Civic Intelligence

South Carolina First Steps To

EIN 57-1097821 • 501(c)3 • Greenwood, SC

Profile

Section 59-152-10 of the south carolina code 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. Our mission is that every south carolina child will arrive at kindergarten ready to succeed.

Post Office Box 429Greenwood, SC 29648

scfirststeps.org/LEXINGTON

Siviq Scores

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

Liabilities / Assets

87th percentile

0.64x

Higher debt load relative to assets than 87% of similar nonprofits.

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

Liabilities / Revenue

73rd percentile

0.28x

Higher debt load relative to revenue than 73% of similar nonprofits.

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

Net Margin

34th percentile

-2.1%

Higher net margin than 34% of similar nonprofits.

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

Top Officer Pay

61st percentile

$85,359

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

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

Asset Growth

8th percentile

-24%

Faster asset growth than 8% of similar nonprofits.

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

Revenue Growth

54th percentile

9.6%

Faster revenue growth than 54% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$564,605

Down $182,403 (-24%) from 2023

Liabilities

Down

$359,456

Down $155,613 (-30%) from 2023

Net Assets

Down

$205,149

Down $26,790 (-12%) from 2023

Operations
Liabilities / Revenue73rd percentileNet Margin34th percentile

Revenue

Up

$1,265,215

Up $111,283 (+9.6%) from 2023

Expenses

Up

$1,292,005

Up $68,303 (+5.6%) from 2023

Net Income

Up

-$26,790

Up $42,980 (+62%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth8th percentile

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

$800K$600K$400K$200K$0Assets 2010: $391,865Liabilities 2010: $287,010Net Assets 2010: $104,8552010Assets 2011: $225,846Liabilities 2011: $140,849Net Assets 2011: $84,9972011Assets 2012: $278,911Liabilities 2012: $182,802Net Assets 2012: $96,1092012Assets 2013: $258,609Liabilities 2013: $171,999Net Assets 2013: $86,6102013Assets 2014: $268,370Liabilities 2014: $181,672Net Assets 2014: $86,6982014Assets 2015: $315,345Liabilities 2015: $187,980Net Assets 2015: $127,3652015Assets 2016: $309,515Liabilities 2016: $204,348Net Assets 2016: $105,1672016Assets 2017: $317,744Liabilities 2017: $225,078Net Assets 2017: $92,6662017Assets 2018: $251,416Liabilities 2018: $204,688Net Assets 2018: $46,7282018Assets 2019: $250,660Liabilities 2019: $189,003Net Assets 2019: $61,6572019Assets 2020: $267,976Liabilities 2020: $204,860Net Assets 2020: $63,1162020Assets 2021: $325,163Liabilities 2021: $231,152Net Assets 2021: $94,0112021Assets 2022: $603,879Liabilities 2022: $302,170Net Assets 2022: $301,7092022Assets 2023: $747,008Liabilities 2023: $515,069Net Assets 2023: $231,9392023Assets 2024: $564,605Liabilities 2024: $359,456Net Assets 2024: $205,1492024

Highlighted filing

2024

Assets$564,605
Liabilities$359,456
Net Assets$205,149
Open 2024 Filing

Operations Trend

Revenue Growth54th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $640,2032010Expenses 2011: $519,6152011Revenue 2012: $634,151Expenses 2012: $621,687Net Income 2012: $12,4642012Expenses 2013: $606,7922013Revenue 2014: $688,828Expenses 2014: $688,740Net Income 2014: $882014Revenue 2015: $724,420Expenses 2015: $683,753Net Income 2015: $40,6672015Revenue 2016: $668,488Expenses 2016: $690,686Net Income 2016: -$22,1982016Revenue 2017: $738,549Expenses 2017: $751,050Net Income 2017: -$12,5012017Revenue 2018: $684,446Expenses 2018: $730,384Net Income 2018: -$45,9382018Revenue 2019: $699,395Expenses 2019: $684,466Net Income 2019: $14,9292019Revenue 2020: $694,780Expenses 2020: $693,321Net Income 2020: $1,4592020Revenue 2021: $719,370Expenses 2021: $688,475Net Income 2021: $30,8952021Revenue 2022: $1,051,949Expenses 2022: $844,251Net Income 2022: $207,6982022Revenue 2023: $1,153,932Expenses 2023: $1,223,702Net Income 2023: -$69,7702023Revenue 2024: $1,265,215Expenses 2024: $1,292,005Net Income 2024: -$26,7902024

Highlighted filing

2024

Revenue$1,265,215
Expenses$1,292,005
Net Income-$26,790
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$564,605
Liabilities
$359,456
Net assets
$205,149
Revenue
$1,265,215
Expenses
$1,292,005
Net income
-$26,790
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.56$0.36$0.21$1.27$1.29$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.75$0.52$0.23$1.15$1.22$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.60$0.30$0.30$1.05$0.84$0.21
2021Detailed filing. Detailed filing data is available for this year.$0.33$0.23$0.09$0.72$0.69$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.27$0.20$0.06$0.69$0.69$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.25$0.19$0.06$0.70$0.68$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.25$0.20$0.05$0.68$0.73$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.32$0.23$0.09$0.74$0.75$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.31$0.20$0.11$0.67$0.69$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.32$0.19$0.13$0.72$0.68$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.27$0.18$0.09$0.69$0.69$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.17$0.09$0.61
2012Summary only. Only limited summary data is available for this year.$0.28$0.18$0.10$0.63$0.62$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.14$0.08$0.52
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.29$0.10$0.64
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
$1,265,215
Mission and Program Overview

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.

Section 59-152-10 of the south carolina code 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. Our mission is that every south carolina child will arrive at kindergarten ready to succeed.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$649,287$515,329▼ $133,958
Accounts Receivable$97,721$49,276▼ $48,445
Total Assets$747,008$564,605▼ $182,403
Liabilities
Accounts Payable and Accrued Expenses$515,069$359,456▼ $155,613
Total Liabilities$515,069$359,456▼ $155,613
Net Assets / Fund Balance
Net Assets With Donor Restrictions$231,939--
Net Assets Without Donor Restrictions-$205,149-
Total Net Assets Fund Balance$231,939$205,149▼ $26,790
Total Liabilities and Net Assets / Fund Balance$747,008$564,605▼ $182,403
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeOtherTotal
James H Riddle JrExecutive DiFT$85,359$85,359

Board Members and Trustees

NameTitle
Debbie PooleChair
Mary BrooksVice Chair
Amy BrantBoard Member
Cambe RuckerBoard Member
Chanta ZeiglerBoard Member
Dan AshleyBoard Member
Jeanette SamuelsBoard Member
Jennifer FelkelBoard Member
Jessica BuzhardtBoard Member
Julia C JohnsonBoard Member
Kelly PooleBoard Member
Leslie HightowerBoard Member
Mary KennerlyBoard Member
Nicole MitchellBoard Member
Robin JacksonBoard Member
Sonya BryantBoard Member
Tiffany BirtBoard Member
Yolanda BoozerBoard Member
Ada Jane SetzlerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,264,818
Program Service Revenue
$0
Investment Income
$397
Other Revenue
$0
All Other Contributions
$174,361
Change in Net Assets
$-26,790

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,265,215
Total Revenue per Audited Statements
$1,265,215
Total Revenue per Form 990
$1,265,215
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$926,842
Salaries, Compensation, and Employee Benefits$365,163
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$168,401--$168,401
Other Employee Benefits$83,699$9,162-$92,861
Current Officers, Directors, Trustees, and Key Employees$54,671$30,688-$85,359
Payroll Taxes$16,241$2,301-$18,542
Office Expenses$12,937$1,740-$14,677
Other Expenses$9,190$1,477-$10,667
All Other Expenses$875$8,075-$8,950
Travel$8,033$726-$8,759
Information Technology$6,815--$6,815
Insurance$1,676$2,253-$3,929
Total Functional Expenses$1,231,184$60,821$0$1,292,005

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,292,005
Total Expenses per Audited Statements$1,292,005
Total Expenses per Form 990$1,292,005
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 MemberLexington Dist 3No$373,253
Various Board MembersBoard MemberLexington Dist 1No$142,072
Various Board MembersBoard MemberLexington Dist 5No$125,727
Various Board MembersBoard MemberLexington Dist 2No$116,446
Various Board MembersBoard MemberLexington Dist 4No$99,752
Amy BrantBoard MemberAmy BrantNo$660
Chanta ZeiglerBoard MemberChanta ZeiglerNo$152
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 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.”

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
Lexington County First Steps to
EIN
57-1097821
Phone
8035326861
Address
POST OFFICE BOX 429, GREENWOOD, SC 29648

Signing Officer

Name
James H Riddle Jr
Title
Executive Director
Phone
8035326861
Signed
2025-05-13

Organization Details

Principal Officer
James H Riddle Jr
Formed
1999
Legal Domicile
Sc
Voting Board Members
19
Independent Board Members
19
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

“Section 59-152-10 of the south carolina code 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. Our mission is that every south carolina child will arrive at kindergarten ready to succeed.”

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

“Other indirect program expenses”

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/Form990PartVIISectionAGrp/PersonNm0JAMES H RIDDLE JR
IRS990/Form990PartVIISectionAGrp/PersonNm1DAN ASHLEY
IRS990/Form990PartVIISectionAGrp/PersonNm2TIFFANY BIRT
IRS990/Form990PartVIISectionAGrp/PersonNm3YOLANDA BOOZER
IRS990/Form990PartVIISectionAGrp/PersonNm4AMY BRANT
IRS990/Form990PartVIISectionAGrp/PersonNm5MARY BROOKS
IRS990/Form990PartVIISectionAGrp/PersonNm6SONYA BRYANT
IRS990/Form990PartVIISectionAGrp/PersonNm7JESSICA BUZHARDT
IRS990/Form990PartVIISectionAGrp/PersonNm8JENNIFER FELKEL
IRS990/Form990PartVIISectionAGrp/PersonNm9LESLIE HIGHTOWER
IRS990/Form990PartVIISectionAGrp/PersonNm10ROBIN JACKSON
IRS990/Form990PartVIISectionAGrp/PersonNm11JULIA C JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm12MARY KENNERLY
IRS990/Form990PartVIISectionAGrp/PersonNm13NICOLE MITCHELL
IRS990/Form990PartVIISectionAGrp/PersonNm14DEBBIE POOLE
IRS990/Form990PartVIISectionAGrp/PersonNm15KELLY POOLE
IRS990/Form990PartVIISectionAGrp/PersonNm16CAMBE RUCKER
IRS990/Form990PartVIISectionAGrp/PersonNm17JEANETTE SAMUELS
IRS990/Form990PartVIISectionAGrp/PersonNm18ADA JANE SETZLER
IRS990/Form990PartVIISectionAGrp/PersonNm19CHANTA ZEIGLER
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IRS990/MissionDesc0SECTION 59-152-10 OF THE SOUTH CAROLINA CODE 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. OUR MISSION IS THAT EVERY SOUTH CAROLINA CHILD WILL ARRIVE AT KINDERGARTEN READY TO SUCCEED.
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IRS990/PrincipalOfficerNm0JAMES H RIDDLE JR
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IRS990/ProgSrvcAccomActy2Grp/Desc0SCHOOL 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.
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IRS990/ProgSrvcAccomActy3Grp/Desc0HEALTHY 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.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LEXINGTON DIST 1
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1LEXINGTON DIST 2
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2AMY BRANT
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc4CHANTA ZEIGLER
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IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0THE 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. CERTAIN BOARD MEMBERS ARE MEMBERS OF MANAGEMENT OF THE LOCAL PARTNERSHIP'S CONTRACTORS, ONE OF WHICH IS THE LEXINGTON COUNTY SCHOOL DISTRICTS. THE LOCAL PARTNERSHIP CONSUMMATED ARM'S LENGTH TRANSACTIONS WITH THESE ENTITIES TO PROVIDE CERTAIN SERVICES RELATED TO THE MISSION OF THE LOCAL PARTNERSHIP. THE LOCAL PARTNERSHIP HAS RECOGNIZED APPROXIMATELY 858,000 OF EXPENSES FOR THE YEAR ENDED JUNE 30, 2024 RELATED TO THE SERVICES PROVIDED BY THESE CONTRACTORS. THE LOCAL PARTNERSHIP ALSO CONTRACTED WITH LEXINGTON COUNTY SCHOOL DISTRICT THREE 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.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V

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