GEORGETOWN COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP (EIN 571097813) - 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

AYESHA Y SMITH

Phone

8435201830

Tax Period

2024-07-01 to 2025-06-30

GEORGETOWN COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP, founded in 1999, is a small nonprofit that reported $363K in total revenue in fiscal year 2024. Revenue surged 30% from the prior year, signaling strong growth momentum. Expenses of $345K left a modest 5% surplus.

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 (2024)

Revenue Breakdown

Contributions & Grants $362,513

Program Service Revenue $0

Investment Income $44

Other Revenue $0

TOTAL REVENUE $362,557

Expense Breakdown

Grants Paid $0

Salaries & Benefits $99,383

Fundraising Expenses $0

Program Expenses $326,921

Other Expenses $245,161

TOTAL EXPENSES $344,544

Year-over-Year Comparison

	2024	2023	Change
Revenue	$362,557	$278,994	+0.3%
Expenses	$344,544	$319,155	+0.1%
Net Income	$18,013	$-40,161	-1.4%

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

$59,040

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TIFFANY JENKINS	BOARD CHAIR	2.30	Officer Director	$0	$0	$0
YOLANDA BRADFORD	VICE CHAIR	2.30	Officer Director	$0	$0	$0
SHANNA M SCOTT	SECRETARY	2.30	Officer Director	$0	$0	$0
TRACEY ANTLEY	BOARD MEMBER	2.30	Director	$0	$0	$0
SANDRA CRUZ	BOARD MEMBER	2.30	Director	$0	$0	$0
JOSEPH ENOCH	BOARD MEMBER	2.30	Director	$0	$0	$0
DONALD GILLIARD	BOARD MEMBER	2.30	Director	$0	$0	$0
TAWANNA GRANT	BOARD MEMBER	2.30	Director	$0	$0	$0
SHANNON HAZEL	BOARD MEMBER	2.30	Director	$0	$0	$0
ERNEST FLAGLER MITCHELL	BOARD MEMBER	2.30	Director	$0	$0	$0
QUENTIN LANCE	BOARD MEMBER	2.30	Director	$0	$0	$0
DIANE OWENS	BOARD MEMBER	2.30	Director	$0	$0	$0
DESMOND PHILLIPS	BOARD MEMBER	2.30	Director	$0	$0	$0
SHEILA SULLIVAN	BOARD MEMBER	2.30	Director	$0	$0	$0
AYESHA Y SMITH	EXECUTIVE DI	40.00	Officer	$59,040	$0	$59,040

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	$362,557	$344,544	$83,205	$18,013
2024	$278,994	$319,155	$57,421	$-40,161
2023	$281,940	$250,618	$84,300	$31,322
2022	$260,981	$227,990	$60,769	$32,991
2021	$204,304	$190,916	$23,750	$13,388
2020	$213,053	$280,513	$9,248	$-67,460
2019	$214,047	$176,786	$86,484	$37,261
2018	$278,523	$326,750	$53,891	$-48,227

GEORGETOWN COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP