Civic Intelligence

First Step Day Care Inc.

990 • Fiscal year 2017 • EIN 16-1378934

Sep 01, 2016 to Aug 31, 2017 • Filed on Mar 24, 2018

Organization ProfileWWW.1STSTEPDAYCARE.COM
317 Washington StreetWatertown, NY 13601

(315) 788-5437

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

75th percentile

0.16x

Higher debt load relative to assets than 75% of similar nonprofits.

2017 filings • NTEE P • <$500k nonprofits • Source year 2017

Liabilities / Revenue

72nd percentile

0.05x

Higher debt load relative to revenue than 72% of similar nonprofits.

2017 filings • NTEE P • <$500k nonprofits • Source year 2017

Net Margin

50th percentile

3.4%

Higher net margin than 50% of similar nonprofits.

2017 filings • NTEE P • <$500k nonprofits • Source year 2017

Top Officer Pay

87th percentile

$36,255

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

2017 filings • NTEE P • <$500k nonprofits • Source year 2017

Asset Growth

64th percentile

15%

Faster asset growth than 64% of similar nonprofits.

2017 filings • NTEE P • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

58th percentile

6.6%

Faster revenue growth than 58% of similar nonprofits.

2017 filings • NTEE P • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets75th percentile

Assets

Up

$104,713

Up $13,330 (+15%) from 2016

Net Assets

Up

$87,787

Up $12,307 (+16%) from 2016

Liabilities

Up

$16,926

Up $1,023 (+6.4%) from 2016

Revenue And Expenses
Liabilities / Revenue72nd percentileNet Margin50th percentile

Revenue

Up

$360,186

Up $22,429 (+6.6%) from 2016

Expenses

Up

$347,879

Up $26,109 (+8.1%) from 2016

Net Income

Down

$12,307

Down $3,680 (-23%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth64th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2010: $112,709Liabilities 2010: $21,447Net Assets 2010: $91,2622010Assets 2011: $103,068Liabilities 2011: $21,981Net Assets 2011: $81,0872011Assets 2012: $86,962Liabilities 2012: $12,325Net Assets 2012: $74,6372012Assets 2013: $98,542Liabilities 2013: $15,045Net Assets 2013: $83,4972013Assets 2014: $92,220Liabilities 2014: $15,498Net Assets 2014: $76,7222014Assets 2015: $76,889Liabilities 2015: $17,396Net Assets 2015: $59,4932015Assets 2016: $91,383Liabilities 2016: $15,903Net Assets 2016: $75,4802016Assets 2017: $104,713Liabilities 2017: $16,926Net Assets 2017: $87,7872017Assets 2018: $127,967Liabilities 2018: $20,402Net Assets 2018: $107,5652018Assets 2019: $118,428Liabilities 2019: $15,708Net Assets 2019: $102,7202019Assets 2020: $141,489Liabilities 2020: $20,346Net Assets 2020: $121,1432020Assets 2021: $219,526Liabilities 2021: $23,451Net Assets 2021: $196,0752021Assets 2022: $330,137Liabilities 2022: $40,272Net Assets 2022: $289,8652022Assets 2023: $306,101Liabilities 2023: $15,866Net Assets 2023: $290,2352023

Highlighted filing

2017

Assets$104,713
Liabilities$16,926
Net Assets$87,787
Open 2017 Filing

Operations Trend

Revenue Growth58th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KExpenses 2010: $301,9452010Revenue 2011: $303,572Expenses 2011: $313,747Net Income 2011: -$10,1752011Expenses 2012: $314,4092012Expenses 2013: $297,9232013Revenue 2014: $297,697Expenses 2014: $304,472Net Income 2014: -$6,7752014Revenue 2015: $305,693Expenses 2015: $322,922Net Income 2015: -$17,2292015Revenue 2016: $337,757Expenses 2016: $321,770Net Income 2016: $15,9872016Revenue 2017: $360,186Expenses 2017: $347,879Net Income 2017: $12,3072017Revenue 2018: $407,288Expenses 2018: $387,510Net Income 2018: $19,7782018Revenue 2019: $407,368Expenses 2019: $412,213Net Income 2019: -$4,8452019Revenue 2020: $384,665Expenses 2020: $366,242Net Income 2020: $18,4232020Revenue 2021: $588,853Expenses 2021: $513,921Net Income 2021: $74,9322021Revenue 2022: $662,955Expenses 2022: $569,165Net Income 2022: $93,7902022Revenue 2023: $548,962Expenses 2023: $548,592Net Income 2023: $3702023

Highlighted filing

2017

Revenue$360,186
Expenses$347,879
Net Income$12,307
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Mar 24, 2018
Return Version
2016v3.0
Gross Receipts
$361,275
Mission and Program Overview

Mission

First step day care, inc. Is dedicated to providing affordable day care for children in the community that meets the highest nationally recognized standards. Qualified staff provide an educational and developmentally appropriate program in a nurturing environment.

The mission of the center is to provide a safe, stimulating environment for the children at first step day care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$43,895$57,314▲ $13,419
Savings and Temporary Cash Investments$28,816$28,835▲ $19
Accounts Receivable$13,126$9,173▼ $3,953
Land, Buildings, and Equipment, Net$3,073$6,918▲ $3,845
Prepaid Expenses and Deferred Charges$2,473$2,473→ $0
Total Assets$91,383$104,713▲ $13,330
Liabilities
Accounts Payable and Accrued Expenses$9,784$11,015▲ $1,231
Other Liabilities$2,537$4,833▲ $2,296
Deferred Revenue$3,582$1,078▼ $2,504
Total Liabilities$15,903$16,926▲ $1,023
Net Assets / Fund Balance
Unrestricted Net Assets$75,480$87,787▲ $12,307
Total Net Assets Fund Balance$75,480$87,787▲ $12,307
Total Liabilities and Net Assets / Fund Balance$91,383$104,713▲ $13,330

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,521$29,006-
Leasehold Improvements$4,397$178-
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Elizabeth Marolf-zehrExecutive DirectorFT$36,255$36,255

Board Members and Trustees

NameTitle
Marci LumbisChairperson
Jerilyn SteriaDirector
Karrie McculloughDirector
Lindsey MyersDirector
Lireesa WheelerDirector
Sheri EdmundsDirector
Traci HarrisDirector
Albert SchiavoneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$28,229
Program Service Revenue
$328,768
Investment Income
$20
Other Revenue
$3,169
All Other Contributions
$410
Change in Net Assets
$12,307
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$282,746
Other Expenses$65,133
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$204,635--$204,635
Current Officers, Directors, Trustees, and Key Employees-$41,604-$41,604
Payroll Taxes$18,803$3,749-$22,552
Insurance$14,642--$14,642
Other Employee Benefits$8,745$5,210-$13,955
All Other Expenses$3,938$2,156-$6,094
Fees for Services Accounting-$4,338-$4,338
Office Expenses$1,845$886-$2,731
Other Expenses$2,249$2,082-$2,082
Fees for Services Other-$2,072-$2,072
Depreciation Depletion$1,446--$1,446
Fees for Services Legal-$1,000-$1,000
Travel$448--$448
Advertising-$14-$14
Total Functional Expenses$284,768$63,111$0$347,879
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,422
Fundraising Direct Expenses$1,089
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tuiton Deposits$4,833
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

“Line 9 explanation - committees have no authority to act on board's behalf”

Form 990, Part VI, Section B, Line 11B

“The executive director, chairperson and treasurer review form 990 before filing; form 990 is available for all board members to review if they wish”

Form 990, Part VI, Section B, Line 12C

“The executive director monitors purchases to ensure no conflicts of interest occur based on annual disclosures.”

Form 990, Part VI, Section B, Line 15A

“INFORMAL ANNUAL REVIEWS”

Form 990, Part VI, Section C, Line 19

“PROVIDED UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
First Step Day Care Inc
EIN
16-1378934
Phone
3157885437
Address
317 WASHINGTON STREET, WATERTOWN, NY 13601

Signing Officer

Name
Marci Lumbis
Title
Chairperson
Phone
3157885437
Signed
2018-03-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Marolf-zehr
Formed
1988
Legal Domicile
Ny
Voting Board Members
8
Independent Board Members
8
Employees
31
Volunteers
0

Preparer

Firm
Bowers & Company Cpas Pllc
Address
1120 COMMERCE PARK DRIVE EAST, WATERTOWN, NY 13601
Preparer
Elizabeth a Bush
Phone
3157887690
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The organization has adopted the provisions of fasb codification "income taxes". In determining the recognition of uncertain tax positions, the organization applies a more-likely-than-not recognition threshold and determines the measurement of uncertain tax positions considering the amounts and probabilities of the outcomes that could be realized upon settlement with taxing authorities.”

Raw XML AppendixShowing 400 of 456 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt09784
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt011015
IRS990/AccountsReceivableGrp/BOYAmt013126
IRS990/AccountsReceivableGrp/EOYAmt09173
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE MISSION OF THE CENTER IS TO PROVIDE A SAFE, STIMULATING ENVIRONMENT FOR THE CHILDREN AT FIRST STEP DAY CARE.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt014
IRS990/AdvertisingGrp/TotalAmt014
IRS990/AllOtherContributionsAmt0410
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt02156
IRS990/AllOtherExpensesGrp/ProgramServicesAmt03938
IRS990/AllOtherExpensesGrp/TotalAmt06094
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ELIZABETH MAROLF-ZEHR
IRS990/BooksInCareOfDetail/PhoneNum03157885437
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0317 WASHINGTON ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0WATERTOWN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd013601
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt043895
IRS990/CashNonInterestBearingGrp/EOYAmt057314
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt041604
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt041604
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt028229
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt020
IRS990/CYOtherExpensesAmt065133
IRS990/CYOtherRevenueAmt03169
IRS990/CYProgramServiceRevenueAmt0328768
IRS990/CYRevenuesLessExpensesAmt012307
IRS990/CYSalariesCompEmpBnftPaidAmt0282746
IRS990/CYTotalExpensesAmt0347879
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0360186
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt03582
IRS990/DeferredRevenueGrp/EOYAmt01078
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt01446
IRS990/DepreciationDepletionGrp/TotalAmt01446
IRS990/Desc0THE CENTER PROVIDES DAY CARE SERVICES & MAINTENANCE TO CHILDREN 5 DAYS PER WEEK INCLUDING EDUCATIONAL AND RECREATIONAL ACTIVITIES, MEALS AND SNACKS FOR APPROXIMATELY 35 TO 39 CHILDREN EACH DAY.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt031
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0284768
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt04338
IRS990/FeesForServicesAccountingGrp/TotalAmt04338
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt01000
IRS990/FeesForServicesLegalGrp/TotalAmt01000
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt02072
IRS990/FeesForServicesOtherGrp/TotalAmt02072
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form1098CFiledInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form8899Filedind00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0MARCI LUMBIS
IRS990/Form990PartVIISectionAGrp/PersonNm1TRACI HARRIS
IRS990/Form990PartVIISectionAGrp/PersonNm2ALBERT SCHIAVONE
IRS990/Form990PartVIISectionAGrp/PersonNm3JERILYN STERIA
IRS990/Form990PartVIISectionAGrp/PersonNm4LINDSEY MYERS
IRS990/Form990PartVIISectionAGrp/PersonNm5SHERI EDMUNDS
IRS990/Form990PartVIISectionAGrp/PersonNm6LIREESA WHEELER
IRS990/Form990PartVIISectionAGrp/PersonNm7KARRIE MCCULLOUGH
IRS990/Form990PartVIISectionAGrp/PersonNm8ELIZABETH MAROLF-ZEHR
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt836255
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRPERSON
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01988
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt01089
IRS990/FundraisingGrossIncomeAmt01422
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt027819
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0361275
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt014642
IRS990/InsuranceGrp/TotalAmt014642
IRS990/InvestmentIncomeGrp/ExclusionAmt020
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt020
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt029184
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03073
IRS990/LandBldgEquipBasisNetGrp/EOYAmt06918
IRS990/LandBldgEquipCostOrOtherBssAmt036102
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0FIRST STEP DAY CARE, INC. IS DEDICATED TO PROVIDING AFFORDABLE DAY CARE FOR THE CHILDREN OF THE COMMUNITY, WHICH MEETS THE HIGHEST NATIONALLY RECOGNIZED STANDARDS. QUALIFIED STAFF PROVIDE AN EDUCATIONAL AND DEVELOPMENTALLY APPROPRIATE PROGRAM IN A NURTURING ENVIRONMENT THAT EMBRACES DIVERSITY. IT IS THE CENTER'S GOAL TO WORK IN PARTNERSHIP WITH FAMILIES TO HELP CHILDREN REACH THEIR FULLEST POTENTIAL.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt075480
IRS990/NetAssetsOrFundBalancesEOYAmt087787
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0333
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0333
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0886
IRS990/OfficeExpensesGrp/ProgramServicesAmt01845
IRS990/OfficeExpensesGrp/TotalAmt02731
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05210
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt08745
IRS990/OtherEmployeeBenefitsGrp/TotalAmt013955
IRS990/OtherExpensesGrp/Desc0FOOD
IRS990/OtherExpensesGrp/Desc1PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc2TELEHONE AND INTERNET S
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02082
IRS990/OtherExpensesGrp/ProgramServicesAmt020726
IRS990/OtherExpensesGrp/ProgramServicesAmt17291
IRS990/OtherExpensesGrp/ProgramServicesAmt22249
IRS990/OtherExpensesGrp/TotalAmt020726
IRS990/OtherExpensesGrp/TotalAmt17291
IRS990/OtherExpensesGrp/TotalAmt22249
IRS990/OtherExpensesGrp/TotalAmt32082
IRS990/OtherLiabilitiesGrp/BOYAmt02537
IRS990/OtherLiabilitiesGrp/EOYAmt04833
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt02836
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02836
IRS990/OtherRevenueTotalAmt02836
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0204635
IRS990/OtherSalariesAndWagesGrp/TotalAmt0204635
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03749
IRS990/PayrollTaxesGrp/ProgramServicesAmt018803
IRS990/PayrollTaxesGrp/TotalAmt022552
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02473
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02473
IRS990/PrincipalOfficerNm0ELIZABETH MAROLF-ZEHR
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0328768
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0328768
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt025729
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt020
IRS990/PYOtherExpensesAmt064741
IRS990/PYOtherRevenueAmt03848
IRS990/PYProgramServiceRevenueAmt0308160
IRS990/PYRevenuesLessExpensesAmt015987
IRS990/PYSalariesCompEmpBnftPaidAmt0257029
IRS990/PYTotalExpensesAmt0321770
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0337757
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt012307
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0328768
IRS990/SavingsAndTempCashInvstGrp/BOYAmt028816
IRS990/SavingsAndTempCashInvstGrp/EOYAmt028835
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt028229
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt025729
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt025629
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt023417
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt023674
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0126678
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearAmt029459
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus1YearAmt029459
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt029459
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus3YearsAmt029459
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus4YearsAmt029459
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt0147295
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt020
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt020
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt018
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt017
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt016
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt091
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0330190
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0310209
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0285226
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0270289
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0278033
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01473947
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt020
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt020
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt018
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt017
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt016
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt091
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt02836
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt02820
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0-5180
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt03974
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt02749
IRS990ScheduleA/OtherIncome509Grp/TotalAmt07199
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99580
IRS990ScheduleA/PublicSupportPY509Pct00.99600
IRS990ScheduleA/PublicSupportTotal509Amt01747920
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0387878
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0365397
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0340314
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0323165
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0331166
IRS990ScheduleA/Total509Grp/TotalAmt01747920
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0390734
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0368237
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0335152
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0327156
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0333931
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01755210
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt02521
IRS990ScheduleD/EquipmentGrp/DepreciationAmt029006
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt031527
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt04397
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0178
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt04575
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04833
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TUITON DEPOSITS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF FASB CODIFICATION "INCOME TAXES". IN DETERMINING THE RECOGNITION OF UNCERTAIN TAX POSITIONS, THE ORGANIZATION APPLIES A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND DETERMINES THE MEASUREMENT OF UNCERTAIN TAX POSITIONS CONSIDERING THE AMOUNTS AND PROBABILITIES OF THE OUTCOMES THAT COULD BE REALIZED UPON SETTLEMENT WITH TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06918
IRS990ScheduleD/TotalLiabilityAmt04833
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 9 EXPLANATION - COMMITTEES HAVE NO AUTHORITY TO ACT ON BOARD'S BEHALF
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR, CHAIRPERSON AND TREASURER REVIEW FORM 990 BEFORE FILING; FORM 990 IS AVAILABLE FOR ALL BOARD MEMBERS TO REVIEW IF THEY WISH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR MONITORS PURCHASES TO ENSURE NO CONFLICTS OF INTEREST OCCUR BASED ON ANNUAL DISCLOSURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INFORMAL ANNUAL REVIEWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROVIDED UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt091383
IRS990/TotalAssetsEOYAmt0104713
IRS990/TotalAssetsGrp/BOYAmt091383
IRS990/TotalAssetsGrp/EOYAmt0104713
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt028229
IRS990/TotalEmployeeCnt031
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt063111
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0284768
IRS990/TotalFunctionalExpensesGrp/TotalAmt0347879
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015903
IRS990/TotalLiabilitiesEOYAmt016926
IRS990/TotalLiabilitiesGrp/BOYAmt015903
IRS990/TotalLiabilitiesGrp/EOYAmt016926
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt075480
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt087787
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0284768
IRS990/TotalProgramServiceRevenueAmt0328768
IRS990/TotalReportableCompFromOrgAmt036255
IRS990/TotalRevenueGrp/ExclusionAmt03189
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0328768
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0360186

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$104,713
Liabilities
$16,926
Net assets
$87,787
Revenue
$360,186
Expenses
$347,879
Net income
$12,307
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$3.06$0.16$2.90$5.49$5.49$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.30$0.40$2.90$6.63$5.69$0.94
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.20$0.23$1.96$5.89$5.14$0.75
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.20$1.21$3.85$3.66$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.16$1.03$4.07$4.12$0.05
2018Summary only. Only limited summary data is available for this year.$1.28$0.20$1.08$4.07$3.88$0.20
2017Detailed filing. Detailed filing data is available for this year.$1.05$0.17$0.88$3.60$3.48$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.91$0.16$0.75$3.38$3.22$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.77$0.17$0.59$3.06$3.23$0.17
2014Detailed filing. Detailed filing data is available for this year.$0.92$0.15$0.77$2.98$3.04$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.15$0.83$2.98
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.12$0.75$3.14
2011Summary only. Only limited summary data is available for this year.$1.03$0.22$0.81$3.04$3.14$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.21$0.91$3.02
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • <$500k nonprofits