Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
South Carolina First Steps to School
990 • Fiscal year 2024 • EIN 57-1098006
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.49x
Liabilities / Revenue
65th percentile
Higher debt load relative to revenue than 65% of similar nonprofits.
Net Margin
47th percentile
Higher net margin than 47% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 15.1% of source-year revenue.
Asset Growth
87th percentile
Faster asset growth than 87% of similar nonprofits.
Revenue Growth
71st percentile
Faster revenue growth than 71% of similar nonprofits.
Balance Sheet
Assets
Up$76,625
Up $23,866 (+45%) from 2023
Net Assets
Up$38,860
Up $18,483 (+91%) from 2023
Liabilities
Up$37,765
Up $5,383 (+17%) from 2023
Revenue And Expenses
Revenue
Up$579,141
Up $124,541 (+27%) from 2023
Expenses
Up$560,658
Up $112,567 (+25%) from 2023
Net Income
Up$18,483
Up $11,974 (+184%) 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
- $579,141
Mission and Program Overview
Mission
Our vision is that every south carolina child will arrive at kindergarten ready to succeed.
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 | $52,254 | $71,363 | ▲ $19,109 |
| Accounts Receivable | $415 | $5,262 | ▲ $4,847 |
| Prepaid Expenses and Deferred Charges | $90 | - | - |
| Total Assets | $52,759 | $76,625 | ▲ $23,866 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $32,382 | $37,765 | ▲ $5,383 |
| Total Liabilities | $32,382 | $37,765 | ▲ $5,383 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $20,377 | $38,860 | ▲ $18,483 |
| Total Net Assets Fund Balance | $20,377 | $38,860 | ▲ $18,483 |
| Total Liabilities and Net Assets / Fund Balance | $52,759 | $76,625 | ▲ $23,866 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Shirleen Davis | Executive Di | FT | $87,215 | $87,215 |
Board Members and Trustees
| Name | Title |
|---|---|
| Dr Michael Mcrae | Chair |
| Elder Gabriel Salmon Sr | Vice Chair |
| Akeesha Leggette | Board Member |
| Amanda June | Board Member |
| Beryl Collington | Board Member |
| Carla Shelley | Board Member |
| Jennifer Oxendine | Board Member |
| Karen English | Board Member |
| Kenneth Smith | Board Member |
| Lisa Armstrong | Board Member |
| Preston Greene Iii | Board Member |
| Tabitha James | Board Member |
| Tierney Alford | Board Member |
| Chevella German | Assitant Sec |
| Millie Odom | Secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $579,101
- Program Service Revenue
- $0
- Investment Income
- $40
- Other Revenue
- $0
- All Other Contributions
- $129,516
- Change in Net Assets
- $18,483
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $579,141
- Total Revenue per Audited Statements
- $579,141
- Total Revenue per Form 990
- $579,141
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $328,650 |
| Other Expenses | $232,008 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $191,302 | - | - | $191,302 |
| Current Officers, Directors, Trustees, and Key Employees | $72,544 | $14,671 | - | $87,215 |
| Other Employee Benefits | $28,348 | $1,059 | - | $29,407 |
| Travel | $20,107 | $1,964 | - | $22,071 |
| Payroll Taxes | $19,626 | $1,100 | - | $20,726 |
| Office Expenses | $11,680 | $348 | - | $12,028 |
| Information Technology | $6,559 | $509 | - | $7,068 |
| All Other Expenses | $2,242 | $2,131 | - | $4,373 |
| Other Expenses | $20,507 | $4,253 | - | $4,253 |
| Insurance | - | $2,701 | - | $2,701 |
| Total Functional Expenses | $531,922 | $28,736 | $0 | $560,658 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $560,658 |
| Total Expenses per Audited Statements | $560,658 |
| Total Expenses per Form 990 | $560,658 |
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 |
|---|---|---|---|---|
| Elder Gabriel Salmon Sr | Board Member | House of Raeford | No | $200 |
| Jennifer Oxendine | Board Member | Latta High School | No | $200 |
| Millie Odom | Board Member | Springville Headstar | No | $200 |
| Tabitha James | Board Member | Sheam Strategic Con | No | $200 |
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
- 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 reported 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 partnership that board members are not invovled 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
- Dillon County First Steps to
- EIN
- 57-1098006
- Phone
- 8437740061
- Address
- POST OFFICE BOX 429, GREENWOOD, SC 29648
Signing Officer
- Name
- Shirleen Davis
- Title
- Executive Director
- Phone
- 8437740061
- Signed
- 2025-05-01
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Shirleen Davis
- Formed
- 1999
- Legal Domicile
- Sc
- Voting Board Members
- 14
- Independent Board Members
- 14
- Employees
- 5
Preparer
- Firm
- Manley Garvin LLC
- Address
- PO BOX 429, GREENWOOD, SC 29648
- Preparer
- Joshua C Garvin
- Phone
- 8642294951
Supplemental Narrative
Additional Explanations
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.”
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| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 509 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 6559 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 7068 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2701 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2701 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 40 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 40 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 5 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | SC |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | OUR MISSION IS THAT EVERY SOUTH CAROLINA CHILD WILL ARRIVE AT KINDERGARTEN READY TO SUCCEED. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 20377 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 38860 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 20377 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 38860 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 348 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 11680 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 12028 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 1059 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 28348 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 29407 |
| IRS990/OtherExpensesGrp/Desc | 0 | PROGRAM PURCHASED SERVICE |
| IRS990/OtherExpensesGrp/Desc | 1 | PROGRAM PURCHASED SUPPLIE |
| IRS990/OtherExpensesGrp/Desc | 2 | PROGRAM PURCHASED EQUIPME |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 4253 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 86555 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 72452 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 20507 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 86555 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 72452 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 20507 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 4253 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 191302 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 191302 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1100 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 19626 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 20726 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 90 |
| IRS990/PrincipalOfficerNm | 0 | SHIRLEEN DAVIS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | CHILD CARE QUALITY-FIRST STEPS ASSISTS CHILD CARE PROVIDERS THROUGH TRAINING PROGRAMS CERTIFIED THROUGH SC ENDEAVORS AND INCLUDE TOPICS IN THE AREAS OF NUTRITION, HEALTH AND SAFETY,CURRICULUM, CHILD GUIDANCE, PROFESSIONAL DEVELOPMENT AND PROGRAM ADMINISTRATION. ADDITIONALLY, THE CHILD CARE QUALITY ENHANCEMENT PROGRAM AIMS TO PRODUCE MEASURABLE IMPROVEMENTS IN THE QUALITY OF CARE PROVIDED TO YOUNG CHILDREN. ALSO, FIRST STEPS PROVIDES SCHOLARSHIPS TO HIGH QUALITY CHILD CARE PROGRAMS FOR ELIGIBLE FAMILIES SO THEIR FAMILIES CAN RETURN TO WORK OR SCHOOL. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 138162 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | OTHER INDIRECT PROGRAM EXPENSES |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 24582 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 454576 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 24 |
| IRS990/PYOtherExpensesAmt | 0 | 161103 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 6509 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 286988 |
| IRS990/PYTotalExpensesAmt | 0 | 448091 |
| IRS990/PYTotalRevenueAmt | 0 | 454600 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 18483 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RelatedOrganizationsAmt | 0 | 200000 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 579101 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 454576 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 385199 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 260191 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 242852 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1921919 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt | 0 | 13010 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt | 0 | 13985 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 11150 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 9300 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 11425 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 58870 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 40 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 24 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 5 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 6 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 7 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 82 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1980789 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 592111 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 468561 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 396349 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 269491 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 254277 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1980789 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1980871 |
| 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/ExpensesSubtotalAmt | 0 | 560658 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 579141 |
| 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/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 560658 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 579141 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 579141 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 560658 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | JENNIFER OXENDINE |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 1 | MILLIE ODOM |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 2 | ELDER GABRIEL SALMON SR |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 3 | TABITHA JAMES |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | BOARD MEMBER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | BOARD MEMBER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 2 | BOARD MEMBER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 3 | BOARD MEMBER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 1 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 2 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 3 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 200 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 1 | 200 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 2 | 200 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 3 | 200 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | LATTA HIGH SCHOOL |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | SPRINGVILLE HEADSTAR |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 2 | HOUSE OF RAEFORD |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 3 | SHEAM STRATEGIC CON |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | THE BOARD MEMBERS OF THE LOCAL PARTNERSHIP REPRESENT 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 THE ORGANIZATIONS THEY REPRESENT. CERTAIN BOARD MEMBERS ARE ALSO MEMBERS OF MANAGEMENT OF THE LOCAL PARTNERSHIPS CONTRACTORS. 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 800 AND 0 AS EXPENSE FOR THE YEARS ENDED JUNE 30, 2024 AND 2023, RESPECTIVELY, RELATED TO THE SERVICES PROVIDED BY THESE CONTRACTORS. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE L, PART V |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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 PARTNERSHIP THAT BOARD MEMBERS ARE NOT INVOVLED WITH DECISIONS REGARDING ORGANIZATIONS THEY REPRESENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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 | 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 ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | 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 | 1300 SUMTER STREET SUITE 100 |
| 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 | 200000 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | CASH RECEIVED |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | SOUTH CAROLINA FIRST STEPS TO SCHOO |
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
- $76,625
- Liabilities
- $37,765
- Net assets
- $38,860
- Revenue
- $579,141
- Expenses
- $560,658
- Net income
- $18,483
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