GREENWOOD COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP (EIN 571097815) - 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

SANTASHA HIGHLEY

Phone

8643884102

Tax Period

2023-07-01 to 2024-06-30

GREENWOOD COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP, founded in 1999, is a small nonprofit that reported $341K in total revenue in fiscal year 2023. Revenue surged 29% from the prior year, signaling strong growth momentum.

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 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 $341,342

Program Service Revenue $0

Investment Income $27

Other Revenue $0

TOTAL REVENUE $341,369

Expense Breakdown

Grants Paid $0

Salaries & Benefits $222,114

Fundraising Expenses $0

Program Expenses $348,268

Other Expenses $139,306

TOTAL EXPENSES $361,420

Year-over-Year Comparison

	2023	2022	Change
Revenue	$341,369	$264,770	+0.3%
Expenses	$361,420	$251,957	+0.4%
Net Income	$-20,051	$12,813	-2.6%

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

$74,525

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SANTASHA HIGHLEY	EXECUTIVE DI	40.00	Officer	$74,525	$0	$74,525
TRACI BALDWIN	BOARD MEMBER	0.46	Director	$0	$0	$0
LARK COLEMAN	VICE CHAIR	0.34	Officer Director	$0	$0	$0
BECKY CORBIN	ASSIST- SECR	0.46	Officer Director	$0	$0	$0
ALVIN DEAL	RESOURCE CHA	0.23	Officer Director	$0	$0	$0
JODY GABLE	BOARD MEMBER	0.30	Director	$0	$0	$0
JESSICA JACOBS	BOARD MEMBER	0.34	Director	$0	$0	$0
CAROLYN MCCUTCHEON	BOARD MEMBER	0.19	Director	$0	$0	$0
JANE MERRILL	BOARD MEMBER	0.57	Director	$0	$0	$0
CATHY MILLER	BOARD MEMBER	0.26	Director	$0	$0	$0
SABRINA MILLER	BOARD MEMBER	0.34	Director	$0	$0	$0
APRIL OUZTS	BOARD MEMBER	0.46	Director	$0	$0	$0
LORETTA PARKER	BOARD CHAIR	0.92	Officer Director	$0	$0	$0
ALYSON PERRIN	BOARD MEMBER	0.30	Director	$0	$0	$0
MICHELLE WHITAKER	BOARD MEMBER	0.19	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	$341,369	$361,420	$25,692	$-20,051
2023	$264,770	$251,957	$45,461	$12,813
2022	$262,310	$309,688	$29,564	$-47,378
2021	$266,272	$219,646	$78,339	$46,626
2020	$215,069	$242,807	$34,118	$-27,738
2019	$256,613	$235,549	$62,570	$21,064
2018	$225,009	$232,064	$37,658	$-7,055

GREENWOOD COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP