Civic Intelligence

Horry County Office of First Steps

990 • Fiscal year 2015 • EIN 57-1098007

Jul 01, 2014 to Jun 30, 2015 • Filed on Mar 31, 2016

201 West Mcbee Avenue No 200Greenville, SC 29601

(843) 488-3336

Siviq Scores

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

Liabilities / Assets

41st percentile

0.02x

Higher debt load relative to assets than 41% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

27th percentile

0.00x

Higher debt load relative to revenue than 27% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

28th percentile

-4.7%

Higher net margin than 28% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

75th percentile

$65,982

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

4th percentile

-38%

Faster asset growth than 4% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

21st percentile

-14%

Faster revenue growth than 21% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$70,026

Down $43,752 (-38%) from 2014

Net Assets

Down

$68,757

Down $40,588 (-37%) from 2014

Liabilities

Down

$1,269

Down $3,164 (-71%) from 2014

Revenue

Down

$855,545

Down $136,931 (-14%) from 2014

Expenses

Down

$896,133

Down $159,094 (-15%) from 2014

Net Income

Up

-$40,588

Up $22,163 (+35%) from 2014

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $269,209Liabilities 2010: $30,359Net Assets 2010: $238,8502010Assets 2011: $368,957Liabilities 2011: $108,137Net Assets 2011: $260,8202011Assets 2012: $338,470Liabilities 2012: $2,631Net Assets 2012: $335,8392012Assets 2013: $173,708Liabilities 2013: $1,615Net Assets 2013: $172,0932013Assets 2014: $113,778Liabilities 2014: $4,433Net Assets 2014: $109,3452014Assets 2015: $70,026Liabilities 2015: $1,269Net Assets 2015: $68,7572015Assets 2016: $123,738Liabilities 2016: $16,679Net Assets 2016: $107,0592016Assets 2017: $130,366Liabilities 2017: $23,646Net Assets 2017: $106,7202017Assets 2018: $97,407Liabilities 2018: $30,089Net Assets 2018: $67,3182018Assets 2019: $56,067Liabilities 2019: $11,149Net Assets 2019: $44,9182019Assets 2020: $104,812Liabilities 2020: $5,838Net Assets 2020: $98,9742020Assets 2021: $151,869Liabilities 2021: $23,533Net Assets 2021: $128,3362021Assets 2022: $195,486Liabilities 2022: $12,030Net Assets 2022: $183,4562022Assets 2023: $95,063Liabilities 2023: $4,383Net Assets 2023: $90,6802023Assets 2024: $127,603Liabilities 2024: $70,161Net Assets 2024: $57,4422024

Highlighted filing

2015

Assets$70,026
Liabilities$1,269
Net Assets$68,757

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $797,0592010Revenue 2011: $924,412Expenses 2011: $902,443Net Income 2011: $21,9692011Revenue 2012: $919,425Expenses 2012: $844,386Net Income 2012: $75,0392012Expenses 2013: $709,7162013Revenue 2014: $992,476Expenses 2014: $1,055,227Net Income 2014: -$62,7512014Revenue 2015: $855,545Expenses 2015: $896,133Net Income 2015: -$40,5882015Revenue 2016: $755,650Expenses 2016: $717,348Net Income 2016: $38,3022016Revenue 2017: $597,479Expenses 2017: $597,821Net Income 2017: -$3422017Revenue 2018: $592,691Expenses 2018: $632,093Net Income 2018: -$39,4022018Revenue 2019: $601,095Expenses 2019: $623,495Net Income 2019: -$22,4002019Revenue 2020: $601,309Expenses 2020: $547,253Net Income 2020: $54,0562020Revenue 2021: $666,829Expenses 2021: $637,467Net Income 2021: $29,3622021Revenue 2022: $733,228Expenses 2022: $678,108Net Income 2022: $55,1202022Revenue 2023: $712,366Expenses 2023: $805,142Net Income 2023: -$92,7762023Revenue 2024: $723,404Expenses 2024: $756,642Net Income 2024: -$33,2382024

Highlighted filing

2015

Revenue$855,545
Expenses$896,133
Net Income-$40,588
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Mar 31, 2016
Return Version
2014v6.0
Gross Receipts
$855,545
Mission and Program Overview

Mission

South carolina first steps works collaboratively to ensure that all children start school ready to reach their highest potential with engaged support from their parents, caregivers, and communities.

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
Rtn Earn Endowment Incm Other Fnds$109,345$68,757▼ $40,588
Cash and Non-Interest-Bearing Accounts$113,778$51,714▼ $62,064
Accounts Receivable-$18,312-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$113,778$70,026▼ $43,752
Liabilities
Accounts Payable and Accrued Expenses$4,433$1,269▼ $3,164
Total Liabilities$4,433$1,269▼ $3,164
Net Assets / Fund Balance
Total Net Assets Fund Balance$109,345$68,757▼ $40,588
Total Liabilities and Net Assets / Fund Balance$113,778$70,026▼ $43,752
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amy BreaultExecutive DirectorFT$47,473$18,509$65,982

Board Members and Trustees

NameTitle
Bradley ToddChair
Sue Ellen WilsonVice Chair
Beth TindallBoard Member
Dale HelmsBoard Member
Heather DionisioBoard Member
Jeanna AllenBoard Member
Maggie HenniganBoard Member
Rosa KnoxBoard Member
Sadhana TolaniBoard Member
Shannon JordanBoard Member
Shayla LivingstonBoard Member
Sherry JohnsonBoard Member
Susan JonesBoard Member
Wendy GillespieBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$855,530
Program Service Revenue
$0
Investment Income
$15
Other Revenue
$0
All Other Contributions
$287,453
Change in Net Assets
$-40,588

Audited Revenue Reconciliation

Revenue per Audited Statements
$855,545
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$855,545
Total Revenue per Form 990
$855,545
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$476,862
Salaries, Compensation, and Employee Benefits$331,771
Grants and Similar Amounts Paid$87,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$352,867$2,000-$354,867
Other Salaries and Wages$152,820$36,120-$188,940
Grants to Domestic Orgs$87,500--$87,500
Current Officers, Directors, Trustees, and Key Employees-$65,982-$65,982
Other Employee Benefits$45,383$14,342-$59,725
Occupancy$17,178$8,660-$25,838
Payroll Taxes$11,130$5,994-$17,124
Travel$14,030$2,922-$16,952
Office Expenses$6,933$4,021-$10,954
Insurance-$4,787-$4,787
Other Expenses$2,806$300-$3,106
Total Functional Expenses$736,411$159,722$0$896,133

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$896,133
Total Expenses per Audited Statements$896,133
Total Expenses per Form 990$896,133
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Sc Department of Social ServicesColumbia, SC115Childcare Scholarships$87,500
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
Audit committee
No
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 partnership 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 horry county school district and the organization reimburses the school district for these amounts under the terms of the contract.

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
Horry County Office of First Steps
EIN
57-1098007
Phone
8434883336
Address
201 WEST MCBEE AVENUE NO 200, GREENVILLE, SC 29601

Signing Officer

Name
Alan Robinson
Title
Regional Finance Manager
Phone
8642333981
Signed
2016-03-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Breault
Formed
1999
Legal Domicile
Sc
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
12

Preparer

Firm
Cherry Bekaert Llp
Address
201 WEST MCBEE AVE SUITE 200, GREENVILLE, SC 29601
Preparer
Candace Mcmillan
Phone
8642333981
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Program purchased services: program service expenses 352,867. Management and general expenses 2,000. Fundraising expenses 0. Total expenses 354,867.

Financial Statement Notes

PART X, LINE 2:

The internal revenue service has approved the partnership's exemption from federal income taxes under provisions of section 501(c)(3) of the internal revenue code and comparable state law, whereby only unrelated business income, as defined by section 509(a)(1) of the code is subject to federal income tax. The modified cash basis of accounting requires management to evaluate tax positions taken by the partnership and recognize a tax liability (or asset) if the 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 partnership, and has concluded that as of june 30, 2015, 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 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/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/NetAssetsOrFundBalancesBOYAmt0109345
IRS990/NetAssetsOrFundBalancesEOYAmt068757
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt08660
IRS990/OccupancyGrp/ProgramServicesAmt017178
IRS990/OccupancyGrp/TotalAmt025838
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04021
IRS990/OfficeExpensesGrp/ProgramServicesAmt06933
IRS990/OfficeExpensesGrp/TotalAmt010954
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt014342
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt045383
IRS990/OtherEmployeeBenefitsGrp/TotalAmt059725
IRS990/OtherExpensesGrp/Desc0PROGRAM PURCHASED SUPPL
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2PROFESSIONAL DEVELOPMEN
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt014594
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1300
IRS990/OtherExpensesGrp/ProgramServicesAmt045764
IRS990/OtherExpensesGrp/ProgramServicesAmt12806
IRS990/OtherExpensesGrp/TotalAmt045764
IRS990/OtherExpensesGrp/TotalAmt114594
IRS990/OtherExpensesGrp/TotalAmt23106
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt036120
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0152820
IRS990/OtherSalariesAndWagesGrp/TotalAmt0188940
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05994
IRS990/PayrollTaxesGrp/ProgramServicesAmt011130
IRS990/PayrollTaxesGrp/TotalAmt017124
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0AMY BREAULT
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0992449
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt027
IRS990/PYOtherExpensesAmt0310959
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-62751
IRS990/PYSalariesCompEmpBnftPaidAmt0744268
IRS990/PYTotalExpensesAmt01055227
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0992476
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-40588
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0109345
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt068757
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0855530
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0992449
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0545946
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0919375
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0924229
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04237529
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt015
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt027
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt024
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt050
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0183
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0299
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportPY170Pct00.99990
IRS990ScheduleA/PublicSupportTotal170Amt04237529
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0855530
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0992449
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0545946
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0919375
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0924229
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04237529
IRS990ScheduleA/TotalSupportAmt04237828
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
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0896133
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0855545
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNAL REVENUE SERVICE HAS APPROVED THE PARTNERSHIP'S EXEMPTION FROM FEDERAL INCOME TAXES UNDER PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND COMPARABLE STATE LAW, WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(1) OF THE CODE IS SUBJECT TO FEDERAL INCOME TAX. THE MODIFIED CASH BASIS OF ACCOUNTING REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PARTNERSHIP AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE 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 PARTNERSHIP, AND HAS CONCLUDED THAT AS OF JUNE 30, 2015, 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 PARTNERSHIP IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0896133
IRS990ScheduleD/TotalRevenuePerForm990Amt0855545
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0855545
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0896133
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt087500
IRS990ScheduleI/RecipientTable/IRCSectionDesc0115
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CHILDCARE SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0SC DEPARTMENT OF SOCIAL SERVICES
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01535 CONFEDERATE AVENUE EXTENSION
IRS990ScheduleI/RecipientTable/USAddress/CityNm0COLUMBIA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0SC
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd0292021520
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:
IRS990ScheduleI/Total501c3OrgCnt01
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 PARTNERSHIP 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 HORRY COUNTY SCHOOL DISTRICT AND THE ORGANIZATION REIMBURSES THE SCHOOL DISTRICT FOR THESE AMOUNTS UNDER THE TERMS OF THE CONTRACT.
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 352,867. MANAGEMENT AND GENERAL EXPENSES 2,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 354,867.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0113778
IRS990/TotalAssetsEOYAmt070026
IRS990/TotalAssetsGrp/BOYAmt0113778
IRS990/TotalAssetsGrp/EOYAmt070026
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0855530
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0159722
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0736411
IRS990/TotalFunctionalExpensesGrp/TotalAmt0896133
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04433
IRS990/TotalLiabilitiesEOYAmt01269
IRS990/TotalLiabilitiesGrp/BOYAmt04433
IRS990/TotalLiabilitiesGrp/EOYAmt01269
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0109345
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt068757
IRS990/TotalOtherCompensationAmt018509
IRS990/TotalProgramServiceExpensesAmt0736411
IRS990/TotalReportableCompFromOrgAmt047473
IRS990/TotalRevenueGrp/ExclusionAmt015
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0855545
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0113778
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt070026
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02922

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.07$0.06$0.72$0.76$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.00$0.09$0.71$0.81$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.01$0.18$0.73$0.68$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.02$0.13$0.67$0.64$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.01$0.10$0.60$0.55$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.06$0.01$0.04$0.60$0.62$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.03$0.07$0.59$0.63$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.02$0.11$0.60$0.60$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.02$0.11$0.76$0.72$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$0.86$0.90$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.99$1.06$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.00$0.17$0.71
2012Summary only. Only limited summary data is available for this year.$0.34$0.00$0.34$0.92$0.84$0.08
2011Summary only. Only limited summary data is available for this year.$0.37$0.11$0.26$0.92$0.90$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.03$0.24$0.80