KERSHAW COUNTY FIRST STEPS TO SCHO… - 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

CATHERINE NICHOLS

Phone

8034327756

Tax Period

2024-07-01 to 2025-06-30

KERSHAW COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP, founded in 1999, is a small nonprofit in the Education sector that reported $238K in total revenue in fiscal year 2024.

Mission

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

Program Service Accomplishments

Program 1

Expenses: $176,494

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 2

Expenses: $26,669

CORE FUNCTIONS. CHILD CARE QUALITY-FIRST STEPS ASSISTS CHILD CARE PROVIDERS THROUGH TRAINING PROGRAMS CERTIFIED THROUGH SC ENDEAVORS AND INCLUDE TOPICS IN THE AREAS OF NUTRITION, HEALTH AND...

CORE FUNCTIONS. CHILD CARE QUALITY-FIRST STEPS ASSISTS CHILD CARE PROVIDERS THROUGH TRAINING PROGRAMS CERTIFIED THROUGH SC ENDEAVORS AND INCLUDE TOPICS IN THE AREAS OF NUTRITION, HEALTH AND SAFETY,CURRICULUM, CHILD GUIDANCE, PROFESSIONAL DEVELOPMENT AND PROGRAM ADMINISTRATION. ADDITIONALLY, THE CHILD CARE QUALITY ENHANCEMENT PROGRAM AIMS TO PRODUCE MEASURABLE IMPROVEMENTS IN THE QUALITY OF CARE PROVIDED TO YOUNG CHILDREN. ALSO, FIRST STEPS PROVIDES SCHOLARSHIPS TO HIGH QUALITY CHILD CARE PROGRAMS FOR ELIGIBLE FAMILIES SO THEIR FAMILIES CAN RETURN TO WORK OR SCHOOL.

Program 3

Expenses: $11,884

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 (2024)

Revenue Breakdown

Contributions & Grants $238,416

Program Service Revenue $0

Investment Income $30

Other Revenue $0

TOTAL REVENUE $238,446

Expense Breakdown

Grants Paid $0

Salaries & Benefits $152,277

Fundraising Expenses $0

Program Expenses $215,047

Other Expenses $93,804

TOTAL EXPENSES $246,081

Year-over-Year Comparison

	2024	2023	Change
Revenue	$238,446	$223,473	+0.1%
Expenses	$246,081	$233,356	+0.1%
Net Income	$-7,635	$-9,883	-0.2%

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

$17,542

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JENNIFER KELLY	CHAIR	2.50	Officer Director	$0	$0	$0
LESLIE WILLIAMS	BOARD MEMBER	2.50	Director	$0	$0	$0
BETTY TURNER	BOARD MEMBER	2.50	Director	$0	$0	$0
CAROLYN LYLES	BOARD MEMBER	2.50	Director	$0	$0	$0
VIRGINIA CATOE	SECRETARY/TR	2.50	Officer Director	$0	$0	$0
CATHERINE NICHOLS	ED EFF 01/26	40.00	Officer	$2,292	$0	$2,292
STEPHEN JAMES	ED THROUGH 0	40.00	Officer	$15,250	$0	$15,250
ROBIN SMITH	BOARD MEMBER	2.50	Director	$0	$0	$0
KATHY SANDERS	BOARD MEMBER	2.50	Director	$0	$0	$0
CARRIE PRIOLEAU	BOARD MEMBER	2.50	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	$238,446	$246,081	$36,131	$-7,635
2024	No data	No data	No data	No data
2023	$227,937	$222,842	$46,894	$5,095
2022	$221,719	$217,790	$44,679	$3,929
2021	$175,717	$212,951	$38,326	$-37,234
2020	$221,768	$214,344	$69,071	$7,424
2019	$213,620	$218,982	$60,597	$-5,362
2018	$216,325	$206,449	$62,438	$9,876

KERSHAW COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP