Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Georgetown County Office of First Steps
990 • Fiscal year 2018 • EIN 57-1097813
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.44x
Liabilities / Revenue
81st percentile
Higher debt load relative to revenue than 81% of similar nonprofits.
Net Margin
18th percentile
Higher net margin than 18% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 22.2% of source-year revenue.
Asset Growth
10th percentile
Faster asset growth than 10% of similar nonprofits.
Revenue Growth
65th percentile
Faster revenue growth than 65% of similar nonprofits.
Balance Sheet
Assets
Down$53,891
Down $41,581 (-44%) from 2017
Net Assets
Down$30,212
Down $48,227 (-61%) from 2017
Liabilities
Up$23,679
Up $6,646 (+39%) from 2017
Revenue And Expenses
Revenue
Up$278,523
Up $31,006 (+13%) from 2017
Expenses
Up$326,750
Up $110,285 (+51%) from 2017
Net Income
Down-$48,227
Down $79,279 (-255%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2017 to Jun 30, 2018
- Signed
- May 15, 2019
- Return Version
- 2017v2.3
- Gross Receipts
- $278,523
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $95,472 | $36,180 | ▼ $59,292 |
| Accounts Receivable | - | $17,566 | - |
| Prepaid Expenses and Deferred Charges | - | $145 | - |
| Total Assets | $95,472 | $53,891 | ▼ $41,581 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $17,033 | $23,679 | ▲ $6,646 |
| Total Liabilities | $17,033 | $23,679 | ▲ $6,646 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $78,439 | $30,212 | ▼ $48,227 |
| Total Net Assets Fund Balance | $78,439 | $30,212 | ▼ $48,227 |
| Total Liabilities and Net Assets / Fund Balance | $95,472 | $53,891 | ▼ $41,581 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Carol Daly | Executive Di | FT | $61,837 | $61,837 |
Board Members and Trustees
| Name | Title |
|---|---|
| Merit Justice | Chair |
| Whitney Martin | Vice Chair |
| Anita Floyd | Board Member |
| Carolyn Ellis | Board Member |
| Celia Rutledge | Board Member |
| Dwight Mcinvaill | Board Member |
| Gwen Mcneil | Board Member |
| Kiara Logan | Board Member |
| Lakisha H Myers | Board Member |
| Patricia Canada | Secretary |
| Pam Bradley | Treasurer |
| Tiffany Jenkins | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $278,517
- Program Service Revenue
- $0
- Investment Income
- $6
- Other Revenue
- $0
- All Other Contributions
- $1,599
- Change in Net Assets
- $-48,227
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $278,523
- Total Revenue per Audited Statements
- $278,523
- Total Revenue per Form 990
- $278,523
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $208,979 |
| Other Expenses | $117,771 |
| 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 | $103,072 | - | - | $103,072 |
| Current Officers, Directors, Trustees, and Key Employees | $45,758 | $16,079 | - | $61,837 |
| Other Employee Benefits | $26,612 | $4,306 | - | $30,918 |
| Payroll Taxes | $11,922 | $1,230 | - | $13,152 |
| Travel | $5,693 | $110 | - | $5,803 |
| Office Expenses | $4,645 | $164 | - | $4,809 |
| Information Technology | $4,141 | $160 | - | $4,301 |
| Other Expenses | $2,895 | $7,739 | - | $2,895 |
| All Other Expenses | $1,555 | $42 | - | $1,597 |
| Insurance | - | $1,285 | - | $1,285 |
| Total Functional Expenses | $295,635 | $31,115 | $0 | $326,750 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $326,750 |
| Total Expenses per Audited Statements | $326,750 |
| Total Expenses per Form 990 | $326,750 |
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 |
|---|---|---|---|---|
| Pam Bradley | Board Member | Supplies | No | $3,383 |
| Jane Wishart | Former Bd Membe | Services | No | $3,025 |
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
- 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 local partnership that board members not be 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 georgetown county board of dsn and the organization reimburses the county board 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 georgetown county board of dsn and organization reimburses the county board 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
- 57-1097813
- Phone
- 8435201830
- Address
- POST OFFICE BOX 429, GREENWOOD, SC 29648
Signing Officer
- Name
- Carol Daly
- Title
- Executive Director
- Phone
- 8435201830
- Signed
- 2019-05-15
Organization Details
- Principal Officer
- Carol Daly
- Formed
- 1999
- Legal Domicile
- Sc
- Voting Board Members
- 12
- Independent Board Members
- 12
- 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, 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 accouting 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, 2018, 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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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/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 164 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 4645 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4809 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 4306 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 26612 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 30918 |
| IRS990/OtherExpensesGrp/Desc | 0 | PROGRAM PURCHASE SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 2 | PROGRAM PURCHASE SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 3 | PROGRAM PURCHASE EQUIPMEN |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 7739 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 84266 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 5076 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 2895 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 84266 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 7739 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 5076 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2895 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 103072 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 103072 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1230 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 11922 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 13152 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 145 |
