Civic Intelligence

South Carolina First Steps to School

990 • Fiscal year 2015 • EIN 57-1097817

Jul 01, 2014 to Jun 30, 2015 • Filed on May 10, 2016

201 West Mcbee Avenue No 200Greenville, SC 29601

(843) 726-5100

Siviq Scores

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

Liabilities / Assets

77th percentile

0.11x

Higher debt load relative to assets than 77% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

79th percentile

0.07x

Higher debt load relative to revenue than 79% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

66th percentile

12%

Higher net margin than 66% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

90th percentile

$41,643

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 25.6% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

75th percentile

25%

Faster asset growth than 75% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

32nd percentile

-11%

Faster revenue growth than 32% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$113,418

Up $23,009 (+25%) from 2014

Net Assets

Up

$101,487

Up $18,931 (+23%) from 2014

Liabilities

Up

$11,931

Up $4,078 (+52%) from 2014

Revenue

Down

$162,714

Down $20,189 (-11%) from 2014

Expenses

Up

$143,780

Up $7,724 (+5.7%) from 2014

Net Income

Down

$18,934

Down $27,913 (-60%) from 2014

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2012: $56,957Liabilities 2012: $39,9262012Assets 2013: $45,458Liabilities 2013: $9,749Net Assets 2013: $35,7092013Assets 2014: $90,409Liabilities 2014: $7,853Net Assets 2014: $82,5562014Assets 2015: $113,418Liabilities 2015: $11,931Net Assets 2015: $101,4872015Assets 2016: $96,789Liabilities 2016: $16,184Net Assets 2016: $80,6052016Assets 2017: $85,139Liabilities 2017: $29,689Net Assets 2017: $55,4502017Assets 2018: $73,114Liabilities 2018: $26,853Net Assets 2018: $46,2612018Assets 2019: $71,391Liabilities 2019: $21,751Net Assets 2019: $49,6402019Assets 2020: $63,029Liabilities 2020: $12,585Net Assets 2020: $50,4442020Assets 2021: $114,344Liabilities 2021: $21,178Net Assets 2021: $93,1662021Assets 2022: $84,284Liabilities 2022: $10,376Net Assets 2022: $73,9082022Assets 2023: $90,207Liabilities 2023: $21,759Net Assets 2023: $68,4482023Assets 2024: $74,066Liabilities 2024: $25,304Net Assets 2024: $48,7622024

Highlighted filing

2015

Assets$113,418
Liabilities$11,931
Net Assets$101,487

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2012: $160,792Expenses 2012: $168,893Net Income 2012: -$8,1012012Revenue 2013: $157,818Expenses 2013: $139,140Net Income 2013: $18,6782013Revenue 2014: $182,903Expenses 2014: $136,056Net Income 2014: $46,8472014Revenue 2015: $162,714Expenses 2015: $143,780Net Income 2015: $18,9342015Revenue 2016: $158,554Expenses 2016: $179,445Net Income 2016: -$20,8912016Revenue 2017: $272,519Expenses 2017: $297,663Net Income 2017: -$25,1442017Revenue 2018: $282,154Expenses 2018: $291,343Net Income 2018: -$9,1892018Revenue 2019: $288,464Expenses 2019: $285,085Net Income 2019: $3,3792019Revenue 2020: $220,619Expenses 2020: $219,815Net Income 2020: $8042020Revenue 2021: $295,872Expenses 2021: $253,150Net Income 2021: $42,7222021Revenue 2022: $279,708Expenses 2022: $298,966Net Income 2022: -$19,2582022Revenue 2023: $339,832Expenses 2023: $345,292Net Income 2023: -$5,4602023Revenue 2024: $274,962Expenses 2024: $294,648Net Income 2024: -$19,6862024

Highlighted filing

2015

Revenue$162,714
Expenses$143,780
Net Income$18,934
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 10, 2016
Return Version
2014v6.0
Gross Receipts
$162,714
Mission and Program Overview

Mission

The mission of jasper county first steps is to help families and caregivers prepare their children for school success by maximizing public and private community resources to deliver, enhance, and expand high quality early childhood services.

Early childhood education initiative designed to ensure that sc children arrive at first grade healthy and ready to succeed in school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$90,409$101,638▲ $11,229
Rtn Earn Endowment Incm Other Fnds$82,556$101,487▲ $18,931
Accounts Receivable-$11,780-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$90,409$113,418▲ $23,009
Liabilities
Accounts Payable and Accrued Expenses$7,853$11,931▲ $4,078
Total Liabilities$7,853$11,931▲ $4,078
Net Assets / Fund Balance
Total Net Assets Fund Balance$82,556$101,487▲ $18,931
Total Liabilities and Net Assets / Fund Balance$90,409$113,418▲ $23,009
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Duchett PoliteExecutive DirectorFT$31,531$10,112$41,643

