Civic Intelligence

South Carolina First Steps to School Readiness Partnership - Richland

990 • Fiscal year 2022 • EIN 57-1097865

Jul 01, 2021 to Jun 30, 2022 • Filed on May 08, 2023

Organization ProfileSCFIRSTSTEPS.ORG/RICHLAND
Post Office Box 429Greenwood, SC 29648

(803) 256-7237

Siviq Scores

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

Liabilities / Assets

81st percentile

0.42x

Higher debt load relative to assets than 81% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

45th percentile

0.06x

Higher debt load relative to revenue than 45% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

31st percentile

-1.7%

Higher net margin than 31% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

63rd percentile

$88,470

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

9th percentile

-18%

Faster asset growth than 9% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

47th percentile

4.1%

Faster revenue growth than 47% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets81st percentile

Assets

Down

$444,769

Down $98,590 (-18%) from 2021

Net Assets

Down

$256,332

Down $52,906 (-17%) from 2021

Liabilities

Down

$188,437

Down $45,684 (-20%) from 2021

Revenue And Expenses
Liabilities / Revenue45th percentileNet Margin31st percentile

Revenue

Up

$3,130,463

Up $122,613 (+4.1%) from 2021

Expenses

Up

$3,183,369

Up $253,053 (+8.6%) from 2021

Net Income

Down

-$52,906

Down $130,440 (-168%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

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

$1.0M$500K$0Assets 2010: $236,756Liabilities 2010: $99,778Net Assets 2010: $136,9782010Assets 2011: $393,593Liabilities 2011: $149,481Net Assets 2011: $244,1122011Assets 2012: $523,985Liabilities 2012: $133,727Net Assets 2012: $390,2582012Assets 2013: $289,735Liabilities 2013: $123,593Net Assets 2013: $166,1422013Assets 2014: $237,101Liabilities 2014: $103,259Net Assets 2014: $133,8422014Assets 2015: $266,346Liabilities 2015: $113,291Net Assets 2015: $153,0552015Assets 2016: $289,064Liabilities 2016: $116,488Net Assets 2016: $172,5762016Assets 2017: $225,438Liabilities 2017: $127,549Net Assets 2017: $97,8892017Assets 2018: $221,493Liabilities 2018: $100,134Net Assets 2018: $121,3592018Assets 2019: $337,481Liabilities 2019: $126,084Net Assets 2019: $211,3972019Assets 2020: $436,317Liabilities 2020: $204,613Net Assets 2020: $231,7042020Assets 2021: $543,359Liabilities 2021: $234,121Net Assets 2021: $309,2382021Assets 2022: $444,769Liabilities 2022: $188,437Net Assets 2022: $256,3322022Assets 2023: $627,037Liabilities 2023: $308,069Net Assets 2023: $318,9682023Assets 2024: $936,163Liabilities 2024: $669,711Net Assets 2024: $266,4522024

Highlighted filing

2022

Assets$444,769
Liabilities$188,437
Net Assets$256,332
Open 2022 Filing

Operations Trend

Revenue Growth47th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,259,4302010Expenses 2011: $2,115,9442011Expenses 2012: $2,689,0792012Expenses 2013: $2,339,8782013Revenue 2014: $1,923,489Expenses 2014: $1,955,789Net Income 2014: -$32,3002014Revenue 2015: $1,876,823Expenses 2015: $1,857,610Net Income 2015: $19,2132015Revenue 2016: $1,947,504Expenses 2016: $1,927,983Net Income 2016: $19,5212016Revenue 2017: $2,028,425Expenses 2017: $2,103,112Net Income 2017: -$74,6872017Revenue 2018: $1,987,084Expenses 2018: $1,963,614Net Income 2018: $23,4702018Revenue 2019: $2,050,181Expenses 2019: $1,960,143Net Income 2019: $90,0382019Revenue 2020: $2,893,520Expenses 2020: $2,873,213Net Income 2020: $20,3072020Revenue 2021: $3,007,850Expenses 2021: $2,930,316Net Income 2021: $77,5342021Revenue 2022: $3,130,463Expenses 2022: $3,183,369Net Income 2022: -$52,9062022Revenue 2023: $3,566,071Expenses 2023: $3,503,435Net Income 2023: $62,6362023Revenue 2024: $4,000,947Expenses 2024: $4,053,463Net Income 2024: -$52,5162024

Highlighted filing

2022

Revenue$3,130,463
Expenses$3,183,369
Net Income-$52,906
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 8, 2023
Return Version
2021v4.0
Gross Receipts
$3,130,463
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.

South carolina first steps works collaboratively to ensure that all children start school ready to reach their highest potential with engaged support from their parents, caregivers, and communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$177,120$313,219▲ $136,099
Accounts Receivable$352,813$130,125▼ $222,688
Prepaid Expenses and Deferred Charges$13,426$1,425▼ $12,001
Total Assets$543,359$444,769▼ $98,590
Liabilities
Accounts Payable and Accrued Expenses$234,121$188,437▼ $45,684
Total Liabilities$234,121$188,437▼ $45,684
Net Assets / Fund Balance
Net Assets With Donor Restrictions$309,238--
Net Assets Without Donor Restrictions-$256,332-
Total Net Assets Fund Balance$309,238$256,332▼ $52,906
Total Liabilities and Net Assets / Fund Balance$543,359$444,769▼ $98,590
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Marcia BaconExecutive DiFT$88,470$88,470

Board Members and Trustees

NameTitle
Davida PriceChair
Rita PaulVice Chair
Amanda GlowackiBoard Member
Barbara ScottBoard Member
Brittany SingletonBoard Member
Charla SimonsBoard Member
Christine LeblancBoard Member
David LyonBoard Member
Heather MccueBoard Member
Henrietta RobinsonBoard Member
Kimberly JohnsonBoard Member
Lauren BrennanBoard Member
Mary BaileyBoard Member
Patricia ArmstrongBoard Member
Quinne EvansBoard Member
Rhonda WileyBoard Member
Scott SmoakBoard Member
Sherry WhatleyBoard Member
Terri ThompsonBoard Member
William JeterBoard Member
Rachael FulmerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,130,433
Program Service Revenue
$0
Investment Income
$30
Other Revenue
$0
All Other Contributions
$299,669
Change in Net Assets
$-52,906

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,130,463
Total Revenue per Audited Statements
$3,130,463
Total Revenue per Form 990
$3,130,463
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,287,402
Other Expenses$895,967
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,826,221--$1,826,221
Other Employee Benefits$225,909$9,916-$235,825
Payroll Taxes$130,543$6,343-$136,886
Occupancy$98,641$6,835-$105,476
Fees for Services Other$59,048$37,686-$96,734
Office Expenses$78,971$10,605-$89,576
Current Officers, Directors, Trustees, and Key Employees$60,214$28,256-$88,470
Other Expenses$47,036$6,875-$53,911
All Other Expenses$32,305$3,394-$35,699
Information Technology$30,753$3,684-$34,437
Travel$22,240$3,370-$25,610
Insurance$5,356$1,251-$6,607
Total Functional Expenses$3,048,198$135,171$0$3,183,369

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,183,369
Total Expenses per Audited Statements$3,183,369
Total Expenses per Form 990$3,183,369
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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. 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

“Budget amounts, including compensation, are submitted for approval to the south carolina office of first steps.”

Form 990, Page 6, Part VI, Line 15B

“Budget amounts, including compensation, are submitted for approval to the south carolina office of first steps.”

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
2023-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marcia Bacon
Formed
1999
Legal Domicile
Sc
Voting Board Members
21
Independent Board Members
21
Employees
76

Preparer

Firm
Manley Garvin LLC
Address
PO BOX 429, GREENWOOD, SC 29648
Preparer
Joshua C Garvin
Phone
8642294951
Supplemental Narrative

Additional Explanations

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

“Core functions/community partnerships/public awareness”

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IRS990/MissionDesc0SOUTH CAROLINA FIRST STEPS WORKS COLLABORATIVELY TO ENSURE THAT ALL CHILDREN START SCHOOL READY TO REACH THEIR HIGHEST POTENTIAL WITH ENGAGED SUPPORT FROM THEIR PARENTS, CAREGIVERS, AND COMMUNITIES.
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IRS990/OtherExpensesGrp/Desc1PROGRAM PURCHASED SERVICE
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IRS990/PrincipalOfficerNm0MARCIA BACON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0CHILDCARE 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 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.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0426351
IRS990/ProgSrvcAccomActy3Grp/Desc0PARENTS 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.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0438470
IRS990/ProgSrvcAccomActyOtherGrp/Desc0CORE FUNCTIONS/COMMUNITY PARTNERSHIPS/PUBLIC AWARENESS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CORE FUNCTIONS/COMMUNITY PARTNERSHIPS/PUBLIC AWARENESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A 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/ExplanationTxt2THE 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 INVOLVED WITH DECISIONS REGARDING ORGANIZATIONS THEY REPRESENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BUDGET AMOUNTS, INCLUDING COMPENSATION, ARE SUBMITTED FOR APPROVAL TO THE SOUTH CAROLINA OFFICE OF FIRST STEPS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BUDGET AMOUNTS, INCLUDING COMPENSATION, ARE SUBMITTED FOR APPROVAL TO THE SOUTH CAROLINA OFFICE OF FIRST STEPS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 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/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$444,769
Liabilities
$188,437
Net assets
$256,332
Revenue
$3,130,463
Expenses
$3,183,369
Net income
-$52,906
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.67$0.27$4.00$4.05$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.31$0.32$3.57$3.50$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.44$0.19$0.26$3.13$3.18$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.54$0.23$0.31$3.01$2.93$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.44$0.20$0.23$2.89$2.87$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.34$0.13$0.21$2.05$1.96$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.10$0.12$1.99$1.96$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.23$0.13$0.10$2.03$2.10$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.29$0.12$0.17$1.95$1.93$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.27$0.11$0.15$1.88$1.86$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.24$0.10$0.13$1.92$1.96$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.12$0.17$2.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.13$0.39$2.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.15$0.24$2.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.10$0.14$1.26