Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
South Carolina First Steps To
EIN 57-1097818 • 501(c)3 • Greenwood, SC
Profile
Early childhood education initiative designed to ensure that sc children arrive at first grade healthy and ready to succeed in school.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.43x
Liabilities / Revenue
81st percentile
Higher debt load relative to revenue than 81% of similar nonprofits.
Net Margin
37th percentile
Higher net margin than 37% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 28.2% of source-year revenue.
Asset Growth
35th percentile
Faster asset growth than 35% of similar nonprofits.
Revenue Growth
50th percentile
Faster revenue growth than 50% of similar nonprofits.
Balance Sheet
Assets
Down$39,285
Down $7,609 (-16%) from 2023
Liabilities
Up$16,864
Up $2,274 (+16%) from 2023
Net Assets
Down$22,421
Down $9,883 (-31%) from 2023
Revenue
Down$223,473
Down $4,464 (-2.0%) from 2023
Expenses
Up$233,356
Up $10,514 (+4.7%) from 2023
Net Income
Down-$9,883
Down $14,978 (-294%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $39,285
- Liabilities
- $16,864
- Net assets
- $22,421
- Revenue
- $223,473
- Expenses
- $233,356
- Net income
- -$9,883
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2023 to Jun 30, 2024
- Signed
- May 13, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $223,473
Mission and Program Overview
Mission
Our vision is that every south carolina child will arrive at kindergarten ready to succeed.
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 | $44,606 | $37,399 | ▼ $7,207 |
| Accounts Receivable | $2,288 | - | - |
| Prepaid Expenses and Deferred Charges | - | $1,886 | - |
| Total Assets | $46,894 | $39,285 | ▼ $7,609 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $14,590 | $16,864 | ▲ $2,274 |
| Total Liabilities | $14,590 | $16,864 | ▲ $2,274 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $32,304 | $22,421 | ▼ $9,883 |
| Total Net Assets Fund Balance | $32,304 | $22,421 | ▼ $9,883 |
| Total Liabilities and Net Assets / Fund Balance | $46,894 | $39,285 | ▼ $7,609 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Kimberley Jordan | Ed Through 4 | FT | $63,107 | $63,107 |
Board Members and Trustees
| Name | Title |
|---|---|
| Jennifer Kelly | Chair |
| Charlene Hayward | Vice Chair |
| Betty Turner | Board Member |
| Carolyn Lyles | Board Member |
| Joycelyn Jeffcoat | Board Member |
| Kathy Sanders | Board Member |
| Renne Cooke | Board Member |
| Robin Smith | Board Member |
| Virginia Catoe | Board Member |
| Stephen Wilson-james | Co-secretary |
| Stephen James | Ed Eff 4/24 |
| Leslie Williams | Secretary |
| William James | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $223,439
- Program Service Revenue
- $0
- Investment Income
- $34
- Other Revenue
- $0
- All Other Contributions
- $10,048
- Change in Net Assets
- $-9,883
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $223,473
- Total Revenue per Audited Statements
- $223,473
- Total Revenue per Form 990
- $223,473
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $116,994 |
| Salaries, Compensation, and Employee Benefits | $116,362 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $56,364 | $6,743 | - | $63,107 |
| Office Expenses | $22,719 | $3,453 | - | $26,172 |
| Other Salaries and Wages | $23,623 | - | - | $23,623 |
| Other Employee Benefits | $21,445 | $1,700 | - | $23,145 |
| Travel | $5,525 | $1,185 | - | $6,710 |
| Payroll Taxes | $6,027 | $460 | - | $6,487 |
| Occupancy | $4,581 | $219 | - | $4,800 |
| Information Technology | $3,645 | $673 | - | $4,318 |
| Other Expenses | $11,682 | $4,250 | - | $4,250 |
| All Other Expenses | $3,405 | - | - | $3,405 |
| Insurance | $2,100 | $1,042 | - | $3,142 |
| Total Functional Expenses | $211,821 | $21,535 | $0 | $233,356 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $233,356 |
| Total Expenses per Audited Statements | $233,356 |
| Total Expenses per Form 990 | $233,356 |
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 |
|---|---|---|---|---|
| Stephen James | Board Member | Service | No | $7,572 |
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
“The board uses salary information from the local school district, statewide nonprofit salary survey (for the appropriate type and comparable budget of organization), and regional survey from a north carolina counterpart in order to determine compensation of the organization's chief executive officer as well as other officers and key employees of the organization.”
Form 990, Page 6, Part VI, Line 15B
“The board uses salary information from the local school district, statewide nonprofit salary survey (for the appropriate type and comparable budget of organization), and regional survey from a north carolina counterpart in order to determine compensation of the organization's chief executive officer as well as other officers and key employees of the organization.”
