2025-05-12T11:22:16-04:00 2024-06-30 475156994 MANLEY GARVIN LLC PO BOX 429 GREENWOOD SC 29648 990 2023-07-01 571097866 OCONEE COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP OCON 8649853342 POST OFFICE BOX 429 GREENWOOD SC 29648 KAYLEE OSBON EXECUTIVE DIRECTOR 8649853342 2025-05-01 true false JOSHUA C GARVIN P01361696 8642294951 2025-05-06 2023 2025-03-06 01:10:19Z KAYLEE OSBON 623758 false X WWW.SCFIRSTSTEPS.ORG 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. 10 10 1 0 560745 623696 0 56 62 0 560801 623758 0 0 53825 54724 0 0 482135 581418 535960 636142 24841 -12384 122673 90880 42783 23374 79890 67506 X OUR MISSION IS THAT EVERY SOUTH CAROLINA CHILD WILL ARRIVE AT KINDERGARTEN READY TO SUCCEED. false false 23617 CHILD CARE QUALITY-FIRST STEPS ASSISTS CHILD CARE PROVIDERS TO IMPROVE PROGRAM QUALTIY BY FUNDING TARGETED UPGRADES TO MEET DSS LICENSING OR ABC- ENHANCED REQUIREMNENTS, AND TO FURTHER ENHANCE LEARNING ENVIRONMENTS FOR YOUNG CHILDREN. 166100 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. 24254 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. 392092 OTHER INDIRECT PROGRAM EXPENSES 392092 606063 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 true false false false false true false false false true 6 0 true 1 true false false false false false false false false X 10 10 false false false false false false false true true false false false true true true false false true true false X MANLEY GARVIN LLC 8642294951 POST OFFICE BOX 429 GREENWOOD SC 29648 VANESSA EARLE CHAIR 1.00 X X 0 0 0 BREANNE ALEXANDER VICE CHAIR 1.00 X X 0 0 0 ASHLEY ROBERTSON SECRETARY 1.00 X X 0 0 0 ALICE LEE BOARD MEMBER 0.30 X 0 0 0 SHARON JENKINS BOARD MEMBER 0.30 X 0 0 0 NIVIA MIRANDA BOARD MEMBER 0.30 X 0 0 0 REG TATUM BOARD MEMBER 0.30 X 0 0 0 LACEY MOORE BOARD MEMBER 0.30 X 0 0 0 BLAIR HINSON BOARD MEMBER 0.30 X 0 0 0 DABY SNIPES EXECUTIVE DI 40.00 X 50000 0 0 KAYLEE OSBON EXECUTIVE DI X 0 0 0 50000 false false false 57412 181150 385134 371272 623696 62 62 623758 62 50000 42083 7917 835 835 3889 3283 606 6000 4000 2000 2199 734 1465 1806 1553 253 2409 2409 2061 2061 DOLLY PARTON IMAGINATION 371272 371272 PROGRAM PURCHASED SERVICE 95153 95153 PROGRAM PURCHASED SUPPLIE 77859 72308 5551 MISCELLANEOUS 22659 12433 10226 636142 606063 30079 0 100975 86132 18310 3388 4748 122673 90880 42783 23374 42783 23374 X 79890 67506 79890 67506 122673 90880 X -12384 X X false true true X 188549 207455 230949 560745 623696 1811394 1500 4074 4474 10048 190049 207455 230949 564819 628170 1821442 1821442 6 7 9 56 62 140 1821582 0.99990 0.99990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 252486 252486 371272 371272 623758 264870 264870 371272 371272 636142 SCHEDULE D, PAGE 3, PART X THE BASIS OF ACCOUNTING FOLLOWED BY THE PARTNERSHIP REQUIRES A TAX LIABILITY (OR ASSET) IF THE LOCAL PARTNERSHIP HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT 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, 2024 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. SCHEDULE D, PAGE 4, PART XI, LINE 4B BOOKS FROM DOLLY PARTON IMAGINATION LIBRARY 371,272 SCHEDULE D, PAGE 4, PART XII, LINE 4B BOOKS FROM DOLLY PARTON IMAGINATION LIBRARY 371,272 VANESSA EARLE BOARD MEMBER 76000 SERVICES false SCHEDULE L, PART V 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 PARTNERSHIPS POLICIES AND AS REQUIRED BY LAW. IT IS THE POLICY OF THE LOCAL PARTNERSHIP THAT BOARD MEMBERS NOT BE INVOLVED WITH DECISIONS REGARDING ORGANIZATIONS THEY REPRESENT. THE LOCAL PARTNERSHIP CONSUMMATED ARMS LENGTH TRANSACTIONS WITH THESE ENTITIES TO PROVIDE CERTAIN SERVICES RELATED TO THE MISSION OF THE LOCAL PARTNERSHIP. THE LOCAL PARTNERSHIP HAS RECOGNIZED APPROXIMATELY 76,000 AS EXPENSE FOR THE YEARS ENDED JUNE 30, 2024 AND 2023 RELATED TO THE SERVICES PROVIDED BY THESE CONTRACTORS. X 1 371272 false false false FORM 990, PAGE 2, PART III, LINE 4D OTHER INDIRECT PROGRAM EXPENSES 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. IT IS THE POLICY OF THE LOCAL PARTNERSHIP THAT BOARD MEMBERS NOT BE INVOLVED WITH DECISIONS REGARDING ORGANIZATIONS THEY REPRESENT. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD USES SALARY INFORMATION FROM THE LOCAL SCHOOL DISTRICT, STATEWIDE NONPROFIT SALARY SURVEY (FOR THE APPROPRIATE TYPE AND COMPARABLE BUDGET OF ORGANIZATION), AND REGIONAL SURVEY FROM A NORTH CAROLINA COUNTERPART IN ORDER TO DETERMINE COMPENSATION OF THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER AS WELL AS OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD USES SALARY INFORMATION FROM THE LOCAL SCHOOL DISTRICT, STATEWIDE NONPROFIT SALARY SURVEY (FOR THE APPROPRIATE TYPE AND COMPARABLE BUDGET OF ORGANIZATION), AND REGIONAL SURVEY FROM A NORTH CAROLINA COUNTERPART IN ORDER TO DETERMINE COMPENSATION OF THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER AS WELL AS OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION. 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 XI, LINE 9 BOOKS FROM DOLLY PARTON IMAGINATION LIBRARY -371,272 BOOKS FROM DOLLY PARTON IMAGINATION LIBRARY 371,272 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 LOCAL 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 SCHOO 636 ROSEWOOD DR 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 false false false false false false SOUTH CAROLINA FIRST STEPS TO SCHOO C 181150 CASH RECEIVED