Union County Office of First Steps

“A copy of form 990 is made available to the executive director for review prior to filing. The financial information reported on form 990 is based primarily upon the organization's audited financial statements, which are provided to the board.”

“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.”

“Budget amounts, including compensation, are submitted for approval to the south carolina office of first steps. The organization does not have any employees. Rather, individuals who perform "employee related" services for the organization are employed by the union county school district and the organization reimburses the school district for these amounts under the terms of the contract.”

“Budget amounts, including compensation, are submitted for approval to the south carolina office of first steps. The organization does not have any employees. Rather, individuals who perform "employee related" services for the organization are employed by the union county school district and the organization reimburses the school district for these amounts under the terms of the contract.”

“The organization's governing documents, conflict of interest policy, and financial statements are made available for public inspection upon request.”

“School transition developed by south carolina first steps and identified as a promising state practice by the national governor's association in 2005, school transition is a home visitation program pairing families of high-risk kindergartners with their future teachers during the summer before school entry. Teachers complete six visits with each family, centered upon classroom and content expectations.”

“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.”