AIKEN COUNTY FIRST STEPS TO SCHOOL READINESS (EIN 571097775) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1999

Legal Domicile

Principal Officer

MARCIA NASH

Phone

8036635604

Tax Period

2024-07-01 to 2025-06-30

AIKEN COUNTY FIRST STEPS TO SCHOOL READINESS, founded in 1999, is a small nonprofit in the Education sector that reported $406K in total revenue in fiscal year 2024. Revenue surged 79% from the prior year, signaling strong growth momentum. Expenses of $451K exceeded revenue, resulting in a 11% operating deficit.

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- OREIENTED 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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $405,655

Program Service Revenue $0

Investment Income $114

Other Revenue $0

TOTAL REVENUE $405,769

Expense Breakdown

Grants Paid $0

Salaries & Benefits $263,209

Fundraising Expenses $0

Program Expenses $406,908

Other Expenses $188,024

TOTAL EXPENSES $451,233

Year-over-Year Comparison

	2024	2023	Change
Revenue	$405,769	$226,991	+0.8%
Expenses	$451,233	$369,694	+0.2%
Net Income	$-45,464	$-142,703	-0.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$82,665

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARCIA NASH	EXECUTIVE DI	40.00	Officer	$82,665	$0	$82,665
SHIRLEY VON BECK	TREASURER	0.61	Officer Director	$0	$0	$0
NATRICE BRIGHTHOP	VICE CHAIR	0.23	Officer Director	$0	$0	$0
SUSAN BUDNEY	BOARD MEMBER	0.23	Director	$0	$0	$0
MARIE DAVIDSOHN	CHAIR	0.46	Officer Director	$0	$0	$0
GAIL DIGGS	BOARD MEMBER	0.23	Director	$0	$0	$0
LAUREN ENTER	BOARD MEMBER	0.23	Director	$0	$0	$0
SHADIE HALL	BOARD MEMBER	0.23	Director	$0	$0	$0
DOROTHY HUGHES	BD MEM THRU	0.07	Director	$0	$0	$0
TERESA LILLY	BOARD MEMBER	0.23	Director	$0	$0	$0
KAYLA SCARBOROUGH	BOARD MEMBER	0.23	Director	$0	$0	$0
DAVID WALKER	BOARD MEMBER	0.23	Director	$0	$0	$0
CARSYN ZAMBRANO	BOARD MEMBER	0.23	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$405,769	$451,233	$130,536	$-45,464
2024	No data	No data	No data	No data
2023	$311,127	$372,229	$319,485	$-61,102
2022	$420,995	$331,790	$368,948	$89,205
2021	$455,763	$376,753	$308,868	$79,010
2020	$404,161	$304,567	$200,159	$99,594
2019	$380,290	$323,601	$99,922	$56,689
2018	$452,078	$446,606	$43,892	$5,472

AIKEN COUNTY FIRST STEPS TO SCHOOL READINESS