Civic Intelligence

South Carolina First Steps to School Readiness Board of Trustees-Edgefield

990 • Fiscal year 2020 • EIN 57-1097809

Jul 01, 2019 to Jun 30, 2020 • Filed on May 06, 2021

Post Office Box 429Greenwood, SC 29648

(803) 275-0800

Siviq Scores

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

Liabilities / Assets

79th percentile

0.16x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

73rd percentile

0.07x

Higher debt load relative to revenue than 73% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

48th percentile

3.9%

Higher net margin than 48% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

89th percentile

$39,862

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 19.2% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

22nd percentile

-15%

Faster asset growth than 22% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

58th percentile

-5.4%

Faster revenue growth than 58% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$87,828

Down $16,044 (-15%) from 2019

Net Assets

Up

$73,654

Up $8,003 (+12%) from 2019

Liabilities

Down

$14,174

Down $24,047 (-63%) from 2019

Revenue

Down

$207,114

Down $11,786 (-5.4%) from 2019

Expenses

Down

$199,111

Down $27,601 (-12%) from 2019

Net Income

Up

$8,003

Up $15,815 (+202%) from 2019

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2010: $70,544Liabilities 2010: $11,523Net Assets 2010: $59,0212010Assets 2011: $113,500Liabilities 2011: $21,139Net Assets 2011: $92,3612011Assets 2012: $103,721Liabilities 2012: $28,164Net Assets 2012: $75,5572012Assets 2013: $66,430Liabilities 2013: $26,063Net Assets 2013: $40,3672013Assets 2014: $74,727Liabilities 2014: $26,797Net Assets 2014: $47,9302014Assets 2015: $66,377Liabilities 2015: $23,394Net Assets 2015: $42,9832015Assets 2016: $75,176Liabilities 2016: $24,232Net Assets 2016: $50,9442016Assets 2017: $105,580Liabilities 2017: $36,853Net Assets 2017: $68,7272017Assets 2018: $108,935Liabilities 2018: $35,472Net Assets 2018: $73,4632018Assets 2019: $103,872Liabilities 2019: $38,221Net Assets 2019: $65,6512019Assets 2020: $87,828Liabilities 2020: $14,174Net Assets 2020: $73,6542020Assets 2021: $88,226Liabilities 2021: $38,578Net Assets 2021: $49,6482021Assets 2022: $75,089Liabilities 2022: $28,443Net Assets 2022: $46,6462022Assets 2023: $82,792Liabilities 2023: $19,762Net Assets 2023: $63,0302023Assets 2024: $69,894Liabilities 2024: $16,246Net Assets 2024: $53,6482024

Highlighted filing

2020

Assets$87,828
Liabilities$14,174
Net Assets$73,654

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $170,022Expenses 2010: $149,085Net Income 2010: $20,9372010Revenue 2011: $168,719Expenses 2011: $135,379Net Income 2011: $33,3402011Expenses 2012: $221,7192012Expenses 2013: $219,2702013Revenue 2014: $170,680Expenses 2014: $163,117Net Income 2014: $7,5632014Revenue 2015: $150,520Expenses 2015: $155,467Net Income 2015: -$4,9472015Revenue 2016: $155,848Expenses 2016: $147,887Net Income 2016: $7,9612016Revenue 2017: $211,764Expenses 2017: $193,981Net Income 2017: $17,7832017Revenue 2018: $218,032Expenses 2018: $213,296Net Income 2018: $4,7362018Revenue 2019: $218,900Expenses 2019: $226,712Net Income 2019: -$7,8122019Revenue 2020: $207,114Expenses 2020: $199,111Net Income 2020: $8,0032020Revenue 2021: $211,388Expenses 2021: $235,389Net Income 2021: -$24,0012021Revenue 2022: $235,902Expenses 2022: $238,904Net Income 2022: -$3,0022022Revenue 2023: $246,903Expenses 2023: $230,519Net Income 2023: $16,3842023Revenue 2024: $247,333Expenses 2024: $256,715Net Income 2024: -$9,3822024

Highlighted filing

2020

Revenue$207,114
Expenses$199,111
Net Income$8,003
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 6, 2021
Return Version
2019v5.0
Gross Receipts
$207,114
Mission and Program Overview

Mission

Per south carolina code of laws section 59-152-10: there is established the south carolina first steps to school readiness, a comprehensive, results- oriented initiative for improving early childhood development by providing, through local partnerships, public and private funds, and support for high-quality early childhood development and education services for children by providing support for their families' efforts toward enabling their children to reach school ready to succeed.

