Civic Intelligence

South Carolina First Steps to School Readiness - Williamsburg

EIN 57-1097861 • 501(c)3 • Greenwood, SC

Profile

To collaborate with other entities, first steps helps williamsburg county families and caregivers prepare their children for school success by maximizing public and private community resources to deliver, enhance, and expand high quality early childhood services.

Post Office Box 429Greenwood, SC 29648

www.scfirststeps.org/WILLIAMSBURG

Siviq Scores

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

Liabilities / Assets

90th percentile

0.63x

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

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

86th percentile

0.18x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

48th percentile

0.8%

Higher net margin than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

99th percentile

$78,611

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 47.8% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

69th percentile

10%

Faster asset growth than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

79th percentile

32%

Faster revenue growth than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$98,845

Down $18,969 (-16%) from 2023

Liabilities

Down

$59,373

Down $15,107 (-20%) from 2023

Net Assets

Down

$39,472

Down $3,862 (-8.9%) from 2023

Operations
Liabilities / Revenue86th percentileNet Margin48th percentile

Revenue

Up

$500,950

Up $98,341 (+24%) from 2023

Expenses

Up

$504,812

Up $105,413 (+26%) from 2023

Net Income

Down

-$3,862

Down $7,072 (-220%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth69th percentile

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

$150K$100K$50K$0Assets 2010: $61,368Liabilities 2010: $17,694Net Assets 2010: $43,6742010Assets 2011: $111,043Liabilities 2011: $42,817Net Assets 2011: $68,2262011Assets 2012: $79,636Liabilities 2012: $28,1532012Assets 2013: $64,189Liabilities 2013: $23,797Net Assets 2013: $40,3922013Assets 2014: $60,390Liabilities 2014: $25,235Net Assets 2014: $35,1552014Assets 2015: $55,412Liabilities 2015: $26,836Net Assets 2015: $28,5762015Assets 2016: $66,430Liabilities 2016: $20,953Net Assets 2016: $45,4772016Assets 2017: $103,925Liabilities 2017: $31,839Net Assets 2017: $72,0862017Assets 2018: $105,394Liabilities 2018: $57,777Net Assets 2018: $47,6172018Assets 2019: $80,715Liabilities 2019: $44,492Net Assets 2019: $36,2232019Assets 2020: $111,199Liabilities 2020: $72,495Net Assets 2020: $38,7042020Assets 2021: $72,062Liabilities 2021: $50,552Net Assets 2021: $21,5102021Assets 2022: $106,774Liabilities 2022: $66,650Net Assets 2022: $40,1242022Assets 2023: $117,814Liabilities 2023: $74,480Net Assets 2023: $43,3342023Assets 2024: $98,845Liabilities 2024: $59,373Net Assets 2024: $39,4722024

Highlighted filing

2024

Assets$98,845
Liabilities$59,373
Net Assets$39,472
Open 2024 Filing

Operations Trend

Revenue Growth79th percentile

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

$600K$400K$200K$0-$200KExpenses 2010: $452,9622010Revenue 2011: $423,391Expenses 2011: $398,839Net Income 2011: $24,5522011Revenue 2012: $159,187Expenses 2012: $175,930Net Income 2012: -$16,7432012Revenue 2013: $176,342Expenses 2013: $187,433Net Income 2013: -$11,0912013Revenue 2014: $192,256Expenses 2014: $197,493Net Income 2014: -$5,2372014Revenue 2015: $164,341Expenses 2015: $170,920Net Income 2015: -$6,5792015Revenue 2016: $169,979Expenses 2016: $153,078Net Income 2016: $16,9012016Revenue 2017: $215,631Expenses 2017: $178,251Net Income 2017: $37,3802017Revenue 2018: $222,018Expenses 2018: $246,487Net Income 2018: -$24,4692018Revenue 2019: $235,764Expenses 2019: $247,158Net Income 2019: -$11,3942019Revenue 2020: $227,611Expenses 2020: $225,130Net Income 2020: $2,4812020Revenue 2021: $223,103Expenses 2021: $240,297Net Income 2021: -$17,1942021Revenue 2022: $305,533Expenses 2022: $286,919Net Income 2022: $18,6142022Revenue 2023: $402,609Expenses 2023: $399,399Net Income 2023: $3,2102023Revenue 2024: $500,950Expenses 2024: $504,812Net Income 2024: -$3,8622024

Highlighted filing

2024

Revenue$500,950
Expenses$504,812
Net Income-$3,862
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$98,845
Liabilities
$59,373
Net assets
$39,472
Revenue
$500,950
Expenses
$504,812
Net income
-$3,862
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.59$0.39$5.01$5.05$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.74$0.43$4.03$3.99$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.67$0.40$3.06$2.87$0.19
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.51$0.22$2.23$2.40$0.17
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.72$0.39$2.28$2.25$0.02
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.44$0.36$2.36$2.47$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.58$0.48$2.22$2.46$0.24
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.32$0.72$2.16$1.78$0.37
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.21$0.45$1.70$1.53$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.55$0.27$0.29$1.64$1.71$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.60$0.25$0.35$1.92$1.97$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.24$0.40$1.76$1.87$0.11
2012Summary only. Only limited summary data is available for this year.$0.80$0.28$1.59$1.76$0.17
2011Summary only. Only limited summary data is available for this year.$1.11$0.43$0.68$4.23$3.99$0.25
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.18$0.44$4.53
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2019 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jul 6, 2020
Return Version
2018v3.2
Gross Receipts
$235,764
Mission and Program Overview

Mission

Every williamsburg county child will be prepared for success in school.

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
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$104,129$76,534▼ $27,595
Accounts Receivable$136$225▲ $89
Total Assets$105,394$80,715▼ $24,679
Other Assets Total$1,129$3,956▲ $2,827
Liabilities
Accounts Payable and Accrued Expenses$57,777$44,492▼ $13,285
Total Liabilities$57,777$44,492▼ $13,285
Net Assets / Fund Balance
Temporarily Rstr Net Assets$47,617--
Unrestricted Net Assets-$36,223-
Total Net Assets Fund Balance$47,617$36,223▼ $11,394
Total Liabilities and Net Assets / Fund Balance$105,394$80,715▼ $24,679
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Felicia PatrickExecutive DiFT$51,809$51,809

Board Members and Trustees

NameTitle
Janice M GambleChair
Rev Karen E StarrVice Chair
Amy CooperBoard Member
Angela B FultonBoard Member
Carolyn M GraysonBoard Member
Ella FultonBoard Member
Ernestine YoungBoard Member
Janie MccreaBoard Member
Jannice P GambleBoard Member
Jeff SingletonBoard Member
Joe Castle JrBoard Member
LA-DINE' WILLIAMS GAMBLEBoard Member
Tara M BradshawBoard Member
Wilhelmina WhitfieldBoard Member
Josa Epps McintoshChaplain
Kimberly MatthewsSecretary
Keisha L McdonaldTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$235,755
Program Service Revenue
$0
Investment Income
$9
Other Revenue
$0
All Other Contributions
$14,029
Change in Net Assets
$-11,394

Audited Revenue Reconciliation

Revenue per Audited Statements
$235,764
Total Revenue per Audited Statements
$235,764
Total Revenue per Form 990
$235,764
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$126,660
Salaries, Compensation, and Employee Benefits$120,498
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$48,182$3,627-$51,809
Other Salaries and Wages$30,699$2,373-$33,072
Other Employee Benefits$27,106$2,421-$29,527
Travel$7,699$2,337-$10,036
Payroll Taxes$5,671$419-$6,090
Office Expenses$3,890$985-$4,875
Other Expenses$2,760$1,525-$1,525
Insurance-$1,151-$1,151
All Other Expenses-$33-$33
Total Functional Expenses$231,562$15,596$0$247,158

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$247,158
Total Expenses per Audited Statements$247,158
Total Expenses per Form 990$247,158
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 MemberServicesNo$132,744
LA'DINE GAMBLEBoard MemberServicesNo$614
Ella FultonBoard MemberServicesNo$609
Janice GambleBoard MemberServicesNo$131
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 family members
No
Business relationship with organization members
Yes
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 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 williamsburg 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 williamsburg 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
57-1097861
Phone
8433551031
Address
POST OFFICE BOX 429, GREENWOOD, SC 29648

Signing Officer

Name
Felicia Patrick
Title
Executive Director
Phone
8433551031
Signed
2020-07-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Felicia Patrick
Formed
1999
Legal Domicile
Sc
Voting Board Members
17
Independent Board Members
17
Employees
0
Volunteers
17

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

“To collaborate with other entities, first steps helps williamsburg county families and caregivers prepare their children for school success by maximizing public and private community resources to deliver, enhance, and expand high quality early childhood services.”

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

“Indirect program expenses”

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, 2019, there are no uncertain positions taken or expected to be taken that would required 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 509 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.

