Civic Intelligence

Fairfield County Office of First Steps

EIN 57-1097810 • 501(c)3 • Greenwood, SC

Profile

To improve school readiness by providing programs & resources to help children reach the first grade healthy and ready to succeed.

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

85th percentile

0.27x

Higher debt load relative to assets than 85% of similar nonprofits.

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

Liabilities / Revenue

82nd percentile

0.10x

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

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

Net Margin

32nd percentile

-9.0%

Higher net margin than 32% of similar nonprofits.

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

Top Officer Pay

94th percentile

$51,362

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 18.5% of source-year revenue.

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

Asset Growth

27th percentile

-28%

Faster asset growth than 27% of similar nonprofits.

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

Revenue Growth

48th percentile

-4.5%

Faster revenue growth than 48% of similar nonprofits.

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

Assets

Down

$97,133

Down $38,511 (-28%) from 2023

Liabilities

Down

$26,677

Down $13,608 (-34%) from 2023

Net Assets

Down

$70,456

Down $24,903 (-26%) from 2023

Revenue

Down

$277,245

Down $12,958 (-4.5%) from 2023

Expenses

Down

$302,148

Down $31,654 (-9.5%) from 2023

Net Income

Up

-$24,903

Up $18,696 (+43%) from 2023

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $41,372Liabilities 2011: $15,0032011Assets 2012: $56,088Liabilities 2012: $12,7752012Assets 2013: $73,531Liabilities 2013: $34,6582013Assets 2014: $72,283Liabilities 2014: $19,412Net Assets 2014: $52,8712014Assets 2015: $71,338Liabilities 2015: $10,397Net Assets 2015: $60,9412015Assets 2016: $71,004Liabilities 2016: $24,345Net Assets 2016: $46,6592016Assets 2017: $93,892Liabilities 2017: $33,822Net Assets 2017: $60,0702017Assets 2018: $69,518Liabilities 2018: $21,844Net Assets 2018: $47,6742018Assets 2019: $111,528Liabilities 2019: $19,552Net Assets 2019: $91,9762019Assets 2020: $142,734Liabilities 2020: $29,048Net Assets 2020: $113,6862020Assets 2021: $179,804Liabilities 2021: $49,352Net Assets 2021: $130,4522021Assets 2022: $178,562Liabilities 2022: $39,604Net Assets 2022: $138,9582022Assets 2023: $135,644Liabilities 2023: $40,285Net Assets 2023: $95,3592023Assets 2024: $97,133Liabilities 2024: $26,677Net Assets 2024: $70,4562024

Highlighted filing

2024

Assets$97,133
Liabilities$26,677
Net Assets$70,456

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $131,986Expenses 2011: $147,718Net Income 2011: -$15,7322011Revenue 2012: $141,519Expenses 2012: $124,573Net Income 2012: $16,9462012Revenue 2013: $154,422Expenses 2013: $158,862Net Income 2013: -$4,4402013Revenue 2014: $158,752Expenses 2014: $144,754Net Income 2014: $13,9982014Revenue 2015: $164,224Expenses 2015: $156,154Net Income 2015: $8,0702015Revenue 2016: $166,030Expenses 2016: $180,312Net Income 2016: -$14,2822016Revenue 2017: $257,351Expenses 2017: $243,940Net Income 2017: $13,4112017Revenue 2018: $309,578Expenses 2018: $321,974Net Income 2018: -$12,3962018Revenue 2019: $269,172Expenses 2019: $224,870Net Income 2019: $44,3022019Revenue 2020: $241,215Expenses 2020: $219,505Net Income 2020: $21,7102020Revenue 2021: $249,195Expenses 2021: $232,429Net Income 2021: $16,7662021Revenue 2022: $293,118Expenses 2022: $284,612Net Income 2022: $8,5062022Revenue 2023: $290,203Expenses 2023: $333,802Net Income 2023: -$43,5992023Revenue 2024: $277,245Expenses 2024: $302,148Net Income 2024: -$24,9032024

