Liabilities / Assets
88th percentile
Higher debt load relative to assets than 88% of similar nonprofits.
South Carolina First Steps to School
990 • Fiscal year 2018 • EIN 57-1097817
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.37x
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
33rd percentile
Higher net margin than 33% of similar nonprofits.
Top Officer Pay
90th percentile
Higher top officer pay than 90% of similar nonprofits.
Top officer pay equals 14.2% of source-year revenue.
Asset Growth
25th percentile
Faster asset growth than 25% of similar nonprofits.
Revenue Growth
54th percentile
Faster revenue growth than 54% of similar nonprofits.
Balance Sheet
Assets
Down$73,114
Down $12,025 (-14%) from 2017
Net Assets
Down$46,261
Down $9,189 (-17%) from 2017
Liabilities
Down$26,853
Down $2,836 (-9.6%) from 2017
Revenue And Expenses
Revenue
Up$282,154
Up $9,635 (+3.5%) from 2017
Expenses
Down$291,343
Down $6,320 (-2.1%) from 2017
Net Income
Up-$9,189
Up $15,955 (+63%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2017 to Jun 30, 2018
- Signed
- May 9, 2019
- Return Version
- 2017v2.3
- Gross Receipts
- $282,154
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.
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 | $84,381 | $72,245 | ▼ $12,136 |
| Total Assets | $85,139 | $73,114 | ▼ $12,025 |
| Other Assets Total | $758 | $869 | ▲ $111 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $29,689 | $26,853 | ▼ $2,836 |
| Total Liabilities | $29,689 | $26,853 | ▼ $2,836 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $55,450 | $46,261 | ▼ $9,189 |
| Total Net Assets Fund Balance | $55,450 | $46,261 | ▼ $9,189 |
| Total Liabilities and Net Assets / Fund Balance | $85,139 | $73,114 | ▼ $12,025 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Duchett Polite | Executive Di | FT | $40,152 | $40,152 |
Board Members and Trustees
| Name | Title |
|---|---|
| Deloris Dunham | Board Chair |
| Eleanor Hazel | Vice Chair |
| Constance Martin-witter | Board Member |
| Darlene Burroughs | Board Member |
| Dashon Ellis-campbell | Board Member |
| Dave Allen Mitchell Iii | Board Member |
| Kimberly Malphrus | Board Member |
| Margaret Williams | Board Member |
| Mary Wrighten | Board Member |
| Sharon Murdock | Board Member |
| Sheila White | Board Member |
| Tom Balliet | Board Member |
| Ladenier Mitchell | Secretary |
| Denise Smith | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $282,145
- Program Service Revenue
- $0
- Investment Income
- $9
- Other Revenue
- $0
- All Other Contributions
- $80,019
- Change in Net Assets
- $-9,189
Noncash Contribution Practices
- Property subject to holding requirements
- No
- Reviewed unusual noncash gifts
- No
- Third parties used for noncash contributions
- No
Noncash Contributions
| Contribution Type | Reported Amount | Valuation Method |
|---|---|---|
| Books and Publications | $62,013 | Fair Market Value |
| Total Noncash Contributions | $62,013 | - |
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $220,141
- Revenue Not Reported on Financial Statements
- $62,013
- Other Revenue Adjustments
- $62,013
- Total Revenue per Audited Statements
- $220,141
- Total Revenue per Form 990
- $282,154
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $147,516 |
| Salaries, Compensation, and Employee Benefits | $143,827 |
| 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 | $54,120 | $6,485 | - | $60,605 |
| Current Officers, Directors, Trustees, and Key Employees | $36,137 | $4,015 | - | $40,152 |
| Other Employee Benefits | $32,597 | $3,162 | - | $35,759 |
| Travel | $12,775 | $312 | - | $13,087 |
| Payroll Taxes | $6,531 | $780 | - | $7,311 |
| Office Expenses | $5,723 | $388 | - | $6,111 |
| Other Expenses | $4,018 | $123 | - | $4,141 |
| Information Technology | $2,803 | $228 | - | $3,031 |
| Insurance | - | $2,405 | - | $2,405 |
| All Other Expenses | - | $2,004 | - | $2,004 |
| Total Functional Expenses | $271,441 | $19,902 | $0 | $291,343 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $291,343 |
| Expenses per Audited Statements | $229,330 |
| Total Expenses per Audited Statements | $229,330 |
| Expenses Not Reported on Financial Statements | $62,013 |
| Other Expense Adjustments | $62,013 |
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 |
|---|---|---|---|---|
| Various Board Members | Board Member | Employee Benefits | No | $143,827 |
| Ladenier Mitchell | Board Member | Services | No | $14,000 |
| Sheila White | Board Member | Services | No | $2,391 |
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
- Yes
- 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 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. The organization does not have any employees. Rather, individuals who perform "employee related" services for the organization are employed by the jasper 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 jasper 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
- South Carolina First Steps to
- EIN
- 57-1097817
- Phone
- 8437265100
- Address
- POST OFFICE BOX 429, GREENWOOD, SC 29648
Signing Officer
- Name
- Duchett Polite
- Title
- Executive Director
- Phone
- 8437265100
- Signed
- 2019-05-09
Organization Details
- Principal Officer
- Duchett Polite
- Formed
- 1999
- Legal Domicile
- Sc
- Voting Board Members
- 14
- Independent Board Members
- 14
- Employees
- 0
- Volunteers
- 14
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
“Collaborating with other entities, first steps helps jasper county 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.”
