Civic Intelligence

First Step Learning Inc

990 • Fiscal year 2016 • EIN 20-2726032

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 22, 2017

Organization ProfileN/A
620 logan avenuebelvidere, IL 61008

(815) 544-6560

Siviq Scores

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

Liabilities / Assets

29th percentile

0.00x

Higher debt load relative to assets than 29% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

26th percentile

0.00x

Higher debt load relative to revenue than 26% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

27th percentile

-6.0%

Higher net margin than 27% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

5th percentile

-34%

Faster asset growth than 5% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

23rd percentile

-12%

Faster revenue growth than 23% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets29th percentile

Assets

Down

$72,572

Down $36,628 (-34%) from 2015

Net Assets

Down

$72,454

Down $36,746 (-34%) from 2015

Liabilities

Up

$118

Up $118 from 2015

Revenue And Expenses
Liabilities / Revenue26th percentileNet Margin27th percentile

Revenue

Down

$608,365

Down $84,790 (-12%) from 2015

Expenses

Down

$645,111

Down $12,768 (-1.9%) from 2015

Net Income

Down

-$36,746

Down $72,022 (-204%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth5th percentile

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

$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

2016

Assets$72,572
Liabilities$118
Net Assets$72,454
Open 2016 Filing

Operations Trend

Revenue Growth23rd percentile

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$608,365
Expenses$645,111
Net Income-$36,746
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 22, 2017
Return Version
2015v3.0
Gross Receipts
$609,535
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$95,920$59,163▼ $36,757
Land, Buildings, and Equipment, Net$13,280$13,409▲ $129
Total Assets$109,200$72,572▼ $36,628
Liabilities
Accounts Payable and Accrued Expenses$0$118▲ $118
Total Liabilities$0$118▲ $118
Net Assets / Fund Balance
Unrestricted Net Assets$109,200$72,454▼ $36,746
Total Net Assets Fund Balance$109,200$72,454▼ $36,746
Total Liabilities and Net Assets / Fund Balance$109,200$72,572▼ $36,628

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,867$88,980$97,847
Leasehold Improvements$4,542$19,151$23,693
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sue WilsonExecutive DirectorFT$22,360$22,637$44,997

Board Members and Trustees

NameTitle
Peggy Kaczmarckpresident
Ruth Todtvice president
Morgan Vaughnmember
Richard NelsonMember
Cathy VendemiaMember - Resigned
Diane VorndranTreas/Sec - Resigned
Revenue and Support

Revenue Composition

Contributions and Grants
$483,748
Program Service Revenue
$123,948
Investment Income
$0
Other Revenue
$669
All Other Contributions
$12,017
Change in Net Assets
$-36,746

Audited Revenue Reconciliation

Revenue per Audited Statements
$609,535
Revenue Not Reported on Financial Statements
$-1,170
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-1,170
Total Revenue per Audited Statements
$609,535
Total Revenue per Form 990
$608,365
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$486,218
Other Expenses$158,893
Total Fundraising Expense$52,884
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$336,747$23,757$46,426$406,930
Occupancy$52,211$30-$52,241
Payroll Taxes$36,417$5,944$5,454$47,815
Current Officers, Directors, Trustees, and Key Employees-$22,670-$22,670
Fees for Services Accounting$17,970--$17,970
Other Employee Benefits$7,285$514$1,004$8,803
Office Expenses$3,078$4,695-$7,773
Insurance$4,832--$4,832
Travel$3,673--$3,673
Depreciation Depletion$3,246--$3,246
Fees for Services Legal$2,020--$2,020
Conferences and Meetings$484$304-$788
Advertising-$779-$779
Other Expenses$275$703-$275
Total Functional Expenses$532,831$59,396$52,884$645,111

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$646,281
Expenses per Audited Statements$645,111
Total Expenses per Form 990$645,111
Expenses Not Reported on Form 990$1,170
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,661
Fundraising Direct Expenses$1,170
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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 11

“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
620 logan avenue, belvidere, IL 61008

Signing Officer

Name
Sue Wilson
Title
Executive Director
Phone
8155446560
Signed
2017-02-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sue Wilson
Formed
2007
Legal Domicile
Il
Voting Board Members
4
Independent Board Members
4
Employees
29
Volunteers
4

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 X, Line 2:

“The Organization qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code as an organization organized as not-for-profit. The Organization accounts for income taxes in accordance with Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 740, Income Taxes. The Organization may recognize a liability for unrecognized tax benefits from uncertain tax positions. A tax position is recognized as a benefit only if it is more likely than not that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more likely than not test, no tax benefit is recorded. No liabilities were recognized for tax benefits from uncertain tax positions. The tax years 2015, 2014 and 2013 remain open for inspection.”

Part XI, Line 4B - Other Adjustments:

“DIRECT FUNDRAISING EXPENSES Netted on page 9 on the 990. -1,170.”

Part XII, Line 2D - Other Adjustments:

“DIRECT FUNDRAISING EXPENSES Netted on page 9 on the 990. 1,170.”

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

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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0501740
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02608156
IRS990ScheduleA/TotalSupportAmt02609404
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt0491
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IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt08867
IRS990ScheduleD/EquipmentGrp/DepreciationAmt088980
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt097847
IRS990ScheduleD/ExpensesNotReportedAmt01170
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0645111
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt04542
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt019151
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IRS990ScheduleD/OtherExpensesIncludedAmt01170
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-1170
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-1170
IRS990ScheduleD/RevenueSubtotalAmt0609535
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code as an organization organized as not-for-profit. The Organization accounts for income taxes in accordance with Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 740, Income Taxes. The Organization may recognize a liability for unrecognized tax benefits from uncertain tax positions. A tax position is recognized as a benefit only if it is more likely than not that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more likely than not test, no tax benefit is recorded. No liabilities were recognized for tax benefits from uncertain tax positions. The tax years 2015, 2014 and 2013 remain open for inspection.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT FUNDRAISING EXPENSES Netted on page 9 on the 990. -1,170.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT FUNDRAISING EXPENSES Netted on page 9 on the 990. 1,170.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 4b - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
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IRS990ScheduleD/TotalExpensesPerForm990Amt0645111
IRS990ScheduleD/TotalRevenuePerForm990Amt0608365
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IRS990/ScheduleJRequiredInd00
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 11
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
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0The First Step
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Day care provider
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Public charity
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01300 Pearl Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Belvidere
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IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0The First Step Day Care
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IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/EOYAmt072572
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt052884
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt059396
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0532831
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IRS990/TotalLiabilitiesGrp/BOYAmt00
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$72,572
Liabilities
$118
Net assets
$72,454
Revenue
$608,365
Expenses
$645,111
Net income
-$36,746
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