Civic Intelligence

Marion County Office of First Steps

EIN 57-1097822 • 501(c)3 • Greenwood, SC

Profile

To provide programs & resources to promote the development of preschool children so they will be healthy & ready to succeed when they begin school.

PO Box 429Greenwood, SC 29648

www.scfirststeps.org

Siviq Scores

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

Liabilities / Assets

91st percentile

0.78x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

0.34x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

21st percentile

-24%

Higher net margin than 21% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$43,249

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 11.4% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

33rd percentile

-19%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

14%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$205,389

Up $4,683 (+2.3%) from 2022

Liabilities

Up

$77,279

Up $36,158 (+88%) from 2022

Net Assets

Down

$128,110

Down $31,475 (-20%) from 2022

Revenue

Down

$334,128

Down $23,108 (-6.5%) from 2022

Expenses

Up

$365,603

Up $83,795 (+30%) from 2022

Net Income

Down

-$31,475

Down $106,903 (-142%) from 2022

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $109,565Liabilities 2010: $48,285Net Assets 2010: $61,2802010Assets 2011: $110,438Liabilities 2011: $21,535Net Assets 2011: $88,9032011Assets 2012: $163,735Liabilities 2012: $24,8822012Assets 2013: $137,734Liabilities 2013: $26,079Net Assets 2013: $111,6552013Assets 2014: $203,497Liabilities 2014: $72,028Net Assets 2014: $131,4692014Assets 2015: $164,799Liabilities 2015: $2,463Net Assets 2015: $162,3362015Assets 2016: $129,195Liabilities 2016: $67,942Net Assets 2016: $61,2532016Assets 2017: $84,561Liabilities 2017: $15,423Net Assets 2017: $69,1382017Assets 2018: $54,545Liabilities 2018: $182Net Assets 2018: $54,3632018Assets 2019: $93,182Liabilities 2019: $4,401Net Assets 2019: $88,7812019Assets 2020: $167,296Liabilities 2020: $51,549Net Assets 2020: $115,7472020Assets 2021: $97,764Liabilities 2021: $13,607Net Assets 2021: $84,1572021Assets 2022: $200,706Liabilities 2022: $41,121Net Assets 2022: $159,5852022Assets 2023: $205,389Liabilities 2023: $77,279Net Assets 2023: $128,1102023

Highlighted filing

2023

Assets$205,389
Liabilities$77,279
Net Assets$128,110

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $436,8252010Revenue 2011: $402,416Expenses 2011: $374,793Net Income 2011: $27,6232011Revenue 2012: $168,603Expenses 2012: $118,653Net Income 2012: $49,9502012Revenue 2013: $159,824Expenses 2013: $187,022Net Income 2013: -$27,1982013Revenue 2014: $158,544Expenses 2014: $138,730Net Income 2014: $19,8142014Revenue 2015: $157,028Expenses 2015: $126,161Net Income 2015: $30,8672015Revenue 2016: $151,579Expenses 2016: $252,662Net Income 2016: -$101,0832016Revenue 2017: $200,010Expenses 2017: $192,125Net Income 2017: $7,8852017Revenue 2018: $203,380Expenses 2018: $218,155Net Income 2018: -$14,7752018Revenue 2019: $206,541Expenses 2019: $172,123Net Income 2019: $34,4182019Revenue 2020: $244,274Expenses 2020: $217,308Net Income 2020: $26,9662020Revenue 2021: $221,914Expenses 2021: $253,504Net Income 2021: -$31,5902021Revenue 2022: $357,236Expenses 2022: $281,808Net Income 2022: $75,4282022Revenue 2023: $334,128Expenses 2023: $365,603Net Income 2023: -$31,4752023

Highlighted filing

2023

Revenue$334,128
Expenses$365,603
Net Income-$31,475

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$2.05$0.77$1.28$3.34$3.66$0.31
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$0.41$1.60$3.57$2.82$0.75
2021Summary only. Only limited summary data is available for this year.$0.98$0.14$0.84$2.22$2.54$0.32
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.67$0.52$1.16$2.44$2.17$0.27
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.04$0.89$2.07$1.72$0.34
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.55$0.00$0.54$2.03$2.18$0.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.15$0.69$2.00$1.92$0.08
2016Detailed filing. Detailed filing data is available for this year.$1.29$0.68$0.61$1.52$2.53$1.01
2015Detailed filing. Detailed filing data is available for this year.$1.65$0.02$1.62$1.57$1.26$0.31
2014Detailed filing. Detailed filing data is available for this year.$2.03$0.72$1.31$1.59$1.39$0.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.26$1.12$1.60$1.87$0.27
2012Summary only. Only limited summary data is available for this year.$1.64$0.25$1.69$1.19$0.50
2011Summary only. Only limited summary data is available for this year.$1.10$0.22$0.89$4.02$3.75$0.28
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.48$0.61$4.37
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 11, 2023
Return Version
2021v4.0
Gross Receipts
$357,236
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$78,514$200,706▲ $122,192
Accounts Receivable$19,250--
Total Assets$97,764$200,706▲ $102,942
Liabilities
Accounts Payable and Accrued Expenses$13,607$41,121▲ $27,514
Total Liabilities$13,607$41,121▲ $27,514
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$84,157$159,585▲ $75,428
Total Net Assets Fund Balance$84,157$159,585▲ $75,428
Total Liabilities and Net Assets / Fund Balance$97,764$200,706▲ $102,942
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Spencer R ScottExecutive DiFT$50,406$50,406