South carolina first steps works collaboratively to ensure that all children start school ready to reach their highest potential with engaged support from their parents, caregivers, and communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$100,443$87,175▼ $13,268
Prepaid Expenses and Deferred Charges$429$383▼ $46
Accounts Receivable$3,000$270▼ $2,730
Total Assets$103,872$87,828▼ $16,044
Liabilities
Accounts Payable and Accrued Expenses$38,221$14,174▼ $24,047
Total Liabilities$38,221$14,174▼ $24,047
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$73,654-
Net Assets Without Donor Restrictions$65,651--
Total Net Assets Fund Balance$65,651$73,654▲ $8,003
Total Liabilities and Net Assets / Fund Balance$103,872$87,828▼ $16,044
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Constance Candi LalondeExecutive DiFT$39,862$39,862

Board Members and Trustees

NameTitle
Elizabeth PoseyChair
Jenny MimsVice Chair
Amy WilhelmBoard Member
Aramis HillaryBoard Member
Betsy PainterBoard Member
Blair MasseyBoard Member
Carla DornBoard Member
Cynthia HowardBoard Member
Donna ThompsonBoard Member
Elizabeth FultonBoard Member
Heather TrotterBoard Member
Jaime CreasyBoard Member
Janice ClevelandBoard Member
Jennifer SatterwhiteBoard Member
Margaret ChildressBoard Member
Moronda TalleyBoard Member
Phyllis LottBoard Member
Renee WilliamsBoard Member
Sierra WashingtonBoard Member
Gail JacksonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$207,105
Program Service Revenue
$0
Investment Income
$9
Other Revenue
$0
All Other Contributions
$19,346
Change in Net Assets
$8,003

Audited Revenue Reconciliation

Revenue per Audited Statements
$207,114
Total Revenue per Audited Statements
$207,114
Total Revenue per Form 990
$207,114
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$153,332
Salaries, Compensation, and Employee Benefits$45,779
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$26,190$14,101-$40,291
Payroll Taxes$2,003$1,079-$3,082
Insurance$1,807$973-$2,780
Other Employee Benefits$1,564$842-$2,406
Travel$1,287$700-$1,987
Information Technology$1,152$615-$1,767
Office Expenses$937$504-$1,441
Occupancy$780$420-$1,200
Other Expenses$325$899-$899
Total Functional Expenses$178,256$20,855$0$199,111

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$199,111
Total Expenses per Audited Statements$199,111
Total Expenses per Form 990$199,111
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
Amy WilhelmBoard MemberSchool DistrictNo$32,000
Jaime CreasyBoard MemberSchool DistrictNo$32,000
Janice ClevelandBoard MemberSchool DistrictNo$32,000
Jenny MimsBoard MemberSchool DistrictNo$32,000
Margaret ChildressBoard MemberSchool DistrictNo$32,000
Renee WilliamsBoard MemberSchool DistrictNo$32,000
Janice ClevelandBoard MemberCtk PaymentsNo$2,000
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 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 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 local 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.

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

Budget amounts, including compensation, are submitted for approval to the south carolina office of first steps.

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
57-1097809
Phone
8032750800
Address
POST OFFICE BOX 429, GREENWOOD, SC 29648

Signing Officer

Name
Constance Candi Lalonde
Title
Executive Director
Phone
8032750800
Signed
2021-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Constance Candi Lalonde
Formed
1999
Legal Domicile
Sc
Voting Board Members
20
Independent Board Members
20
Employees
1

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 4A

Childcare quality enhancement-a program for individuals who provide consultation/coaching and mentoring. Coaching and consultation and mentoring include a wide range of behaviors including specific and direct feedback, action planning, modeling, reviewing, role-playing and goal setting. Childcare training-a program that supports child care providers and equips them to advance along the center for child care career development (ccccd) career framework, advance within the abc quality system, improve an approved measure of program quality and/or to provide training on a topic- specific focus based on regional ta coordination meetings. Childcare scholarships-childcare scholarships are available for families that qualify. South carolina first steps leverages state, local and private resources to increase the quality of, and number of children participating in, high-quality pre-kindergarten programs in both the public and private sectors.

Form 990, Page 2, Part III, Line 4B

Nurse family partnership-a registered nurse visits your home to provide parenting, health and child development support beginning during the second trimester of pregnancy and lasting until your child's second birthday. Your family will receive 64 total visits by a registered nurse over a 2 year period. This program is for first-time, low-income mothers. Nurturing parenting-family-based programs developed to help families who have been identified for past child abuse and neglect who are at high risk for reoccurrence. The goal of this program is to increase a parent's sense of self-worth, personal empowerment, empathy, bonding and attachment, increase the use of alternative strategies to harsh and abusive discipline, increase the parents' knowledge of age-appropriate developmental expectations and reduce abuse and neglect. Dolly parton's imagination library-a book gifting program that mails free, high-quality books to children from birth until they begin school, regardless of family income.

Form 990, Page 2, Part III, Line 4D

Countdown to kindergarten-countdown to kindergarten supports strong school transitions by connecting rising kindergartners, families, and teachers in a series of one-on-one visits during the summer. Teachers complete six visits with each child's family, five in the family's home and a final visit in the kindergarten classroom. Working together, teachers and families establish strong connections during the summer that facilitate classroom learning throughout the year. Core functions/community partnerships/public awareness

Financial Statement Notes

Schedule D, Page 3, Part X

The basis of accounting followed by the 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, 2020, 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.

