2024-05-15T10:06:28-04:00 2023-06-30 475156994 MANLEY GARVIN LLC PO BOX 429 GREENWOOD SC 29648 990 2022-07-01 571097774 SOUTH CAROLINA FIRST STEPS TO SCHOOL READINESS - ABBEVILLE COUNTY SOUT 8643884102 POST OFFICE BOX 429 GREENWOOD SC 29648 REBECCA LYMAN EXECUTIVE DIRECTOR 8643884102 2024-05-14 true REBECCA LYMAN 999009999 true JOSHUA C GARVIN P01361696 8642294951 2024-05-14 2022 2023-04-26 12:10:37Z REBECCA LYMAN 186246 false X HTTPS://SCFIRSTSTEPS.ORG/ABBEVILLE X 1999 SC 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. 12 12 0 0 203751 186181 0 8 65 0 203759 186246 0 0 116202 66568 0 0 76616 69187 192818 135755 10941 50491 83558 134592 19515 20058 64043 114534 X 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. false false 66062 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. 37551 CHILD CARE QUALITY-FIRST STEPS ASSISTS CHILD CARE PROVIDERS THROUGH TRAINING PROGRAMS CERTIFIED THROUGH SC ENDEAVORS AND INCLUDE TOPICS IN THE AREAS OF NUTRITION, HEALTH AND SAFETY, CURRICULUM, CHILD GUIDANCE, PROFESSIONAL DEVELOPMENT AND PROGRAM ADMINISTRATION. ADDITIONALLY, THE CHILD CARE QUALITY ENHANCEMENT PROGRAM AIMS TO PRODUCE MEASURABLE IMPROVEMENTS IN THE QUALITY OF CARE PROVIDED TO YOUNG CHILDREN. ALSO, FIRST STEPS PROVIDES SCHOLARSHIPS TO HIGH QUALITY CHILD CARE PROGRAMS FOR ELIGIBLE FAMILIES SO THEIR FAMILIES CAN RETURN TO WORK OR SCHOOL. 14422 INDIRECT PROGRAM EXPENSES 118035 true true false false false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false false true false false false false false true false false false true 3 0 0 false false false false false false false false X 12 12 false false false false false false false true true false false true true true true false false true true false X MANLEY GARVIN LLC 8642294951 POST OFFICE BOX 429 GREENWOOD SC 29648 REBECCA LYMAN EXECUTIVE DI 40.00 X 0 31717 0 DIONE ASHLEY BOARD MEMBER 0.80 X 0 0 0 JEANNE BELL BOARD MEMBER 0.50 X 0 0 0 MELANIE DIXON BOARD MEMBER 1.50 X 0 0 0 MARQUITA DONALDSON BOARD MEMBER 0.50 X 0 0 0 MARY LOU EDENS SECRETARY 0.90 X X 0 0 0 CORRINA GAMBRELL BOARD MEMBER 0.80 X 0 0 0 AMY GLOVER BOARD MEMBER 0.20 X 0 0 0 HENRY GREEN BOARD MEMBER 0.50 X 0 0 0 BAILEY JOHNSON BOARD MEMBER 0.50 X 0 0 0 FAITH LINE BOARD MEMBER 0.00 X 0 0 0 LEE LOGAN VICE CHAIR 0.80 X X 0 0 0 ADRIENNE PADNER BOARD MEMBER 1.20 X 0 0 0 LOU PARADIS BOARD MEMBER 1.50 X 0 0 0 VERONICA PATTERSON BOARD MEMBER 0.20 X 0 0 0 SHANNON WINN BOARD MEMBER 0.70 X 0 0 0 31717 false false false 184831 1350 186181 65 65 186246 65 31717 26875 4842 15369 13369 2000 16191 15169 1022 3291 2763 528 8003 7503 500 18211 17348 863 3064 2064 1000 9079 6842 2237 3540 3485 55 1979 1529 450 MISCELLANEOUS 11972 7749 4223 PROGRAM PURCHASED SUPPLIE 8491 8491 PROFESSIONAL DEVELOPMENT 4848 4848 135755 118035 17720 0 83558 133992 600 83558 134592 19515 20058 19515 20058 X 64043 114534 64043 114534 83558 134592 50491 X X false true X true false X 225252 201522 237520 203751 186181 1054226 192146 19918 7291 2050 16900 238305 417398 221440 244811 205801 203081 1292531 1292531 7 6 5 8 65 91 1292622 0.99990 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 186246 186246 186246 135755 135755 135755 SCHEDULE D, PAGE 3, PART X THE BASIS OF ACCOUNTING FOLLOWED BY THE LOCAL PARTHERSHIP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE LOCAL PARTNERSHIP AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE LOCAL PARTNERSHIP HAS TAKEN AN UNCERTAIN POSITION THAT MORE THAN LIKELY WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE LOCAL PARTNERSHIP, AND HAS CONCLUDED THAT AS OF JUNE 30, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE LOCAL PARTNERSHIP IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. ABBEVILLE COUNTY SCHOOL DISTRICT BOARD MEMBERS 69000 BM EMPLOYED false PRESS AND BANNER RELATED ENTITY 1000 SHARED EXPENSES false SCHEDULE L, PART V THE BOARD MEMBERS OF THE LOCAL PARTNERSHIP ARE REPRESENTATIVES OF VARIOUS ORGANIZATIONS THAT IN CERTAIN INSTANCES BENEFIT FROM ACTIONS TAKEN BY THE BOARD. IT IS THE POLICY OF THE LOCAL PARTNERSHIP THAT BOARD MEMBERS ARE NOT TO BE INVOLVED WITH DECISIONS REGARDING THE ORGANIZATION THEY REPRESENT. SOME OF THE LOCAL PARTNERSHIP'S BOARD MEMBERS ARE ALSO MEMBERS OF MANAGEMENT OF OTHER LOCAL PARTNERSHIP'S CONTRACTORS, ONE OF WHICH IS THE ABBEVILLE COUNTY SCHOOL DISTRICT. THE LOCAL PARTNERSHIP CONSUMMATED ARM'S LENGTH TRANSACTIONS WITH THESE ENTITIES TO PROVIDE CERTAIN SERVICES RELATED TO THE MISSION OF THE LOCAL PARTNERSHIP. THE LOCAL PARTNERSHIP HAS RECOGNIZED APPROXIMATELY 70,000 AS EXPENSE FOR THE YEAR ENDED JUNE 30, 2023 RELATED TO THE SERVICES PROVIDED BY THE ABBEVILLE COUNTY SCHOOL DISTRICT. THE LOCAL PARTNERSHIP HAS ALSO CONTRACTED WITH THE ABBEVILLE COUNTY SCHOOL DISTRICT TO EMPLOY INDIVIDUALS WHOSE MAIN PURPOSE IS TO WORK FOR THE LOCAL PARTNERSHIP. THE PURPOSE OF THIS CONTRACTUAL AGREEMENT IS TO PROVIDE THE INDIVIDUALS WITH THE OPPORTUNITY TO PARTICIPATE IN EMPLOYEE BENEFIT PROGRAMS THAT ARE NOT AVAILABLE THROUGH THE LOCAL PARTNERSHIP. THE EXECUTIVE DIRECTOR OF GREENWOOD FIRST STEPS HAD A DUAL EMPLOYMENT AGREEMENT WITH THE LOCAL PARTNERSHIP TO SERVE AS A CONSULTANT FOR ADMINISTERING WORKSHOPS FOR THE LOCAL PARTNERSHIP. FORM 990 - ORGANIZATION'S 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. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF FORM 990 IS MADE AVAILABLE TO THE EXECUTIVE DIRECTOR FOR REVIEW PRIOR TO FILING. THE FINANCIAL INFORMATION ON FORM 990 IS BASED PRIMARILY UPON THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS, WHICH ARE PROVIDED TO THE BOARD. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD MEMBERS OF THE LOCAL PARTNERSHIP ARE REPRESENTATIVE OF VARIOUS ORGANIZATIONS THAT IN CERTAIN INSTANCES BENEFIT FROM ACTIONS TAKEN BY THE BOARD. BOARD MEMBERS DISCLOSE THESE RELATIONSHIPS AND TRANSACTIONS AS APPROPRIATE UNDER THE LOCAL PARTNERSHIP'S POLICIES AND AS REQUIRED BY LAW. IT IS THE POLICY OF THE LOCAL PARTNERSHIP THAT BOARD MEMBERS ARE NOT INVOLVED WITH DECISIONS REGARDING ORGANIZATIONS THEY REPRESENT. FORM 990, PAGE 6, PART VI, LINE 15A BUDGET AMOUNTS, INCLUDING COMPENSATION, ARE SUBMITTED FOR APPROVAL TO THE SOUTH CAROLINA OFFICE OF FIRST STEPS. THE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES. RATHER, INDIVIDUALS WHO PERFORM "EMPLOYEE RELATED" SERVICES FOR THE ORGANIZATION ARE EMPLOYED BY THE ABBEVILLE COUNTY SCHOOL DISTRICT AND THE ORGANIZATION REIMBURSES THE SCHOOL DISTRICT FOR THESE AMOUNTS UNDER THE TERMS OF THE CONTRACT. FORM 990, PAGE 6, PART VI, LINE 15B BUDGET AMOUNTS, INCLUDING COMPENSATION, ARE SUBMITTED FOR APPROVAL TO THE SOUTH CAROLINA OFFICE OF FIRST STEPS. THE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES. RATHER, INDIVIDUALS WHO PERFORM "EMPLOYEE RELATED" SERVICES FOR THE ORGANIZATION ARE EMPLOYED BY THE ABBEVILLE COUNTY SCHOOL DISTRICT AND THE ORGANIZATION REIMBURSES THE SCHOOL DISTRICT FOR THESE AMOUNTS UNDER THE TERMS OF THE CONTRACT. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART XII THE ACCOMPANYING FINANCIAL STATEMENTS HAVE BEEN PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. PROGRAM REVENUES ARE RECOGNIZED WHEN PROPERLY EARNED AND REALIZABLE. EXPENSES ARE RECORDED IN THE PERIOD IN WHICH THEY ARE INCURRED. THE BASIS OF ACCOUNTING ADOPTED BY THE PARTNERSHIP DIFFERS FROM GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PRIMARILY BECAUSE IT RECOGNIZES LONG LIVED ASSETS AND OTHER COSTS WHICH BENEFIT MORE THAN ONE PERIOD AS EXPENSES IN THE YEAR PURCHASED, AND IT RECOGNIZES CERTAIN EXPENSES WHEN PAID SUCH AS VACATION AND SICK TIME FOR EMPLOYEES. SOUTH CAROLINA FIRST STEPS TO SCHOOL READINESS BOARD OF TRUSTEES 636 ROSEWOOD DRIVE COLUMBIA SC 29201 571087576 STATE OFFI SC 501C3 7 N/A false false false true false false false false false false false false false false true false false false false false SOUTH CAROLINA FIRST STEPS TO SCHOOL READINESS BOARD OF TRUSTEES C 183331 CASH RECEIVED