SOUTH CAROLINA 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

RANDALL JOHNSON

Phone

8434794200

Tax Period

2022-07-01 to 2023-06-30

SOUTH CAROLINA FIRST STEPS TO SCHOOL READINESS-MARLBORO COUNTY, founded in 1999, is a small nonprofit in the Education sector that reported $217K in total revenue in fiscal year 2022. Revenue decreased 7% compared to the prior year. Expenses of $192K left a modest 11% surplus.

Mission

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

Program Service Accomplishments

Program 1

Expenses: $82,638

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: $73,446

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: $19,020

OTHER INDIRECT PROGRAM EXPENSES

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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 (2022)

Revenue Breakdown

Contributions & Grants $216,786

Program Service Revenue $0

Investment Income $104

Other Revenue $0

TOTAL REVENUE $216,890

Expense Breakdown

Grants Paid $0

Salaries & Benefits $147,493

Fundraising Expenses $0

Program Expenses $175,104

Other Expenses $44,774

TOTAL EXPENSES $192,267

Year-over-Year Comparison

	2022	2021	Change
Revenue	$216,890	$233,693	-0.1%
Expenses	$192,267	$189,407	+0.0%
Net Income	$24,623	$44,286	-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

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

$64,249

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RANDALL JOHNSON	EXECUTIVE DI	40.00	Officer	$0	$0	$64,249
PAM BURNS	BOARD MEMBER	0.12	Director	$0	$0	$0
TOCCARA COVINGTON	BOARD MEMBER	0.63	Director	$0	$0	$0
THERESA CURTIS-WILLIS	BOARD MEMBER	0.04	Director	$0	$0	$0
NIDRA ELLISON	BOARD MEMBER	0.21	Director	$0	$0	$0
KENNITA GRAHAM	BOARD MEMBER	0.06	Director	$0	$0	$0
BOBBIE JO GROOMS	BOARD MEMBER	0.08	Director	$0	$0	$0
SHIRLEY JONES	BOARD MEMBER	0.23	Director	$0	$0	$0
SHASTA LOYD	CHAIR	0.50	Officer Director	$0	$0	$0
BRENDA MCRAE	BOARD MEMBER	0.27	Director	$0	$0	$0
NICHELLE NICHOLS	BOARD MEMBER	0.44	Director	$0	$0	$0
DENISE O'NEAL	BOARD MEMBER	0.02	Director	$0	$0	$0
DAISHANNA PEARSON	BOARD MEMBER	0.33	Director	$0	$0	$0
ELAINE PURVIS	BOARD MEMBER	0.23	Director	$0	$0	$0
ERICA RORIE	BOARD MEMBER	0.13	Director	$0	$0	$0
LINDA SANDERS	SECRETARY	0.42	Officer Director	$0	$0	$0
RENATA STUBBS	BOARD MEMBER	0.12	Director	$0	$0	$0
BISHOP ULYSSES SULLIVAN	VICE CHAIR	0.29	Officer 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	No data	No data	No data	No data
2023	$216,890	$192,267	$197,683	$24,623
2022	$233,693	$189,407	$228,597	$44,286
2021	$203,010	$186,153	$179,584	$16,857
2020	$186,706	$195,243	$174,985	$-8,537
2019	$203,107	$204,583	$190,884	$-1,476
2018	$200,014	$205,496	$191,968	$-5,482

SOUTH CAROLINA FIRST STEPS TO SCHOOL READINESS-MARLBORO COUNTY