Highlighted filing

2024

Revenue$277,245
Expenses$302,148
Net Income-$24,903

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.27$0.70$2.77$3.02$0.25
2023Summary only. Only limited summary data is available for this year.$1.36$0.40$0.95$2.90$3.34$0.44
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.79$0.40$1.39$2.93$2.85$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.49$1.30$2.49$2.32$0.17
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.29$1.14$2.41$2.20$0.22
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.20$0.92$2.69$2.25$0.44
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.22$0.48$3.10$3.22$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.34$0.60$2.57$2.44$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.71$0.24$0.47$1.66$1.80$0.14
2015Detailed filing. Detailed filing data is available for this year.$0.71$0.10$0.61$1.64$1.56$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.72$0.19$0.53$1.59$1.45$0.14
2013Summary only. Only limited summary data is available for this year.$0.74$0.35$1.54$1.59$0.04
2012Summary only. Only limited summary data is available for this year.$0.56$0.13$1.42$1.25$0.17
2011Summary only. Only limited summary data is available for this year.$0.41$0.15$1.32$1.48$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$277,245
Mission and Program Overview

Mission

To improve school readiness by providing programs & resources to help children reach the first grade healthy and 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$132,511$96,552▼ $35,959
Prepaid Expenses and Deferred Charges$2,678$449▼ $2,229
Accounts Receivable$455$132▼ $323
Total Assets$135,644$97,133▼ $38,511
Liabilities
Accounts Payable and Accrued Expenses$40,285$26,677▼ $13,608
Total Liabilities$40,285$26,677▼ $13,608
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$95,359$70,456▼ $24,903
Total Net Assets Fund Balance$95,359$70,456▼ $24,903
Total Liabilities and Net Assets / Fund Balance$135,644$97,133▼ $38,511
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Patti WilkesExecutive DiFT$51,362$51,362

Board Members and Trustees

NameTitle
Eric RobinsonBoard Chair
Darreyl DavisVice Chair
Connie PeteBoard Member
Dee MattoxBoard Member
Kermisha GoldenBoard Member
Mac EdwardsBoard Member
Marcia IszardBoard Member
Samantha MurphyBoard Member
Sunny TurnerBoard Member
T'SHEILA COOPERBoard Member
Michelle TaylorSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$277,171
Program Service Revenue
$0
Investment Income
$74
Other Revenue
$0
All Other Contributions
$18,565
Change in Net Assets
$-24,903

Audited Revenue Reconciliation

Revenue per Audited Statements
$277,245
Total Revenue per Audited Statements
$277,245
Total Revenue per Form 990
$277,245
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$182,739
Other Expenses$119,409
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$75,200--$75,200
Current Officers, Directors, Trustees, and Key Employees$40,511$10,851-$51,362
Other Employee Benefits$40,426$5,735-$46,161
Travel$20,301$1,003-$21,304
Payroll Taxes$9,100$916-$10,016
Office Expenses$5,228$650-$5,878
Other Expenses$2,810$2,108-$4,918
Information Technology$3,299$1,194-$4,493
Insurance-$2,947-$2,947
All Other Expenses$450--$450
Total Functional Expenses$275,914$26,234$0$302,148

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$302,148
Total Expenses per Audited Statements$302,148
Total Expenses per Form 990$302,148
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
School District of Fairfield CountyProviderServicesNo$139,070
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

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 fairfield 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 15B

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 fairfield 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
Fairfield County First Steps to
EIN
57-1097810
Phone
8036351590
Address
POST OFFICE BOX 429, GREENWOOD, SC 29648

Signing Officer

Name
Patti Wilkes
Title
Executive Director
Phone
8036351590
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patti Wilkes
Formed
1999
Legal Domicile
Sc
Voting Board Members
11
Independent Board Members
11
Employees
0

Preparer

Firm
Manley Garvin LLC
Address
PO BOX 429, GREENWOOD, SC 29648
Preparer
Joshua C Garvin
Phone
8642294951
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

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

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

CORE FUNCTIONS

Form 990, Part XI, Line 9

Donated goods-dolly parton's imagination library 0 donated goods-dolly parton's imagination library 0

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 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.

