Civic Intelligence

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

990 • Fiscal year 2019 • EIN 57-1097814

Jul 01, 2018 to Jun 30, 2019 • Filed on May 12, 2020

Post Office Box 429Greenwood, SC 29648

(864) 239-3720

Siviq Scores

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

Liabilities / Assets

41st percentile

0.04x

Higher debt load relative to assets than 41% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

32nd percentile

0.03x

Higher debt load relative to revenue than 32% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

39th percentile

-0.0%

Higher net margin than 39% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

58th percentile

$79,000

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

42nd percentile

0.7%

Faster asset growth than 42% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

27th percentile

-6.1%

Faster revenue growth than 27% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$954,726

Up $6,432 (+0.7%) from 2018

Net Assets

Down

$913,755

Down $184 (-0.0%) from 2018

Liabilities

Up

$40,971

Up $6,616 (+19%) from 2018

Revenue

Down

$1,344,236

Down $88,081 (-6.1%) from 2018

Expenses

Up

$1,344,420

Up $62,541 (+4.9%) from 2018

Net Income

Down

-$184

Down $150,622 (-100%) from 2018

Historical Trend

Balance Sheet Trend

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

$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

2019

Assets$954,726
Liabilities$40,971
Net Assets$913,755

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$1,344,236
Expenses$1,344,420
Net Income-$184
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 12, 2020
Return Version
2018v3.2
Gross Receipts
$1,344,236
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$920,259$848,917▼ $71,342
Prepaid Expenses and Deferred Charges$14,286$101,787▲ $87,501
Accounts Receivable$13,749$4,022▼ $9,727
Total Assets$948,294$954,726▲ $6,432
Liabilities
Accounts Payable and Accrued Expenses$34,355$40,971▲ $6,616
Total Liabilities$34,355$40,971▲ $6,616
Net Assets / Fund Balance
Temporarily Rstr Net Assets$913,939$913,755▼ $184
Total Net Assets Fund Balance$913,939$913,755▼ $184
Total Liabilities and Net Assets / Fund Balance$948,294$954,726▲ $6,432
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Derek LewisExecutive DiFT$79,000$79,000

Board Members and Trustees

NameTitle
Lauren BrilesChair
Jeremy WattsVice Chair/s
Anna HallBoard Member
Cal HurstBoard Member
Cara PuntchBoard Member
Carrie RushingBoard Member
Corey McdowellBoard Member
Cynthia SosebeeBoard Member
Deedee WashingtonBoard Member
Eric HassmanBoard Member
Gina BlohmBoard Member
Grady PattersonBoard Member
Jennifer PortwoodBoard Member
Jokeitha SeabrookBoard Member
Jonathan CoteBoard Member
Karen AllenBoard Member
Karen AndrewsBoard Member
Kelly ByersBoard Member
Leonard KupersmithBoard Member
Meredith SillimanBoard Member
Michelle Greco CunninghamBoard Member
Stacie StegallBoard Member
Stacy BurrBoard Member
Tiffany WhitneyBoard Member
Tommy FlinnBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Palmetto Shared Services AllianceProgramPO BOX 24229, Greenville, SC 29616$169,400
Revenue and Support

Revenue Composition

Contributions and Grants
$1,344,137
Program Service Revenue
$0
Investment Income
$99
Other Revenue
$0
All Other Contributions
$128,319
Change in Net Assets
$-184

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,344,236
Total Revenue per Audited Statements
$1,344,236
Total Revenue per Form 990
$1,344,236
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,000,131
Salaries, Compensation, and Employee Benefits$344,289
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$209,338$48,611-$257,949
Occupancy$93,441$4,081-$97,522
Other Employee Benefits$56,028$10,731-$66,759
Payroll Taxes$15,766$3,815-$19,581
All Other Expenses$12,622$3,219-$15,841
Office Expenses$13,030$931-$13,961
Advertising$10,565--$10,565
Travel$7,993$924-$8,917
Other Expenses$4,670$1,874-$6,544
Insurance$3,802$365-$4,167
Information Technology$2,166--$2,166
Conferences and Meetings$1,790--$1,790
Total Functional Expenses$1,269,499$74,921$0$1,344,420

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,344,420
Total Expenses per Audited Statements$1,344,420
Total Expenses per Form 990$1,344,420
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
Derek LewisExecutive DirecDerek LewisNo$1,976
Anne Lee BuckProgram DirectoAnne Lee BuckNo$1,722
Betsy ShouseProgram DirectoTiffany MasseyNo$341
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 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
2020-05-12

Organization Details

Principal Officer
Derek Lewis
Formed
1999
Legal Domicile
Sc
Voting Board Members
25
Independent Board Members
25
Employees
6

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 4C

Parenting support: 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. Palmetto basics- the palmetto basics are five fun, simple, and powerful ways to help all our children become the happiest and most successful they can be. These five basics simplify all of the existing messaging families hear regularly. By taking a collaborative approach, encouraging local businesses, nonprofits, churches, childcare centers and schools to use the palmetto basics as they talk to families with young children, the message is quickly and easily spread to families by those they trust. Babysteps is a 7-week summer enrichment program funded by greenville first steps and operated by little steps. The program provided educational, social, and community resources to 12 teens that were either pregnant or new mothers. Program participants rotated through classes focusing on educational tutoring, labor and delivery, infant care, nutrition, peer group counseling, and parenting. In addition, teens were provided with the opportunity to go on field trips in greenville county.

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.

Financial Statement Notes

Schedule D, Page 3, Part X

The basis of accounting 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, 2019 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/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/ProgSrvcAccomActy3Grp/Desc0PARENTING SUPPORT: 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. PALMETTO BASICS- THE PALMETTO BASICS ARE FIVE FUN, SIMPLE, AND POWERFUL WAYS TO HELP ALL OUR CHILDREN BECOME THE HAPPIEST AND MOST SUCCESSFUL THEY CAN BE. THESE FIVE BASICS SIMPLIFY ALL OF THE EXISTING MESSAGING FAMILIES HEAR REGULARLY. BY TAKING A COLLABORATIVE APPROACH, ENCOURAGING LOCAL BUSINESSES, NONPROFITS, CHURCHES, CHILDCARE CENTERS AND SCHOOLS TO USE THE PALMETTO BASICS AS THEY TALK TO FAMILIES WITH YOUNG CHILDREN, THE MESSAGE IS QUICKLY AND EASILY SPREAD TO FAMILIES BY THOSE THEY TRUST. BABYSTEPS IS A 7-WEEK SUMMER ENRICHMENT PROGRAM FUNDED BY GREENVILLE FIRST STEPS AND OPERATED BY LITTLE STEPS. THE PROGRAM PROVIDED EDUCATIONAL, SOCIAL, AND COMMUNITY RESOURCES TO 12 TEENS THAT WERE EITHER PREGNANT OR NEW MOTHERS. PROGRAM PARTICIPANTS ROTATED THROUGH CLASSES FOCUSING ON EDUCATIONAL TUTORING, LABOR AND DELIVERY, INFANT CARE, NUTRITION, PEER GROUP COUNSELING, AND PARENTING. IN ADDITION, TEENS WERE PROVIDED WITH THE OPPORTUNITY TO GO ON FIELD TRIPS IN GREENVILLE COUNTY.
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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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Document Assets

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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
2019Detailed filing. Detailed filing data is available for this year.$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