ORANGEBURG COUNTY FIRST STEPS TO S… - 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

KATHY JENKINS

Phone

8039874164

Tax Period

2024-07-01 to 2025-06-30

ORANGEBURG COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP, founded in 1999, is a small nonprofit in the Education sector that reported $446K in total revenue in fiscal year 2024. Revenue fell 21% from the prior year — a significant decline worth monitoring.

Mission

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

Program Service Accomplishments

Program 1

Expenses: $241,420

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: $101,529

HEALTHY START-FIRST STEPS RECOGNIZES THE IMPORTANCE OF A HEALTHY START IN MAXIMIZING BOTH SCHOOL READINESS AND THE LONG-TERM WELL BEING OF THE STATE'S CHILDREN. THE INITIATIVE PARTNERS WITH FAMILIES, THE MEDICAL COMMUNITY AND OTHER STAKEHOLDERS TO LEVERAGE RESOURCES FOR- AND INCREASE AWARENESS OF- THE HEALTHCARE, NUTRITION AND EARLY DEVELOPMENTAL NEEDS OF THE STATE'S YOUNG CHILDREN.

Program 3

Expenses: $58,508

SCHOOL TRANSITION-DEVELOPED BY SOUTH CAROLINA FIRST STEPS - AND IDENTIFIED AS A PROMISING STATE PRACTICE BY THE NATIONAL GOVERNOR'S ASSOCIATION IN 2005 - COUNTDOWN TO KINDERGARTEN IS A HOME...

SCHOOL TRANSITION-DEVELOPED BY SOUTH CAROLINA FIRST STEPS - AND IDENTIFIED AS A PROMISING STATE PRACTICE BY THE NATIONAL GOVERNOR'S ASSOCIATION IN 2005 - COUNTDOWN TO KINDERGARTEN IS A HOME VISITATION PROGRAM PAIRING THE FAMILIES OF HIGH-RISK RISING KINDERGARTNERS WITH THEIR FUTURE TEACHERS DURING THE SUMMER BEFORE SCHOOL ENTRY. TEACHERS COMPLETE SIX VISITS WITH EACH FAMILY, CENTERED UPON CLASSROOM AND CONTENT EXPECTATIONS.

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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 $446,193

Program Service Revenue $0

Investment Income $102

Other Revenue $0

TOTAL REVENUE $446,295

Expense Breakdown

Grants Paid $0

Salaries & Benefits $240,410

Fundraising Expenses $0

Program Expenses $445,018

Other Expenses $249,398

TOTAL EXPENSES $489,808

Year-over-Year Comparison

	2024	2023	Change
Revenue	$446,295	$566,313	-0.2%
Expenses	$489,808	$508,909	0.0%
Net Income	$-43,513	$57,404	-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

$60,737

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KATHY JENKINS	EXECUTIVE DI	40.00	Officer	$60,737	$0	$60,737
MARIE ARTIS	BOARD MEMBER	0.26	Director	$0	$0	$0
DEANDRIA BENETT	BOARD MEMBER	0.50	Director	$0	$0	$0
SHARON DANIELS	BOARD MEMBER	0.03	Director	$0	$0	$0
CHANDRA MCPHERSON GIBBS	BOARD MEMBER	0.19	Director	$0	$0	$0
CHRISTOPHER GRANT	BOARD MEMBER	0.45	Director	$0	$0	$0
CORDERIA GRANT	BOARD MEMBER	0.24	Director	$0	$0	$0
KALIN HALLS	SECRETARY	0.58	Officer Director	$0	$0	$0
ANGIE HUTTO	BOARD MEMBER	0.03	Director	$0	$0	$0
TERESA JENNINGS	BOARD MEMBER	0.12	Director	$0	$0	$0
HENRY MILLER	BOARD CHAIR	0.68	Officer Director	$0	$0	$0
CHARLENE NIMMONS	BOARD MEMBER	0.41	Director	$0	$0	$0
DEVIN RANDOLPH	BOARD MEMBER	0.30	Director	$0	$0	$0
PANDORA RYANT	BOARD MEMBER	0.24	Director	$0	$0	$0
LAURA WASHINGTON	BOARD MEMBER	0.42	Director	$0	$0	$0
DAVID WILLIAMS	BOARD MEMBER	0.37	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	$446,295	$489,808	$137,068	$-43,513
2024	$566,313	$508,909	$210,407	$57,404
2023	$406,282	$419,177	$110,535	$-12,895
2022	$326,718	$386,877	$111,115	$-60,159
2021	$467,755	$351,258	$174,883	$116,497
2020	$369,556	$381,116	$93,741	$-11,560
2019	$350,234	$375,105	$115,248	$-24,871
2018	$326,514	$319,053	$121,694	$7,461

ORANGEBURG COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP