Civic Intelligence

South Carolina First Steps To

990 • Fiscal year 2016 • EIN 57-1097951

Jul 01, 2015 to Jun 30, 2016 • Filed on May 09, 2017

110 East Court Street No 500Greenville, SC 29601

(803) 981-5780

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.22x

Higher debt load relative to assets than 72% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

70th percentile

0.15x

Higher debt load relative to revenue than 70% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

83rd percentile

27%

Higher net margin than 83% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

89th percentile

$106,987

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 16.7% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

92nd percentile

66%

Faster asset growth than 92% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

73rd percentile

19%

Faster revenue growth than 73% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$432,973

Up $172,606 (+66%) from 2015

Net Assets

Up

$338,720

Up $171,932 (+103%) from 2015

Liabilities

Up

$94,253

Up $674 (+0.7%) from 2015

Revenue

Up

$640,068

Up $101,734 (+19%) from 2015

Expenses

Down

$468,138

Down $6,984 (-1.5%) from 2015

Net Income

Up

$171,930

Up $108,718 (+172%) from 2015

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $448,504Liabilities 2010: $325,679Net Assets 2010: $122,8252010Assets 2011: $211,845Liabilities 2011: $129,313Net Assets 2011: $82,5322011Assets 2012: $182,059Liabilities 2012: $82,112Net Assets 2012: $99,9472012Assets 2013: $223,554Liabilities 2013: $117,141Net Assets 2013: $106,4132013Assets 2014: $214,239Liabilities 2014: $110,663Net Assets 2014: $103,5762014Assets 2015: $260,367Liabilities 2015: $93,579Net Assets 2015: $166,7882015Assets 2016: $432,973Liabilities 2016: $94,253Net Assets 2016: $338,7202016Assets 2017: $249,517Liabilities 2017: $150,098Net Assets 2017: $99,4192017Assets 2018: $191,393Liabilities 2018: $173,329Net Assets 2018: $18,0642018Assets 2019: $206,909Liabilities 2019: $163,685Net Assets 2019: $43,2242019Assets 2020: $166,445Liabilities 2020: $115,442Net Assets 2020: $51,0032020Assets 2021: $318,200Liabilities 2021: $181,588Net Assets 2021: $136,6122021Assets 2022: $430,058Liabilities 2022: $249,872Net Assets 2022: $180,1862022Assets 2023: $611,487Liabilities 2023: $489,701Net Assets 2023: $121,7862023Assets 2024: $551,709Liabilities 2024: $481,793Net Assets 2024: $69,9162024

Highlighted filing

2016

Assets$432,973
Liabilities$94,253
Net Assets$338,720

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $484,4512010Revenue 2011: $410,392Expenses 2011: $450,622Net Income 2011: -$40,2302011Revenue 2012: $435,901Expenses 2012: $418,486Net Income 2012: $17,4152012Expenses 2013: $465,8742013Revenue 2014: $544,731Expenses 2014: $547,571Net Income 2014: -$2,8402014Revenue 2015: $538,334Expenses 2015: $475,122Net Income 2015: $63,2122015Revenue 2016: $640,068Expenses 2016: $468,138Net Income 2016: $171,9302016Revenue 2017: $602,061Expenses 2017: $841,364Net Income 2017: -$239,3032017Revenue 2018: $768,421Expenses 2018: $849,776Net Income 2018: -$81,3552018Revenue 2019: $872,616Expenses 2019: $847,456Net Income 2019: $25,1602019Revenue 2020: $979,749Expenses 2020: $971,970Net Income 2020: $7,7792020Revenue 2021: $1,180,204Expenses 2021: $1,094,595Net Income 2021: $85,6092021Revenue 2022: $1,313,912Expenses 2022: $1,270,338Net Income 2022: $43,5742022Revenue 2023: $1,672,378Expenses 2023: $1,730,778Net Income 2023: -$58,4002023Revenue 2024: $1,923,387Expenses 2024: $1,975,257Net Income 2024: -$51,8702024

Highlighted filing

2016

Revenue$640,068
Expenses$468,138
Net Income$171,930
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 9, 2017
Return Version
2015v3.0
Gross Receipts
$640,068
Mission and Program Overview

Mission

Early childhood education initiative designed to ensure that sc children arrive at first grade healthy and ready to succeed in school

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$221,410$377,273▲ $155,863
Accounts Receivable$38,957$55,700▲ $16,743
Total Assets$260,367$432,973▲ $172,606
Liabilities
Accounts Payable and Accrued Expenses$93,579$94,253▲ $674
Total Liabilities$93,579$94,253▲ $674
Net Assets / Fund Balance
Unrestricted Net Assets$166,788$338,720▲ $171,932
Total Net Assets Fund Balance$166,788$338,720▲ $171,932
Total Liabilities and Net Assets / Fund Balance$260,367$432,973▲ $172,606
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David LiskExecutive DirectorFT$76,746$30,241$106,987

Board Members and Trustees

NameTitle
Cindy HuntBoard Chair
Carol MannVice Chair
Beth CooperBoard Member
Carol PerkinsBoard Member
Diane WilliamsBoard Member
Dr Winslow ShockBoard Member
Jane CulpBoard Member
Joy BowerBoard Member
Joyce ArgoBoard Member
Mary ChamberlainBoard Member
Mary WatsonBoard Member
Nina FeemsterBoard Member
Patricia SamuelBoard Member
Penny SandersBoard Member
Susan CollierBoard Member
Tenisha PowellBoard Member
Vivian AgursBoard Member
Deborah DukesSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$640,036
Program Service Revenue
$0
Investment Income
$32
Other Revenue
$0
All Other Contributions
$152,920
Change in Net Assets
$171,930
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$232,627
Other Expenses$210,704
Grants and Similar Amounts Paid$24,807
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$112,482--$112,482
Current Officers, Directors, Trustees, and Key Employees$61,875$20,625-$82,500
Other Salaries and Wages$72,176$8,171-$80,347
Other Employee Benefits$48,421$9,814-$58,235
Grants to Domestic Orgs$24,807--$24,807
Travel$24,111--$24,111
Payroll Taxes$9,493$2,052-$11,545
Office Expenses$5,168$1,656-$6,824
Other Expenses$4,500$2,832-$4,500
All Other Expenses$2,557$1,610-$4,167
Insurance-$750-$750
Occupancy$600--$600
Total Functional Expenses$420,628$47,510$0$468,138
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Sunshine HouseRock Hill, SC-Childcare Assistance$11,777
House of JoyRock Hill, SC-Childcare Assistance$5,880
Kids World Too IncRock Hill, SC-Childcare Assistance$3,630
Toddler HouseRock Hill, SC-Childcare Assistance$2,600
Fort Mill Preparatory & Cooperative PreschoolFort Mill, SC-Childcare Assistance$920
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
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The organization has contracted out the accounting functions to cherry bekaert llp.

Form 990, Part VI, Section A, Line 7A

If necessary to assure that all areas of the county or multicounty region are adequately represented and reflect the diversity of the coverage area, each county legislative delegation may appoint up to four additional members to a local partnership board. Of these members, two are appointed by the senate members and two by the house of representative members of the delegation from persons with resources, skills, or knowledge that have specific interests in improving the readiness of young children for school. Each of the following located within a particular first steps partnership coverage area shall designate one member to serve as a member of the local first steps partnership board: (a) county department of social services; (b) county department of health and environmental control; (c) head start or early head start; (d) county library; and (e) each of the school districts in the county.

Form 990, Part VI, Section B, Line 11

The organization's form 990 is prepared and reviewed by cherry bekaert llp.

Form 990, Part VI, Section B, Line 12C

The organization is subject to enforcement and monitoring by the south carolina ethics commission. It is the policy of the organization that board members not be involved with decisions regarding organizations they represent.

Form 990, Part VI, Section B, Line 15

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 local school district and the organization reimburses the school district for these amounts.

Form 990, Part VI, Section C, Line 19

Through the south carolina freedom of information act, all governing documents, the conflict of interest policy and financial statements are available for inspection. Those who wish to inspect these documents must make the request in writing. The documents must then be provided within two weeks of the request.

Filing and Contact Details

Filer

Filer Name
York County First Steps to
EIN
57-1097951
Phone
8039815780
Address
110 EAST COURT STREET NO 500, GREENVILLE, SC 29601

Signing Officer

Name
Alan Robinson
Title
Regional Finance Manager
Phone
8642333681
Signed
2017-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Lisk
Formed
1999
Legal Domicile
Sc
Voting Board Members
18
Independent Board Members
18
Employees
0
Volunteers
26

Preparer

Firm
Cherry Bekaert Llp
Address
110 EAST COURT STREET SUITE 500, GREENVILLE, SC 29601
Preparer
Rachel Gibbons
Phone
8642333981
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Program purchased services: program service expenses 112,482. Management and general expenses 0. Fundraising expenses 0. Total expenses 112,482.

