Liabilities / Assets
40th percentile
Higher debt load relative to assets than 40% of similar nonprofits.
EIN 57-1097814 • 501(c)3 • Greenwood, SC
Profile
Greenville first steps believes parents play the most visible and essential role in ensuring a child starts school feeling healthy and ready to learn. But for many parents in our area, the resources and opportunities to help children get ready aren't easily accessible-or even available at all. That's why greenville first steps partners to promote school readiness initiatives by enhancing the work that worthwhile agencies like local schools, state agencies, churches, non-profits, and neighborhoods are already doing in our community.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
40th percentile
Higher debt load relative to assets than 40% of similar nonprofits.
Liabilities / Revenue
34th percentile
Higher debt load relative to revenue than 34% of similar nonprofits.
Net Margin
60th percentile
Higher net margin than 60% of similar nonprofits.
Top Officer Pay
68th percentile
Higher top officer pay than 68% of similar nonprofits.
Top officer pay equals 4.7% of source-year revenue.
Asset Growth
80th percentile
Faster asset growth than 80% of similar nonprofits.
Revenue Growth
47th percentile
Faster revenue growth than 47% of similar nonprofits.
Assets
Up$1,271,322
Up $72,065 (+6.0%) from 2022
Liabilities
Down$35,310
Down $47,369 (-57%) from 2022
Net Assets
Up$1,236,012
Up $119,434 (+11%) from 2022
Revenue
Up$2,040,226
Up $483,056 (+31%) from 2022
Expenses
Up$1,920,792
Up $506,858 (+36%) from 2022
Net Income
Down$119,434
Down $23,802 (-17%) from 2022
Most recent year
2023 • Form 990Summary only. Only limited summary data is available for this year.
The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $745,035 | $555,186 | ▼ $189,849 |
| Investments in Publicly Traded Securities | $412,571 | $547,343 | ▲ $134,772 |
| Accounts Receivable | $22,787 | $89,367 | ▲ $66,580 |
| Prepaid Expenses and Deferred Charges | $11,835 | $7,361 | ▼ $4,474 |
| Total Assets | $1,192,228 | $1,199,257 | ▲ $7,029 |
| Liabilities | |||
| Deferred Revenue | $139,000 | - | - |
| Accounts Payable and Accrued Expenses | $80,778 | $82,679 | ▲ $1,901 |
| Total Liabilities | $219,778 | $82,679 | ▼ $137,099 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $972,450 | $1,116,578 | ▲ $144,128 |
| Total Net Assets Fund Balance | $972,450 | $1,116,578 | ▲ $144,128 |
| Total Liabilities and Net Assets / Fund Balance | $1,192,228 | $1,199,257 | ▲ $7,029 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Derek Lewis | Executive Di | FT | $89,042 | $89,042 |
| Name | Title |
|---|---|
| Jeremy Watts | Chair |
| Eric Hassman | Vice Chair |
| Ashley Snelgrove | Board Member |
| Cal Hurst | Board Member |
| Cara Puntch | Board Member |
| Corey Mcdowell | Board Member |
| Cynthia Sosebee | Board Member |
| Deedee Washington | Board Member |
| Gina Blohm | Board Member |
| Grady Patterson | Board Member |
| Jennifer James | Board Member |
| Jokeitha Seabrook | Board Member |
| Jonathan Cote | Board Member |
| Lauren Briles | Board Member |
| Rhonda Hipp | Board Member |
| Stacie Stegall | Board Member |
| Stacy Burr | Board Member |
| Susan Stevens | Board Member |
| Tiffany Whitney | Board Member |
| Tommy Flinn | Board Member |
| Travis Wharton | Board Member |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Community Foundation Of Greenville | Consultant | 630 E WASHINGTON ST, Greenville, SC 29601 | $259,000 |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,116,450 |
| Salaries, Compensation, and Employee Benefits | $297,484 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $151,955 | - | - | $151,955 |
| Current Officers, Directors, Trustees, and Key Employees | $17,792 | $71,250 | - | $89,042 |
| Occupancy | $66,209 | $8,950 | - | $75,159 |
| Other Employee Benefits | $30,288 | $8,308 | - | $38,596 |
| Payroll Taxes | $12,440 | $5,451 | - | $17,891 |
| Other Expenses | $10,781 | $5,005 | - | $10,781 |
| All Other Expenses | $2,602 | $4,125 | - | $6,727 |
| Travel | $2,629 | $850 | - | $3,479 |
| Information Technology | $1,710 | $240 | - | $1,950 |
| Office Expenses | $888 | $300 | - | $1,188 |
| Total Functional Expenses | $1,309,455 | $104,479 | $0 | $1,413,934 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,913,934 |
| Expenses per Audited Statements | $1,413,934 |
| Total Expenses per Form 990 | $1,413,934 |
| Expenses Not Reported on Form 990 | $500,000 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | Board Member | Related Party | No | $259,000 |
| Derek Lewis | Board Member | Related Party | No | $30,000 |
| - | Executive Direc | Related Party | No | $2,547 |
“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.”
“The board members of the local partnership are representative of various organizations that in certain instances benefit from actions taken by the board. Board members disclose these relationships and transactions as appropriate under the local partnership's policies and as required by law. It is the policy of the local partnership that board members are not involved with decisions regarding organizations they represent.”
“Budget amounts, including compensation, are submitted for approval to the south carolina office of first steps.”
“Budget amounts, including compensation, are submitted for approval to the south carolina office of first steps.”
“The organization's governing documents, conflict of interest policy, and financial statements are made available for public inspection upon request.”
“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.”
“Family strengthening: nurse-family partnership-nurse family partnership (nfp) helps transform the lives of first-time mothers and their babies. Through ongoing home visits from registrered nurses, moms receive the care and support they need to have a healthy pregnancy, provide responsible and competent care for their children, and become more economically self-sufficient. From pregnancy until the child turns two years old, nurse-family partnership nurse home visitors form a much-needed, trusting relationship with their clients, instilling confidence and empowering them to achieve a better life for their children-and themselves. Positive parenting program-triple p-the positive parenting program-is one of the most effective evidence-based parenting programs in the world, backed up by more than 35 years of ongoing research. Triple p gives parents simple and practical strategies to help them build strong, healthy relationships, confidently manage their children's behaviour, and prevent problems developing. Raising a reader-raising a reader engages families in a routine of daily book cuddling with their children to foster healthy brain development, parent-child bonding, and early literacy skills critical for school success. It has been shown to be effective in increasing children's oral language and print knowledge when implemented in conjuction with parenet literacy training. This year, greenville first steps partenered with st anthony of padua catholic school in greenville, sc to increase the literacy and family engagement of the 3k and 4k families enrolled.”
“Early education: 3k enhancement- in partnership with greenville county schools, greenville first steps provides funds to supplement the preschool experiences for children throughout the greenville county school district. Enhancements include access to triple p (positive parenting program) training, parenting supports, and access to community resources to enhance the great work already being done throughout the district.”
“Increase due to change in deferred revenue 892”
“The basis of accounting followed by the local partnership, as previously described in note 1 to these financial statements, 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, 2022, 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.”
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/ActivityOrMissionDesc | 0 | 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. |
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| IRS990/Desc | 0 | FAMILY STRENGTHENING: NURSE-FAMILY PARTNERSHIP-NURSE FAMILY PARTNERSHIP (NFP) HELPS TRANSFORM THE LIVES OF FIRST-TIME MOTHERS AND THEIR BABIES. THROUGH ONGOING HOME VISITS FROM REGISTRERED NURSES, MOMS RECEIVE THE CARE AND SUPPORT THEY NEED TO HAVE A HEALTHY PREGNANCY, PROVIDE RESPONSIBLE AND COMPETENT CARE FOR THEIR CHILDREN, AND BECOME MORE ECONOMICALLY SELF-SUFFICIENT. FROM PREGNANCY UNTIL THE CHILD TURNS TWO YEARS OLD, NURSE-FAMILY PARTNERSHIP NURSE HOME VISITORS FORM A MUCH-NEEDED, TRUSTING RELATIONSHIP WITH THEIR CLIENTS, INSTILLING CONFIDENCE AND EMPOWERING THEM TO ACHIEVE A BETTER LIFE FOR THEIR CHILDREN-AND THEMSELVES. POSITIVE PARENTING PROGRAM-TRIPLE P-THE POSITIVE PARENTING PROGRAM-IS ONE OF THE MOST EFFECTIVE EVIDENCE-BASED PARENTING PROGRAMS IN THE WORLD, BACKED UP BY MORE THAN 35 YEARS OF ONGOING RESEARCH. TRIPLE P GIVES PARENTS SIMPLE AND PRACTICAL STRATEGIES TO HELP THEM BUILD STRONG, HEALTHY RELATIONSHIPS, CONFIDENTLY MANAGE THEIR CHILDREN'S BEHAVIOUR, AND PREVENT PROBLEMS DEVELOPING. RAISING A READER-RAISING A READER ENGAGES FAMILIES IN A ROUTINE OF DAILY BOOK CUDDLING WITH THEIR CHILDREN TO FOSTER HEALTHY BRAIN DEVELOPMENT, PARENT-CHILD BONDING, AND EARLY LITERACY SKILLS CRITICAL FOR SCHOOL SUCCESS. IT HAS BEEN SHOWN TO BE EFFECTIVE IN INCREASING CHILDREN'S ORAL LANGUAGE AND PRINT KNOWLEDGE WHEN IMPLEMENTED IN CONJUCTION WITH PARENET LITERACY TRAINING. THIS YEAR, GREENVILLE FIRST STEPS PARTENERED WITH ST ANTHONY OF PADUA CATHOLIC SCHOOL IN GREENVILLE, SC TO INCREASE THE LITERACY AND FAMILY ENGAGEMENT OF THE 3K AND 4K FAMILIES ENROLLED. |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE BASIS OF ACCOUNTING FOLLOWED BY THE LOCAL PARTNERSHIP, AS PREVIOUSLY DESCRIBED IN NOTE 1 TO THESE FINANCIAL STATEMENTS, 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, 2022, 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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