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
- Kershaw County First Steps to
- EIN
- 57-1097818
- Phone
- 8034327756
- Address
- POST OFFICE BOX 429, GREENWOOD, SC 29648
Signing Officer
- Name
- Stephen James
- Title
- Ed Eff 4/24
- Phone
- 8034327756
- Signed
- 2025-05-13
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Stephen James
- Formed
- 1999
- Legal Domicile
- Sc
- Voting Board Members
- 12
- Independent Board Members
- 12
- Employees
- 4
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
“Indirect program expenses”
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/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | OUR MISSION IS THAT EVERY SOUTH CAROLINA CHILD WILL ARRIVE AT KINDERGARTEN READY TO SUCCEED. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 32304 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 22421 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 32304 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 22421 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 219 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 4581 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 4800 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3453 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 22719 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 26172 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 1700 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 21445 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 23145 |
| IRS990/OtherExpensesGrp/Desc | 0 | PROGRAM PURCHASED SERVICE |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 2 | PROGRAM PURCHASED SUPPLIE |
| IRS990/OtherExpensesGrp/Desc | 3 | CONSULTANTS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1810 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 4250 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 26650 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 24055 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 11682 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 26650 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 25865 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 11682 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 4250 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 23623 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 23623 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 460 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 6027 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 6487 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1886 |
| IRS990/PrincipalOfficerNm | 0 | STEPHEN JAMES |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | CHILD CARE QUALITY-FIRST STEPS ASSISTS CHILD CARE PROVIDERS THROUGH TRAINING PROGRAMS CERTIFIED THROUGH SC ENDEAVORS AND INCLUDE TOPICS IN THE AREAS OF NUTRITION, HEALTH AND SAFETY,CURRICULUM, CHILD GUIDANCE, PROFESSIONAL DEVELOPMENT AND PROGRAM ADMINISTRATION. ADDITIONALLY, THE CHILD CARE QUALITY ENHANCEMENT PROGRAM AIMS TO PRODUCE MEASURABLE IMPROVEMENTS IN THE QUALITY OF CARE PROVIDED TO YOUNG CHILDREN. ALSO, FIRST STEPS PROVIDES SCHOLARSHIPS TO HIGH QUALITY CHILD CARE PROGRAMS FOR ELIGIBLE FAMILIES SO THEIR FAMILIES CAN RETURN TO WORK OR SCHOOL. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 51798 |
| IRS990/ProgSrvcAccomActy3Grp/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. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 27581 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | INDIRECT PROGRAM EXPENSES |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 20513 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 227908 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 29 |
| IRS990/PYOtherExpensesAmt | 0 | 78635 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 5095 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 144207 |
| IRS990/PYTotalExpensesAmt | 0 | 222842 |
| IRS990/PYTotalRevenueAmt | 0 | 227937 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -9883 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RelatedOrganizationsAmt | 0 | 199876 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 223439 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 227908 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 221714 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 175711 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 221761 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1070533 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt | 0 | 43200 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 21600 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 30275 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 95075 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 34 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 29 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 5 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 6 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 7 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 81 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99990 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1165608 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 266639 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 227908 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 243314 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 205986 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 221761 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1165608 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1165689 |
| 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 | 233356 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 223473 |
| 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 | 233356 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 223473 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 223473 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 233356 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | STEPHEN JAMES |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | BOARD MEMBER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 7572 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | SERVICE |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | CERTAIN BOARD MEMBERS ARE ALSO MEMBERS OF THE MANAGEMENT OF THE LOCAL PARTNERSHIP'S CONTRACTORS. THE LOCAL PARTNERSHIP CONSUMMATED ARM'S LENGTH TRANSACTIONS WITH THE ENTITIES TO PROVIDE CERTAIN SERVICES RELATED TO THE MISSION OF THE LOCAL PARTNERSHIP. THE LOCAL PARTNERSHIP HAS RECOGNIZED APPROXIMATELY 7,600 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 | INDIRECT PROGRAM EXPENSES |
| 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 | THE BOARD USES SALARY INFORMATION FROM THE LOCAL SCHOOL DISTRICT, STATEWIDE NONPROFIT SALARY SURVEY (FOR THE APPROPRIATE TYPE AND COMPARABLE BUDGET OF ORGANIZATION), AND REGIONAL SURVEY FROM A NORTH CAROLINA COUNTERPART IN ORDER TO DETERMINE COMPENSATION OF THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER AS WELL AS OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD USES SALARY INFORMATION FROM THE LOCAL SCHOOL DISTRICT, STATEWIDE NONPROFIT SALARY SURVEY (FOR THE APPROPRIATE TYPE AND COMPARABLE BUDGET OF ORGANIZATION), AND REGIONAL SURVEY FROM A NORTH CAROLINA COUNTERPART IN ORDER TO DETERMINE COMPENSATION OF THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER AS WELL AS OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION. |
| 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 |
| 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 | 636 ROSEWOOD DRIVE |
| 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 | 199876 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | CASH RECEIVED |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | SOUTH CAROLINA FIRST TO SCHOOL READ |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | C |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 46894 |
| IRS990/TotalAssetsEOYAmt | 0 | 39285 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 46894 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 39285 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 223439 |
| IRS990/TotalEmployeeCnt | 0 | 4 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 21535 |
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