RICHLAND COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP (EIN 571097865) - 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

ELIZABETH KABALKA

Phone

8032567237

Tax Period

2023-07-01 to 2024-06-30

RICHLAND COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP, founded in 1999, is a community nonprofit in the Education sector that reported $4.0M in total revenue in fiscal year 2023. Revenue grew 12% year-over-year, indicating healthy expansion.

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. 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 $4,000,466

Program Service Revenue $0

Investment Income $481

Other Revenue $0

TOTAL REVENUE $4,000,947

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,161,642

Fundraising Expenses $0

Program Expenses $3,925,556

Other Expenses $891,821

TOTAL EXPENSES $4,053,463

Year-over-Year Comparison

	2023	2022	Change
Revenue	$4,000,947	$3,566,071	+0.1%
Expenses	$4,053,463	$3,503,435	+0.2%
Net Income	$-52,516	$62,636	-1.8%

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

$94,876

Total Directors

$94,876

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARCIA BACON	ED - 7.1.23-	40.00	Officer Director	$94,876	$0	$94,876
MARY BAILEY	BOARD MEMBER	0.22	Director	$0	$0	$0
LAUREN BRENNAN	BOARD MEMBER	0.12	Director	$0	$0	$0
QUINNE EVANS	VICE CHAIR	0.47	Officer Director	$0	$0	$0
RACHAEL FULMER	CHAIR	0.09	Officer Director	$0	$0	$0
DEON GENERETTE	BOARD MEMBER	0.22	Director	$0	$0	$0
CHEVELLE GILYARD	BOARD MEMBER	0.09	Director	$0	$0	$0
AMANDA GLOWACKI	BOARD MEMBER	0.57	Director	$0	$0	$0
WILLIAM JETER	TREASURER	0.76	Officer Director	$0	$0	$0
KIMBERLY JOHNSON	SECRETARY	0.64	Officer Director	$0	$0	$0
ELIZABETH KABALKA	ED AS OF 4.2	40.00	Officer Director	$0	$0	$0
CASSANDRA LEGETTE	BOARD MEMBER	0.15	Director	$0	$0	$0
LEE PATTERSON	BOARD MEMBER	0.29	Director	$0	$0	$0
DAVIDA PRICE	BOARD MEMBER	0.19	Director	$0	$0	$0
SCOTT SMOAK	BOARD MEMBER	0.17	Director	$0	$0	$0
CHANDRA STALLWORTH	BOARD MEMBER	0.00	Director	$0	$0	$0
SHERRY WHATLEY	BOARD MEMBER	0.40	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	$4,000,947	$4,053,463	$936,163	$-52,516
2023	$3,566,071	$3,503,435	$627,037	$62,636
2022	$3,130,463	$3,183,369	$444,769	$-52,906
2021	$3,007,850	$2,930,316	$543,359	$77,534
2020	$2,893,520	$2,873,213	$436,317	$20,307
2019	$2,050,181	$1,960,143	$337,481	$90,038
2018	$1,987,084	$1,963,614	$221,493	$23,470

RICHLAND COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP