Civic Intelligence

The Second Step Inc

EIN 22-2868513 • 501(c)3 • Newtonville, MA

Profile

The second step fosters the safety, stability and well-being of survivors of domestic violence. Our residential and community-based programs build on the strengths, needs and values of the individuals and families we serve. In partnership with survivors and in collaboration with the community, we lay a foundation for a future free from abuse and full of possibility.

PO Box 600213Newtonville, MA 02460

thesecondstep.org

Siviq Scores

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

Liabilities / Assets

65th percentile

0.27x

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

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

82nd percentile

0.85x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

23rd percentile

-6.7%

Higher net margin than 23% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

58th percentile

$150,162

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

29th percentile

-1.8%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

5th percentile

-52%

Faster revenue growth than 5% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets65th percentile

Assets

Down

$6,724,377

Down $122,244 (-1.8%) from 2024

Liabilities

Up

$1,799,514

Up $20,298 (+1.1%) from 2024

Net Assets

Down

$4,924,863

Down $142,542 (-2.8%) from 2024

Operations
Liabilities / Revenue82nd percentileNet Margin23rd percentile

Revenue

Down

$2,129,268

Down $2,346,177 (-52%) from 2024

Expenses

Up

$2,271,810

Up $85,149 (+3.9%) from 2024

Net Income

Down

-$142,542

Down $2,431,326 (-106%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth29th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $4,004,445Liabilities 2011: $1,364,586Net Assets 2011: $2,639,8592011Assets 2012: $3,659,994Liabilities 2012: $1,388,473Net Assets 2012: $2,271,5212012Assets 2013: $3,184,103Liabilities 2013: $1,345,508Net Assets 2013: $1,838,5952013Assets 2014: $3,174,004Liabilities 2014: $1,353,012Net Assets 2014: $1,820,9922014Assets 2015: $3,617,759Liabilities 2015: $1,380,266Net Assets 2015: $2,237,4932015Assets 2016: $3,409,880Liabilities 2016: $1,416,016Net Assets 2016: $1,993,8642016Assets 2017: $3,300,758Liabilities 2017: $1,384,523Net Assets 2017: $1,916,2352017Assets 2018: $3,604,271Liabilities 2018: $1,396,737Net Assets 2018: $2,207,5342018Assets 2019: $3,536,422Liabilities 2019: $1,437,385Net Assets 2019: $2,099,0372019Assets 2020: $3,759,612Liabilities 2020: $1,814,535Net Assets 2020: $1,945,0772020Assets 2021: $3,861,950Liabilities 2021: $1,699,439Net Assets 2021: $2,162,5112021Assets 2022: $4,107,261Liabilities 2022: $1,437,515Net Assets 2022: $2,669,7462022Assets 2023: $4,658,077Liabilities 2023: $1,879,456Net Assets 2023: $2,778,6212023Assets 2024: $6,846,621Liabilities 2024: $1,779,216Net Assets 2024: $5,067,4052024Assets 2025: $6,724,377Liabilities 2025: $1,799,514Net Assets 2025: $4,924,8632025

Highlighted filing

2025

Assets$6,724,377
Liabilities$1,799,514
Net Assets$4,924,863
Open 2025 Filing

Operations Trend

Revenue Growth5th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,795,3652011Expenses 2012: $1,871,4602012Expenses 2013: $1,843,0972013Revenue 2014: $1,670,859Expenses 2014: $1,697,309Net Income 2014: -$26,4502014Revenue 2015: $2,209,352Expenses 2015: $1,809,086Net Income 2015: $400,2662015Revenue 2016: $1,539,399Expenses 2016: $1,783,028Net Income 2016: -$243,6292016Revenue 2017: $1,672,456Expenses 2017: $1,750,085Net Income 2017: -$77,6292017Revenue 2018: $2,121,530Expenses 2018: $1,830,231Net Income 2018: $291,2992018Revenue 2019: $1,876,219Expenses 2019: $1,962,216Net Income 2019: -$85,9972019Revenue 2020: $1,891,942Expenses 2020: $2,045,902Net Income 2020: -$153,9602020Revenue 2021: $2,291,707Expenses 2021: $2,074,273Net Income 2021: $217,4342021Revenue 2022: $2,823,358Expenses 2022: $2,316,123Net Income 2022: $507,2352022Revenue 2023: $2,460,325Expenses 2023: $2,351,450Net Income 2023: $108,8752023Revenue 2024: $4,475,445Expenses 2024: $2,186,661Net Income 2024: $2,288,7842024Revenue 2025: $2,129,268Expenses 2025: $2,271,810Net Income 2025: -$142,5422025

Highlighted filing

2025

Revenue$2,129,268
Expenses$2,271,810
Net Income-$142,542
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$6,724,377
Liabilities
$1,799,514
Net assets
$4,924,863
Revenue
$2,129,268
Expenses
$2,271,810
Net income
-$142,542
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.72$1.80$4.92$2.13$2.27$0.14
2024Summary only. Only limited summary data is available for this year.$6.85$1.78$5.07$4.48$2.19$2.29
2023Summary only. Only limited summary data is available for this year.$4.66$1.88$2.78$2.46$2.35$0.11
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.11$1.44$2.67$2.82$2.32$0.51
2021Summary only. Only limited summary data is available for this year.$3.86$1.70$2.16$2.29$2.07$0.22
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.76$1.81$1.95$1.89$2.05$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.54$1.44$2.10$1.88$1.96$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.60$1.40$2.21$2.12$1.83$0.29
2017Summary only. Only limited summary data is available for this year.$3.30$1.38$1.92$1.67$1.75$0.08
2016Summary only. Only limited summary data is available for this year.$3.41$1.42$1.99$1.54$1.78$0.24
2015Detailed filing. Detailed filing data is available for this year.$3.62$1.38$2.24$2.21$1.81$0.40
2014Summary only. Only limited summary data is available for this year.$3.17$1.35$1.82$1.67$1.70$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.18$1.35$1.84$1.84
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.66$1.39$2.27$1.87
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.00$1.36$2.64$1.80
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 15, 2025
Return Version
2024v5.2
Gross Receipts
$2,228,907
Mission and Program Overview

