SOUTH CAROLINA FIRST STEPS TO SCHOOL READINESS-SUMTER COUNTY (EIN 571098010) - 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

JULIA A NELSON

Phone

8037745500

Tax Period

2022-07-01 to 2023-06-30

SOUTH CAROLINA FIRST STEPS TO SCHOOL READINESS-SUMTER COUNTY, founded in 1999, is a small nonprofit in the Education sector that reported $450K in total revenue in fiscal year 2022.

Mission

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 (2022)

Revenue Breakdown

Contributions & Grants $449,884

Program Service Revenue $0

Investment Income $80

Other Revenue $0

TOTAL REVENUE $449,964

Expense Breakdown

Grants Paid $0

Salaries & Benefits $105,044

Fundraising Expenses $0

Program Expenses $414,407

Other Expenses $337,286

TOTAL EXPENSES $442,330

Year-over-Year Comparison

	2022	2021	Change
Revenue	$449,964	$422,935	+0.1%
Expenses	$442,330	$439,218	+0.0%
Net Income	$7,634	$-16,283	-1.5%

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

$72,969

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ARTRELL BROWN	BOARD SEC/TR	0.12	Officer Director	$0	$0	$0
TONI BREW	BOARD CHAIR	0.19	Officer Director	$0	$0	$0
WALTER NEWMAN	BOARD VICE C	0.10	Officer Director	$0	$0	$0
REV BILLY BENNETT	BOARD MEMBER	0.10	Director	$0	$0	$0
HARRISON BROWN	BOARD MEMBER	0.10	Director	$0	$0	$0
JULIE HAYNES	BOARD MEMBER	0.10	Director	$0	$0	$0
MICHAEL JONAS	BOARD MEMBER	0.10	Director	$0	$0	$0
ROBIN MORRIS	BOARD MEMBER	0.10	Director	$0	$0	$0
JENNIFER MILES	BOARD MEMBER	0.10	Director	$0	$0	$0
WANDA RAMSEY	BOARD MEMBER	0.10	Director	$0	$0	$0
CYNTHIA RANSOM	BOARD MEMBER	0.10	Director	$0	$0	$0
ANGELIA RAGIN-TERRY	BOARD MEMBER	0.10	Director	$0	$0	$0
JULIA TRIPLETT	BOARD MEMBER	0.10	Director	$0	$0	$0
COURTNEY JUNE-WILSON	BOARD MEMBER	0.10	Director	$0	$0	$0
JULIA A NELSON	EXECUTIVE DI	40.00	Officer	$0	$0	$72,969

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	$449,964	$442,330	$146,596	$7,634
2022	$422,935	$439,218	$122,521	$-16,283
2021	$361,619	$341,021	$133,739	$20,598
2020	$339,683	$332,980	$155,986	$6,703
2019	$263,693	$386,907	$135,315	$-123,214
2018	$347,866	$330,669	$277,869	$17,197

SOUTH CAROLINA FIRST STEPS TO SCHOOL READINESS-SUMTER COUNTY