Board Members and Trustees

NameTitle
Deloris DunhamChair
Eleanor HazelVice Chair
Constance Martin-witterBoard Member
Dashon Ellis-campbellBoard Member
Denise SmithBoard Member
Dr Tom BallietBoard Member
Kelvin PeoplesBoard Member
LA'TOYA THOMAS DIXONBoard Member
Ladenier MitchellBoard Member
Lakeisha PinckneyBoard Member
Lasheena Burton-mossBoard Member
Margaret WilliamsBoard Member
Mary WrightenBoard Member
Nicole WardlawBoard Member
Rev Dave Mitchell IiiBoard Member
Sharon MurdockBoard Member
Sheila WhiteBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$162,714
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$21,592
Change in Net Assets
$18,934

Audited Revenue Reconciliation

Revenue per Audited Statements
$162,714
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$162,714
Total Revenue per Form 990
$162,714
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$81,040
Other Expenses$62,740
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$8,979$32,664-$41,643
Other Salaries and Wages$28,385--$28,385
Travel$10,764$2,213-$12,977
Office Expenses$7,804$2,362-$10,166
Fees for Services Other$9,632--$9,632
Other Employee Benefits$6,304--$6,304
Payroll Taxes$2,804$1,904-$4,708
Other Expenses$97$1,503-$1,600
Insurance-$1,249-$1,249
Total Functional Expenses$101,101$42,679$0$143,780

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$143,780
Total Expenses per Audited Statements$143,780
Total Expenses per Form 990$143,780
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The organization has contracted out the accounting functions to cherry bekaert llp.

Form 990, Part VI, Section A, Line 7A

If necessary to assure that all areas of the county or multicounty region are adequately represented and reflect the diversity of the coverage area, each county legislative delegation may appoint up to four additional members to a local partnership board. Of these members, two are appointed by the senate members and two by the house of representative members of the delegation from persons with resources, skills, or knowledge that have specific interests in improving the readiness of young children for school. Each of the following located within a particular first steps partnership coverage area shall designate one member to serve as a member of the local first steps partnership board: (a) county department of social services; (b) county department of health and environmental control; (c) head start or early head start; (d) county library; and (e) each of the school districts in the county.

Form 990, Part VI, Section B, Line 11

The organization's form 990 is prepared and reviewed by cherry bekaert llp.

Form 990, Part VI, Section B, Line 12C

The organization is subject to enforcement and monitoring by the south carolina ethics commission. It is the policy of the partnership that board members not be involved with decisions regarding organizations they represent.

Form 990, Part VI, Section B, Line 15

Budget amounts, including compensation, are submitted for approval to the south carolina office of first steps. The organization also has a contractual agreement with the local school district to employ individuals whose main goal is to work for the organization. The organization reimburses the school district under the terms of the contract for these services.

Form 990, Part VI, Section C, Line 19

Through the south carolina freedom of information act, all governing documents, the conflict of interest policy and financial statements are available for inspection. Those who wish to inspect these documents must make the request in writing. The documents must then be provided within two weeks of the request.

Filing and Contact Details

Filer

Filer Name
Jasper County Office of First Steps
EIN
57-1097817
Phone
8437265100
Address
201 WEST MCBEE AVENUE NO 200, GREENVILLE, SC 29601

Signing Officer

Name
Alan Robinson
Title
Regional Finance Manager
Phone
8642333981
Signed
2016-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Duchett Polite
Formed
1999
Legal Domicile
Sc
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
13

