Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
South Carolina First Steps to School Readiness Partnership - Richland
990 • Fiscal year 2019 • EIN 57-1097865
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.37x
Liabilities / Revenue
43rd percentile
Higher debt load relative to revenue than 43% of similar nonprofits.
Net Margin
53rd percentile
Higher net margin than 53% of similar nonprofits.
Top Officer Pay
60th percentile
Higher top officer pay than 60% of similar nonprofits.
Top officer pay equals 4.0% of source-year revenue.
Asset Growth
91st percentile
Faster asset growth than 91% of similar nonprofits.
Revenue Growth
48th percentile
Faster revenue growth than 48% of similar nonprofits.
Balance Sheet
Assets
Up$337,481
Up $115,988 (+52%) from 2018
Net Assets
Up$211,397
Up $90,038 (+74%) from 2018
Liabilities
Up$126,084
Up $25,950 (+26%) from 2018
Revenue And Expenses
Revenue
Up$2,050,181
Up $63,097 (+3.2%) from 2018
Expenses
Down$1,960,143
Down $3,471 (-0.2%) from 2018
Net Income
Up$90,038
Up $66,568 (+284%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2018 to Jun 30, 2019
- Signed
- Apr 22, 2020
- Return Version
- 2018v3.2
- Gross Receipts
- $2,050,181
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 | $149,728 | $300,861 | ▲ $151,133 |
| Accounts Receivable | $71,724 | $33,763 | ▼ $37,961 |
| Prepaid Expenses and Deferred Charges | $41 | $2,857 | ▲ $2,816 |
| Total Assets | $221,493 | $337,481 | ▲ $115,988 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $100,134 | $126,084 | ▲ $25,950 |
| Total Liabilities | $100,134 | $126,084 | ▲ $25,950 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $121,359 | $211,397 | ▲ $90,038 |
| Total Net Assets Fund Balance | $121,359 | $211,397 | ▲ $90,038 |
| Total Liabilities and Net Assets / Fund Balance | $221,493 | $337,481 | ▲ $115,988 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Marcia Bacon | Executive Di | FT | $81,663 | $81,663 |
Board Members and Trustees
| Name | Title |
|---|---|
| Davida Price | Chair |
| Amanda Glowacki | Board Member |
| Arlene Bowers Andrews | Board Member |
| Barbara Scott | Board Member |
| Brandy Kerwin | Board Member |
| Christine Leblanc | Board Member |
| Christopher Felder | Board Member |
| David Lyon | Board Member |
| David Martinez | Board Member |
| Gina Carter | Board Member |
| Heather Mccue | Board Member |
| Henrietta Robinson | Board Member |
| Jane Wyatt | Board Member |
| Kate Ascetta | Board Member |
| Patricia Armstrong | Board Member |
| Penny Dininny | Board Member |
| Quinne Evans | Board Member |
| Rachael Fulmer | Board Member |
| Rita Paul | Board Member |
| Shawn Suber | Board Member |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $2,050,152
- Program Service Revenue
- $0
- Investment Income
- $29
- Other Revenue
- $0
- All Other Contributions
- $9,559
- Change in Net Assets
- $90,038
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $2,050,181
- Total Revenue per Audited Statements
- $2,050,181
- Total Revenue per Form 990
- $2,050,181
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,477,770 |
| Other Expenses | $482,373 |
| 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 | $1,238,906 | $8,823 | - | $1,247,729 |
| Other Employee Benefits | $135,899 | $2,537 | - | $138,436 |
| Payroll Taxes | $90,514 | $1,091 | - | $91,605 |
| Fees for Services Other | $85,698 | $1,970 | - | $87,668 |
| Occupancy | $77,469 | $1,261 | - | $78,730 |
| Office Expenses | $51,658 | $7,822 | - | $59,480 |
| Travel | $29,892 | $433 | - | $30,325 |
| Other Expenses | $7,946 | $10,242 | - | $18,188 |
| All Other Expenses | $1,136 | $7,374 | - | $8,510 |
| Insurance | $4,213 | $394 | - | $4,607 |
| Total Functional Expenses | $1,918,554 | $41,589 | $0 | $1,960,143 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,960,143 |
| Total Expenses per Audited Statements | $1,960,143 |
| Total Expenses per Form 990 | $1,960,143 |
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 |
|---|---|---|---|---|
| Heather Mccue | Board Member | County Library | No | $9,500 |
| Davida Price | Board Member | Davida Price | No | $30 |
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 early head start in order to determine compensation of the organization's chief executive officer as well as other officers and key employees of the organization. Board members are not compensated.”
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 early head start 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 and on the organization's website.”
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
- 2020-04-22
Organization Details
- Principal Officer
- Marcia Bacon
- Formed
- 1999
- Legal Domicile
- Sc
- Voting Board Members
- 20
- Independent Board Members
- 20
- Employees
- 55
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
“CORE FUNCTIONS”
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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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| 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 9,530 AS EXPENSE FOR THE YEAR ENDED JUNE 30, 2019 RELATED TO THE SERVICES PROVIDED BY THESE CONTRACTORS. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE L, PART V |
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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 | CORE FUNCTIONS |
| 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 EARLY HEAD START IN ORDER TO DETERMINE COMPENSATION OF THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER AS WELL AS OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION. BOARD MEMBERS ARE NOT COMPENSATED. |
| 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 EARLY HEAD START 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 AND ON THE ORGANIZATION'S WEBSITE. |
| 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
2019 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $337,481
- Liabilities
- $126,084
- Net assets
- $211,397
- Revenue
- $2,050,181
- Expenses
- $1,960,143
- Net income
- $90,038