Path#Value
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IRS990/AccountsReceivableGrp/BOYAmt0136
IRS990/AccountsReceivableGrp/EOYAmt0225
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SECTION 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.
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IRS990/BooksInCareOfDetail/PhoneNum08642294951
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 429
IRS990/BooksInCareOfDetail/USAddress/CityNm0GREENWOOD
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd029648
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0true
IRS990/BusinessRlnWithOrgMemInd0true
IRS990/CashNonInterestBearingGrp/BOYAmt0104129
IRS990/CashNonInterestBearingGrp/EOYAmt076534
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt03627
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt048182
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt051809
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0235755
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt09
IRS990/CYOtherExpensesAmt0126660
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-11394
IRS990/CYSalariesCompEmpBnftPaidAmt0120498
IRS990/CYTotalExpensesAmt0247158
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0235764
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0FAMILY STRENGTHENING-FIRST STEPS WORKS TO INCREASE PARENTS' ABILITY TO STIMULATE THEIR CHILD'S INTELLECTUAL, SOCIAL AND PHYSICAL DEVELOPMENT THROUGH EVIDENCE-BASED HOME VISITATION AND PARENTING PROGRAMS SUCH AS PARENT CHILD HOME AND THE DOLLY PARTON IMAGINATION LIBRARY.
IRS990/DescribedInSection501c3Ind0true
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IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0127710
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
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IRS990/Form990PartVIISectionAGrp/PersonNm2JOE CASTLE JR
IRS990/Form990PartVIISectionAGrp/PersonNm3ANGELA B FULTON
IRS990/Form990PartVIISectionAGrp/PersonNm4ELLA FULTON
IRS990/Form990PartVIISectionAGrp/PersonNm5JANICE M GAMBLE
IRS990/Form990PartVIISectionAGrp/PersonNm6JANNICE P GAMBLE
IRS990/Form990PartVIISectionAGrp/PersonNm7JANIE MCCREA
IRS990/Form990PartVIISectionAGrp/PersonNm8KEISHA L MCDONALD
IRS990/Form990PartVIISectionAGrp/PersonNm9JOSA EPPS MCINTOSH
IRS990/Form990PartVIISectionAGrp/PersonNm10JEFF SINGLETON
IRS990/Form990PartVIISectionAGrp/PersonNm11WILHELMINA WHITFIELD
IRS990/Form990PartVIISectionAGrp/PersonNm12ERNESTINE YOUNG
IRS990/Form990PartVIISectionAGrp/PersonNm13REV KAREN E STARR
IRS990/Form990PartVIISectionAGrp/PersonNm14TARA M BRADSHAW
IRS990/Form990PartVIISectionAGrp/PersonNm15AMY COOPER
IRS990/Form990PartVIISectionAGrp/PersonNm16CAROLYN M GRAYSON
IRS990/Form990PartVIISectionAGrp/PersonNm17FELICIA PATRICK
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
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IRS990/ProgSrvcAccomActy2Grp/Desc0CHILD CARE QUALITY-FIRST STEPS ASSISTS CHILD CARE PROVIDERS TO IMPROVE PROGRAM QUALITY BY FUNDING TARGETED UPGRADES TO MEET DSS LICENSING OR ABC- ENHANCED REQUIREMENTS, AND TO FURTHER ENHANCE LEARNING ENVIRONMENTS FOR YOUNG CHILDREN.
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IRS990/ProgSrvcAccomActy3Grp/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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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, 2019, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRED 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/SupplementalInformationDetail/ExplanationTxt0THE BOARD MEMBERS OF THE LOCAL PARTNERSHIP ARE REPRESENTATIVES OF VARIOUS ORGANIZATIONS THAT IN CERTAIN INSTANCES BENEFIT FROM ACTIONS TAKEN BY THE BOARD. IT IS THE POLICY OF THE PARTNERSHIP THAT BOARD MEMBERS ARE NOT INVOLVED WITH DECISIONS REGARDING ORGANIZATIONS THEY REPRESENT. IN ADDITION, THE LOCAL PARTNERSHIP HAS CONTRACTED WITH WILLIAMSBURG COUNTY SCHOOL DISTRICT 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO COLLABORATE WITH OTHER ENTITIES, FIRST STEPS HELPS WILLIAMSBURG COUNTY FAMILIES AND CAREGIVERS PREPARE THEIR CHILDREN FOR SCHOOL SUCCESS BY MAXIMIZING PUBLIC AND PRIVATE COMMUNITY RESOURCES TO DELIVER, ENHANCE, AND EXPAND HIGH QUALITY EARLY CHILDHOOD SERVICES.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A 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/ExplanationTxt3THE 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 PARTNERSHIP THAT BOARD MEMBERS ARE NOT INVOLVED WITH DECISIONS REGARDING ORGANIZATIONS THEY REPRESENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BUDGET 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 WILLIAMSBURG COUNTY SCHOOL DISTRICT AND THE ORGANIZATION REIMBURSES THE SCHOOL DISTRICT FOR THESE AMOUNTS UNDER THE TERMS OF THE CONTRACT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BUDGET 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 WILLIAMSBURG COUNTY SCHOOL DISTRICT AND THE ORGANIZATION REIMBURSES THE SCHOOL DISTRICT FOR THESE AMOUNTS UNDER THE TERMS OF THE CONTRACT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE 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 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
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