payroll Taxes | $22,976 | $406 | - | $23,382 |
| Information Technology | $13,597 | $1,477 | - | $15,074 |
| Travel | $6,594 | $119 | - | $6,713 |
| Office Expenses | $5,252 | $122 | - | $5,374 |
| All Other Expenses | $3,410 | - | - | $3,410 |
| Insurance | $2,260 | $20 | - | $2,280 |
| Total Functional Expenses | $628,911 | $22,945 | $0 | $651,856 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $651,856 |
| Total Expenses per Audited Statements | $651,856 |
| Total Expenses per Form 990 | $651,856 |
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 |
|---|---|---|---|---|
| - | Board Member | Services | No | $300 |
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
- Darlington County First Steps to
- EIN
- 57-1097791
- Phone
- 8438573148
- Address
- POST OFFICE BOX 429, GREENWOOD, SC 29646
Signing Officer
- Name
- Darnell Byrd Mcpherson
- Title
- Executive Director
- Phone
- 8438618866
- Signed
- 2025-05-06
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Darnell Byrd Mcpherson
- Formed
- 1999
- Legal Domicile
- Sc
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 10
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 XII
“The accompanying financial statements have been prepared on the modified cash basis of accounting, which is a comprehensive basis of accounting other than generally accepted accounting principles. Program revenues are recognized when properly earned and realizable. Expenses are recorded in the period in which they are incurred. The basis of accounting adopted by the local partnership differs from generally accepted accounting principles primarily because it recognizes long lived assets and other costs which benefit more than one period as expenses in the year purchased, and it recognizes certain expenses when paid such as vacation and sick time for employees.”
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/Desc | 0 | HEALTHY 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 RESROURCES FOR- AND INCREASE AWARENESS OF- THE HEALTHCARE, NUTRITION AND EARLY DEVELOPMENTAL NEEDS OF THE STATE'S YOUNG CHILDREN. THEY ACCOMPLISH THESE GOALS THROUGH THE EARLY IDENTIFICATION AND REFERRAL PROGRAM. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 113060 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | SCHOOL 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. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 35005 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | INDIRECT PROGRAM EXPENSES |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 37605 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 481488 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 38 |
| IRS990/PYOtherExpensesAmt | 0 | 202273 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -33312 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 312565 |
| IRS990/PYTotalExpensesAmt | 0 | 514838 |
| IRS990/PYTotalRevenueAmt | 0 | 481526 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -20818 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RelatedOrganizationsAmt | 0 | 200000 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 631012 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 481488 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 458143 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 405697 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 431800 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 2408140 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 26 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 38 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 13 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 21 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 20 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 118 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 2408140 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 631012 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 481488 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 458143 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 405697 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 431800 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 2408140 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 2408258 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 651856 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 631038 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 651856 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 631038 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 631038 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 651856 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | DARLINGTON COUNTY SCHOOL DISTRICT |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | BOARD MEMBER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 300 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | SERVICES |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | VARIOUS BOARD MEMBERS - SOME OF THE LOCAL PARTNERSHIP'S BOARD MEMBERS ARE ALSO MEMBERS OF MANAGEMENT OF OTHER LOCAL PARTNERSHIP'S CONTRACTORS, ONE OF WHICH IS THE DARLINGTON COUNTY SCHOOL DISTRICT. THE LOCAL PARTNERSHIP CONSUMMATED ARM'S LENGTH TRANSACTIONS WITH THESE ENTITIES TO PROVIDE CERTAIN SERVICES RELATED TO THE MISSION OF THE LOCAL PARTNERSHIP. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE L, PART V |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | INDIRECT PROGRAM EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| 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/ExplanationTxt | 6 | THE ACCOMPANYING FINANCIAL STATEMENTS HAVE BEEN PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. PROGRAM REVENUES ARE RECOGNIZED WHEN PROPERLY EARNED AND REALIZABLE. EXPENSES ARE RECORDED IN THE PERIOD IN WHICH THEY ARE INCURRED. THE BASIS OF ACCOUNTING ADOPTED BY THE LOCAL PARTNERSHIP DIFFERS FROM GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PRIMARILY BECAUSE IT RECOGNIZES LONG LIVED ASSETS AND OTHER COSTS WHICH BENEFIT MORE THAN ONE PERIOD AS EXPENSES IN THE YEAR PURCHASED, AND IT RECOGNIZES CERTAIN EXPENSES WHEN PAID SUCH AS VACATION AND SICK TIME FOR EMPLOYEES. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | true |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | SOUTH CAROLINA FIRST STEPS TO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt | 0 | SCHOOL READINESS BOARD OF TRUSTEES |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 571087576 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501C3 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | SC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | STATE OFFI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | 7 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 636 ROSEWOOD DR |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | COLUMBIA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 29201 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | false |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 200000 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | CASH RECEIVED |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | SOUTH CAROLINA FIRST STEPS TO |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine2Txt | 0 | READINESS BOARD OF TRUSTEES |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | C |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 78687 |
| IRS990/TotalAssetsEOYAmt | 0 | 73060 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 78687 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 73060 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 631012 |
| IRS990/TotalEmployeeCnt | 0 | 10 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 22945 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 628911 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 651856 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 23736 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 38927 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 23736 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 38927 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 54951 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 34133 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 37605 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 628911 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 74021 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 26 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 631038 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 78687 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 73060 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 119 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 6594 |
| IRS990/TravelGrp/TotalAmt | 0 | 6713 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | POST OFFICE BOX 363 |
| IRS990/USAddress/AddressLine2Txt | 0 | 204 EAST PEARL STREET |
| IRS990/USAddress/CityNm | 0 | LAMAR |
| IRS990/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/USAddress/ZIPCd | 0 | 29069 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | WWW.DARLINGTONCOUNTYFIRSTSTEPS.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DARNELL BYRD MCPHERSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8438618866 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | DARLINGTON COUNTY FIRST STEPS TO |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | SCHOOL READINESS PARTNERSHIP |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | DARL |
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