CLARENDON COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP (EIN 571097789) - 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

SHARON WILLIAMS

Phone

8034332848

Tax Period

2023-07-01 to 2024-06-30

CLARENDON COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP, founded in 1999, is a small nonprofit that reported $253K in total revenue in fiscal year 2023. Revenue fell 25% from the prior year — a significant decline worth monitoring. Expenses of $363K exceeded revenue, resulting in a 43% operating deficit.

Mission

SECTION 59-152-10 OF THE SOUTH CAROLINA CODE E ESTABLISHED THE SOUTH CAROLINA FIRST STEPS TO SCHOOL READINESS PROGRAM, WHICH IS 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. OUR MISSION IS THAT EVERY SOUTH CAROLINA CHILD WILL ARRIVE AT KINDERGARTEN 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 (2023)

Revenue Breakdown

Contributions & Grants $253,287

Program Service Revenue $0

Investment Income $90

Other Revenue $0

TOTAL REVENUE $253,377

Expense Breakdown

Grants Paid $0

Salaries & Benefits $103,945

Fundraising Expenses $0

Program Expenses $347,532

Other Expenses $258,696

TOTAL EXPENSES $362,641

Year-over-Year Comparison

	2023	2022	Change
Revenue	$253,377	$339,557	-0.3%
Expenses	$362,641	$292,868	+0.2%
Net Income	$-109,264	$46,689	-3.3%

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

N/A

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

$70,378

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SHARON WILLIAMS	EXECUTIVE DI	40.00	Officer	$0	$0	$70,378
MARY COOPER	SECRETARY	0.11	Officer Director	$0	$0	$0
KATHLEEN GIBSON	BOARD MEMBER	0.07	Director	$0	$0	$0
MICHAEL JONAS	BOARD MEMBER	0.07	Director	$0	$0	$0
DARLA LEE	BOARD CHAIR	0.15	Officer Director	$0	$0	$0
LAKESHA MEREDITH	BOARD MEMBER	0.07	Director	$0	$0	$0
JASON MONTGOMERY	BOARD MEMBER	0.07	Director	$0	$0	$0
WANDA NELSON	BOARD MEMBER	0.07	Director	$0	$0	$0
MYRA PEARSON	VICE CHAIR	0.11	Officer Director	$0	$0	$0
AMANDA QUINLAN-HEAD	BOARD MEMBER	0.07	Director	$0	$0	$0
FAYE RAGIN	BOARD MEMBER	0.07	Director	$0	$0	$0
MONICA REID SMITH	BOARD MEMBER	0.07	Director	$0	$0	$0
MEESHA WITHERSPOON	BOARD MEMBER	0.07	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	No data	No data	No data	No data
2024	$253,377	$362,641	$56,683	$-109,264
2023	$339,557	$292,868	$216,376	$46,689
2022	$226,341	$205,386	$128,193	$20,955
2021	$211,389	$185,856	$114,443	$25,533
2020	$193,568	$218,995	$71,529	$-25,427
2019	$214,397	$230,509	$104,643	$-16,112
2018	$205,262	$200,734	$99,468	$4,528

CLARENDON COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP