Civic Intelligence

Lancaster County Office of First Steps

EIN 57-1097819 • 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.

Post Office Box 429Greenwood, SC 29648

www.scfirststeps.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

93rd percentile

0.98x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

57th percentile

0.12x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

30th percentile

-4.4%

Higher net margin than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

40th percentile

0.7%

Faster asset growth than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

56th percentile

11%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$380,175

Up $99,161 (+35%) from 2023

Liabilities

Up

$345,309

Up $69,609 (+25%) from 2023

Net Assets

Up

$34,866

Up $29,552 (+556%) from 2023

Revenue

Up

$2,491,665

Up $179,997 (+7.8%) from 2023

Expenses

Up

$2,462,113

Up $48,932 (+2.0%) from 2023

Net Income

Up

$29,552

Up $131,065 (+129%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2011: $196,342Liabilities 2011: $21,858Net Assets 2011: $174,4842011Assets 2012: $181,901Liabilities 2012: $36,111Net Assets 2012: $145,7902012Assets 2013: $146,057Liabilities 2013: $4,294Net Assets 2013: $141,7632013Assets 2014: $147,066Liabilities 2014: $24,314Net Assets 2014: $122,7522014Assets 2015: $123,701Liabilities 2015: $28,398Net Assets 2015: $95,3032015Assets 2016: $252,685Liabilities 2016: $139,223Net Assets 2016: $113,4622016Assets 2017: $215,433Liabilities 2017: $70,353Net Assets 2017: $145,0802017Assets 2018: $482,561Liabilities 2018: $242,608Net Assets 2018: $239,9532018Assets 2019: $400,938Liabilities 2019: $107,325Net Assets 2019: $293,6132019Assets 2020: $418,655Liabilities 2020: $270,144Net Assets 2020: $148,5112020Assets 2021: $246,964Liabilities 2021: $128,827Net Assets 2021: $118,1372021Assets 2022: $279,195Liabilities 2022: $172,368Net Assets 2022: $106,8272022Assets 2023: $281,014Liabilities 2023: $275,700Net Assets 2023: $5,3142023Assets 2024: $380,175Liabilities 2024: $345,309Net Assets 2024: $34,8662024

Highlighted filing

2024

Assets$380,175
Liabilities$345,309
Net Assets$34,866

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $328,123Expenses 2011: $340,612Net Income 2011: -$12,4892011Revenue 2012: $260,432Expenses 2012: $289,126Net Income 2012: -$28,6942012Expenses 2013: $314,8392013Revenue 2014: $305,095Expenses 2014: $324,106Net Income 2014: -$19,0112014Revenue 2015: $328,879Expenses 2015: $356,325Net Income 2015: -$27,4462015Revenue 2016: $1,239,383Expenses 2016: $1,221,228Net Income 2016: $18,1552016Revenue 2017: $2,176,497Expenses 2017: $2,144,878Net Income 2017: $31,6192017Revenue 2018: $2,516,112Expenses 2018: $2,245,870Net Income 2018: $270,2422018Revenue 2019: $2,481,560Expenses 2019: $2,427,900Net Income 2019: $53,6602019Revenue 2020: $1,804,818Expenses 2020: $1,949,920Net Income 2020: -$145,1022020Revenue 2021: $1,964,728Expenses 2021: $1,995,102Net Income 2021: -$30,3742021Revenue 2022: $2,090,468Expenses 2022: $2,101,778Net Income 2022: -$11,3102022Revenue 2023: $2,311,668Expenses 2023: $2,413,181Net Income 2023: -$101,5132023Revenue 2024: $2,491,665Expenses 2024: $2,462,113Net Income 2024: $29,5522024

Highlighted filing

2024

Revenue$2,491,665
Expenses$2,462,113
Net Income$29,552

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.35$0.03$2.49$2.46$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.28$0.01$2.31$2.41$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.17$0.11$2.09$2.10$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.13$0.12$1.96$2.00$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.27$0.15$1.80$1.95$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.11$0.29$2.48$2.43$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.48$0.24$0.24$2.52$2.25$0.27
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.07$0.15$2.18$2.14$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.25$0.14$0.11$1.24$1.22$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.12$0.03$0.10$0.33$0.36$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.15$0.02$0.12$0.31$0.32$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.00$0.14$0.31
2012Summary only. Only limited summary data is available for this year.$0.18$0.04$0.15$0.26$0.29$0.03
2011Summary only. Only limited summary data is available for this year.$0.20$0.02$0.17$0.33$0.34$0.01
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 16, 2022
Return Version
2020v4.0
Gross Receipts
$1,964,728
Mission and Program Overview

Mission

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

Per south carolina code of laws section 59-152-10: there is established the south carolina first steps to school readiness, a comprehensive, results- oriented initiative for improving early childhood development by providing, through local partnerships, public and private funds, and support for high-quality early childhood development and education services for children by providing support for their families' efforts toward enabling their children to reach school ready to succeed.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$311,602$149,790▼ $161,812
Accounts Receivable$99,062$94,625▼ $4,437
Prepaid Expenses and Deferred Charges$7,991$2,549▼ $5,442
Total Assets$418,655$246,964▼ $171,691
Liabilities
Accounts Payable and Accrued Expenses$270,144$128,827▼ $141,317
Total Liabilities$270,144$128,827▼ $141,317
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$148,511$118,137▼ $30,374
Total Net Assets Fund Balance$148,511$118,137▼ $30,374
Total Liabilities and Net Assets / Fund Balance$418,655$246,964▼ $171,691
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Lora BrysonFormer ExecuFT$110,856$110,856

Board Members and Trustees

NameTitle
Jennifer WrightChair
Denise PettitVice Chair
Arianna GaitherBoard Member
Ashley MeltonBoard Member
Carlton RuckerBoard Member
Celeste GrahamBoard Member
Charlene McgriffBoard Member
Crystal AdamsBoard Member
Jeffrey ChandlerBoard Member
Keianna WinfreyBoard Member
Luke KnightBoard Member
Nathan CooperBoard Member
Paul MckenzieBoard Member
Reo KingBoard Member
Rita VogelBoard Member
Saundra Meadows JowersBoard Member
Shirnetha BelkBoard Member
Leann MaloneExecutive Di
Lora BrysonFormer Executive
Jackie HarrisSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,964,706
Program Service Revenue
$0
Investment Income
$22
Other Revenue
$0
All Other Contributions
$134,046
Change in Net Assets
$-30,374

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,964,728
Total Revenue per Audited Statements
$1,964,728
Total Revenue per Form 990
$1,964,728
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,242,818
Salaries, Compensation, and Employee Benefits$752,284
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$519,998$15,192-$535,190
Other Employee Benefits$162,170$14,573-$176,743
Payroll Taxes$38,472$1,879-$40,351
Occupancy$30,016$703-$30,719
Office Expenses$25,264$337-$25,601
All Other Expenses$9,325$1,624-$10,949
Other Expenses$10,859$21,649-$10,859
Travel$4,796$110-$4,906
Insurance$2,248$27-$2,275
Total Functional Expenses$1,939,008$56,094$0$1,995,102

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,995,102
Total Expenses per Audited Statements$1,995,102
Total Expenses per Form 990$1,995,102
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Various Board MembersBoard MembersSchool DistrictNo$752,282
Shirnetha BelkBoard MemberShirnetha BelkNo$2,000
Celeste GrahamBoard MemberCeleste GrahamNo$349
Kieanna WinfreyBoard MemberKieanna WinfreyNo$200
Denise JowersBoard MemberDenise JowersNo$148
Arianna GaitherBoard MemberArianna GaitherNo$20
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 on form 990 is based primarily upon the organization's audited financial statements, which are provided to the board.