Preparer

Firm
Cherry Bekaert Llp
Address
201 WEST MCBEE AVE SUITE 200, GREENVILLE, SC 29601
Preparer
Candace Mcmillan
Phone
8642333981
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The internal revenue service has approved the partnership's exemption from federal income taxes under provisions of section 501(c)(3) of the internal revenue code and comparable state law, whereby only unrelated business income, as defined by section 509(a)(1) of the code is subject to federal income tax. The modified cash basis of accounting requires management to evaluate tax positions taken by the partnership and recognize a tax liability (or asset) if the 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 partnership, and has concluded that as of june 30, 2015, 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 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/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01249
IRS990/InsuranceGrp/TotalAmt01249
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0EARLY CHILDHOOD EDUCATION INITIATIVE DESIGNED TO ENSURE THAT SC CHILDREN ARRIVE AT FIRST GRADE HEALTHY AND READY TO SUCCEED IN SCHOOL.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt082556
IRS990/NetAssetsOrFundBalancesEOYAmt0101487
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02362
IRS990/OfficeExpensesGrp/ProgramServicesAmt07804
IRS990/OfficeExpensesGrp/TotalAmt010166
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt06304
IRS990/OtherEmployeeBenefitsGrp/TotalAmt06304
IRS990/OtherExpensesGrp/Desc0PROGRAM SUPPLIES/EQUIPM
IRS990/OtherExpensesGrp/Desc1PROFESSIONAL DEVELOPMEN
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0784
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11503
IRS990/OtherExpensesGrp/ProgramServicesAmt021630
IRS990/OtherExpensesGrp/ProgramServicesAmt14702
IRS990/OtherExpensesGrp/ProgramServicesAmt297
IRS990/OtherExpensesGrp/TotalAmt021630
IRS990/OtherExpensesGrp/TotalAmt15486
IRS990/OtherExpensesGrp/TotalAmt21600
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt028385
IRS990/OtherSalariesAndWagesGrp/TotalAmt028385
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01904
IRS990/PayrollTaxesGrp/ProgramServicesAmt02804
IRS990/PayrollTaxesGrp/TotalAmt04708
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DUCHETT POLITE
IRS990/PriorPeriodAdjustmentsAmt0-3
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt00
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt00
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt00
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt00
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt018934
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt082556
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0101487
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0162714
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0182895
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0157813
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0160791
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0203027
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0867240
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt057560
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt038400
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt095960
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt08
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt014
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0963200
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0220274
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0221295
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0157813
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0160791
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0203027
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0963200
IRS990ScheduleA/TotalSupportAmt0963214
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0143780
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0162714
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNAL REVENUE SERVICE HAS APPROVED THE PARTNERSHIP'S EXEMPTION FROM FEDERAL INCOME TAXES UNDER PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND COMPARABLE STATE LAW, WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(1) OF THE CODE IS SUBJECT TO FEDERAL INCOME TAX. THE MODIFIED CASH BASIS OF ACCOUNTING REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PARTNERSHIP AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE 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 PARTNERSHIP, AND HAS CONCLUDED THAT AS OF JUNE 30, 2015, 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 PARTNERSHIP IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0143780
IRS990ScheduleD/TotalRevenuePerForm990Amt0162714
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0162714
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0143780
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS CONTRACTED OUT THE ACCOUNTING FUNCTIONS TO CHERRY BEKAERT LLP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IF NECESSARY TO ASSURE THAT ALL AREAS OF THE COUNTY OR MULTICOUNTY REGION ARE ADEQUATELY REPRESENTED AND REFLECT THE DIVERSITY OF THE COVERAGE AREA, EACH COUNTY LEGISLATIVE DELEGATION MAY APPOINT UP TO FOUR ADDITIONAL MEMBERS TO A LOCAL PARTNERSHIP BOARD. OF THESE MEMBERS, TWO ARE APPOINTED BY THE SENATE MEMBERS AND TWO BY THE HOUSE OF REPRESENTATIVE MEMBERS OF THE DELEGATION FROM PERSONS WITH RESOURCES, SKILLS, OR KNOWLEDGE THAT HAVE SPECIFIC INTERESTS IN IMPROVING THE READINESS OF YOUNG CHILDREN FOR SCHOOL. EACH OF THE FOLLOWING LOCATED WITHIN A PARTICULAR FIRST STEPS PARTNERSHIP COVERAGE AREA SHALL DESIGNATE ONE MEMBER TO SERVE AS A MEMBER OF THE LOCAL FIRST STEPS PARTNERSHIP BOARD: (A) COUNTY DEPARTMENT OF SOCIAL SERVICES; (B) COUNTY DEPARTMENT OF HEALTH AND ENVIRONMENTAL CONTROL; (C) HEAD START OR EARLY HEAD START; (D) COUNTY LIBRARY; AND (E) EACH OF THE SCHOOL DISTRICTS IN THE COUNTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S FORM 990 IS PREPARED AND REVIEWED BY CHERRY BEKAERT LLP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION IS SUBJECT TO ENFORCEMENT AND MONITORING BY THE SOUTH CAROLINA ETHICS COMMISSION. IT IS THE POLICY OF THE PARTNERSHIP THAT BOARD MEMBERS NOT BE INVOLVED WITH DECISIONS REGARDING ORGANIZATIONS THEY REPRESENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BUDGET AMOUNTS, INCLUDING COMPENSATION, ARE SUBMITTED FOR APPROVAL TO THE SOUTH CAROLINA OFFICE OF FIRST STEPS. THE ORGANIZATION ALSO HAS A CONTRACTUAL AGREEMENT WITH THE LOCAL SCHOOL DISTRICT TO EMPLOY INDIVIDUALS WHOSE MAIN GOAL IS TO WORK FOR THE ORGANIZATION. THE ORGANIZATION REIMBURSES THE SCHOOL DISTRICT UNDER THE TERMS OF THE CONTRACT FOR THESE SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THROUGH THE SOUTH CAROLINA FREEDOM OF INFORMATION ACT, ALL GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION. THOSE WHO WISH TO INSPECT THESE DOCUMENTS MUST MAKE THE REQUEST IN WRITING. THE DOCUMENTS MUST THEN BE PROVIDED WITHIN TWO WEEKS OF THE REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt090409
IRS990/TotalAssetsEOYAmt0113418
IRS990/TotalAssetsGrp/BOYAmt090409
IRS990/TotalAssetsGrp/EOYAmt0113418
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0162714
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt042679
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0101101
IRS990/TotalFunctionalExpensesGrp/TotalAmt0143780
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07853
IRS990/TotalLiabilitiesEOYAmt011931
IRS990/TotalLiabilitiesGrp/BOYAmt07853
IRS990/TotalLiabilitiesGrp/EOYAmt011931
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt082556
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0101487
IRS990/TotalOtherCompensationAmt010112
IRS990/TotalProgramServiceExpensesAmt0101101
IRS990/TotalReportableCompFromOrgAmt031531
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0162714
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt013
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt090409
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0113418
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02213
IRS990/TravelGrp/ProgramServicesAmt010764

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