Board Members and Trustees

NameTitle
Annette GeraldChair
Donald FlingVice Chair
Denita DavisBoard Member
Donna StackhouseBoard Member
Evelyn GrantBoard Member
Farrah OwensBoard Member
Georgette WashingtonBoard Member
Holly Evans CockfieldBoard Member
Qurita McgowanBoard Member
Shalah SweeneyBoard Member
Tracey HaganBoard Member
Tanya M HodgeAsst Treasur
Victoria BelinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$357,225
Program Service Revenue
$0
Investment Income
$11
Other Revenue
$0
All Other Contributions
$140
Change in Net Assets
$75,428

Audited Revenue Reconciliation

Revenue per Audited Statements
$357,236
Total Revenue per Audited Statements
$357,236
Total Revenue per Form 990
$357,236
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$161,417
Salaries, Compensation, and Employee Benefits$120,391
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$69,985--$69,985
Current Officers, Directors, Trustees, and Key Employees$46,519$3,887-$50,406
Travel$6,056$1,528-$7,584
Office Expenses$3,596$162-$3,758
Other Expenses$3,225$253-$3,478
All Other Expenses$2,072--$2,072
Insurance$1,510--$1,510
Total Functional Expenses$268,901$12,907$0$281,808

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$281,808
Total Expenses per Audited Statements$281,808
Total Expenses per Form 990$281,808
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
-Board MemberSc DssNo$70,000
-Board MemberAnette GeraldNo$139
-Board MemberVictoria BelinNo$139
-Board MemberTanya HodgeNo$139
-Board MemberEvelyn GrantNo$139
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
No
Other officer compensation reviewed
No
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 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
Marion County First Steps to
EIN
57-1097822
Phone
8436290202
Address
PO BOX 429, GREENWOOD, SC 29648

Signing Officer

Name
Spencer R Scott
Title
Executive Director
Phone
8436290202
Signed
2023-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Spencer R Scott
Formed
1999
Legal Domicile
Sc
Voting Board Members
13
Independent Board Members
13
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 4A

Child care: childcare training-a program that supports child care providers and equips them to advance along the center for child care career development (ccccd) career framework, advance within the abc quality system, improve an approved measure of program quality and/or to provide training on a topic- specific focus based on regional ta coordination meetings. Childcare quality enhancement-a program for individuals who provide consultation/coaching and mentoring. Coaching and consultation and mentoring include a wide range of behaviors including specific and direct feedback, action planning, modeling, reviewing, role-playing and goal setting. Childcare scholarships-childcare scholarships are available for families that qualify. South carolina first steps leverages state, local and private resources to increase the quality of, and number of children participating in, high-quality pre-kindergarten programs in both the public and private sectors.

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

SCHOOL TRANSITION

Financial Statement Notes

Schedule D, Page 3, Part X

The basis of accounting followed by the local partnership 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, 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.

Raw XML AppendixShowing 400 of 467 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/MissionDesc0PER 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE BASIS OF ACCOUNTING FOLLOWED BY THE LOCAL PARTNERSHIP 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, 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0SC DEPARTMENT OF SOCIAL SERVICE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1ANNETTE GERALD
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt2VICTORIA BELIN
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc3TANYA HODGE
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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. IT IS THE POLICY OF THE LOCAL PARTNERSHIP THAT BOARD MEMBERS ARE NOT TO BE INVOLVED WITH DECISIONS REGARDING THE ORGANIZATIONS THEY REPRESENT. SOME MEMBERS OF THE LOCAL PARTNERSHIP'S BOARD ARE ALSO MEMBERS OF MANAGEMENT OF CERTAIN OTHER LOCAL PARTNERSHIP'S CONTRACTORS, ONE OF WHICH IS THE SOUTH CAROLINA DEPARTMENT OF SOCIAL SERVICE. 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 70,600 AND 140,000 AS EXPENSE FOR THE YEARS ENDED JUNE 30, 2022 AND 2021, RESPECTIVELY, RELATED TO THE SERVICES PROVIDED BY THESE CONTRACTORS.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PER 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CHILD CARE: CHILDCARE TRAINING-A PROGRAM THAT SUPPORTS CHILD CARE PROVIDERS AND EQUIPS THEM TO ADVANCE ALONG THE CENTER FOR CHILD CARE CAREER DEVELOPMENT (CCCCD) CAREER FRAMEWORK, ADVANCE WITHIN THE ABC QUALITY SYSTEM, IMPROVE AN APPROVED MEASURE OF PROGRAM QUALITY AND/OR TO PROVIDE TRAINING ON A TOPIC- SPECIFIC FOCUS BASED ON REGIONAL TA COORDINATION MEETINGS. CHILDCARE QUALITY ENHANCEMENT-A PROGRAM FOR INDIVIDUALS WHO PROVIDE CONSULTATION/COACHING AND MENTORING. COACHING AND CONSULTATION AND MENTORING INCLUDE A WIDE RANGE OF BEHAVIORS INCLUDING SPECIFIC AND DIRECT FEEDBACK, ACTION PLANNING, MODELING, REVIEWING, ROLE-PLAYING AND GOAL SETTING. CHILDCARE SCHOLARSHIPS-CHILDCARE SCHOLARSHIPS ARE AVAILABLE FOR FAMILIES THAT QUALIFY. SOUTH CAROLINA FIRST STEPS LEVERAGES STATE, LOCAL AND PRIVATE RESOURCES TO INCREASE THE QUALITY OF, AND NUMBER OF CHILDREN PARTICIPATING IN, HIGH-QUALITY PRE-KINDERGARTEN PROGRAMS IN BOTH THE PUBLIC AND PRIVATE SECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SCHOOL TRANSITION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
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