Form 990, Page 2, Part III, Line 4D
“School transition-developed by south carolina first steps - and identified as a promising state practice by the national governor's association in 2005 - countdown to kindergarten is a home visitation program pairing the families of high-risk rising kindergartners with their future teachers during the summer before school entry. Teachers complete six visits with each family, centered upon classroom and content expectations. Other indirect program expenses”
Form 990, Part XI, Line 9
“Donated books from the dolly parton imagination library -62,013 donated books from the dolly parton imagination libary 62,013”
Financial Statement Notes
Schedule D, Page 3, Part X
“The modified cash basis of accouting 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, 2018, 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.”
Schedule D, Page 4, Part XI, Line 4B
“Donated books from the dolly parton imagination library 62,013”
Schedule D, Page 4, Part XII, Line 4B
“Donated books from the dolly parton imagination libary 62,013”
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| IRS990/IndependentVotingMemberCnt | 0 | 14 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 228 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 2803 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 3031 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2405 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2405 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 9 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 9 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | SC |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | COLLABORATING WITH OTHER ENTITIES, FIRST STEPS HELPS JASPER COUNTY 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 55450 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 46261 |
| IRS990/NoncashContributionsAmt | 0 | 62013 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 388 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 5723 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 6111 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 758 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 869 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 3162 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 32597 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 35759 |
| IRS990/OtherExpensesGrp/Desc | 0 | DOLLY PARTON IMAGINATION |
| IRS990/OtherExpensesGrp/Desc | 1 | PURCHASED SERVICES |
| IRS990/OtherExpensesGrp/Desc | 2 | PURCHASED SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 3 | PROFESSIONAL DEVELOPMENT |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 123 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 62013 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 33346 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 21378 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 4018 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 62013 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 33346 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 21378 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 4141 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 6485 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 54120 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 60605 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 780 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 6531 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 7311 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | DUCHETT POLITE |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | CHILD CARE QUALITY-FIRST STEPS ASSISTS CHILD CARE PROVIDERS TO IMPROVE PROGRAM QUALITY BY FUNDING TARGETED UPGRADES TO MEET DSS LICENSING OR ABC- ENHANCED REQUIREMENTS, AND TO FURTHER ENHANCE LEARNING ENVIRONMENTS FOR YOUNG CHILDREN. ALSO, FIRST STEPS PROVIDES SCHOLARSHIPS TO HIGH QUALITY CHILD CARE PROGRAMS FOR ELIGIBLE FAMILIES AND THEIR CHILDREN AND INCREASES THE NUMBER OF CHILD CARE SLOTS IN SOUTH CAROLINA. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 45164 |
| 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. JASPER COUNTY FIRST STEPS ACCOMPLISHES THESE GOALS THROUGH THE EARLY IDENTIFICATION & REFERRAL PROGRAM. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 30952 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | SCHOOL TRANSITION-DEVELOPED BY SOUTH CAROLINA FIRST STEPS - AND IDENTIFIED AS A PROMISING STATE PRACTICE BY THE NATIONAL GOVERNOR'S ASSOCIATION IN 2005 - COUNTDOWN TO KINDERGARTEN IS A HOME VISITATION PROGRAM PAIRING THE FAMILIES OF HIGH-RISK RISING KINDERGARTNERS WITH THEIR FUTURE TEACHERS DURING THE SUMMER BEFORE SCHOOL ENTRY. TEACHERS COMPLETE SIX VISITS WITH EACH FAMILY, CENTERED UPON CLASSROOM AND CONTENT EXPECTATIONS. OTHER INDIRECT PROGRAM EXPENSES |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 24358 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 272509 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 10 |
| IRS990/PYOtherExpensesAmt | 0 | 157416 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -25144 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 140247 |
| IRS990/PYTotalExpensesAmt | 0 | 297663 |
| IRS990/PYTotalRevenueAmt | 0 | 272519 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -9189 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 282145 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 223128 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 158543 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 162714 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 182895 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1009425 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt | 0 | 38400 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt | 0 | 38400 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 38400 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 57560 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 38400 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 211160 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 9 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 10 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 11 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 8 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 38 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1220585 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 320545 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 261528 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 