SOUTH CAROLINA FIRST STEPS TO SCHOOL READINESS - BARNWELL COUNTY (EIN 571097778) - 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

TRICIA GORDON

Phone

8034501493

Tax Period

2022-07-01 to 2023-06-30

SOUTH CAROLINA FIRST STEPS TO SCHOOL READINESS - BARNWELL COUNTY, founded in 1999, is a small nonprofit in the Education sector that reported $595K in total revenue in fiscal year 2022. Revenue grew 9% year-over-year, indicating healthy expansion. Expenses of $716K exceeded revenue, resulting in a 20% operating deficit.

Mission

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.

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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 (2022)

Revenue Breakdown

Contributions & Grants $595,101

Program Service Revenue $0

Investment Income $67

Other Revenue $0

TOTAL REVENUE $595,168

Expense Breakdown

Grants Paid $0

Salaries & Benefits $248,086

Fundraising Expenses $0

Program Expenses $691,123

Other Expenses $467,844

TOTAL EXPENSES $715,930

Year-over-Year Comparison

	2022	2021	Change
Revenue	$595,168	$546,572	+0.1%
Expenses	$715,930	$503,761	+0.4%
Net Income	$-120,762	$42,811	-3.8%

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

$41,954

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TRICIA GORDON	EXECUTIVE DI	40.00	Officer	$1,732	$0	$41,954
VICKIE CARTER-BLOCKER	SECRETARY	0.10	Officer Director	$0	$0	$0
AMANDA DAFF	CHAIR	0.17	Officer Director	$0	$0	$0
SHARLENE FORD	BOARD MEMBER	0.13	Director	$0	$0	$0
JAMEKA HAGOOD	BOARD MEMBER	0.07	Director	$0	$0	$0
HILARY HINDMAN	BOARD MEMBER	0.07	Director	$0	$0	$0
DORIS JAMISON	BOARD MEMBER	0.15	Director	$0	$0	$0
SUSAN JERKINS	BOARD MEMBER	0.12	Director	$0	$0	$0
ROSALAND KENNER	VICE CHAIR	0.10	Officer Director	$0	$0	$0
ERIC KIRKLAND	BOARD MEMBER	0.12	Director	$0	$0	$0
CHERYL LONG	BOARD MEMBER	0.09	Officer Director	$0	$0	$0
KIMBERLY RICHARDSON	BOARD MEMBER	0.02	Director	$0	$0	$0
SHEILA SILON	BOARD MEMBER	0.08	Director	$0	$0	$0
ERYL SMALLS	BOARD MEMBER	0.17	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
2024	No data	No data	No data	No data
2023	$595,168	$715,930	$151,753	$-120,762
2022	$546,572	$503,761	$259,583	$42,811
2021	$474,900	$451,935	$199,911	$22,965
2020	$359,841	$337,064	$159,984	$22,777
2019	$381,640	$405,292	$144,309	$-23,652
2018	$343,825	$376,213	$183,440	$-32,388

SOUTH CAROLINA FIRST STEPS TO SCHOOL READINESS - BARNWELL COUNTY