Civic Intelligence

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

990 • Fiscal year 2024 • EIN 57-1097867

Jul 01, 2023 to Jun 30, 2024 • Filed on May 08, 2025

Organization ProfileWWW.SALUDAFIRSTSTEPS.ORG
Post Office 429Greenwood, SC 29648

(864) 321-1441

Siviq Scores

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

Liabilities / Assets

80th percentile

0.11x

Higher debt load relative to assets than 80% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.04x

Higher debt load relative to revenue than 75% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

47th percentile

1.6%

Higher net margin than 47% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

88th percentile

$30,138

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 13.2% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

29th percentile

-13%

Faster asset growth than 29% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

40th percentile

-4.4%

Faster revenue growth than 40% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets80th percentile

Assets

Down

$73,955

Down $11,227 (-13%) from 2023

Net Assets

Up

$65,746

Up $3,594 (+5.8%) from 2023

Liabilities

Down

$8,209

Down $14,821 (-64%) from 2023

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin47th percentile

Revenue

Down

$227,680

Down $10,364 (-4.4%) from 2023

Expenses

Down

$224,086

Down $8,824 (-3.8%) from 2023

Net Income

Down

$3,594

Down $1,540 (-30%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

$200K$150K$100K$50K$0Assets 2010: $141,419Liabilities 2010: $48,316Net Assets 2010: $93,1032010Assets 2011: $162,920Liabilities 2011: $74,235Net Assets 2011: $88,6852011Assets 2012: $115,951Liabilities 2012: $22,115Net Assets 2012: $93,8362012Assets 2013: $92,004Liabilities 2013: $14,974Net Assets 2013: $77,0302013Assets 2014: $103,825Liabilities 2014: $13,636Net Assets 2014: $90,1892014Assets 2015: $128,421Liabilities 2015: $18,267Net Assets 2015: $110,1542015Assets 2016: $94,443Liabilities 2016: $26,730Net Assets 2016: $67,7132016Assets 2017: $115,048Liabilities 2017: $48,648Net Assets 2017: $66,4002017Assets 2018: $97,205Liabilities 2018: $34,678Net Assets 2018: $62,5272018Assets 2019: $82,794Liabilities 2019: $17,119Net Assets 2019: $65,6752019Assets 2020: $67,112Liabilities 2020: $17,845Net Assets 2020: $49,2672020Assets 2021: $105,077Liabilities 2021: $56,145Net Assets 2021: $48,9322021Assets 2022: $79,508Liabilities 2022: $22,490Net Assets 2022: $57,0182022Assets 2023: $85,182Liabilities 2023: $23,030Net Assets 2023: $62,1522023Assets 2024: $73,955Liabilities 2024: $8,209Net Assets 2024: $65,7462024

Highlighted filing

2024

Assets$73,955
Liabilities$8,209
Net Assets$65,746
Open 2024 Filing

Operations Trend

Revenue Growth40th percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $275,890Expenses 2010: $281,701Net Income 2010: -$5,8112010Expenses 2011: $274,2532011Expenses 2012: $226,9482012Expenses 2013: $229,1002013Revenue 2014: $178,826Expenses 2014: $165,665Net Income 2014: $13,1612014Revenue 2015: $144,392Expenses 2015: $124,427Net Income 2015: $19,9652015Revenue 2016: $143,340Expenses 2016: $185,781Net Income 2016: -$42,4412016Revenue 2017: $216,907Expenses 2017: $218,220Net Income 2017: -$1,3132017Revenue 2018: $207,261Expenses 2018: $211,134Net Income 2018: -$3,8732018Revenue 2019: $209,669Expenses 2019: $206,521Net Income 2019: $3,1482019Revenue 2020: $191,913Expenses 2020: $208,321Net Income 2020: -$16,4082020Revenue 2021: $204,443Expenses 2021: $204,778Net Income 2021: -$3352021Revenue 2022: $212,553Expenses 2022: $204,467Net Income 2022: $8,0862022Revenue 2023: $238,044Expenses 2023: $232,910Net Income 2023: $5,1342023Revenue 2024: $227,680Expenses 2024: $224,086Net Income 2024: $3,5942024

Highlighted filing

2024

Revenue$227,680
Expenses$224,086
Net Income$3,594
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 8, 2025
Return Version
2023v6.0
Gross Receipts
$227,680
Mission and Program Overview

Mission

Our vision is that every south carolina child will arrive at kindergarten ready to succeed.