196943 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 220274 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 221295 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1220585 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1220623 |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 62013 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 229330 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 62013 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 62013 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 62013 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 220141 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE MODIFIED CASH BASIS OF ACCOUTING 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, 2018, 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/ExplanationTxt | 1 | DONATED BOOKS FROM THE DOLLY PARTON IMAGINATION LIBRARY 62,013 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | DONATED BOOKS FROM THE DOLLY PARTON IMAGINATION LIBARY 62,013 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XI, LINE 4B |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE D, PAGE 4, PART XII, LINE 4B |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 291343 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 282154 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 220141 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 229330 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | VARIOUS BOARD MEMBERS |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 1 | SHEILA WHITE |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 2 | LADENIER MITCHELL |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | BOARD MEMBER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | BOARD MEMBER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 2 | BOARD MEMBER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 1 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 2 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 143827 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 1 | 2391 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 2 | 14000 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | EMPLOYEE BENEFITS |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | SERVICES |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 2 | SERVICES |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | VARIOUS BOARD MEMBERS - THE BOARD MEMBERS OF THE LOCAL PARTNERSHIP ARE REPRESENTATIVES OF VARIOUS ORGANIZATIONS THAT IN CERTAIN INSTANCES BENEFIT FROM ACTIONS TAKEN BY THE BOARD. IT IS THE POLICY OF THE PARTNERSHIP THAT BOARD MEMBERS ARE NOT INVOLVED WITH DECISIONS REGARDING ORGANIZATIONS THEY REPRESENT. IN ADDITION, THE LOCAL PARTNERSHIP HAS CONTRACTED WITH JASPER COUNTY SCHOOL DISTRICT TO EMPLOY INDIVIDUALS WHOSE MAIN PURPOSE IS TO WORK FOR THE LOCAL PARTNERSHIP. THE PURPOSE OF THIS CONTRACTUAL ARRANGEMENT IS TO PROVIDE THE INDIVIDUALS WITH THE OPPORTUNITY TO PARTICIPATE IN EMPLOYEE BENEFITS PROGRAMS THAT ARE NOT AVAILABLE THROUGH THE LOCAL PARTNERSHIP. SHEILA WHITE - THE LOCAL PARTNERSHIP PAID A CURRENT BOARD MEMBER FOR CONTRACTED SERVICES RELATED TO THE COUNTDOWN TO KINDERGARTEN PROGRAM. LADENIER MITCHELL - THE LOCAL PARTNERSHIP PAID SOUTH CAROLINA DEPARTMENT OF SOCIAL SERVICES (SCDSS) FOR SCHOLARSHIPS RELATED TO CHILDCARE SERVICES. SCDSS EMPLOYED ONE OF THE LOCAL PARTNERSHIP'S BOARD MEMBERS DURING FISCAL YEAR 2018. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE L, PART V |
| IRS990ScheduleM/AnyPropertyThatMustBeHeldInd | 0 | false |
| IRS990ScheduleM/BooksAndPublicationsGrp/MethodOfDeterminingRevenuesTxt | 0 | FAIR MARKET VALUE |
| IRS990ScheduleM/BooksAndPublicationsGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/BooksAndPublicationsGrp/NoncashContributionsRptF990Amt | 0 | 62013 |
| IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd | 0 | false |
| IRS990ScheduleM/ThirdPartiesUsedInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | COLLABORATING WITH OTHER ENTITIES, FIRST STEPS HELPS JASPER COUNTY 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | SCHOOL TRANSITION-DEVELOPED BY SOUTH CAROLINA FIRST STEPS - AND IDENTIFIED AS A PROMISING STATE PRACTICE BY THE NATIONAL GOVERNOR'S ASSOCIATION IN 2005 - COUNTDOWN TO KINDERGARTEN IS A HOME VISITATION PROGRAM PAIRING THE FAMILIES OF HIGH-RISK RISING KINDERGARTNERS WITH THEIR FUTURE TEACHERS DURING THE SUMMER BEFORE SCHOOL ENTRY. TEACHERS COMPLETE SIX VISITS WITH EACH FAMILY, CENTERED UPON CLASSROOM AND CONTENT EXPECTATIONS. OTHER INDIRECT PROGRAM EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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 | 3 | 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 PARTNERSHIP THAT BOARD MEMBERS ARE NOT INVOLVED WITH DECISIONS REGARDING ORGANIZATIONS THEY REPRESENT. |
| 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 JASPER COUNTY SCHOOL DISTRICT AND THE ORGANIZATION REIMBURSES THE SCHOOL DISTRICT FOR THESE AMOUNTS UNDER THE TERMS OF THE CONTRACT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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 JASPER COUNTY SCHOOL DISTRICT AND THE ORGANIZATION REIMBURSES THE SCHOOL DISTRICT FOR THESE AMOUNTS UNDER THE TERMS OF THE CONTRACT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | DONATED BOOKS FROM THE DOLLY PARTON IMAGINATION LIBRARY -62,013 DONATED BOOKS FROM THE DOLLY PARTON IMAGINATION LIBARY 62,013 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI, LINE 9 |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | true |
| 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 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | SC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | STATE OFFI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | 7 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 1300 SUMTER STREET SUITE 100 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | COLUMBIA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 29201 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | false |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 202126 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | CASH RECEIVED |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | SOUTH CAROLINA FIRST STEPS TO SCHOO |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | C |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $73,114
- Liabilities
- $26,853
- Net assets
- $46,261
- Revenue
- $282,154
- Expenses
- $291,343
- Net income
- -$9,189
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