GREENVILLE COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP (EIN 571097814) - 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

DEREK LEWIS

Phone

8642393720

Tax Period

2024-07-01 to 2025-06-30

GREENVILLE COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP, founded in 1999, is a community nonprofit in the Education sector that reported $1.7M in total revenue in fiscal year 2024. Revenue fell 22% from the prior year — a significant decline worth monitoring.

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 $1,686,015

Program Service Revenue $0

Investment Income $789

Other Revenue $0

TOTAL REVENUE $1,686,804

Expense Breakdown

Grants Paid $0

Salaries & Benefits $334,881

Fundraising Expenses $0

Program Expenses $1,599,111

Other Expenses $1,343,105

TOTAL EXPENSES $1,677,986

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,686,804	$2,156,932	-0.2%
Expenses	$1,677,986	$1,952,770	-0.1%
Net Income	$8,818	$204,162	-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

$114,380

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DEREK LEWIS	EXECUTIVE DI	40.00	Officer	$114,380	$0	$114,380
KELLY BYERS	SECRETARY	0.57	Officer Director	$0	$0	$0
SHANNON GRANT	BOARD MEMBER	0.38	Director	$0	$0	$0
STEVE HUDSON	BOARD MEMBER	0.38	Director	$0	$0	$0
CYNTHIA LANGLEY	BOARD MEMBER	0.38	Director	$0	$0	$0
LAUREN LUNECKAS	BOARD MEMBER	0.38	Director	$0	$0	$0
COREY MCDOWELL	BOARD MEMBER	0.38	Director	$0	$0	$0
NED MOORE	BOARD MEMBER	0.38	Director	$0	$0	$0
LAVONDA PAUL	BOARD MEMBER	0.57	Director	$0	$0	$0
EMILY PETTIGREW	BOARD MEMBER	0.57	Director	$0	$0	$0
JENNIFER PINKEMAN	BOARD MEMBER	0.38	Director	$0	$0	$0
CARRIE SILVER	VICE CHAIR	0.57	Officer Director	$0	$0	$0
SUSAN STEVENS	BOARD MEMBER	0.38	Director	$0	$0	$0
SAMANTHA TUCKER	BOARD MEMBER	0.57	Director	$0	$0	$0
DEEDEE WASHINGTON	CHAIR	0.86	Officer Director	$0	$0	$0
TRAVIS WHARTON	BOARD MEMBER	0.38	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	$1,686,804	$1,677,986	$2,005,835	$8,818
2024	$2,156,932	$1,952,770	$1,540,236	$204,162
2023	$2,040,226	$1,920,792	$1,271,322	$119,434
2022	$1,557,170	$1,413,934	$1,199,257	$143,236
2021	$5,496,255	$5,326,607	$1,192,228	$169,648
2020	$1,420,591	$1,531,544	$830,750	$-110,953
2019	$1,344,236	$1,344,420	$954,726	$-184
2018	$1,432,317	$1,281,879	$948,294	$150,438

GREENVILLE COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP