FLORENCE COUNTY FIRST STEPS TO SCH… - Form 990 Financial Data

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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

SPENCER R SCOTT

Phone

8432500234

Tax Period

2023-07-01 to 2024-06-30

FLORENCE COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP, founded in 1999, is a small nonprofit in the Education sector that reported $794K in total revenue in fiscal year 2023. Revenue surged 40% from the prior year, signaling strong growth momentum.

Mission

OUR VISION IS THAT EVERY SOUTH CAROLINA CHILD WILL ARRIVE AT KINDERGARTEN READY TO SUCCEED.

Program Service Accomplishments

Program 1

Expenses: $377,408

CHILD CARE QUALITY-FIRST STEPS ASSISTS CHILD CARE PROVIDERS TO IMPROVE PROGRAM QUALITY BY FUNDING TARGETED UPGRADES TO MEET DSS LICENSING OR ABC- ENHANCED REQUIREMENTS, AND TO FURTHER ENHANCE...

CHILD CARE QUALITY-FIRST STEPS ASSISTS CHILD CARE PROVIDERS TO IMPROVE PROGRAM QUALITY BY FUNDING TARGETED UPGRADES TO MEET DSS LICENSING OR ABC- ENHANCED REQUIREMENTS, AND TO FURTHER ENHANCE LEARNING ENVIRONMENTS FOR YOUNG CHILDREN. ALSO, FIRST STEPS PROVIDES SCHOLARSHIPS TO HIGH QUALITY CHILD CARE PROGRAMS FOR ELIGIBLE FAMILIES AND THEIR CHILDREN AND INCREASES THE NUMBER OF CHILD CARE SLOTS IN SOUTH CAROLINA.

Program 2

Expenses: $242,738

FAMILY STRENGTHENING-FIRST STEPS WORKS TO INCREASE PARENTS' ABILITY TO STIMULATE THEIR CHILD'S INTELLECTUAL, SOCIAL AND PHYSICAL DEVELOPMENT THROUGH EVIDENCE-BASED HOME VISITATION AND PARENTING...

FAMILY STRENGTHENING-FIRST STEPS WORKS TO INCREASE PARENTS' ABILITY TO STIMULATE THEIR CHILD'S INTELLECTUAL, SOCIAL AND PHYSICAL DEVELOPMENT THROUGH EVIDENCE-BASED HOME VISITATION AND PARENTING PROGRAMS SUCH AS PARENTS AS TEACHERS.

Program 3

Expenses: $59,722

SCHOOL TRANSITION-DEVELOPED BY SOUTH CAROLINA FIRST STEPS - AND IDENTIFIED AS A PROMISING STATE PRACTICE BY THE NATIONAL GOVERNOR'S ASSOCIATION IN 2005 - COUNTDOWN TO KINDERGARTEN IS A HOME...

SCHOOL TRANSITION-DEVELOPED BY SOUTH CAROLINA FIRST STEPS - AND IDENTIFIED AS A PROMISING STATE PRACTICE BY THE NATIONAL GOVERNOR'S ASSOCIATION IN 2005 - COUNTDOWN TO KINDERGARTEN IS A HOME VISITATION PROGRAM PAIRING THE FAMILIES OF HIGH-RISK RISING KINDERGARTNERS WITH THEIR FUTURE TEACHERS DURING THE SUMMER BEFORE SCHOOL ENTRY. TEACHERS COMPLETE SIX VISITS WITH EACH FAMILY, CENTERED UPON CLASSROOM AND CONTENT EXPECTATIONS.

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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 $793,296

Program Service Revenue $0

Investment Income $216

Other Revenue $0

TOTAL REVENUE $793,512

Expense Breakdown

Grants Paid $0

Salaries & Benefits $458,848

Fundraising Expenses $0

Program Expenses $746,001

Other Expenses $335,401

TOTAL EXPENSES $794,249

Year-over-Year Comparison

	2023	2022	Change
Revenue	$793,512	$565,602	+0.4%
Expenses	$794,249	$549,287	+0.4%
Net Income	$-737	$16,315	-1.0%

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

$107,840

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NICOLE ECHOLS	BOARD MEMBER	1.84	Director	$0	$0	$0
PHEOBE CLARK	BOARD MEMBER	0.92	Director	$0	$0	$0
LAURA C MARSH	BOARD MEMBER	0.92	Director	$0	$0	$0
ORBREE C FRIDAY-WIDDER	BOARD MEMBER	0.92	Director	$0	$0	$0
DEBBIE JONES	TREASURER	1.84	Officer Director	$0	$0	$0
KIPPIE BROWN	CHAIRPERSON	2.30	Officer Director	$0	$0	$0
SPENCER R SCOTT	EXECUTIVE DI	40.00	Officer	$107,840	$0	$107,840
DR BELINDA CAIN	BOARD MEMBER	0.92	Director	$0	$0	$0
MARY HOWARD	SECRETARY	2.30	Officer Director	$0	$0	$0
JORDAN WATERS	VICE-CHAIRPE	2.30	Officer Director	$0	$0	$0
SHALAH SWEENEY	BOARD MEMBER	0.92	Director	$0	$0	$0
ELEANOR FLEMMING	BOARD MEMBER	0.10	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	$793,512	$794,249	$405,878	$-737
2023	$565,602	$549,287	$352,489	$16,315
2022	$518,692	$552,929	$357,000	$-34,237
2021	$425,810	$462,202	$383,853	$-36,392
2020	$570,542	$512,846	$576,704	$57,696
2019	$572,550	$446,294	$365,142	$126,256
2018	$491,719	$514,221	$222,877	$-22,502

FLORENCE COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP