Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
South Carolina First Steps To
EIN 57-1097816 • 501(c)3 • Greenwood, SC
Profile
Our mission is that every south carolina child will arrive at kindergarten ready to succeed.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.30x
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
17th percentile
Higher net margin than 17% of similar nonprofits.
Top Officer Pay
92nd percentile
Higher top officer pay than 92% of similar nonprofits.
Top officer pay equals 23.4% of source-year revenue.
Asset Growth
16th percentile
Faster asset growth than 16% of similar nonprofits.
Revenue Growth
31st percentile
Faster revenue growth than 31% of similar nonprofits.
Balance Sheet
Assets
Down$51,986
Down $95,418 (-65%) from 2023
Liabilities
Down$15,694
Down $29,990 (-66%) from 2023
Net Assets
Down$36,292
Down $65,428 (-64%) from 2023
Revenue
Down$176,712
Down $56,464 (-24%) from 2023
Expenses
Up$242,140
Up $43,599 (+22%) from 2023
Net Income
Down-$65,428
Down $100,063 (-289%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $51,986
- Liabilities
- $15,694
- Net assets
- $36,292
- Revenue
- $176,712
- Expenses
- $242,140
- Net income
- -$65,428
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2023 to Jun 30, 2024
- Signed
- May 14, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $176,712
Mission and Program Overview
Mission
To provide programs & resources to promote the development of preschool children so they will be healthy & ready to succeed when they begin school.
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 | $147,054 | $51,970 | ▼ $95,084 |
| Accounts Receivable | $350 | $16 | ▼ $334 |
| Total Assets | $147,404 | $51,986 | ▼ $95,418 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $45,684 | $15,694 | ▼ $29,990 |
| Total Liabilities | $45,684 | $15,694 | ▼ $29,990 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $101,720 | $36,292 | ▼ $65,428 |
| Total Net Assets Fund Balance | $101,720 | $36,292 | ▼ $65,428 |
| Total Liabilities and Net Assets / Fund Balance | $147,404 | $51,986 | ▼ $95,418 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Dwana Doctor | Executive Di | FT | $41,280 | $41,280 |
Board Members and Trustees
| Name | Title |
|---|---|
| Jeremy Dunbar | Chair |
| Laquitta Bowers | Vice Chair |
| Latoya Robinson | Board Member |
| Lillian Wright | Board Member |
| Sharon Forester | Board Member |
| Tiffinee Forester | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $176,645
- Program Service Revenue
- $0
- Investment Income
- $67
- Other Revenue
- $0
- All Other Contributions
- $19,954
- Change in Net Assets
- $-65,428
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $176,712
- Total Revenue per Audited Statements
- $176,712
- Total Revenue per Form 990
- $176,712
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $150,015 |
| Other Expenses | $92,125 |
| 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 | $70,167 | - | - | $70,167 |
| Current Officers, Directors, Trustees, and Key Employees | $28,608 | $12,672 | - | $41,280 |
| Other Employee Benefits | $25,710 | $2,340 | - | $28,050 |
| Travel | $10,800 | - | - | $10,800 |
| Payroll Taxes | $9,387 | $1,131 | - | $10,518 |
| Occupancy | $6,684 | $1,117 | - | $7,801 |
| Office Expenses | $5,999 | $633 | - | $6,632 |
| Information Technology | $1,972 | $1,590 | - | $3,562 |
| Insurance | $2,807 | $322 | - | $3,129 |
| Other Expenses | $1,500 | $400 | - | $1,900 |
| Total Functional Expenses | $215,797 | $26,343 | $0 | $242,140 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $242,140 |
| Total Expenses per Audited Statements | $242,140 |
| Total Expenses per Form 990 | $242,140 |
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 |
|---|---|---|---|---|
| Sharon Forester | Board Member | Service | No | $401 |
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 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 hampton 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 hampton 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
- Hampton County First Steps to
- EIN
- 57-1097816
- Phone
- 8039437127
- Address
- POST OFFICE BOX 429, GREENWOOD, SC 29648
Signing Officer
- Name
- Dwana Doctor
- Title
- Executive Director
- Phone
- 8039437127
- Signed
- 2025-05-14
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Dwana Doctor
- Formed
- 1999
- Legal Domicile
- Sc
- Voting Board Members
- 4
- Independent Board Members
- 4
- 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, Page 2, Part III, Line 4D
“CORE FUNCTIONS”
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 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.”
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| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | HEALTHY START-FIRST STEPS RECOGNIZES THE IMPORTANCE OF A HEALTHY START IN MAXIMIZING BOTH SCHOOL READINESS AND THE LONG-TERM WELL BEING OF THE STATE'S CHILDREN. THE INITIATIVE PARTNERS WITH FAMILIES, THE MEDICAL COMMUNITY AND OTHER STAKEHOLDERS TO LEVERAGE RESOURCES FOR- AND INCREASE AWARENESS OF- THE HEALTHCARE, NUTRITION AND EARLY DEVELOPMENTAL NEEDS OF THE STATE'S YOUNG CHILDREN. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 9982 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | CORE FUNCTIONS |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 21927 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 233098 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 78 |
| IRS990/PYOtherExpensesAmt | 0 | 78698 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 34635 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 119843 |
| IRS990/PYTotalExpensesAmt | 0 | 198541 |
| IRS990/PYTotalRevenueAmt | 0 | 233176 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -65428 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RelatedOrganizationsAmt | 0 | 156056 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 176645 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 233098 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 214905 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 207685 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 208949 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1041282 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 21299 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 27819 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 49118 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 67 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 78 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 12 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 7 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 12 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 176 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99980 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99990 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1090400 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 176645 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 233098 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 214905 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 228984 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 236768 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1090400 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1090576 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 242140 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 176712 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 242140 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 176712 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 176712 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 242140 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | SHARON FORESTER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | BOARD MEMBER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 401 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | SERVICE |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | SOME OF THE LOCAL PARTNERSHIP'S BOARD MEMBERS ARE ALSO MEMBERS OF MANAGEMENT OF OTHER LOCAL PARTNERSHIP'S CONTRACTORS. 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 THE SOUTH CAROLINA DEPARTMENT OF SOCIAL SERVICES FOR SCHOLARSHIPS RELATED TO CHILDCARE SERVICES. THE LOCAL PARTNERSHIP HAS CONTRACTED WITH THE HAMPTON COUNTY SCHOOL DISTRICT TO EMPLOY INDIVIDUALS WHOSE MAIN PURPOSE IS TO WORK FOR THE LOCAL PARTNERSHIP. THE PURPOSE OF THIS CONTRACTUAL AGREEMENT IS TO PROVIDE THE INDIVIDUALS WITH THE OPPORTUNITY TO PARTICIPATE IN EMPLOYEE BENEFIT PROGRAMS THAT ARE NOT AVAILABLE THROUGH THE LOCAL PARTNERSHIP. THE LOCAL PARTNERSHIP HAS RECOGNIZED APPROXIMATELY 400 AS EXPENSE FOR THE YEAR ENDED JUNE 30, 2024, RESPECTIVELY, RELATED TO THE SERVICES PROVIDED BY THESE CONTRACTORS. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE L, PART V |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | CORE FUNCTIONS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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 | 2 | 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 | 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 HAMPTON COUNTY SCHOOL DISTRICT AND THE ORGANIZATION REIMBURSES THE SCHOOL DISTRICT FOR THESE AMOUNTS UNDER THE TERMS OF THE CONTRACT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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 HAMPTON COUNTY SCHOOL DISTRICT AND THE ORGANIZATION REIMBURSES THE SCHOOL DISTRICT FOR THESE AMOUNTS UNDER THE TERMS OF THE CONTRACT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 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 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII |
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| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
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| 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 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | STATE OFFI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | 7 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 636 ROSEWOOD DRIVE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | COLUMBIA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 29201 |
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| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 156056 |
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| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | STATE OFFICE FOR SOUTH CAROLINA FIR |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | C |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
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| IRS990/SignificantChangeInd | 0 | false |
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| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 51986 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 51986 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 176645 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
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| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 215797 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 242140 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 45684 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 15694 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 15694 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 36292 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 21927 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 215797 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 67 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 176712 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 147404 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 51986 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 41280 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 10800 |
| IRS990/TravelGrp/TotalAmt | 0 | 10800 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 301 FIRST STREET EAST |
| IRS990/USAddress/CityNm | 0 | HAMPTON |
| IRS990/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/USAddress/ZIPCd | 0 | 29924 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | WWW.SCFIRSTSTEPS.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DWANA DOCTOR |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8039437127 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | HAMPTON COUNTY FIRST STEPS TO |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | SCHOOL READINESS PARTNERSHIP |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HAMP |
| ReturnHeader/Filer/EIN | 0 | 571097816 |
| ReturnHeader/Filer/PhoneNum | 0 | 8039437127 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | POST OFFICE BOX 429 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | GREENWOOD |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 29648 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 475156994 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MANLEY GARVIN LLC |
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