LEE COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP (EIN 571097820) - 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

ALEXIS D PIPKINS SR

Phone

8034845110

Tax Period

2023-07-01 to 2024-06-30

LEE COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP, founded in 1999, is a community nonprofit in the Education sector that reported $1.5M in total revenue in fiscal year 2023. Revenue grew 17% year-over-year, indicating healthy expansion. Expenses of $1.3M left a modest 11% 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 (2023)

Revenue Breakdown

Contributions & Grants $1,483,383

Program Service Revenue $0

Investment Income $167

Other Revenue $0

TOTAL REVENUE $1,483,550

Expense Breakdown

Grants Paid $0

Salaries & Benefits $500,608

Fundraising Expenses $0

Program Expenses $1,278,607

Other Expenses $824,439

TOTAL EXPENSES $1,325,047

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,483,550	$1,267,185	+0.2%
Expenses	$1,325,047	$1,330,477	0.0%
Net Income	$158,503	$-63,292	-3.5%

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

N/A

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

$113,620

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ALEXIS D PIPKINS SR	EXECUTIVE DI	40.00	Officer	$0	$0	$113,620
BETTY ADDISON	BOARD MEMBER	0.07	Director	$0	$0	$0
DAVID ADDISON	BOARD MEMBER	0.07	Director	$0	$0	$0
MARY LEE ARTHUR	BOARD MEMBER	0.05	Director	$0	$0	$0
JERLENE ATKINSON	BOARD MEMBER	0.07	Director	$0	$0	$0
CRYSTAL BUFFKIN	BOARD MEMBER	0.03	Director	$0	$0	$0
BELINDA BUTLER	BOARD MEMBER	0.05	Director	$0	$0	$0
HAROLD CONYERS	BOARD MEMBER	0.01	Director	$0	$0	$0
LATOYA HOPKINS	BOARD MEMBER	0.03	Director	$0	$0	$0
JEANETTE ISAAC	BOARD MEMBER	0.03	Director	$0	$0	$0
SANDY JENKINS	BOARD MEMBER	0.07	Director	$0	$0	$0
JACQUELINE JOSEY	BOARD MEMBER	0.07	Director	$0	$0	$0
DELORIS LEGRANT	ASSIST SECRE	0.07	Officer Director	$0	$0	$0
ANDREW MOSES	CHAIR	0.09	Officer Director	$0	$0	$0
SHEILA MOSES	VICE CHAIR	0.07	Officer Director	$0	$0	$0
REGINA NESMITH-DIMERY	BOARD MEMBER	0.05	Director	$0	$0	$0
LILLIE PATTERSON	BOARD MEMBER	0.02	Director	$0	$0	$0
KATETCIA SIMMONS	BOARD MEMBER	0.01	Director	$0	$0	$0
PATRICIA TONEY	BOARD MEMBER	0.05	Director	$0	$0	$0
DIANA WILLIAMS	ASSIST SECRE	0.03	Officer Director	$0	$0	$0
GEORGE WILLIAMS	BOARD MEMBER	0.05	Director	$0	$0	$0
MAVERICK WILSON	TREASURER	0.01	Officer Director	$0	$0	$0
JULIA YOUNG	BOARD MEMBER	0.03	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	$1,483,550	$1,325,047	$435,784	$158,503
2023	$1,267,185	$1,330,477	$408,708	$-63,292
2022	$1,078,915	$983,716	$450,460	$95,199
2022	$1,078,915	$983,716	$450,460	$95,199
2021	$791,732	$805,549	$354,318	$-13,817
2020	$692,991	$654,597	$207,912	$38,394
2019	$660,583	$651,345	$185,143	$9,238
2018	$609,106	$706,580	$126,053	$-97,474

LEE COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP