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South Carolina First Steps to School Readiness Board of Trustees

EIN 57-1087576 · Columbia, SC

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak43 out of 100GovernanceStrong90 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

PER SOUTH CAROLINA CODE SECTION 59-152-30: "THE GOALS FOR SOUTH CAROLINA FIRST STEPS TO SCHOOL READINESS ARE TO: (1) PROVIDE PARENTS WITH ACCESS TO THE SUPPORT THEY MIGHT SEEK AND WANT TO STRENGTHEN THEIR FAMILIES AND TO PROMOTE THE OPTIMAL DEVELOPMENT OF THEIR PRESCHOOL CHILDREN; (2) INCREASE COMPREHENSIVE SERVICES SO CHILDREN HAVE REDUCED RISK FOR MAJOR PHYSICAL, DEVELOPMENTAL, AND LEARNING PROBLEMS; (3) PROMOTE HIGH-QUALITY PRESCHOOL PROGRAMS THAT PROVIDE A HEALTHY ENVIRONMENT THAT WILL PROMOTE NORMAL GROWTH AND DEVELOPMENT; (4) PROVIDE SERVICES SO ALL CHILDREN RECEIVE THE PROTECTION, NUTRITION, AND HEALTH CARE NEEDED TO THRIVE IN THE EARLY YEARS OF LIFE SO THEY ARRIVE AT SCHOOL READY TO SUCCEED; AND (5) MOBILIZE COMMUNITIES TO FOCUS EFFORTS ON PROVIDING ENHANCED SERVICES TO SUPPORT FAMILIES AND THEIR YOUNG CHILDREN SO AS TO ENABLE EVERY CHILD TO REACH SCHOOL HEALTHY AND READY TO SUCCEED."

Income
$72.4 million
Spending
$72.7 million
Spent on programs
96%
Reserves
-2.2 months of spending
Largest source of income
government grants, 100%
Employees
132
Highest pay
$122,935, director-adm

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 43 out of 100. Higher than 18% of charities in its peer group (education, $10m to $100m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    5 of 20

    It owes 68% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 0% of income.

  • Income trend

    15 of 15

    Income rose 9% on the year before.

  • Spending floor

    15 of 15

    96% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 90 out of 100. Higher than 25% of charities in its peer group (education, $10m to $100m).

  • Independent board

    25 of 25

    25 of 25 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $28.6 million spent. THE MISSION OF SOUTH CAROLINA FIRST STEPS IS TO ENSURE THAT CHILDREN ENTER KINDERGARTEN EMOTIONALLY, PHYSICALLY AND INTELLECTUALLY READY FOR SUCCESS IN SCHOOL AND LIFE. SERVICES ARE OFFERED ACROSS SC THROUGH THE LOCAL PARTNERSHIP NETWORK FOR CHILDREN AGES BIRTH TO FIVE. PROGRAMS INCLUDE EVIDENCE BASED PARENT EDUCATION AND MENTORING PROGRAMS, READING READINESS, HEALTH RELATED PROGRAMS AND SPECIALIZED TRAINING WITH CHILD CARE CENTERS.
  2. $41.4 million spent. SOUTH CAROLINA FIRST STEPS ALSO ADMINISTERS THE STATE'S 4K PROGRAM. THE 4K PROGRAM UTILIZES A PUBLIC-PRIVATE SERVICE DELIVERY MODEL SO THAT PARENTS MAY ENROLL ELIGIBLE CHILDREN WHO TURN 4 ON OR BEFORE SEPTEMBER 1ST IN AN APPROVED PRIVATE CHILD CARE CENTER, CHARTER OR PRIVATE SCHOOL. SC FIRST STEPS PROVIDES TRAINING AND OVERSIGHT FOR ALMOST FOUR HUNDRED 4K SITES ACROSS SC. THE 4K MODEL SUPPORTS HIGH QUALITY CURRICULUM, LEARNING ENVIRONMENTS AND TEACHER-CHILD INTERACTIONS. THE MODEL ALSO INCLUDES A PARENT-CARETAKER ENGAGEMENT COMPONENT.
  3. SC FIRST STEPS ALSO CONVENES THE SC EARLY CHILDHOOD ADVISORY COUNCIL WHICH IS A COLLABORATIVE BODY REPRESENTING THE STATE'S EARLY CHILDHOOD SYSTEM. ESTABLISHED IN LAW, THE ECAC INCLUDES THE DIRECTORS OF NINE STATE AGENCIES AND GOVERNMENT ENTITIES THAT PROVIDE STATE AND FEDERALLY FUNDED SERVICES FOR YOUNG CHILDREN.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 2000.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.