FORM 990, PART XI, LINE 9:

ROUNDING 2.

Raw XML AppendixShowing 400 of 487 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0EARLY CHILDHOOD EDUCATION INITIATIVE DESIGNED TO ENSURE THAT SC CHILDREN ARRIVE AT FIRST GRADE HEALTHY AND READY TO SUCCEED IN SCHOOL
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IRS990/GovernmentGrantsAmt0487116
IRS990/GrantAmt024807
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt024807
IRS990/GrantsToDomesticOrgsGrp/TotalAmt024807
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0640068
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt018
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0750
IRS990/InsuranceGrp/TotalAmt0750
IRS990/InvestmentIncomeGrp/ExclusionAmt032
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt032
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt018
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0EARLY CHILDHOOD EDUCATION INITIATIVE DESIGNED TO ENSURE THAT SC CHILDREN ARRIVE AT FIRST GRADE HEALTHY AND READY TO SUCCEED IN SCHOOL
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0166788
IRS990/NetAssetsOrFundBalancesEOYAmt0338720
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoncashContributionsAmt07000
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0600
IRS990/OccupancyGrp/TotalAmt0600
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01656
IRS990/OfficeExpensesGrp/ProgramServicesAmt05168
IRS990/OfficeExpensesGrp/TotalAmt06824
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt02
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09814
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt048421
IRS990/OtherEmployeeBenefitsGrp/TotalAmt058235
IRS990/OtherExpensesGrp/Desc0PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc1STIPENDS
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3CURRICULUM MATERIALS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02832
IRS990/OtherExpensesGrp/ProgramServicesAmt026051
IRS990/OtherExpensesGrp/ProgramServicesAmt125557
IRS990/OtherExpensesGrp/ProgramServicesAmt22830
IRS990/OtherExpensesGrp/ProgramServicesAmt34500
IRS990/OtherExpensesGrp/TotalAmt026051
IRS990/OtherExpensesGrp/TotalAmt125557
IRS990/OtherExpensesGrp/TotalAmt25662
IRS990/OtherExpensesGrp/TotalAmt34500
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt08171
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt072176
IRS990/OtherSalariesAndWagesGrp/TotalAmt080347
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02052
IRS990/PayrollTaxesGrp/ProgramServicesAmt09493
IRS990/PayrollTaxesGrp/TotalAmt011545
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DAVID LISK
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0538309
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt057074
IRS990/PYInvestmentIncomeAmt025
IRS990/PYOtherExpensesAmt0211009
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt063212
IRS990/PYSalariesCompEmpBnftPaidAmt0207039
IRS990/PYTotalExpensesAmt0475122
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0538334
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0171930
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0633036
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0538309
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0544708
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0472319
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0435885
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02624257
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt030398
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt030398
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt032
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt025
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt023
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt021
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt022
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0123
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct00.99970
IRS990ScheduleA/PublicSupportTotal170Amt02654655
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0663434
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0538309
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0544708
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0472319
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0435885
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02654655
IRS990ScheduleA/TotalSupportAmt02654778
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt05880
IRS990ScheduleI/RecipientTable/CashGrantAmt12600
IRS990ScheduleI/RecipientTable/CashGrantAmt23630
IRS990ScheduleI/RecipientTable/CashGrantAmt311777
IRS990ScheduleI/RecipientTable/CashGrantAmt4920
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CHILDCARE ASSISTANCE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1CHILDCARE ASSISTANCE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2CHILDCARE ASSISTANCE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3CHILDCARE ASSISTANCE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4CHILDCARE ASSISTANCE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0HOUSE OF JOY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1TODDLER HOUSE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2KIDS WORLD TOO INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3THE SUNSHINE HOUSE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4FORT MILL PREPARATORY & COOPERATIVE PRESCHOOL
