2025-05-13T13:34:54-04:00 2024-06-30 475156994 MANLEY GARVIN LLC PO BOX 429 GREENWOOD SC 29648 990 2023-07-01 571097779 BEAUFORT COUNTY FIRST STEPS TO SCHOOL READINESS PARTNERSHIP BEAU 8433797837 POST OFFICE BOX 429 GREENWOOD SC 29648 BETTY WASHINGTON EXECUTIVE DIRECTOR 8433797837 2025-05-08 true false JOSHUA C GARVIN P01361696 8642294951 2025-05-08 2023 2025-03-06 01:10:19Z BETTY WASHINGTON 703 BLADEN ST BEAUFORT SC 29902 621436 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. 11 11 0 0 587249 621345 0 102 91 0 587351 621436 0 0 371968 373089 0 0 237382 272159 609350 645248 -21999 -23812 174571 128449 53581 31271 120990 97178 X OUR MISSION IS THAT EVERY SOUTH CAROLINA CHILD WILL ARRIVE AT KINDERGARTEN READY TO SUCCEED. false false 228198 CHILD CARE QUALITY-FIRST STEPS ASSISTS CHILD CARE PROVIDERS TO IMPROVE PROGRAM QUALITY BY FUNDING TARGETED UPGRADES TO MEET DSS LICENSING OR ABC- ENHANCED REQUIREMENTS, AND TO FURTHER ENHANCE LEARNING ENVIRONMENTS FOR YOUNG CHILDREN. ALSO, FIRST STEPS PROVIDES STAFF DEVELOPMENT AND MENTORING TO ASSIST PROVIDERS IN MEETING DSS TRAINING REQUIREMENTS, INCREASING THE KNOWLEDGE OF CHILD CARE WORKERS AND IMPROVING THE QUALITY OF PROGRAMS OFFERED IN PARTICIPATING CHILD CARE FACILITIES. 187219 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 RESROURCES FOR- AND INCREASE AWARENESS OF- THE HEALTHCARE, NUTRITION AND EARLY DEVELOPMENTAL NEEDS OF THE STATE'S YOUNG CHILDREN. THEY ACCOMPLISH THESE GOALS THROUGH THE EARLY IDENTIFICATION AND REFERRAL PROGRAM. 158050 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. 37991 INDIRECT PROGRAM EXPENSES 37991 611458 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 8 0 true 0 false false false false false false false false false false false false false false X 11 11 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 ANITA LYNN SINGLETON CHAIR 1.50 X X 0 0 0 TONYA ALLEN-JENKINS VICE CHAIR 0.75 X X 0 0 0 KELLY ZYTYNSKI SECRETARY 1.50 X X 0 0 0 JAMES WILLIAMS TREASURER 0.25 X X 0 0 0 PATRICIA URRIOLA BOARD MEMBER 1.00 X 0 0 0 LUZ COLMENARES BOARD MEMBER 0.25 X 0 0 0 AMANDA DICKMAN BREWER BOARD MEMBER 0.75 X 0 0 0 CAROL OSBORN BOARD MEMBER 0.25 X 0 0 0 MAKITA FABIAN BOARD MEMBER 0.25 X 0 0 0 LACHIANA HAMILTON BOARD MEMBER 0.12 X 0 0 0 REBECCA STEMPEL BOARD MEMBER 0.25 X 0 0 0 BETTY WASHINGTON EXECUTIVE DI 40.00 X X 0 58748 0 58748 false false false 135324 398908 87113 621345 91 91 621436 91 58748 46136 12612 214720 214720 80526 76567 3959 19095 18130 965 21492 18382 3110 7125 6152 973 23818 19726 4092 50011 46461 3550 4703 3790 913 PROGRAM PURCHASE SUPPLIES 101759 101759 MISCELLANEOUS 27948 25992 1956 PROGRAM PURCHASE SERVICES 27321 27321 PROFESSIONAL DEVELOPMENT 7982 6322 1660 645248 611458 33790 0 170995 106226 100 20423 3476 1800 174571 128449 53581 31271 53581 31271 X 120990 97178 120990 97178 174571 128449 -23812 X X false false X 426401 530973 568098 587249 621345 2734066 368 869 811 2048 426769 531842 568909 587249 621345 2736114 2736114 20 19 20 102 91 252 2736366 0.99990 0.99990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 621436 621436 621436 645248 645248 645248 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. BEAUFORT COUNTY SCHOOL DISTRICT BOARD MEMBER 276316 SERVICES false ANITA LYNN SINGLETON BOARD MEMBER 208 SERVICES false KELLY ZYTYNSKI BOARD MEMBER 196 SERVICES 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 BEAUFORT 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 277,000 AS EXPENSE FOR THE YEAR ENDED JUNE 30, 2024 RELATED TO THE SERVICES PROVIDED BY THE BEAUFORT 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, PAGE 2, PART III, LINE 4D 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 REPORTED 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 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 BEAUFORT COUNTY SCHOOL DISTRICT AND THE ORGANIZATION REIMBURSES THE SCHOOL DISTRICT FOR THESE AMOUNTS UNDER THE TERMS OF TEH 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 PAY ANY EMPLOYEES. RATHER, INDIVIDUALS WHO PERFORM "EMPLOYEE RELATED" SERVICES FOR THE ORGANIZATION ARE EMPLOYED BY BEAUFORT 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 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 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 false false false false false false SOUTH CAROLINA FIRST STEPS TO SCHOO C 398908 CASH RECEIVED