LEXINGTON COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP (EIN 571097821) - 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

JAMES H RIDDLE JR

Phone

8035326861

Tax Period

2024-07-01 to 2025-06-30

LEXINGTON COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP, founded in 1999, is a community nonprofit in the Education sector that reported $1.2M in total revenue in fiscal year 2024.

Mission

SECTION 59-152-10 OF THE SOUTH CAROLINA CODE ESTABLISHED THE SOUTH CAROLINA FIRST STEPS TO SCHOOL READINESS, 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 (2024)

Revenue Breakdown

Contributions & Grants $1,214,572

Program Service Revenue $0

Investment Income $256

Other Revenue $0

TOTAL REVENUE $1,214,828

Expense Breakdown

Grants Paid $0

Salaries & Benefits $363,211

Fundraising Expenses $0

Program Expenses $1,177,571

Other Expenses $889,271

TOTAL EXPENSES $1,252,482

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,214,828	$1,265,215	0.0%
Expenses	$1,252,482	$1,292,005	0.0%
Net Income	$-37,654	$-26,790	+0.4%

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

$88,901

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JAMES H RIDDLE JR	EXECUTIVE DI	40.00	Officer	$88,901	$0	$88,901
DAN ASHLEY	BOARD MEMBER	0.19	Director	$0	$0	$0
TIFFANY BIRT	BOARD MEMBER	0.19	Director	$0	$0	$0
YOLANDA BOOZER	BOARD MEMBER	0.19	Director	$0	$0	$0
AMY BRANT	BOARD MEMBER	0.19	Director	$0	$0	$0
MARY BROOKS	VICE CHAIR	0.76	Officer Director	$0	$0	$0
SONYA BRYANT	BOARD MEMBER	0.19	Director	$0	$0	$0
JESSICA BUZHARDT	BOARD MEMBER	0.19	Director	$0	$0	$0
JENNIFER FELKEL	BOARD MEMBER	0.19	Director	$0	$0	$0
LESLIE HIGHTOWER	BOARD MEMBER	0.19	Director	$0	$0	$0
ROBIN JACKSON	BOARD MEMBER	0.19	Director	$0	$0	$0
JULIA C JOHNSON	BOARD MEMBER	0.28	Director	$0	$0	$0
MARY KENNERLY	BOARD MEMBER	0.28	Director	$0	$0	$0
NICOLE MITCHELL	BOARD MEMBER	0.19	Director	$0	$0	$0
DEBBIE POOLE	CHAIR	0.96	Officer Director	$0	$0	$0
KELLY POOLE	BOARD MEMBER	0.28	Director	$0	$0	$0
CAMBE RUCKER	BOARD MEMBER	0.19	Director	$0	$0	$0
JEANETTE SAMUELS	BOARD MEMBER	0.28	Director	$0	$0	$0
ADA JANE SETZLER	SECRETARY	0.76	Officer Director	$0	$0	$0
CHANTA ZEIGLER	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	$1,214,828	$1,252,482	$480,984	$-37,654
2024	No data	No data	No data	No data
2023	$1,153,932	$1,223,702	$747,008	$-69,770
2022	$1,051,949	$844,251	$603,879	$207,698
2021	$719,370	$688,475	$325,163	$30,895
2020	$694,780	$693,321	$267,976	$1,459
2019	$699,395	$684,466	$250,660	$14,929
2018	$684,446	$730,384	$251,416	$-45,938

LEXINGTON COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP