Civic Intelligence

First Step Learning Inc

EIN 20-2726032 • 501(c)3 • belvidere, IL

Profile

Provide day care services for children living in belvidere illinois, and for low income families subsidized by the state of illinois department of family services.

1300 Pearl Streetbelvidere, IL 61008

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2017

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2017

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2017

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

9th percentile

-100%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

3rd percentile

-100%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $72,572 (-100%) from 2016

Liabilities

Down

$0

Down $118 (-100%) from 2016

Net Assets

Down

$0

Down $72,454 (-100%) from 2016

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $608,365 (-100%) from 2016

Expenses

Down

$72,454

Down $572,657 (-89%) from 2016

Net Income

Down

-$72,454

Down $35,708 (-97%) from 2016

Trend Graphs

Balance Sheet Trend

Asset Growth9th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2011: $73,341Liabilities 2011: $1,090Net Assets 2011: $72,2512011Assets 2012: $61,769Liabilities 2012: $9,100Net Assets 2012: $52,6692012Assets 2013: $37,444Liabilities 2013: $12,030Net Assets 2013: $25,4142013Assets 2014: $73,924Liabilities 2014: $0Net Assets 2014: $73,9242014Assets 2015: $109,200Liabilities 2015: $0Net Assets 2015: $109,2002015Assets 2016: $72,572Liabilities 2016: $118Net Assets 2016: $72,4542016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2017

Assets$0
Liabilities$0
Net Assets$0
Open 2017 Filing

Operations Trend

Revenue Growth3rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2011: $564,273Expenses 2011: $564,758Net Income 2011: -$4852011Expenses 2012: $604,4112012Revenue 2013: $569,755Expenses 2013: $597,010Net Income 2013: -$27,2552013Revenue 2014: $657,783Expenses 2014: $609,273Net Income 2014: $48,5102014Revenue 2015: $693,155Expenses 2015: $657,879Net Income 2015: $35,2762015Revenue 2016: $608,365Expenses 2016: $645,111Net Income 2016: -$36,7462016Revenue 2017: $0Expenses 2017: $72,454Net Income 2017: -$72,4542017

Highlighted filing

2017

Revenue$0
Expenses$72,454
Net Income-$72,454
Open 2017 Filing

Filings

Most recent year

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

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$0
Expenses
$72,454
Net income
-$72,454
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.72$0.72
2016Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.72$6.08$6.45$0.37
2015Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$6.93$6.58$0.35
2014Detailed filing. Detailed filing data is available for this year.$0.74$0.00$0.74$6.58$6.09$0.49
2013Summary only. Only limited summary data is available for this year.$0.37$0.12$0.25$5.70$5.97$0.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.09$0.53$6.04
2011Summary only. Only limited summary data is available for this year.$0.73$0.01$0.72$5.64$5.65$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jan 29, 2018
Return Version
2016v3.0
Gross Receipts
$0
Mission and Program Overview

Mission

Provide day care services for children living in belvidere illinois, and for low income families subsidized by the state of illinois department of family services.

To provide day care services to low income families

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$59,163$0▼ $59,163
Land, Buildings, and Equipment, Net$13,409$0▼ $13,409
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$72,572$0▼ $72,572
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$118$0▼ $118
Total Liabilities$118$0▼ $118
Net Assets / Fund Balance
Unrestricted Net Assets$72,454$0▼ $72,454
Total Net Assets Fund Balance$72,454$0▼ $72,454
Total Liabilities and Net Assets / Fund Balance$72,572$0▼ $72,572
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeOtherTotal
Mary Sue WilsonExecutive DirectorFT$44,480$44,480

Board Members and Trustees

NameTitle
Peggy KaczmarckPast president- resigned
Morgan Vaughnpresident
Ruth Todtvice president
Kelsey Vaughnmember
Natalie Barbermember
Richard NelsonMember
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-72,454
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$72,454
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$72,454--$72,454
Total Functional Expenses$72,454$0$0$72,454
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The First STepBelvidere, IL501 C 3TO Aid in PROVIDing DAY CARE SERVICES TO LOW INCOME FAMILIES$59,045
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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 B, line 11B

“The 990 is to be reviewed by the board with the auditor prior to filing. Once the review is completed, the President, Treasurer and/or authorized personnel sign and date the returns. The return is then filed with IRS.”

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

“The organizations bylaws discusses and explains the subject of conflict of interest policies and the prohibition of doing business with the organization as a business owner; this policy is performed on an annual basis.”

Form 990, Part VI, Section B, line 15

“The compensation of the director and other management personnel is discussed by the entire board which decides on pay levels and increases. Board members serve without pay; the director submits job performance reviews on each employee. these are used to decide on pay increases.”

Form 990, Part VI, Section C, line 19

“The organizations form 990 and supporting schedules are available to the general public and are given to the requesting individual within 24 hours of verbal or written request.”