| IRS990/PrincipalOfficerNm | 0 | CAROL DALY |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | EARLY EDUCATION-THE FIRST STEPS PARTNERSHIP IN GEORGETOWN COUNTY IS A FEDERAL EARLY HEAD START GRANTEE. EARLY HEAD START IS AN EVIDENCE-BASED MODEL DESIGNED TO PROVIDE EARLY, CONTINUOUS, INTENSIVE, AND COMPREHENSIVE CHILD DEVELOPMENT AND FAMILY SUPPORT SERVICES TO LOW-INCOME INFANTS AND TODDLERS AND THEIR FAMILIES, AND PREGNANT WOMEN AND THEIR FAMILIES. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 88693 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | INDIRECT PROGRAM EXPENSES |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 48969 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 247510 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 7 |
| IRS990/PYOtherExpensesAmt | 0 | 49683 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 31052 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 166782 |
| IRS990/PYTotalExpensesAmt | 0 | 216465 |
| IRS990/PYTotalRevenueAmt | 0 | 247517 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -48227 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 278517 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 247510 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 168856 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 171938 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 183428 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1050249 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt | 0 | 47775 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt | 0 | 21280 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4800 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 57821 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 131676 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 6 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 7 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 5 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 6 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 8 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 32 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1181925 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 326292 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 268790 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 173656 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 171938 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 241249 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1181925 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1181957 |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 326750 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 278523 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE BASIS OF ACCOUTING 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, 2018, 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 | 326750 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 278523 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 278523 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 326750 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | JANE WISHART |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 1 | PAM BRADLEY |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | FORMER BD MEMBE |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | BOARD MEMBER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 1 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 3025 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 1 | 3383 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | SERVICES |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | SUPPLIES |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | JANE WISHART - SOME OF THE LOCAL PARTNERSHIP'S BOARD MEMBERS ARE ALSO MEMBERS OF MANAGEMENT OF OTHER LOCAL PARTNERSHIP'S CONTRACTORS, ONE OF WHICH IS THE JANE WISHART. 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 CONTRACTED WITH HER FOR CONSULTING SERVICES. PAM BRADLEY - SOME OF THE LOCAL PARTNERSHIP'S BOARD MEMBERS ARE ALSO MEMBERS OF MANAGEMENT OF OTHER LOCAL PARTNERSHIP'S CONTRACTORS, ONE OF WHICH IS THE KAPLAN. 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 CONTRACTED WITH KAPLAN FOR BOOKS ANS SUPPLIES. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE L, PART V |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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 | 1 | 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 NOT BE INVOLVED WITH DECISIONS REGARDING ORGANIZATIONS THEY REPRESENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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 GEORGETOWN COUNTY BOARD OF DSN AND THE ORGANIZATION REIMBURSES THE COUNTY BOARD FOR THESE AMOUNTS UNDER THE TERMS OF THE CONTRACT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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 GEORGETOWN COUNTY BOARD OF DSN AND ORGANIZATION REIMBURSES THE COUNTY BOARD FOR THESE AMOUNTS UNDER THE TERMS OF THE CONTRACT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | 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 SCHOO |
| 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 | 1300 SUMTER STREET SUITE 100 |
| 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 | 200001 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | CASH RECEIVED |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | SOUTH CAROLINA FIRST STEPS TO SCHOO |
| 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/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 78439 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 30212 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 95472 |
| IRS990/TotalAssetsEOYAmt | 0 | 53891 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 95472 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 53891 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 278517 |
| IRS990/TotalEmployeeCnt | 0 | 7 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 31115 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 295635 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 326750 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 17033 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 23679 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 17033 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 23679 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 78439 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 30212 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 295635 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 61837 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 6 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 278523 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $53,891
- Liabilities
- $23,679
- Net assets
- $30,212
- Revenue
- $278,523
- Expenses
- $326,750
- Net income
- -$48,227