Civic Intelligence

Step by Step Infant Development Center Inc

990 • Fiscal year 2016 • EIN 20-3707797

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 12, 2017

Organization ProfileN/A
1049 38th StreetBrooklyn, NY 11219

(718) 633-6666

Siviq Scores

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

Liabilities / Assets

79th percentile

0.61x

Higher debt load relative to assets than 79% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

65th percentile

0.38x

Higher debt load relative to revenue than 65% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

20th percentile

-9.9%

Higher net margin than 20% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

51st percentile

$121,567

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

10th percentile

-9.7%

Faster asset growth than 10% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

35th percentile

-2.2%

Faster revenue growth than 35% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$6,154,160

Down $660,248 (-9.7%) from 2015

Net Assets

Down

$2,417,960

Down $977,275 (-29%) from 2015

Liabilities

Up

$3,736,200

Up $317,027 (+9.3%) from 2015

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin20th percentile

Revenue

Down

$9,919,979

Down $221,521 (-2.2%) from 2015

Expenses

Up

$10,897,254

Up $85,824 (+0.8%) from 2015

Net Income

Down

-$977,275

Down $307,345 (-46%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth10th percentile

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

$10M$5.0M$0Assets 2011: $9,535,821Liabilities 2011: $2,773,520Net Assets 2011: $6,762,3012011Assets 2012: $8,491,965Liabilities 2012: $2,545,977Net Assets 2012: $5,945,9882012Assets 2013: $7,538,678Liabilities 2013: $2,209,569Net Assets 2013: $5,329,1092013Assets 2014: $6,102,921Liabilities 2014: $2,037,756Net Assets 2014: $4,065,1652014Assets 2015: $6,814,408Liabilities 2015: $3,419,173Net Assets 2015: $3,395,2352015Assets 2016: $6,154,160Liabilities 2016: $3,736,200Net Assets 2016: $2,417,9602016

Highlighted filing

2016

Assets$6,154,160
Liabilities$3,736,200
Net Assets$2,417,960
Open 2016 Filing

Operations Trend

Revenue Growth35th percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $12,687,8612011Expenses 2012: $10,167,6702012Expenses 2013: $9,764,6052013Revenue 2014: $9,003,577Expenses 2014: $10,267,521Net Income 2014: -$1,263,9442014Revenue 2015: $10,141,500Expenses 2015: $10,811,430Net Income 2015: -$669,9302015Revenue 2016: $9,919,979Expenses 2016: $10,897,254Net Income 2016: -$977,2752016

Highlighted filing

2016

Revenue$9,919,979
Expenses$10,897,254
Net Income-$977,275
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 12, 2017
Return Version
2015v3.0
Gross Receipts
$9,919,979
Mission and Program Overview

Mission

To provide early intervention, special education & other theraputic services to eligible children with handicapping conditions.sbs provides a single source of education,child care,& developmental services as well as health & nutritional guidance.

To provide early intervention, special education & other related services to eligible children with handicapping conditions.sbs provides a single source of education,child care,& developmental services as well as health & nutritional guidance.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,615,884$1,612,010▼ $3,874
Accounts Receivable$1,968,394$1,238,577▼ $729,817
Prepaid Expenses and Deferred Charges$38,259$118,189▲ $79,930
Land, Buildings, and Equipment, Net$150,653$115,268▼ $35,385
Total Assets$6,814,408$6,154,160▼ $660,248
Other Assets Total$3,041,218$3,070,116▲ $28,898
Liabilities
Accounts Payable and Accrued Expenses$3,419,173$3,736,200▲ $317,027
Total Liabilities$3,419,173$3,736,200▲ $317,027
Net Assets / Fund Balance
Unrestricted Net Assets$3,395,235$2,417,960▼ $977,275
Total Net Assets Fund Balance$3,395,235$2,417,960▼ $977,275
Total Liabilities and Net Assets / Fund Balance$6,814,408$6,154,160▼ $660,248

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$42,166$4,292,734$4,334,900
Leasehold Improvements$73,102$8,123$81,225
Other Assets Org$6,000--
Compensation and Service Providers
Top Officer Pay51st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sinai HalberstamPresident/executive DirectFT$112,200$9,367$121,567

Board Members and Trustees

NameTitle
J Elliot MenassehVice President
Shlomo Y BernsteinTrustee
Yona HoltzbergTrustee
Shlomo KleimanSecretary
Menachem WeinbergerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Dynamic Rehabilitation Physical TherapyTherapy Services88 GREENWAY WEST, Manhasset Hills, NY 11040$123,858
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$9,919,807
Investment Income
$172
Other Revenue
$0
Change in Net Assets
$-977,275
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,779,812
Salaries, Compensation, and Employee Benefits$4,117,442
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,510,384$410,190-$2,920,574
Other Employee Benefits$503,755$239,495-$743,250
Payroll Taxes$282,171$59,247-$341,418
Occupancy-$322,385-$322,385
All Other Expenses$74,999$96,588-$171,587
Depreciation Depletion-$126,541-$126,541
Current Officers, Directors, Trustees, and Key Employees-$112,200-$112,200
Other Expenses$5,593,756$107,437-$107,437
Office Expenses-$66,549-$66,549
Fees for Services Legal-$23,106-$23,106
Fees for Services Accounting-$21,405-$21,405
Interest-$3,056-$3,056
Advertising-$1,603-$1,603
Total Functional Expenses$8,965,065$1,932,189$0$10,897,254
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Chava HalberstamSpouse of Sinai Halberstam Member of the BoardEmployee CompensationNo$79,000
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
Yes
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 B, Line 11

“The board of directors reviews a draft copy of form 990 prior to it being filed.”

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

“The organization requires that its officers, directors and key employees sign a statement, on an annual basis acknowledging their reciept and understanding of the conflict of interest policy and to disclose any such conflicts that may exists.all such conflicts,should they occur will be reviewed by the organizations administration to determine the level of severity of any such conflict.”

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

“The organizations compensation committee meets on an annual basis to review the performance of key employees and to approve the compensation to be paid for the ensuing period. The compensation committe incorporates various factors, including comparative compensation statistics in assessing the employee's performance and the level of compensation.”

Form 990, Part VI, Section C, Line 19

“The organizations tax return,governing documents policies and financial statements are available upon request during regular business hours.the tax return is also available upon various not-for-profit informational websites.”

Filing and Contact Details

Filer

Filer Name
Step by Step Infant Development Center
EIN
20-3707797
Phone
7186336666
Address
1049 38TH STREET, BROOKLYN, NY 11219

Signing Officer

Name
Sinai Halberstam
Title
Executive Director
Phone
7186336666
Signed
2017-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sinai Halberstam
Formed
1987
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
3
Employees
123
Volunteers
0

Preparer

Firm
HIRSCH OELBAUM BRAM & HANOVER CPA'S
Address
111 BROADWAY, NEW YORK, NY 10006
Preparer
Lee Hanover
Phone
2122278034
Raw XML Appendix386 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.

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IRS990ScheduleA/PublicSupportCY509Pct00.99980
IRS990ScheduleA/PublicSupportPY509Pct00.99980
IRS990ScheduleA/PublicSupportTotal509Amt047006081
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt09919807
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt010136500
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt09003577
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt08629165
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt09317032
IRS990ScheduleA/Total509Grp/TotalAmt047006081
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt09919979
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt010141500
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt09003577
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt08629313
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt09321454
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt047015823
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt042166
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04292734
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04334900
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt073102
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt08123
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt081225
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03064116
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt16000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0LOANS RECEIVABLE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1UTILITY DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0115268
IRS990ScheduleD/TotalBookValueOtherAssetsAmt03070116
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0CHAVA HALBERSTAM
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SPOUSE OF SINAI HALBERSTAM MEMBER OF THE BOARD
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt079000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0EMPLOYEE COMPENSATION
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS REVIEWS A DRAFT COPY OF FORM 990 PRIOR TO IT BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REQUIRES THAT ITS OFFICERS, DIRECTORS AND KEY EMPLOYEES SIGN A STATEMENT, ON AN ANNUAL BASIS ACKNOWLEDGING THEIR RECIEPT AND UNDERSTANDING OF THE CONFLICT OF INTEREST POLICY AND TO DISCLOSE ANY SUCH CONFLICTS THAT MAY EXISTS.ALL SUCH CONFLICTS,SHOULD THEY OCCUR WILL BE REVIEWED BY THE ORGANIZATIONS ADMINISTRATION TO DETERMINE THE LEVEL OF SEVERITY OF ANY SUCH CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATIONS COMPENSATION COMMITTEE MEETS ON AN ANNUAL BASIS TO REVIEW THE PERFORMANCE OF KEY EMPLOYEES AND TO APPROVE THE COMPENSATION TO BE PAID FOR THE ENSUING PERIOD. THE COMPENSATION COMMITTE INCORPORATES VARIOUS FACTORS, INCLUDING COMPARATIVE COMPENSATION STATISTICS IN ASSESSING THE EMPLOYEE'S PERFORMANCE AND THE LEVEL OF COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATIONS TAX RETURN,GOVERNING DOCUMENTS POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST DURING REGULAR BUSINESS HOURS.THE TAX RETURN IS ALSO AVAILABLE UPON VARIOUS NOT-FOR-PROFIT INFORMATIONAL WEBSITES.
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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt06814408
IRS990/TotalAssetsEOYAmt06154160
IRS990/TotalAssetsGrp/BOYAmt06814408
IRS990/TotalAssetsGrp/EOYAmt06154160
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt0123
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01932189
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt08965065
IRS990/TotalFunctionalExpensesGrp/TotalAmt010897254
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03419173
IRS990/TotalLiabilitiesEOYAmt03736200
IRS990/TotalLiabilitiesGrp/BOYAmt03419173
IRS990/TotalLiabilitiesGrp/EOYAmt03736200
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03395235
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02417960
IRS990/TotalOtherCompensationAmt09367
IRS990/TotalProgramServiceExpensesAmt08965065
IRS990/TotalProgramServiceRevenueAmt09919807
IRS990/TotalReportableCompFromOrgAmt0112200
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09919979
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt09919979
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06814408
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06154160
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt03395235
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02417960
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01049 38TH STREET
IRS990/USAddress/CityNm0BROOKLYN
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd011219
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SINAI HALBERSTAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07186336666
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0STEP BY STEP INFANT DEVELOPMENT CENTER
ReturnHeader/Filer/BusinessNameControlTxt0STEP
ReturnHeader/Filer/EIN0203707797
ReturnHeader/Filer/PhoneNum07186336666
ReturnHeader/Filer/USAddress/AddressLine1Txt01049 38TH STREET
ReturnHeader/Filer/USAddress/CityNm0BROOKLYN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011219
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0133641196
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HIRSCH OELBAUM BRAM & HANOVER CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0111 BROADWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEW YORK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd010006
ReturnHeader/PreparerPersonGrp/PhoneNum02122278034
ReturnHeader/PreparerPersonGrp/PreparationDt02017-02-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LEE HANOVER
ReturnHeader/ReturnTs02017-02-12T10:39:22-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$6,154,160
Liabilities
$3,736,200
Net assets
$2,417,960
Revenue
$9,919,979
Expenses
$10,897,254
Net income
-$977,275
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2016Detailed filing. Detailed filing data is available for this year.$6.15$3.74$2.42$9.92$10.9$0.98
2015Detailed filing. Detailed filing data is available for this year.$6.81$3.42$3.40$10.1$10.8$0.67
2014Detailed filing. Detailed filing data is available for this year.$6.10$2.04$4.07$9.00$10.3$1.26
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.54$2.21$5.33$9.76
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.49$2.55$5.95$10.2
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.54$2.77$6.76$12.7