SALUDA COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP (EIN 571097867) - 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

KIM CHARIKER

Phone

8643211441

Tax Period

2024-07-01 to 2025-06-30

SALUDA COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP, founded in 1999, is a small nonprofit in the Education sector that reported $254K in total revenue in fiscal year 2024. Revenue grew 12% year-over-year, indicating healthy expansion.

Mission

PER SOUTH CAROLINA CODE OF LAWS SECTION 59-152-10: THERE IS ESTABLISHED THE SOUTH CAROLINA FIRST STEPS TO SCHOOL READINESS, A COMPREHENSIVE, RESULTS- OREIENTED 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.

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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 $254,089

Program Service Revenue $0

Investment Income $57

Other Revenue $0

TOTAL REVENUE $254,146

Expense Breakdown

Grants Paid $0

Salaries & Benefits $68,058

Fundraising Expenses $0

Program Expenses $230,038

Other Expenses $183,838

TOTAL EXPENSES $251,896

Year-over-Year Comparison

	2024	2023	Change
Revenue	$254,146	$227,680	+0.1%
Expenses	$251,896	$224,086	+0.1%
Net Income	$2,250	$3,594	-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

$33,235

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KIM CHARIKER	EXECUTIVE DI	40.00	Officer	$33,235	$0	$33,235
CANDACE BUSH	BOARD MEMBER	0.15	Director	$0	$0	$0
JENNIFER CAMPBELL	VICE CHAIR	0.17	Officer Director	$0	$0	$0
COURTNEY CLARK	BOARD MEMBER	0.13	Director	$0	$0	$0
ANGELA ERHARDT	CHAIR	0.58	Officer Director	$0	$0	$0
FREDA GANTT	BOARD MEMBER	0.15	Director	$0	$0	$0
CYNTHIA HOWARD	BOARD MEMBER	0.13	Director	$0	$0	$0
NANCY JORDAN	BOARD MEMBER	0.17	Director	$0	$0	$0
CHRISTY MARSHALL	BOARD MEMBER	0.11	Director	$0	$0	$0
ELIZABETH G MCCARTNEY	BOARD MEMBER	0.12	Director	$0	$0	$0
SHANNA MYERS	BOARD MEMBER	0.15	Director	$0	$0	$0
LYNN PADGETT	SECRETARY	0.29	Officer Director	$0	$0	$0
RACHEL PORTER	BOARD MEMBER	0.13	Director	$0	$0	$0
CECELIA YONCE	BOARD MEMBER	0.15	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	$254,146	$251,896	$82,123	$2,250
2024	No data	No data	No data	No data
2023	$238,044	$232,910	$85,182	$5,134
2022	$212,553	$204,467	$79,508	$8,086
2021	$204,443	$204,778	$105,077	$-335
2020	$191,913	$208,321	$67,112	$-16,408
2019	$209,669	$206,521	$82,794	$3,148
2018	$207,261	$211,134	$97,205	$-3,873

SALUDA COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP