Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
South Carolina First Steps to School Readiness Board of Trustees-Oconee
990 • Fiscal year 2024 • EIN 57-1097866
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.26x
Liabilities / Revenue
59th percentile
Higher debt load relative to revenue than 59% of similar nonprofits.
Net Margin
34th percentile
Higher net margin than 34% of similar nonprofits.
Top Officer Pay
67th percentile
Higher top officer pay than 67% of similar nonprofits.
Top officer pay equals 8.0% of source-year revenue.
Asset Growth
8th percentile
Faster asset growth than 8% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
Balance Sheet
Assets
Down$90,880
Down $31,793 (-26%) from 2023
Net Assets
Down$67,506
Down $12,384 (-16%) from 2023
Liabilities
Down$23,374
Down $19,409 (-45%) from 2023
Revenue And Expenses
Revenue
Up$623,758
Up $62,957 (+11%) from 2023
Expenses
Up$636,142
Up $100,182 (+19%) from 2023
Net Income
Down-$12,384
Down $37,225 (-150%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2023 to Jun 30, 2024
- Signed
- May 1, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $623,758
Mission and Program Overview
Mission
Our vision is that all children in oconee county will have the care they need to grow and develop to their full potential.
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $100,975 | $86,132 | ▼ $14,843 |
| Accounts Receivable | $18,310 | - | - |
| Prepaid Expenses and Deferred Charges | $3,388 | $4,748 | ▲ $1,360 |
| Total Assets | $122,673 | $90,880 | ▼ $31,793 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $42,783 | $23,374 | ▼ $19,409 |
| Total Liabilities | $42,783 | $23,374 | ▼ $19,409 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $79,890 | $67,506 | ▼ $12,384 |
| Total Net Assets Fund Balance | $79,890 | $67,506 | ▼ $12,384 |
| Total Liabilities and Net Assets / Fund Balance | $122,673 | $90,880 | ▼ $31,793 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Daby Snipes | Executive Di | FT | $50,000 | $50,000 |
Board Members and Trustees
| Name | Title |
|---|---|
| Vanessa Earle | Chair |
| Breanne Alexander | Vice Chair |
| Alice Lee | Board Member |
| Blair Hinson | Board Member |
| Lacey Moore | Board Member |
| Nivia Miranda | Board Member |
| Reg Tatum | Board Member |
| Sharon Jenkins | Board Member |
| Kaylee Osbon | Executive Di |
| Ashley Robertson | Secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $623,696
- Program Service Revenue
- $0
- Investment Income
- $62
- Other Revenue
- $0
- All Other Contributions
- $385,134
- Change in Net Assets
- $-12,384
Noncash Contribution Practices
- Property subject to holding requirements
- No
- Reviewed unusual noncash gifts
- No
- Third parties used for noncash contributions
- No
Noncash Contributions
| Contribution Type | Contribution Count | Reported Amount |
|---|---|---|
| Other Non Cash Contri Table | 1 | $371,272 |
| Total Noncash Contributions | 1 | $371,272 |
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $252,486
- Revenue Not Reported on Financial Statements
- $371,272
- Other Revenue Adjustments
- $371,272
- Total Revenue per Audited Statements
- $252,486
- Total Revenue per Form 990
- $623,758
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $581,418 |
| Salaries, Compensation, and Employee Benefits | $54,724 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $42,083 | $7,917 | - | $50,000 |
| Other Expenses | $12,433 | $10,226 | - | $22,659 |
| Fees for Services Other | $4,000 | $2,000 | - | $6,000 |
| Payroll Taxes | $3,283 | $606 | - | $3,889 |
| Travel | $2,409 | - | - | $2,409 |
| Office Expenses | $734 | $1,465 | - | $2,199 |
| Insurance | - | $2,061 | - | $2,061 |
| Information Technology | $1,553 | $253 | - | $1,806 |
| Other Salaries and Wages | $835 | - | - | $835 |
| Total Functional Expenses | $606,063 | $30,079 | $0 | $636,142 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $636,142 |
| Expenses Not Reported on Financial Statements | $371,272 |
| Other Expense Adjustments | $371,272 |
| Expenses per Audited Statements | $264,870 |
| Total Expenses per Audited Statements | $264,870 |
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 |
|---|---|---|---|---|
| Vanessa Earle | Board Member | Services | No | $76,000 |
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 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
- 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 not be 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
- Oconee County First Steps to
- EIN
- 57-1097866
- Phone
- 8649853342
- Address
- POST OFFICE BOX 429, GREENWOOD, SC 29648
Signing Officer
- Name
- Kaylee Osbon
- Title
- Executive Director
- Phone
- 8649853342
- Signed
- 2025-05-01
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Kaylee Osbon
- Formed
- 1999
- Legal Domicile
- Sc
- Voting Board Members
- 10
- Independent Board Members
- 10
- Employees
- 1
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
“Other indirect program expenses”
Form 990, Part XI, Line 9
“Books from dolly parton imagination library -371,272 books from dolly parton imagination library 371,272”
Form 990, Part XII
“The accompanying financial statements have been prepared on the modified cash basis of accounting, which is a comprehensive basis of accounting other than generally accepted accounting principles. Program revenues are recognized when properly earned and realizable. Expenses are recorded in the period in which they are incurred. The basis of accounting adopted by the local partnership differs from generally accepted accounting principles primarily because it recognizes long lived assets and other costs which benefit more than one period as expenses in the year purchased, and it recognizes certain expenses when paid such as vacation and sick time for employees.”
Financial Statement Notes
Schedule D, Page 3, Part X
“The basis of accounting followed by the partnership requires 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, 2024 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. The local partnership is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”
Schedule D, Page 4, Part XI, Line 4B
“Books from dolly parton imagination library 371,272”
Schedule D, Page 4, Part XII, Line 4B
“Books from dolly parton imagination library 371,272”
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| IRS990/OtherExpensesGrp/Desc | 1 | PROGRAM PURCHASED SERVICE |
| IRS990/OtherExpensesGrp/Desc | 2 | PROGRAM PURCHASED SUPPLIE |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 5551 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 10226 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 371272 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 95153 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 72308 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 12433 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 371272 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 95153 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 77859 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 22659 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 835 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 835 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 606 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 3283 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 3889 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 3388 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 4748 |
| IRS990/PrincipalOfficerNm | 0 | KAYLEE OSBON |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | FAMILY 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 PARENTS AS TEACHERS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 166100 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | SCHOOL 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. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 24254 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | OTHER INDIRECT PROGRAM EXPENSES |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 392092 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 560745 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 56 |
| IRS990/PYOtherExpensesAmt | 0 | 482135 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 24841 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 53825 |
| IRS990/PYTotalExpensesAmt | 0 | 535960 |
| IRS990/PYTotalRevenueAmt | 0 | 560801 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -12384 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 623696 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 560745 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 230949 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 207455 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 188549 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1811394 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt | 0 | 4474 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt | 0 | 4074 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1500 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 10048 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 62 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 56 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 9 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 7 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 6 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 140 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99990 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99990 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1821442 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 628170 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 564819 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 230949 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 207455 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 190049 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1821442 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1821582 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 371272 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 264870 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 371272 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 371272 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 371272 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 252486 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE BASIS OF ACCOUNTING FOLLOWED BY THE PARTNERSHIP REQUIRES 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, 2024 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. 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/ExplanationTxt | 1 | BOOKS FROM DOLLY PARTON IMAGINATION LIBRARY 371,272 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | BOOKS FROM DOLLY PARTON IMAGINATION LIBRARY 371,272 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XI, LINE 4B |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE D, PAGE 4, PART XII, LINE 4B |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 636142 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 623758 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 252486 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 264870 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | VANESSA EARLE |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | BOARD MEMBER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 76000 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | SERVICES |
| 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 PARTNERSHIPS 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. THE LOCAL PARTNERSHIP CONSUMMATED ARMS LENGTH TRANSACTIONS WITH THESE ENTITIES TO PROVIDE CERTAIN SERVICES RELATED TO THE MISSION OF THE LOCAL PARTNERSHIP. THE LOCAL PARTNERSHIP HAS RECOGNIZED APPROXIMATELY 76,000 AS EXPENSE FOR THE YEARS ENDED JUNE 30, 2024 AND 2023 RELATED TO THE SERVICES PROVIDED BY THESE CONTRACTORS. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE L, PART V |
| IRS990ScheduleM/AnyPropertyThatMustBeHeldInd | 0 | false |
| IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt | 0 | 1 |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt | 0 | 371272 |
| IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd | 0 | false |
| IRS990ScheduleM/ThirdPartiesUsedInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OTHER INDIRECT PROGRAM EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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 | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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 | 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 ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | BOOKS FROM DOLLY PARTON IMAGINATION LIBRARY -371,272 BOOKS FROM DOLLY PARTON IMAGINATION LIBRARY 371,272 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ACCOMPANYING FINANCIAL STATEMENTS HAVE BEEN PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. PROGRAM REVENUES ARE RECOGNIZED WHEN PROPERLY EARNED AND REALIZABLE. EXPENSES ARE RECORDED IN THE PERIOD IN WHICH THEY ARE INCURRED. THE BASIS OF ACCOUNTING ADOPTED BY THE LOCAL PARTNERSHIP DIFFERS FROM GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PRIMARILY BECAUSE IT RECOGNIZES LONG LIVED ASSETS AND OTHER COSTS WHICH BENEFIT MORE THAN ONE PERIOD AS EXPENSES IN THE YEAR PURCHASED, AND IT RECOGNIZES CERTAIN EXPENSES WHEN PAID SUCH AS VACATION AND SICK TIME FOR EMPLOYEES. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XII |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | true |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | SOUTH CAROLINA FIRST STEPS TO SCHOO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 571087576 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501C3 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | SC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | STATE OFFI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | 7 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 636 ROSEWOOD DR |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | COLUMBIA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 29201 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | false |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 181150 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | CASH RECEIVED |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | SOUTH CAROLINA FIRST STEPS TO SCHOO |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | C |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 122673 |
| IRS990/TotalAssetsEOYAmt | 0 | 90880 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 122673 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 90880 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 623696 |
| IRS990/TotalEmployeeCnt | 0 | 1 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 30079 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 606063 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 636142 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 42783 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 23374 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 42783 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 23374 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 79890 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 67506 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $90,880
- Liabilities
- $23,374
- Net assets
- $67,506
- Revenue
- $623,758
- Expenses
- $636,142
- Net income
- -$12,384