SOUTH CAROLINA FIRST STEPS TO SCHOOL READINESS - LAURENS COUNTY (EIN 571098008) - 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

TONI ABLE

Phone

8649848130

Tax Period

2022-07-01 to 2023-06-30

SOUTH CAROLINA FIRST STEPS TO SCHOOL READINESS - LAURENS COUNTY, founded in 1999, is a small nonprofit in the Education sector that reported $240K in total revenue in fiscal year 2022. Revenue grew 17% year-over-year, indicating healthy expansion. The organization ran a surplus of $53K, a strong 22% operating margin.

Mission

SOUTH CAROLINA FIRST STEPS WORKS COLLABORATIVELY TO ENSURE THAT ALL CHILDREN START SCHOOL READY TO REACH THEIR HIGHEST POTENTIAL WITH ENGAGED SUPPORT FROM THEIR PARENTS, CAREGIVERS, AND COMMUNITIES.

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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 $240,205

Program Service Revenue $0

Investment Income $55

Other Revenue $0

TOTAL REVENUE $240,260

Expense Breakdown

Grants Paid $0

Salaries & Benefits $49,487

Fundraising Expenses $0

Program Expenses $165,596

Other Expenses $137,701

TOTAL EXPENSES $187,188

Year-over-Year Comparison

	2022	2021	Change
Revenue	$240,260	$205,987	+0.2%
Expenses	$187,188	$210,762	-0.1%
Net Income	$53,072	$-4,775	-12.1%

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

$21,173

Total Directors

$21,173

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TONI ABLE	EXECUTIVE DI	40.00	Officer Director	$21,173	$0	$21,173
JENNIFER ABERCROMBIE	BOARD MEMBER	1.50	Director	$0	$0	$0
JENN ADAMS	BOARD MEMBER	1.50	Director	$0	$0	$0
DR SHEBBY AIKEN	BOARD MEMBER	1.50	Director	$0	$0	$0
RENITA BARKSDALE	BOARD MEMBER	1.50	Director	$0	$0	$0
AMANDA BREWINGTON	BOARD MEMBER	1.50	Director	$0	$0	$0
ANGELA COMPTON	BOARD MEMBER	1.50	Director	$0	$0	$0
LAURIE SEAWRIGHT COUNTERMAN	SECRETARY	2.00	Officer Director	$0	$0	$0
KENA COX	CHAIR	3.00	Officer Director	$0	$0	$0
OLIVIA CROTTS	BOARD MEMBER	1.50	Director	$0	$0	$0
JENNIFER DAVIS	BOARD MEMBER	1.50	Director	$0	$0	$0
MELODIE EDWARDS	BOARD MEMBER	1.50	Director	$0	$0	$0
JANICE FARMER	BOARD MEMBER	1.50	Director	$0	$0	$0
JERVELLE FORT	BOARD MEMBER	1.50	Director	$0	$0	$0
VALERIE GAINES	BOARD MEMBER	1.50	Director	$0	$0	$0
MEREDITH HUTCHINSON	BOARD MEMBER	1.50	Director	$0	$0	$0
BEVERLY POWELL	BOARD MEMBER	1.50	Director	$0	$0	$0
MICHELLE STALLWORTH	BOARD MEMBER	1.50	Director	$0	$0	$0
DARREN THAMES	BOARD MEMBER	1.50	Director	$0	$0	$0
BETSY WASHUM	BOARD MEMBER	1.50	Director	$0	$0	$0
JC WHITMIRE	BOARD MEMBER	1.50	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	$240,260	$187,188	$133,741	$53,072
2022	$205,987	$210,762	$78,055	$-4,775
2021	$212,094	$234,900	$77,037	$-22,806
2020	$197,353	$227,795	$105,410	$-30,442
2019	$220,103	$225,156	$140,318	$-5,053
2018	$217,970	$252,647	$150,833	$-34,677

SOUTH CAROLINA FIRST STEPS TO SCHOOL READINESS - LAURENS COUNTY