Filing and Contact Details

Filer

Filer Name
First Step Learning Inc
EIN
20-2726032
Phone
8155446560
Address
1300 Pearl Street, belvidere, IL 61008

Signing Officer

Name
Sue Wilson
Title
Executive Director
Phone
8155446560
Signed
2018-01-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sue Wilson
Formed
2007
Legal Domicile
Il
Voting Board Members
0
Independent Board Members
0
Employees
0
Volunteers
6

Preparer

Firm
Wipfli LLP
Address
4949 Harrison Avenue Suite 300, Rockford, IL 61125-0407
Preparer
David R Schroepfer
Phone
8153997700
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C explanation

“The organizations board of directors assume responsible oversight of the audit and selection of an independent accountant. The selection and review process has not changed from the previous year.”

Financial Statement Notes

Part XI, Line 4B - Other Adjustments:

“DIRECT FUNDRAISING EXPENSES Netted on page 9 on the 990.”

Part XII, Line 2D - Other Adjustments:

“DIRECT FUNDRAISING EXPENSES Netted on page 9 on the 990.”

Raw XML AppendixShowing 400 of 408 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
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IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE DAY CARE SERVICES TO LOW INCOME FAMILIES
IRS990/AddressChangeInd0X
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0The Organization
IRS990/BooksInCareOfDetail/PhoneNum08155440404
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01300 Pearl Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0belvidere
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
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IRS990/Desc0Activites where merged into The First Step 36-2740242 in Fiscal Year 2016.
IRS990/DescribedInSection501c3Ind01
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
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IRS990/Form990PartVIISectionAGrp/PersonNm2Richard Nelson
IRS990/Form990PartVIISectionAGrp/PersonNm3Kelsey Vaughn
IRS990/Form990PartVIISectionAGrp/PersonNm4Natalie Barber
IRS990/Form990PartVIISectionAGrp/PersonNm5Peggy Kaczmarck
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt644480
IRS990/Form990PartVIISectionAGrp/TitleTxt0president
IRS990/Form990PartVIISectionAGrp/TitleTxt1vice president
IRS990/Form990PartVIISectionAGrp/TitleTxt2Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3member
IRS990/Form990PartVIISectionAGrp/TitleTxt4member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Past president- resigned
IRS990/Form990PartVIISectionAGrp/TitleTxt6Executive Director
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02007
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt00
IRS990/GrantAmt072454
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt072454
IRS990/GrantsToDomesticOrgsGrp/TotalAmt072454
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt00
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt013409
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt00
IRS990/LegalDomicileStateCd0IL
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Provide Day Care Services for children living in Belvidere Illinois, and for low income families subsidized by the state of illinois department of family services.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt072454
IRS990/NetAssetsOrFundBalancesEOYAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
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IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DIRECT FUNDRAISING EXPENSES Netted on page 9 on the 990.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT FUNDRAISING EXPENSES Netted on page 9 on the 990.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 4b - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt059045
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501 C 3
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt013409
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0Equipment to continue using in daycare
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO Aid in PROVIDing DAY CARE SERVICES TO LOW INCOME FAMILIES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0The First STep
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0The First STep
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02016-07-01
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0Cash and Carring net value
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt01300 Pearl Street
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0Belvidere
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0IL
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd061008
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd01
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0Person(s) Involved: Susan Wilson's entire salary will come from The First Step instead of one half from each organization
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1Explanation of Involvement: Susan Wilson is the executive director of both entities that split the cost before. Her entire salary will now be paid from the remaing organization.
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt2Organization had no tax exempt bond.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2e:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, Line 2e:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc2Part I, Line 6c:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 is to be reviewed by the board with the auditor prior to filing. Once the review is completed, the President, Treasurer and/or authorized personnel sign and date the returns. The return is then filed with IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organizations bylaws discusses and explains the subject of conflict of interest policies and the prohibition of doing business with the organization as a business owner; this policy is performed on an annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The compensation of the director and other management personnel is discussed by the entire board which decides on pay levels and increases. Board members serve without pay; the director submits job performance reviews on each employee. these are used to decide on pay increases.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organizations form 990 and supporting schedules are available to the general public and are given to the requesting individual within 24 hours of verbal or written request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organizations board of directors assume responsible oversight of the audit and selection of an independent accountant. The selection and review process has not changed from the previous year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XII, Line 2c explanation
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0The First Step
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0362740242
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Day care provider
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Public charity
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01300 Pearl Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Belvidere
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd061108
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt059045
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt113409
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1remaing value of equipment
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0The First Step Day Care
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1the First Step Day Care
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0R
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1R
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt072572
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt072572
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt072454
IRS990/TotalFunctionalExpensesGrp/TotalAmt072454
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0118
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0118
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt072454
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt072454
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt00
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt072572
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt044480
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt072454
IRS990/UnrestrictedNetAssetsGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01300 Pearl Street
IRS990/USAddress/CityNm0belvidere
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd061008
IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Sue Wilson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum08155446560
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-01-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0First Step Learning Inc
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0202726032
ReturnHeader/Filer/PhoneNum08155446560
ReturnHeader/Filer/USAddress/AddressLine1Txt01300 Pearl Street
ReturnHeader/Filer/USAddress/CityNm0belvidere
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd061008
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId096A383852DFE684188546157036A4B85C75C9AC5
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt012.119.193.102
ReturnHeader/FilingSecurityInformation/IPDt02018-01-29
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm008:51:07
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0390758449
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Wipfli LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04949 Harrison Avenue Suite 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Rockford
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0611250407

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