Civic Intelligence

South Carolina First Steps to School

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.

Post Office Box 429Greenwood, SC 29648

www.greenvillefirststeps.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

40th percentile

0.03x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

34th percentile

0.02x

Higher debt load relative to revenue than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

60th percentile

9.5%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$102,112

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

80th percentile

21%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

47th percentile

5.7%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $798,651Liabilities 2011: $44,099Net Assets 2011: $754,5522011Assets 2012: $1,078,178Liabilities 2012: $48,640Net Assets 2012: $1,029,5382012Assets 2013: $929,391Liabilities 2013: $79,376Net Assets 2013: $850,0152013Assets 2014: $919,931Liabilities 2014: $58,326Net Assets 2014: $861,6052014Assets 2015: $1,052,881Liabilities 2015: $107,686Net Assets 2015: $945,1952015Assets 2016: $1,061,812Liabilities 2016: $138,950Net Assets 2016: $922,8622016Assets 2017: $905,717Liabilities 2017: $142,216Net Assets 2017: $763,5012017Assets 2018: $948,294Liabilities 2018: $34,355Net Assets 2018: $913,9392018Assets 2019: $954,726Liabilities 2019: $40,971Net Assets 2019: $913,7552019Assets 2020: $830,750Liabilities 2020: $27,948Net Assets 2020: $802,8022020Assets 2021: $1,192,228Liabilities 2021: $219,778Net Assets 2021: $972,4502021Assets 2022: $1,199,257Liabilities 2022: $82,679Net Assets 2022: $1,116,5782022Assets 2023: $1,271,322Liabilities 2023: $35,310Net Assets 2023: $1,236,0122023

Highlighted filing

2023

Assets$1,271,322
Liabilities$35,310
Net Assets$1,236,012

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,570,287Expenses 2011: $1,638,115Net Income 2011: -$67,8282011Expenses 2012: $1,290,3752012Expenses 2013: $1,091,0042013Revenue 2014: $1,802,364Expenses 2014: $1,790,774Net Income 2014: $11,5902014Revenue 2015: $1,242,893Expenses 2015: $1,159,303Net Income 2015: $83,5902015Revenue 2016: $1,231,920Expenses 2016: $1,254,253Net Income 2016: -$22,3332016Revenue 2017: $1,210,018Expenses 2017: $1,369,379Net Income 2017: -$159,3612017Revenue 2018: $1,432,317Expenses 2018: $1,281,879Net Income 2018: $150,4382018Revenue 2019: $1,344,236Expenses 2019: $1,344,420Net Income 2019: -$1842019Revenue 2020: $1,420,591Expenses 2020: $1,531,544Net Income 2020: -$110,9532020Revenue 2021: $5,496,255Expenses 2021: $5,326,607Net Income 2021: $169,6482021Revenue 2022: $1,557,170Expenses 2022: $1,413,934Net Income 2022: $143,2362022Revenue 2023: $2,040,226Expenses 2023: $1,920,792Net Income 2023: $119,4342023

Highlighted filing

2023

Revenue$2,040,226
Expenses$1,920,792
Net Income$119,434

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.27$0.04$1.24$2.04$1.92$0.12
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.08$1.12$1.56$1.41$0.14
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.22$0.97$5.50$5.33$0.17
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.03$0.80$1.42$1.53$0.11
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.04$0.91$1.34$1.34$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.03$0.91$1.43$1.28$0.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.14$0.76$1.21$1.37$0.16
2016Detailed filing. Detailed filing data is available for this year.$1.06$0.14$0.92$1.23$1.25$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.05$0.11$0.95$1.24$1.16$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.92$0.06$0.86$1.80$1.79$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.08$0.85$1.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.05$1.03$1.29
2011Summary only. Only limited summary data is available for this year.$0.80$0.04$0.75$1.57$1.64$0.07
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 2, 2023
Return Version
2021v4.0
Gross Receipts
$1,557,170
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.

Balance Sheet Detail
LineBeginningEndChange
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Derek LewisExecutive DiFT$89,042$89,042

Board Members and Trustees

NameTitle
Jeremy WattsChair
Eric HassmanVice Chair
Ashley SnelgroveBoard Member
Cal HurstBoard Member
Cara PuntchBoard Member
Corey McdowellBoard Member
Cynthia SosebeeBoard Member
Deedee WashingtonBoard Member
Gina BlohmBoard Member
Grady PattersonBoard Member
Jennifer JamesBoard Member
Jokeitha SeabrookBoard Member
Jonathan CoteBoard Member
Lauren BrilesBoard Member
Rhonda HippBoard Member
Stacie StegallBoard Member
Stacy BurrBoard Member
Susan StevensBoard Member
Tiffany WhitneyBoard Member
Tommy FlinnBoard Member
Travis WhartonBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Community Foundation Of GreenvilleConsultant630 E WASHINGTON ST, Greenville, SC 29601$259,000
Revenue and Support

Revenue Composition

Contributions and Grants
$1,592,328
Program Service Revenue
$0
Investment Income
$-35,158
Other Revenue
$0
All Other Contributions
$250,806
Change in Net Assets
$143,236

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,557,170
Revenue Not Reported on Form 990
$500,000
Total Revenue per Audited Statements
$2,057,170
Total Revenue per Form 990
$1,557,170
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
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
-Board MemberRelated PartyNo$259,000
Derek LewisBoard MemberRelated PartyNo$30,000
-Executive DirecRelated PartyNo$2,547
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. 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.

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
57-1097814
Phone
8642393720
Address
POST OFFICE BOX 429, GREENWOOD, SC 29648

Signing Officer

Name
Derek Lewis
Title
Executive Director
Phone
8642393720
Signed
2023-05-02

Organization Details

Principal Officer
Derek Lewis
Formed
1999
Legal Domicile
Sc
Voting Board Members
21
Independent Board Members
21
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 - ORGANIZATION'S 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.

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

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.

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

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.

Form 990, Part XI, Line 9

Increase due to change in deferred revenue 892

Financial Statement Notes

Schedule D, Page 3, Part X

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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IRS990/ActivityOrMissionDesc0PER 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/Desc0FAMILY 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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IRS990/MissionDesc0PER 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/ProgSrvcAccomActy2Grp/Desc0CHILD CARE: 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.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0EARLY 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.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0GREENVILLE COUNTY SCHOOLS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1COMMUNITY FOUNDATION OF GREENVILLE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0DEREK LEWIS

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