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IRS990/MissionDesc0SOUTH CAROLINA FIRST STEPS WORKS COLLABORATIVELY TO ENSURE THAT ALL CHILDREN START SCHOOL READY TO REACH THEIR HIGHEST POTENTIAL WITH ENGAGED SUPPORT FROM THEIR PARENTS, CAREGIVERS, AND COMMUNITIES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0NURSE FAMILY PARTNERSHIP-A REGISTERED NURSE VISITS YOUR HOME TO PROVIDE PARENTING, HEALTH AND CHILD DEVELOPMENT SUPPORT BEGINNING DURING THE SECOND TRIMESTER OF PREGNANCY AND LASTING UNTIL YOUR CHILD'S SECOND BIRTHDAY. YOUR FAMILY WILL RECEIVE 64 TOTAL VISITS BY A REGISTERED NURSE OVER A 2 YEAR PERIOD. THIS PROGRAM IS FOR FIRST-TIME, LOW-INCOME MOTHERS. NURTURING PARENTING-FAMILY-BASED PROGRAMS DEVELOPED TO HELP FAMILIES WHO HAVE BEEN IDENTIFIED FOR PAST CHILD ABUSE AND NEGLECT WHO ARE AT HIGH RISK FOR REOCCURRENCE. THE GOAL OF THIS PROGRAM IS TO INCREASE A PARENT'S SENSE OF SELF-WORTH, PERSONAL EMPOWERMENT, EMPATHY, BONDING AND ATTACHMENT, INCREASE THE USE OF ALTERNATIVE STRATEGIES TO HARSH AND ABUSIVE DISCIPLINE, INCREASE THE PARENTS' KNOWLEDGE OF AGE-APPROPRIATE DEVELOPMENTAL EXPECTATIONS AND REDUCE ABUSE AND NEGLECT. DOLLY PARTON'S IMAGINATION LIBRARY-A BOOK GIFTING PROGRAM THAT MAILS FREE, HIGH-QUALITY BOOKS TO CHILDREN FROM BIRTH UNTIL THEY BEGIN SCHOOL, REGARDLESS OF FAMILY INCOME.
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IRS990/ProgSrvcAccomActy3Grp/Desc0FAMILY LITERACY-FAMILY LITERACY PROGRAMS OFFER AN INTEGRATED AND FAMILY- FRIENDLY APPROACH, HELPING BOTH PARENTS AND CHILDREN IMPROVE THEIR LITERACY SKILLS. FAMILY LITERACY SERVICES INTEGRATE ALL THE FOLLOWING: ADULT EDUCATION, EARLY CHILDHOOD EDUCATION, PARENT EDUCATION, AND INTERACTIVE PARENT/CHILD ACTIVITIES.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0COUNTDOWN TO KINDERGARTEN-COUNTDOWN TO KINDERGARTEN SUPPORTS STRONG SCHOOL TRANSITIONS BY CONNECTING RISING KINDERGARTNERS, FAMILIES, AND TEACHERS IN A SERIES OF ONE-ON-ONE VISITS DURING THE SUMMER. TEACHERS COMPLETE SIX VISITS WITH EACH CHILD'S FAMILY, FIVE IN THE FAMILY'S HOME AND A FINAL VISIT IN THE KINDERGARTEN CLASSROOM. WORKING TOGETHER, TEACHERS AND FAMILIES ESTABLISH STRONG CONNECTIONS DURING THE SUMMER THAT FACILITATE CLASSROOM LEARNING THROUGHOUT THE YEAR. CORE FUNCTIONS/COMMUNITY PARTNERSHIPS/PUBLIC AWARENESS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE BASIS OF ACCOUNTING FOLLOWED BY THE 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, 2020, 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.70$0.16$0.54$2.47$2.57$0.09
2023Detailed filing. Detailed filing data is available for this year.$0.83$0.20$0.63$2.47$2.31$0.16
2022Detailed filing. Detailed filing data is available for this year.$0.75$0.28$0.47$2.36$2.39$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.88$0.39$0.50$2.11$2.35$0.24
2020Detailed filing. Detailed filing data is available for this year.$0.88$0.14$0.74$2.07$1.99$0.08
2019Detailed filing. Detailed filing data is available for this year.$1.04$0.38$0.66$2.19$2.27$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.09$0.35$0.73$2.18$2.13$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.06$0.37$0.69$2.12$1.94$0.18
2016Detailed filing. Detailed filing data is available for this year.$0.75$0.24$0.51$1.56$1.48$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.66$0.23$0.43$1.51$1.55$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.75$0.27$0.48$1.71$1.63$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.26$0.40$2.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.28$0.76$2.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.21$0.92$1.69$1.35$0.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.12$0.59$1.70$1.49$0.21