Civic Intelligence

South Carolina First Steps to School Readiness Board of Trustees-Newberry

990 • Fiscal year 2020 • EIN 57-1097864

Jul 01, 2019 to Jun 30, 2020 • Filed on Apr 23, 2021

Post Office Box 429Greenwood, SC 29648

(803) 321-1073

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

86th percentile

0.41x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

83rd percentile

0.20x

Higher debt load relative to revenue than 83% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

33rd percentile

-5.3%

Higher net margin than 33% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

88th percentile

$37,000

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 18.7% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

21st percentile

-18%

Faster asset growth than 21% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

45th percentile

-19%

Faster revenue growth than 45% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$96,104

Down $21,152 (-18%) from 2019

Net Assets

Down

$56,386

Down $10,502 (-16%) from 2019

Liabilities

Down

$39,718

Down $10,650 (-21%) from 2019

Revenue

Down

$197,856

Down $47,419 (-19%) from 2019

Expenses

Down

$208,358

Down $25,467 (-11%) from 2019

Net Income

Down

-$10,502

Down $21,952 (-192%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200K$150K$100K$50K$0Assets 2010: $26,144Net Assets 2010: $26,1442010Assets 2011: $32,727Liabilities 2011: $17,213Net Assets 2011: $15,5142011Assets 2012: $32,594Liabilities 2012: $18,029Net Assets 2012: $14,5652012Assets 2013: $18,399Liabilities 2013: $12,864Net Assets 2013: $5,5352013Assets 2014: $38,786Liabilities 2014: $17,171Net Assets 2014: $21,6152014Assets 2015: $41,980Liabilities 2015: $18,446Net Assets 2015: $23,5342015Assets 2016: $57,021Liabilities 2016: $31,971Net Assets 2016: $25,0502016Assets 2017: $89,923Liabilities 2017: $43,446Net Assets 2017: $46,4772017Assets 2018: $93,637Liabilities 2018: $38,199Net Assets 2018: $55,4382018Assets 2019: $117,256Liabilities 2019: $50,368Net Assets 2019: $66,8882019Assets 2020: $96,104Liabilities 2020: $39,718Net Assets 2020: $56,3862020Assets 2021: $165,124Liabilities 2021: $73,921Net Assets 2021: $91,2032021Assets 2022: $101,253Liabilities 2022: $70,512Net Assets 2022: $30,7412022Assets 2023: $75,582Liabilities 2023: $35,850Net Assets 2023: $39,7322023Assets 2024: $111,739Liabilities 2024: $56,649Net Assets 2024: $55,0902024

Highlighted filing

2020

Assets$96,104
Liabilities$39,718
Net Assets$56,386

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2010: $207,466Expenses 2010: $208,917Net Income 2010: -$1,4512010Revenue 2011: $145,676Expenses 2011: $156,305Net Income 2011: -$10,6292011Revenue 2012: $150,892Expenses 2012: $151,841Net Income 2012: -$9492012Revenue 2013: $143,279Expenses 2013: $152,309Net Income 2013: -$9,0302013Revenue 2014: $162,395Expenses 2014: $146,315Net Income 2014: $16,0802014Revenue 2015: $151,101Expenses 2015: $149,182Net Income 2015: $1,9192015Revenue 2016: $146,837Expenses 2016: $145,321Net Income 2016: $1,5162016Revenue 2017: $214,470Expenses 2017: $193,042Net Income 2017: $21,4282017Revenue 2018: $211,172Expenses 2018: $202,211Net Income 2018: $8,9612018Revenue 2019: $245,275Expenses 2019: $233,825Net Income 2019: $11,4502019Revenue 2020: $197,856Expenses 2020: $208,358Net Income 2020: -$10,5022020Revenue 2021: $290,434Expenses 2021: $255,617Net Income 2021: $34,8172021Revenue 2022: $276,793Expenses 2022: $337,255Net Income 2022: -$60,4622022Revenue 2023: $301,081Expenses 2023: $292,090Net Income 2023: $8,9912023Revenue 2024: $330,282Expenses 2024: $314,924Net Income 2024: $15,3582024

Highlighted filing

2020

Revenue$197,856
Expenses$208,358
Net Income-$10,502
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Apr 23, 2021
Return Version
2019v5.0
Gross Receipts
$197,856
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- oreiented 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$108,016$94,829▼ $13,187
Prepaid Expenses and Deferred Charges$9,240$1,275▼ $7,965
Total Assets$117,256$96,104▼ $21,152
Liabilities
Other Liabilities$50,368$39,718▼ $10,650
Total Liabilities$50,368$39,718▼ $10,650
Net Assets / Fund Balance
Net Assets With Donor Restrictions$66,888--
Net Assets Without Donor Restrictions-$56,386-
Total Net Assets Fund Balance$66,888$56,386▼ $10,502
Total Liabilities and Net Assets / Fund Balance$117,256$96,104▼ $21,152
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sarah EargleExecutive DiFT$37,000$37,000

Board Members and Trustees

NameTitle
Clyde HillBoard Chair
Roberta KinardVice Chair
Adrian CartledgeBoard Member
Alison BowersBoard Member
Beth BrooksBoard Member
Deann S McmanusBoard Member
Elizabeth RiveraBoard Member
Johnny Mack ScurryBoard Member
Kenneth McbrideBoard Member
Kyshawn DewaltBoard Member
Laurie a DonahouBoard Member
Lemont GlasgowBoard Member
Lynn WilliamsBoard Member
Mamie ShippyBoard Member
Martha SuberBoard Member
Patricia TurnerBoard Member
Rita SaddlerBoard Member
Sam ZiadyBoard Member
Sheridan MurrayBoard Member
Stacy FarrBoard Member
Wanda WoodruffBoard Member
Frances WrightSecretary
Crystal HaywardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$197,846
Program Service Revenue
$0
Investment Income
$10
Other Revenue
$0
All Other Contributions
$197,846
Change in Net Assets
$-10,502

Audited Revenue Reconciliation

Revenue per Audited Statements
$197,856
Total Revenue per Audited Statements
$197,856
Total Revenue per Form 990
$197,856
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$147,471
Salaries, Compensation, and Employee Benefits$60,887
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$41,638$14,923-$56,561
Office Expenses$4,037$751-$4,788
Payroll Taxes$3,160$1,166-$4,326
Travel$1,414$332-$1,746
Insurance$983$292-$1,275
Information Technology$840$201-$1,041
Other Expenses$133$60-$193
All Other Expenses-$123-$123
Total Functional Expenses$190,052$18,306$0$208,358

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$208,358
Total Expenses per Audited Statements$208,358
Total Expenses per Form 990$208,358
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$66,628
Various Board MembersBoard MembersNewberry LibraryNo$1,139
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$39,718
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
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. 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 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
EIN
57-1097864
Phone
8033211073
Address
POST OFFICE BOX 429, GREENWOOD, SC 29648

Signing Officer

Name
Sarah Eargle
Title
Executive Director
Phone
8033211073
Signed
2021-04-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Eargle
Formed
1999
Legal Domicile
Sc
Voting Board Members
23
Independent Board Members
23
Employees
3

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- oreiented 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

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. 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 developed by south carolina first steps and identified as a promising state practice by the national governor's association of 2005, school transition is a home visitation program pairing the families of high-risk rising kindergartners with their future teachers during the summer beofre school entry. Teachers complete six visits with each family centered upon classroom and content expectations.

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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- OREIENTED 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/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3PROFESSIONAL DEVELOPMENT
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IRS990/PrincipalOfficerNm0SARAH EARGLE
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IRS990/ProgSrvcAccomActy2Grp/Desc0CHILD 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. 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.
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IRS990/ProgSrvcAccomActy3Grp/Desc0CORE FUNCTIONS
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0SCHOOL TRANSITION DEVELOPED BY SOUTH CAROLINA FIRST STEPS AND IDENTIFIED AS A PROMISING STATE PRACTICE BY THE NATIONAL GOVERNOR'S ASSOCIATION OF 2005, SCHOOL TRANSITION IS A HOME VISITATION PROGRAM PAIRING THE FAMILIES OF HIGH-RISK RISING KINDERGARTNERS WITH THEIR FUTURE TEACHERS DURING THE SUMMER BEOFRE SCHOOL ENTRY. TEACHERS COMPLETE SIX VISITS WITH EACH FAMILY CENTERED UPON CLASSROOM AND CONTENT EXPECTATIONS.
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0SCHOOL DISTRICT
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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. THE LOCAL PARTNERSHIP CONSUMMATED ARM'S LENGTH TRANSACTIONS WITH THESE ENTITIES TO PROVIDE CERTAIN SERVICES RLATED TO THE MISSION OF THE LOCAL PARTNERSHIP. THE LOCAL PARTNERSHIP RECOGNIZED APPROXIMATELY 67,800 AS EXPENSE FOR THE YEAR ENDED JUNE 30, 2020 RELATED TO SERVICES PROVIDED BY THESE CONTRACTORS.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.57$0.55$3.30$3.15$0.15
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.76$0.36$0.40$3.01$2.92$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.71$0.31$2.77$3.37$0.60
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.65$0.74$0.91$2.90$2.56$0.35
2020Detailed filing. Detailed filing data is available for this year.$0.96$0.40$0.56$1.98$2.08$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.50$0.67$2.45$2.34$0.11
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.38$0.55$2.11$2.02$0.09
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.43$0.46$2.14$1.93$0.21
2016Detailed filing. Detailed filing data is available for this year.$0.57$0.32$0.25$1.47$1.45$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.42$0.18$0.24$1.51$1.49$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.39$0.17$0.22$1.62$1.46$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.13$0.06$1.43$1.52$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.18$0.15$1.51$1.52$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.17$0.16$1.46$1.56$0.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.26$2.07$2.09$0.01