Civic Intelligence

Lee County Office of First Steps

EIN 57-1097820 • 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

78th percentile

0.39x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.11x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

61st percentile

11%

Higher net margin than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$113,620

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

58th percentile

6.6%

Faster asset growth than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

17%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$435,784

Up $27,076 (+6.6%) from 2023

Liabilities

Down

$169,406

Down $131,427 (-44%) from 2023

Net Assets

Up

$266,378

Up $158,503 (+147%) from 2023

Revenue

Up

$1,483,550

Up $216,365 (+17%) from 2023

Expenses

Down

$1,325,047

Down $5,430 (-0.4%) from 2023

Net Income

Up

$158,503

Up $221,795 (+350%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2010: $102,457Liabilities 2010: $118,295Net Assets 2010: -$15,8382010Assets 2011: $164,561Liabilities 2011: $47,996Net Assets 2011: $116,5652011Assets 2012: $123,419Liabilities 2012: $28,9012012Assets 2013: $108,279Liabilities 2013: $18,961Net Assets 2013: $89,3182013Assets 2014: $75,964Liabilities 2014: $37,196Net Assets 2014: $38,7682014Assets 2015: $74,997Liabilities 2015: $31,103Net Assets 2015: $43,8942015Assets 2016: $113,628Liabilities 2016: $73,332Net Assets 2016: $40,2962016Assets 2017: $174,643Liabilities 2017: $35,016Net Assets 2017: $139,6272017Assets 2018: $126,053Liabilities 2018: $83,900Net Assets 2018: $42,1532018Assets 2019: $185,143Liabilities 2019: $133,752Net Assets 2019: $51,3912019Assets 2020: $207,912Liabilities 2020: $118,127Net Assets 2020: $89,7852020Assets 2021: $354,318Liabilities 2021: $278,350Net Assets 2021: $75,9682021Assets 2022: $450,460Liabilities 2022: $279,293Net Assets 2022: $171,1672022Assets 2023: $408,708Liabilities 2023: $300,833Net Assets 2023: $107,8752023Assets 2024: $435,784Liabilities 2024: $169,406Net Assets 2024: $266,3782024

Highlighted filing

2024

Assets$435,784
Liabilities$169,406
Net Assets$266,378

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $818,6842010Revenue 2011: $437,772Expenses 2011: $388,055Net Income 2011: $49,7172011Revenue 2012: $175,357Expenses 2012: $174,965Net Income 2012: $3922012Revenue 2013: $146,650Expenses 2013: $151,850Net Income 2013: -$5,2002013Revenue 2014: $158,343Expenses 2014: $208,893Net Income 2014: -$50,5502014Revenue 2015: $283,114Expenses 2015: $277,991Net Income 2015: $5,1232015Revenue 2016: $372,484Expenses 2016: $376,079Net Income 2016: -$3,5952016Revenue 2017: $498,143Expenses 2017: $395,453Net Income 2017: $102,6902017Revenue 2018: $609,106Expenses 2018: $706,580Net Income 2018: -$97,4742018Revenue 2019: $660,583Expenses 2019: $651,345Net Income 2019: $9,2382019Revenue 2020: $692,991Expenses 2020: $654,597Net Income 2020: $38,3942020Revenue 2021: $791,732Expenses 2021: $805,549Net Income 2021: -$13,8172021Revenue 2022: $1,078,915Expenses 2022: $983,716Net Income 2022: $95,1992022Revenue 2023: $1,267,185Expenses 2023: $1,330,477Net Income 2023: -$63,2922023Revenue 2024: $1,483,550Expenses 2024: $1,325,047Net Income 2024: $158,5032024

Highlighted filing

2024

Revenue$1,483,550
Expenses$1,325,047
Net Income$158,503

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.17$0.27$1.48$1.33$0.16
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.30$0.11$1.27$1.33$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.28$0.17$1.08$0.98$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.28$0.08$0.79$0.81$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.12$0.09$0.69$0.65$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.13$0.05$0.66$0.65$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.08$0.04$0.61$0.71$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.04$0.14$0.50$0.40$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.11$0.07$0.04$0.37$0.38$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.07$0.03$0.04$0.28$0.28$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.08$0.04$0.04$0.16$0.21$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.02$0.09$0.15$0.15$0.01
2012Summary only. Only limited summary data is available for this year.$0.12$0.03$0.18$0.17$0.00
2011Summary only. Only limited summary data is available for this year.$0.16$0.05$0.12$0.44$0.39$0.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.12$0.02$0.82
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Jul 11, 2023
Return Version
2021v4.0
Gross Receipts
$1,078,915
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.

South carolina first steps works collaboratively to ensure that all children start school ready to reach their highest potential with engaged support from their parents, caregivers, and communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$150,303$225,492▲ $75,189
Accounts Receivable$204,015$224,968▲ $20,953
Total Assets$354,318$450,460▲ $96,142
Liabilities
Accounts Payable and Accrued Expenses$278,350$279,293▲ $943
Total Liabilities$278,350$279,293▲ $943
Net Assets / Fund Balance
Net Assets With Donor Restrictions$75,968$171,167▲ $95,199
Total Net Assets Fund Balance$75,968$171,167▲ $95,199
Total Liabilities and Net Assets / Fund Balance$354,318$450,460▲ $96,142
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Alexis D Pipkins SrExecutive DiFT-$79,322$79,322
Danielle BoydSecretary-$18,495-$18,495
Diana WilliamsAssist Secre-$16,076-$16,076
Deloris LegrantBoard Member-$8,158-$8,158
Regina Nesmith-dimeryBoard Member-$6,178-$6,178
Betty AddisonBoard Member-$5,448-$5,448

Board Members and Trustees

NameTitle
Andrew MosesChair
Sheila MosesVice Chair
Adeira BlackBoard Member
Belinda ButlerBoard Member
Bertha ScottBoard Member
Crystal BuffkinBoard Member
David AddisonBoard Member
Deanna RollinsBoard Member
Grady BrownBoard Member
Harold ConyersBoard Member
Jacqueline JoseyBoard Member
Jarrell RogersBoard Member
Jeanette IsaacBoard Member
Jerlene AtkinsonBoard Member
Julia YoungBoard Member
Katetcia SimmonsBoard Member
Latoya HopkinsBoard Member
Lillie PattersonBoard Member
Mary Lee ArthurBoard Member
Patricia ToneyBoard Member
Sandra HolmesBoard Member
Sandy JenkinsBoard Member
Victoria MccrayBoard Member
Maverick WilsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,078,898
Program Service Revenue
$0
Investment Income
$17
Other Revenue
$0
All Other Contributions
$692,752
Change in Net Assets
$95,199

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,078,915
Total Revenue per Audited Statements
$1,078,915
Total Revenue per Form 990
$1,078,915
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$639,765
Salaries, Compensation, and Employee Benefits$343,951
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$151,718--$151,718
Other Employee Benefits$94,157$1,339-$95,496
Current Officers, Directors, Trustees, and Key Employees$74,984$4,338-$79,322
Payroll Taxes$17,115$300-$17,415
Office Expenses$15,217$993-$16,210
Travel$9,791$351-$10,142
Insurance$2,118$4,034-$6,152
Information Technology$5,801$200-$6,001
Occupancy$4,427$253-$4,680
Other Expenses$10,479$1,758-$1,758
All Other Expenses$300$200-$500
Total Functional Expenses$968,741$14,975$0$983,716

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$983,716
Total Expenses per Audited Statements$983,716
Total Expenses per Form 990$983,716
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
Lee County School DistrictBoard MemberSchool DistrictNo$343,951
Lee County DssBoard MemberSchool DistrictNo$56,000
Danielle BoydBoard MemberServicesNo$16,034
Diana WilliamsBoard MemberServicesNo$12,910
Regina NesmithBoard MemberServicesNo$6,050
Deloris LegrantBoard MemberServicesNo$5,020
Katetcia SimmonsBoard MemberServicesNo$525
City of BishopvilleBoard MemberSchool DistrictNo$430
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 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. It is the policy of the local partnership that board members not be involved with decisions regarding organizations they represent.

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

Budget amounts, including compensation, are submitted for approval to the south carolina office of first steps.

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

Budget amounts, including compensation, are submitted for approval to the south carolina office of first steps.

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
Lee County Office of First Steps
EIN
57-1097820
Phone
8034845110
Address
POST OFFICE BOX 429, GREENWOOD, SC 29648

Signing Officer

Name
Alexis D Pipkins Sr
Title
Executive Director
Phone
8034845110
Signed
2023-07-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alexis D Pipkins Sr
Formed
1999
Legal Domicile
Sc
Voting Board Members
29
Independent Board Members
29
Employees
0

Preparer

Firm
Manley Garvin LLC
Address
PO BOX 429, GREENWOOD, SC 29648
Preparer
Joshua C Garvin
Phone
8642294951
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

This return is being amended to correct an error in reporting. Compensation was reported to the wrong person on part vii.