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$85,182$73,955▼ $11,227
Total Assets$85,182$73,955▼ $11,227
Liabilities
Accounts Payable and Accrued Expenses$23,030$8,209▼ $14,821
Total Liabilities$23,030$8,209▼ $14,821
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$62,152$65,746▲ $3,594
Total Net Assets Fund Balance$62,152$65,746▲ $3,594
Total Liabilities and Net Assets / Fund Balance$85,182$73,955▼ $11,227
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Kim CharikerExecutive DiFT$30,138$30,138

Board Members and Trustees

NameTitle
Angela ErhardtChair
Jennifer CampbellVice Chair
Candace BushBoard Member
Cecelia YonceBoard Member
Christy MarshallBoard Member
Courtney ClarkBoard Member
Cynthia HowardBoard Member
Elizabeth G MccartneyBoard Member
Freda GanttBoard Member
Nancy JordanBoard Member
Rachel PorterBoard Member
Shanna MyersBoard Member
Lynn PadgettSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$227,628
Program Service Revenue
$0
Investment Income
$52
Other Revenue
$0
All Other Contributions
$18,828
Change in Net Assets
$3,594

Audited Revenue Reconciliation

Revenue per Audited Statements
$227,680
Total Revenue per Audited Statements
$227,680
Total Revenue per Form 990
$227,680
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$157,185
Salaries, Compensation, and Employee Benefits$66,901
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$20,415$9,723-$30,138
Other Salaries and Wages$18,380--$18,380
Other Employee Benefits$11,020$3,674-$14,694
Travel$5,657$1,389-$7,046
Office Expenses$3,014$1,203-$4,217
Payroll Taxes$2,950$739-$3,689
Insurance$2,321$774-$3,095
Information Technology$1,936$491-$2,427
Other Expenses$1,354$451-$1,805
All Other Expenses$120$1,305-$1,425
Total Functional Expenses$204,337$19,749$0$224,086

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$224,086
Total Expenses per Audited Statements$224,086
Total Expenses per Form 990$224,086
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$63,800
Rachel PorterBoard MemberSaluda County LibrarNo$13,100
Chariker KimEdKim CharikerNo$5,100
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
Saluda County First Steps to
EIN
57-1097867
Phone
8643211441
Address
POST OFFICE 429, GREENWOOD, SC 29648

Signing Officer

Name
Kim Chariker
Title
Executive Director
Phone
8649930610
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kim Chariker
Formed
1999
Legal Domicile
Sc
Voting Board Members
14
Independent Board Members
14
Employees
2

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 4D

“Core functions, school transition”

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.”

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2RACHEL PORTER
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt15100
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0SCHOOL DISTRICT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1KIM CHARIKER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2SALUDA COUNTY LIBRAR
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 RELATED TO THE MISSION OF THE LOCAL PARTNERSHIP. THE LOCAL PARTNERSHIP HAS RECOGNIZED APPROXIMATELY 82,000 AS EXPENSE FOR THE YEAR ENDED JUNE 30,2024 RELATED TO SERVICES PROVIDED BY THESE CONTRACTORS.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PER 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CORE FUNCTIONS, SCHOOL TRANSITION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A 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/ExplanationTxt3THE 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/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$73,955
Liabilities
$8,209
Net assets
$65,746
Revenue
$227,680
Expenses
$224,086
Net income
$3,594
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.74$0.08$0.66$2.28$2.24$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.85$0.23$0.62$2.38$2.33$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.80$0.22$0.57$2.13$2.04$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.05$0.56$0.49$2.04$2.05$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.67$0.18$0.49$1.92$2.08$0.16
2019Detailed filing. Detailed filing data is available for this year.$0.83$0.17$0.66$2.10$2.07$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.97$0.35$0.63$2.07$2.11$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.15$0.49$0.66$2.17$2.18$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.94$0.27$0.68$1.43$1.86$0.42
2015Detailed filing. Detailed filing data is available for this year.$1.28$0.18$1.10$1.44$1.24$0.20
2014Detailed filing. Detailed filing data is available for this year.$1.04$0.14$0.90$1.79$1.66$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.15$0.77$2.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.22$0.94$2.27
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$0.74$0.89$2.74
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$0.48$0.93$2.76$2.82$0.06