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

Donated goods-dolly parton's imagination library 0

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

Donated goods-dolly parton's imagination library 0

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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/MissionDesc0SECTION 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. OUR MISSION IS THAT EVERY SOUTH CAROLINA CHILD WILL ARRIVE AT KINDERGARTEN READY TO SUCCEED.
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IRS990/OfficeExpensesGrp/TotalAmt05878
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05735
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt046161
IRS990/OtherExpensesGrp/Desc0PROGRAM PURCHASED SERVICE
IRS990/OtherExpensesGrp/Desc1PROGRAM PURCHASED SUPPLIE
IRS990/OtherExpensesGrp/Desc2PROFESSIONAL DEVELOPMENT
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12108
IRS990/OtherExpensesGrp/ProgramServicesAmt052025
IRS990/OtherExpensesGrp/ProgramServicesAmt120850
IRS990/OtherExpensesGrp/ProgramServicesAmt25714
IRS990/OtherExpensesGrp/ProgramServicesAmt32810
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IRS990/OtherExpensesGrp/TotalAmt120850
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IRS990/PrincipalOfficerNm0PATTI WILKES
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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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IRS990/ProgSrvcAccomActyOtherGrp/Desc0CORE FUNCTIONS
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IRS990ScheduleD/FootnoteTextInd0X
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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/ExplanationTxt1DONATED GOODS-DOLLY PARTON'S IMAGINATION LIBRARY 0
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DONATED GOODS-DOLLY PARTON'S IMAGINATION LIBRARY 0
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
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IRS990ScheduleD/TotalRevenuePerForm990Amt0277245
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0SCHOOL DISTRICT OF FAIRFIELD COUNTY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0PROVIDER
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0SERVICES
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0SOME OF THE LOCAL PARTNERSHIP'S BOARD MEMBERS ARE ALSO MEMBERS OF MANAGEMENT OF OTHER LOCAL PARTNERSHIP'S CONTRACTORS, ONE OF WHICH IS THE FAIRFIELD 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. THE LOCAL PARTNERSHIP CONTRACTED WITH THE FAIRFIELD COUNTY SCHOOL DISTRICT TO EMPLOY INDIVIDIUALS WHOSE MAIN PURPOSE IS TO WORK FOR THE LOCAL PARTNERSHIP. THE PURPOSE OF THIS CONTRACTUAL ARRANGEMENT IS TO PROVIDE THE INDIVIDUALS WITH THE OPPORTUNITY TO PARTICIPATE IN EMPLOYEE BENEFITS THAT ARE NOT AVAILABLE THROUGH THE LOCAL PARTNERSHIP. THE LOCAL PARTNERSHIP HAS RECOGNIZED APPROXIMATELY 139,000 AS EXPENSE FOR THE YEAR ENDED JUNE 30, 2024 RESPECTIVELY, RELATED TO THE SERVICES PROVIDED BY THESE CONTRACTORS.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SECTION 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. OUR MISSION IS THAT EVERY SOUTH CAROLINA CHILD WILL ARRIVE AT KINDERGARTEN READY TO SUCCEED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CORE FUNCTIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A 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/ExplanationTxt3THE 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/ExplanationTxt4BUDGET 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 FAIRFIELD COUNTY SCHOOL DISTRICT AND THE ORGANIZATION REIMBURSES THE SCHOOL DISTRICT FOR THESE AMOUNTS UNDER THE TERMS OF THE CONTRACT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BUDGET 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 FAIRFIELD COUNTY SCHOOL DISTRICT AND THE ORGANIZATION REIMBURSES THE SCHOOL DISTRICT FOR THESE AMOUNTS UNDER THE TERMS OF THE CONTRACT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DONATED GOODS-DOLLY PARTON'S IMAGINATION LIBRARY 0 DONATED GOODS-DOLLY PARTON'S IMAGINATION LIBRARY 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE 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 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/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SOUTH CAROLINA FIRST STEPS TO SCHOO
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0STATE OFFI
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IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH RECEIVED
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0SOUTH CAROLINA FIRST STEPS TO SCHOO
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