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

Early steps to school success-a trained early childhood educator visits your home at least twice a month to provide high-quality early childhood development services. This program is for pregnant women and their children from birth through age five. Parents as teachers-a parent educator visits your home and provides guidance and resources to enable you to support your child's development and school readiness. Pat aims to increase your knowledge of early childhood development and improve parenting practices, provide early detection of developmental delays and health issues, prevent child abuse and neglect, and increase children's school readiness and school success. Strengthening familes-the strengthening families program (sfp) is an internationally recognized, evidence-based family skills training program for high-risk and general population families. Parents and children attend 14 weekly group sessions, learning parenting and life skills both separately and together. A weekly meal provides families with the opportunity for skills practice, peer-to-peer support, and coaching.

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

Countdown to kindergarten-countdown to kindergarten supports strong school transitions by connecting rising kindergartners, families, and teachers in a series of one-on-one visits during the summer. Teachers complete six visits with each child's family, five in the family's home and a final visit in the kindergarten classroom. Working together, teachers and families establish strong connections during the summer that facilitate classroom learning throughout the year.

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, 2021 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.

Raw XML AppendixShowing 400 of 607 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/ActivityOrMissionDesc0SOUTH CAROLINA FIRST STEPS WORKS COLLABORATIVELY TO ENSURE THAT ALL CHILDREN START SCHOOL READY TO REACH THEIR HIGHEST POTENTIAL WITH ENGAGED SUPPORT FROM THEIR PARENTS, CAREGIVERS, AND COMMUNITIES.
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IRS990/Desc0EARLY STEPS TO SCHOOL SUCCESS-A TRAINED EARLY CHILDHOOD EDUCATOR VISITS YOUR HOME AT LEAST TWICE A MONTH TO PROVIDE HIGH-QUALITY EARLY CHILDHOOD DEVELOPMENT SERVICES. THIS PROGRAM IS FOR PREGNANT WOMEN AND THEIR CHILDREN FROM BIRTH THROUGH AGE FIVE. PARENTS AS TEACHERS-A PARENT EDUCATOR VISITS YOUR HOME AND PROVIDES GUIDANCE AND RESOURCES TO ENABLE YOU TO SUPPORT YOUR CHILD'S DEVELOPMENT AND SCHOOL READINESS. PAT AIMS TO INCREASE YOUR KNOWLEDGE OF EARLY CHILDHOOD DEVELOPMENT AND IMPROVE PARENTING PRACTICES, PROVIDE EARLY DETECTION OF DEVELOPMENTAL DELAYS AND HEALTH ISSUES, PREVENT CHILD ABUSE AND NEGLECT, AND INCREASE CHILDREN'S SCHOOL READINESS AND SCHOOL SUCCESS. STRENGTHENING FAMILES-THE STRENGTHENING FAMILIES PROGRAM (SFP) IS AN INTERNATIONALLY RECOGNIZED, EVIDENCE-BASED FAMILY SKILLS TRAINING PROGRAM FOR HIGH-RISK AND GENERAL POPULATION FAMILIES. PARENTS AND CHILDREN ATTEND 14 WEEKLY GROUP SESSIONS, LEARNING PARENTING AND LIFE SKILLS BOTH SEPARATELY AND TOGETHER. A WEEKLY MEAL PROVIDES FAMILIES WITH THE OPPORTUNITY FOR SKILLS PRACTICE, PEER-TO-PEER SUPPORT, AND COACHING.
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IRS990/MissionDesc0SOUTH CAROLINA FIRST STEPS WORKS COLLABORATIVELY TO ENSURE THAT ALL CHILDREN START SCHOOL READY TO REACH THEIR HIGHEST POTENTIAL WITH ENGAGED SUPPORT FROM THEIR PARENTS, CAREGIVERS, AND COMMUNITIES.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0COUNTDOWN TO KINDERGARTEN-COUNTDOWN TO KINDERGARTEN SUPPORTS STRONG SCHOOL TRANSITIONS BY CONNECTING RISING KINDERGARTNERS, FAMILIES, AND TEACHERS IN A SERIES OF ONE-ON-ONE VISITS DURING THE SUMMER. TEACHERS COMPLETE SIX VISITS WITH EACH CHILD'S FAMILY, FIVE IN THE FAMILY'S HOME AND A FINAL VISIT IN THE KINDERGARTEN CLASSROOM. WORKING TOGETHER, TEACHERS AND FAMILIES ESTABLISH STRONG CONNECTIONS DURING THE SUMMER THAT FACILITATE CLASSROOM LEARNING THROUGHOUT THE YEAR.
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