Civic Intelligence

South Carolina First Steps To

990 • Fiscal year 2020 • EIN 57-1097951

Jul 01, 2019 to Jun 30, 2020 • Filed on Apr 22, 2021

PO Box 429Greenwood, SC 29648

(803) 981-5780

Siviq Scores

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

Liabilities / Assets

89th percentile

0.69x

Higher debt load relative to assets than 89% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

60th percentile

0.12x

Higher debt load relative to revenue than 60% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

39th percentile

0.8%

Higher net margin than 39% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

83rd percentile

$85,750

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

7th percentile

-20%

Faster asset growth than 7% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

68th percentile

12%

Faster revenue growth than 68% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$166,445

Down $40,464 (-20%) from 2019

Net Assets

Up

$51,003

Up $7,779 (+18%) from 2019

Liabilities

Down

$115,442

Down $48,243 (-29%) from 2019

Revenue

Up

$979,749

Up $107,133 (+12%) from 2019

Expenses

Up

$971,970

Up $124,514 (+15%) from 2019

Net Income

Down

$7,779

Down $17,381 (-69%) from 2019

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

2020

Assets$166,445
Liabilities$115,442
Net Assets$51,003

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

2020

Revenue$979,749
Expenses$971,970
Net Income$7,779
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Apr 22, 2021
Return Version
2019v5.0
Gross Receipts
$979,749
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

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$124,233$133,337▲ $9,104
Accounts Receivable$81,805$32,319▼ $49,486
Prepaid Expenses and Deferred Charges$871$789▼ $82
Total Assets$206,909$166,445▼ $40,464
Liabilities
Accounts Payable and Accrued Expenses$163,685$115,442▼ $48,243
Total Liabilities$163,685$115,442▼ $48,243
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$43,224$51,003▲ $7,779
Total Net Assets Fund Balance$43,224$51,003▲ $7,779
Total Liabilities and Net Assets / Fund Balance$206,909$166,445▼ $40,464
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
David W Lisk SrExecutive DiFT$85,750$85,750

Board Members and Trustees

NameTitle
Carol MannChair
Cindy TaubenkimelVice Chair
Amanda BoatwrightBoard Member
Beth CooperBoard Member
Caitlin AndersenBoard Member
Carol PerkinsBoard Member
Crystal CulbreathBoard Member
Dina GrantBoard Member
Jane CulpBoard Member
Jatina BrownBoard Member
Kenya MorrisBoard Member
Linnie MillerBoard Member
Mary ChamberlainBoard Member
Maya AlexanderBoard Member
Nina FeemsterBoard Member
Penny SandersBoard Member
Sharon GroomsBoard Member
Susan VehaunBoard Member
Winslow SchockBoard Member
Tenisha PowellSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$979,732
Program Service Revenue
$0
Investment Income
$17
Other Revenue
$0
All Other Contributions
$317,940
Change in Net Assets
$7,779

Audited Revenue Reconciliation

Revenue per Audited Statements
$979,749
Total Revenue per Audited Statements
$979,749
Total Revenue per Form 990
$979,749
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$691,138
Other Expenses$280,832
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$458,358$18,825-$477,183
Other Employee Benefits$172,476$6,848-$179,324
Payroll Taxes$33,257$1,374-$34,631
Travel$19,803$836-$20,639
Office Expenses$8,288$707-$8,995
Information Technology$7,754$344-$8,098
Occupancy$6,000--$6,000
Other Expenses$2,487$785-$3,272
Insurance$707$82-$789
All Other Expenses$14$184-$198
Total Functional Expenses$941,762$30,208$0$971,970

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$971,970
Total Expenses per Audited Statements$971,970
Total Expenses per Form 990$971,970
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
VariousBoard MembersSchool DistrictNo$823,830
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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 organization's governing documents, conflict of interest policy, and financial statements are made available for public inspection upon request.

Form 990, Page 6, Part VI, Line 19

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

Filing and Contact Details

Filer

Filer Name
York County First Steps
EIN
57-1097951
Phone
8039815780
Address
PO BOX 429, GREENWOOD, SC 29648

Signing Officer

Name
David W Lisk Sr
Title
Executive Director
Phone
8039815780
Signed
2021-04-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David W Lisk Sr
Formed
1999
Legal Domicile
Sc
Voting Board Members
20
Independent Board Members
20
Employees
0

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- 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.

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

Child care: 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. Childcare 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 scholarships-childcare scholarships are available for families that qualify. South carolina first steps leverages state, local and private resources to increase the quality of, and number of children participating in, high-quality pre-kindergarten programs in both the public and private sectors.

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

SCHOOL TRANSITION

Raw XML AppendixShowing 400 of 497 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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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 824,000 AS EXPENSE FOR THE YEAR ENDED JUNE 30, 2020 RELATED TO THE SERVICES PROVIDED BY THESE CONTRACTORS.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
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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- 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CHILD CARE: 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. CHILDCARE 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 SCHOLARSHIPS-CHILDCARE SCHOLARSHIPS ARE AVAILABLE FOR FAMILIES THAT QUALIFY. SOUTH CAROLINA FIRST STEPS LEVERAGES STATE, LOCAL AND PRIVATE RESOURCES TO INCREASE THE QUALITY OF, AND NUMBER OF CHILDREN PARTICIPATING IN, HIGH-QUALITY PRE-KINDERGARTEN PROGRAMS IN BOTH THE PUBLIC AND PRIVATE SECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SCHOOL TRANSITION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A 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/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THROUGH THE SOUTH CAROLINA FREEDOM OF INFORMATION ACT, ALL GOVERNING DOCUMENTS, SUCH AS THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS, ARE AVAILABLE FOR PUBLIC INSPECTION. THOSE WHO WISH TO INSPECT THESE DOCUMENTS MUST MAKE THE REQUEST IN WRITING. THE DOCUMENTS ARE THEN REQUIRED TO BE PROVIDED WITHIN TWO WEEKS OF THE WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
Peer Organizations

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