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01413 FLINT HILL STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1403 S SPRUCE STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2862 SALUDA STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt31895 W MAIN STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt42721 OLD NATION ROAD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0ROCK HILL
IRS990ScheduleI/RecipientTable/USAddress/CityNm1ROCK HILL
IRS990ScheduleI/RecipientTable/USAddress/CityNm2ROCK HILL
IRS990ScheduleI/RecipientTable/USAddress/CityNm3ROCK HILL
IRS990ScheduleI/RecipientTable/USAddress/CityNm4FORT MILL
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0SC
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1SC
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2SC
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3SC
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd4SC
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd029730
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd129730
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd229730
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd329730
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd429715
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0IN ADDITION TO REGULAR MONITORING OF CHILD CARE PROVIDERS THAT RECEIVE FIRST STEPS SCHOLARSHIPS, FIRST STEPS CONDUCTS AT LEAST ONE DEVELOPMENTAL SCREENING EACH YEAR WITH SCHOLARSHIP CHILDREN AND CONNECTS FAMILIES TO NEEDED SERVICES WITHIN THE COMMUNITY.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS CONTRACTED OUT THE ACCOUNTING FUNCTIONS TO CHERRY BEKAERT LLP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IF NECESSARY TO ASSURE THAT ALL AREAS OF THE COUNTY OR MULTICOUNTY REGION ARE ADEQUATELY REPRESENTED AND REFLECT THE DIVERSITY OF THE COVERAGE AREA, EACH COUNTY LEGISLATIVE DELEGATION MAY APPOINT UP TO FOUR ADDITIONAL MEMBERS TO A LOCAL PARTNERSHIP BOARD. OF THESE MEMBERS, TWO ARE APPOINTED BY THE SENATE MEMBERS AND TWO BY THE HOUSE OF REPRESENTATIVE MEMBERS OF THE DELEGATION FROM PERSONS WITH RESOURCES, SKILLS, OR KNOWLEDGE THAT HAVE SPECIFIC INTERESTS IN IMPROVING THE READINESS OF YOUNG CHILDREN FOR SCHOOL. EACH OF THE FOLLOWING LOCATED WITHIN A PARTICULAR FIRST STEPS PARTNERSHIP COVERAGE AREA SHALL DESIGNATE ONE MEMBER TO SERVE AS A MEMBER OF THE LOCAL FIRST STEPS PARTNERSHIP BOARD: (A) COUNTY DEPARTMENT OF SOCIAL SERVICES; (B) COUNTY DEPARTMENT OF HEALTH AND ENVIRONMENTAL CONTROL; (C) HEAD START OR EARLY HEAD START; (D) COUNTY LIBRARY; AND (E) EACH OF THE SCHOOL DISTRICTS IN THE COUNTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S FORM 990 IS PREPARED AND REVIEWED BY CHERRY BEKAERT LLP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION IS SUBJECT TO ENFORCEMENT AND MONITORING BY THE SOUTH CAROLINA ETHICS COMMISSION. IT IS THE POLICY OF THE ORGANIZATION THAT BOARD MEMBERS NOT BE INVOLVED WITH DECISIONS REGARDING ORGANIZATIONS THEY REPRESENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BUDGET 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 LOCAL SCHOOL DISTRICT AND THE ORGANIZATION REIMBURSES THE SCHOOL DISTRICT FOR THESE AMOUNTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THROUGH THE SOUTH CAROLINA FREEDOM OF INFORMATION ACT, ALL GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION. THOSE WHO WISH TO INSPECT THESE DOCUMENTS MUST MAKE THE REQUEST IN WRITING. THE DOCUMENTS MUST THEN BE PROVIDED WITHIN TWO WEEKS OF THE REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PROGRAM PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 112,482. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 112,482.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ROUNDING 2.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.55$0.48$0.07$1.92$1.98$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.61$0.49$0.12$1.67$1.73$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.43$0.25$0.18$1.31$1.27$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.32$0.18$0.14$1.18$1.09$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.17$0.12$0.05$0.98$0.97$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.21$0.16$0.04$0.87$0.85$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.19$0.17$0.02$0.77$0.85$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.25$0.15$0.10$0.60$0.84$0.24
2016Detailed filing. Detailed filing data is available for this year.$0.43$0.09$0.34$0.64$0.47$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.26$0.09$0.17$0.54$0.48$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.21$0.11$0.10$0.54$0.55$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.12$0.11$0.47
2012Summary only. Only limited summary data is available for this year.$0.18$0.08$0.10$0.44$0.42$0.02
2011Summary only. Only limited summary data is available for this year.$0.21$0.13$0.08$0.41$0.45$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.33$0.12$0.48