Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
South Carolina First Steps to School Readiness Partnership - Richland
990 • Fiscal year 2018 • EIN 57-1097865
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.45x
Liabilities / Revenue
38th percentile
Higher debt load relative to revenue than 38% of similar nonprofits.
Net Margin
44th percentile
Higher net margin than 44% of similar nonprofits.
Top Officer Pay
62nd percentile
Higher top officer pay than 62% of similar nonprofits.
Top officer pay equals 4.3% of source-year revenue.
Asset Growth
38th percentile
Faster asset growth than 38% of similar nonprofits.
Revenue Growth
34th percentile
Faster revenue growth than 34% of similar nonprofits.
Balance Sheet
Assets
Down$221,493
Down $3,945 (-1.7%) from 2017
Net Assets
Up$121,359
Up $23,470 (+24%) from 2017
Liabilities
Down$100,134
Down $27,415 (-21%) from 2017
Revenue And Expenses
Revenue
Down$1,987,084
Down $41,341 (-2.0%) from 2017
Expenses
Down$1,963,614
Down $139,498 (-6.6%) from 2017
Net Income
Up$23,470
Up $98,157 (+131%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2017 to Jun 30, 2018
- Signed
- May 14, 2019
- Return Version
- 2017v2.3
- Gross Receipts
- $1,987,084
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $116,834 | $149,728 | ▲ $32,894 |
| Accounts Receivable | $108,604 | $71,724 | ▼ $36,880 |
| Prepaid Expenses and Deferred Charges | - | $41 | - |
| Total Assets | $225,438 | $221,493 | ▼ $3,945 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $127,549 | $100,134 | ▼ $27,415 |
| Total Liabilities | $127,549 | $100,134 | ▼ $27,415 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $97,889 | $121,359 | ▲ $23,470 |
| Total Net Assets Fund Balance | $97,889 | $121,359 | ▲ $23,470 |
| Total Liabilities and Net Assets / Fund Balance | $225,438 | $221,493 | ▼ $3,945 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Rick Noble | Exec Director (to | FT | $86,300 | $86,300 |
Board Members and Trustees
| Name | Title |
|---|---|
| Davida Price | Chair |
| Amanda Glowacki | Board Member |
| Barbara Scott | Board Member |
| Chrisonna Sutton | Board Member |
| Deborah Depaoli | Board Member |
| Gina Carter | Board Member |
| Heather Mccue | Board Member |
| Henrietta Robinson | Board Member |
| Jane Wyatt | Board Member |
| Laura Hart | Board Member |
| Patricia Armstrong | Board Member |
| Penny Dininny | Board Member |
| Ray Borders Gray | Board Member |
| Reese Palmer | Board Member |
| Rita Paul | Board Member |
| Sabina Mosso-taylor | Board Member |
| Shawn Suber | Board Member |
| Walter Mcdaniels | Board Member |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,987,064
- Program Service Revenue
- $0
- Investment Income
- $20
- Other Revenue
- $0
- All Other Contributions
- $22,405
- Change in Net Assets
- $23,470
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,987,084
- Total Revenue per Audited Statements
- $1,987,084
- Total Revenue per Form 990
- $1,987,084
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,555,637 |
| Other Expenses | $407,977 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,263,238 | $38,265 | - | $1,301,503 |
| Other Employee Benefits | $145,472 | $8,325 | - | $153,797 |
| Payroll Taxes | $97,410 | $2,927 | - | $100,337 |
| Fees for Services Other | $67,485 | $1,923 | - | $69,408 |
| Occupancy | $64,721 | $3,851 | - | $68,572 |
| Office Expenses | $44,514 | $6,010 | - | $50,524 |
| Travel | $28,576 | $469 | - | $29,045 |
| Other Expenses | $4,903 | $10,719 | - | $15,622 |
| Insurance | $673 | $4,463 | - | $5,136 |
| All Other Expenses | - | $3,315 | - | $3,315 |
| Total Functional Expenses | $1,883,290 | $80,324 | $0 | $1,963,614 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,963,614 |
| Total Expenses per Audited Statements | $1,963,614 |
| Total Expenses per Form 990 | $1,963,614 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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 Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Chrishonna Sutton | Board Member | Colonial Life | No | $10,200 |
| Heather Mccue | Board Member | County Library | No | $7,400 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- 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
“The board uses salary information from the local school district, statewide nonprofit salary survey (for the appropriate type and comparable budget of organization), and regional survey from a north carolina counterpart in order to determine compensation of the organization's chief executive officer as well as other officers and key employees of the organization.”
Form 990, Page 6, Part VI, Line 15B
“The board uses salary information from the local school district, statewide nonprofit salary survey (for the appropriate type and comparable budget of organization), and regional survey from a north carolina counterpart in order to determine compensation of the organization's chief executive officer as well as other officers and key employees of the organization.”
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
- 57-1097865
- Phone
- 8032567237
- Address
- POST OFFICE BOX 429, GREENWOOD, SC 29648
Signing Officer
- Name
- Marcia Bacon
- Title
- Executive Director
- Phone
- 8032567237
- Signed
- 2019-05-14
Organization Details
- Principal Officer
- Marcia Bacon
- Formed
- 1999
- Legal Domicile
- Sc
- Voting Board Members
- 18
- Independent Board Members
- 18
- Employees
- 48
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 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, 2018 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.”
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | 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. |
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| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | PARENTING SUPPORT: 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. |
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| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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, 2018 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/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | 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 NOT BE INVOLVED WITH DECISIONS REGARDING ORGANIZATIONS THEY REPRESENT. SOME OF THE LOCAL PARTNERSHIP'S BOARD MEMBERS (ELECTED AND/OR APPOINTED) ARE ALSO EMPLOYEES AND/OR MEMBERS OF MANAGEMENT OF ORGANIZATIONS WITH WHICH THE LOCAL PARTNERSHIP HAS EXECUTED CONTRACTS FOR SERVICES, SPECIFICALLY THE RICHLAND COUNTY PUBLIC LIBRARY AND COLONIAL LIFE AND ACCIDENT INSURANCE COMPANY. 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 17,600 AS EXPENSE FOR THE YEAR ENDED JUNE 30, 2018 RELATED TO THE SERVICES PROVIDED BY THESE CONTRACTORS. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | INDIRECT PROGRAM EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD USES SALARY INFORMATION FROM THE LOCAL SCHOOL DISTRICT, STATEWIDE NONPROFIT SALARY SURVEY (FOR THE APPROPRIATE TYPE AND COMPARABLE BUDGET OF ORGANIZATION), AND REGIONAL SURVEY FROM A NORTH CAROLINA COUNTERPART IN ORDER TO DETERMINE COMPENSATION OF THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER AS WELL AS OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE BOARD USES SALARY INFORMATION FROM THE LOCAL SCHOOL DISTRICT, STATEWIDE NONPROFIT SALARY SURVEY (FOR THE APPROPRIATE TYPE AND COMPARABLE BUDGET OF ORGANIZATION), AND REGIONAL SURVEY FROM A NORTH CAROLINA COUNTERPART IN ORDER TO DETERMINE COMPENSATION OF THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER AS WELL AS OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
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Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $221,493
- Liabilities
- $100,134
- Net assets
- $121,359
- Revenue
- $1,987,084
- Expenses
- $1,963,614
- Net income
- $23,470
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