Form 990, Page 6, Part VI, Line 12C

The board members of the local partnership are representative of various organizations that in certain instances benefit from actions taken by the board. Board members disclose these relationships and transactions as appropriate under the local partnership's policies and as required by law. It is the policy of the local partnership that board members are not involved with decisions regarding organizations they represent.

Form 990, Page 6, Part VI, Line 15A

Budget amounts, including compensation, are submitted for approval to the south carolina office of first steps. The organization does not have any employees. Rather, individuals who perform "employee related" services for the organization are employed by the lancaster 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 lancaster 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
57-1097819
Phone
8032868000
Address
POST OFFICE BOX 429, GREENWOOD, SC 29648

Signing Officer

Name
Leann Malone
Title
Executive Director
Phone
8032868000
Signed
2022-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leann Malone
Formed
1999
Legal Domicile
Sc
Voting Board Members
18
Independent Board Members
18
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 - ORGANIZATION'S MISSION

Per south carolina code of laws section 59-152-10: there is established the south carolina first steps to school readiness, a comprehensive, results- oriented initiative for improving early childhood development by providing, through local partnerships, public and private funds, and support for high-quality early childhood development and education services for children by providing support for their families' efforts toward enabling their children to reach school ready to succeed.

Form 990, Page 2, Part III, Line 4B

Health: early identification and referral- a program focused on increasing developmental screenings and referrals to appropriate resources. If a parent suspects developmental delays, this resource can be used across the board (e.g. All in children in a childcare center) or targeted to provide screenings and referrals only to children who have been referred by parents, childcare providers, etc. Weekend backpack feeding program-many of the children that participate in the free and reduced lunch program have no way for their nutritional needs to be met on the weekends. In response to this need, the weekend backpack feeding program has been implemented to deliver packs of nutritious, child-friendly, nonperishable, easily consumed and vitamin-fortified food packed in backpacks each week to at-risk elementary students.

Form 990, Page 2, Part III, Line 4D

Core functions school transition: countdown to kindergarten- is designed to 1. Establish lasting home-school bonds rooted in trust and mutual respect; 2. Enable parents and teachers to reach common understandings of both familial and classroom expectations for the coming school year; and 3. Establish strong student-teacher relationships that will facilitate the home-school transition and enhance classroom learning.

Raw XML AppendixShowing 400 of 539 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0PER SOUTH CAROLINA CODE OF LAWS SECTION 59-152-10: THERE IS ESTABLISHED THE SOUTH CAROLINA FIRST STEPS TO SCHOOL READINESS, A COMPREHENSIVE, RESULTS- ORIENTED INITIATIVE FOR IMPROVING EARLY CHILDHOOD DEVELOPMENT BY PROVIDING, THROUGH LOCAL PARTNERSHIPS, PUBLIC AND PRIVATE FUNDS, AND SUPPORT FOR HIGH-QUALITY EARLY CHILDHOOD DEVELOPMENT AND EDUCATION SERVICES FOR CHILDREN BY PROVIDING SUPPORT FOR THEIR FAMILIES' EFFORTS TOWARD ENABLING THEIR CHILDREN TO REACH SCHOOL READY TO SUCCEED.
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IRS990/Form990PartVIISectionAGrp/PersonNm4NATHAN COOPER
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IRS990/Form990PartVIISectionAGrp/PersonNm6CELESTE GRAHAM
IRS990/Form990PartVIISectionAGrp/PersonNm7JACKIE HARRIS
IRS990/Form990PartVIISectionAGrp/PersonNm8SAUNDRA MEADOWS JOWERS
IRS990/Form990PartVIISectionAGrp/PersonNm9REO KING
IRS990/Form990PartVIISectionAGrp/PersonNm10LUKE KNIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm11CHARLENE MCGRIFF
IRS990/Form990PartVIISectionAGrp/PersonNm12PAUL MCKENZIE
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IRS990/Form990PartVIISectionAGrp/PersonNm17KEIANNA WINFREY
IRS990/Form990PartVIISectionAGrp/PersonNm18JENNIFER WRIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm19LEANN MALONE
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