Mission

To provide comprehensive supportive services to domestic violence survivors and their families that dismantles generational violence and empowers survivors on their journey to stability, safety, and independence.

Helping survivors of domestic violence heal and thrive in safe and supportive communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,305,500$4,479,221▲ $173,721
Land, Buildings, and Equipment, Net$1,299,946$1,391,268▲ $91,322
Cash and Non-Interest-Bearing Accounts$437,350$306,684▼ $130,666
Pledges and Grants Receivable$333,390$189,259▼ $144,131
Prepaid Expenses and Deferred Charges$29,354$30,553▲ $1,199
Total Assets$6,846,621$6,724,377▼ $122,244
Other Assets Total$441,081$327,392▼ $113,689
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,301,850$1,411,410▲ $109,560
Other Liabilities$380,816$298,483▼ $82,333
Accounts Payable and Accrued Expenses$96,550$89,621▼ $6,929
Total Liabilities$1,779,216$1,799,514▲ $20,298
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,830,734$4,792,919▼ $37,815
Net Assets With Donor Restrictions$236,671$131,944▼ $104,727
Total Net Assets Fund Balance$5,067,405$4,924,863▼ $142,542
Total Liabilities and Net Assets / Fund Balance$6,846,621$6,724,377▼ $122,244

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,194,811$1,281,692$2,476,503
Other Land Buildings$66,457$207,948$274,405
Land$130,000-$130,000
Equipment$0$48,897$48,897
Compensation and Service Providers
Top Officer Pay58th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan RossExecutive DirectorFT$143,254$6,908$150,162

Board Members and Trustees

NameTitle
Heather MackPresident
Lesley ColognesiVice President
Joan SapirDirector
Katia CanenguezDirector
Krista Mccabe CruzDirector
Lana LeeDirector
Lauren ClausenDirector
Patricia EvansDirector
Susan McmurryDirector
Mai HanlonDirector (as of 01/25)
Glenn RosenSecretary
April SteinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,947,877
Program Service Revenue
$64,048
Investment Income
$186,945
Other Revenue
$-69,602
All Other Contributions
$865,037
Change in Net Assets
$-142,542

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,129,268
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$98,287
Total Revenue per Audited Statements
$2,227,555
Total Revenue per Form 990
$2,129,268
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,552,324
Other Expenses$684,486
Total Fundraising Expense$459,806
Professional Fundraising Fees$35,000
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$799,668$128,149$247,191$1,175,008
Fees for Services Other$18,646$145,711$4,665$169,022
Current Officers, Directors, Trustees, and Key Employees$44,997$19,334$76,284$140,615
Occupancy$94,316$13,377$22,852$130,545
Payroll Taxes$72,199$12,635$27,232$112,066
Other Employee Benefits$46,183$40,460$4,884$91,527
Depreciation Depletion$76,847$1,826-$78,673
Fees for Services Accounting-$75,979-$75,979
Office Expenses$22,529$23,065$15,625$61,219
Fees for Services Professional Fundraising--$35,000$35,000
Pension Plan Contributions$22,000$3,653$7,455$33,108
Insurance$17,643$8,324$4,373$30,340
Other Expenses$13,899$2,717$514$17,130
Advertising-$331$298$629
Total Functional Expenses$1,306,198$505,806$459,806$2,271,810

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,370,097
Expenses per Audited Statements$2,271,810
Total Expenses per Form 990$2,271,810
Expenses Not Reported on Form 990$98,287
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$98,287
Professional Fundraising Fees$35,000
Fundraising Gross Income$28,685

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Celebrating Success$268,471$28,685$98,287$-69,602
Total Events$268,471$28,685$98,287$-69,602
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$298,483
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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 4

“The organization amended its bylaws during the fiscal year. Amendments include a revised mission statement and clarification around the conduction of board meetings.”

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

“The finance committee receives a copy of the form 990 for review prior to being filed. After the 990 is reviewed by the finance committee, it is provided to the board of directors before being filed.”

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

“The board of directors requires an annual sign off by all board members at their annual meeting in march.”

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

“Surveys are conducted by outside hiring agencies to determine the executive director's compensation compared to peer agencies.”

Form 990, Part VI, Section C, Line 19

“Documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
The Second Step Inc
EIN
22-2868513
Phone
6179653999
Address
PO BOX 600213, NEWTONVILLE, MA 02460

Signing Officer

Name
Susan Ross
Title
Executive Director
Phone
6179653999
Signed
2025-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Ross
Formed
1988
Legal Domicile
Ma
Voting Board Members
12
Independent Board Members
12
Employees
29
Volunteers
45

Preparer

Firm
Aafcpas Inc
Address
50 WASHINGTON STREET, WESTBOROUGH, MA 01581
Preparer
Caitlin Limoges CPA
Phone
5083669100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“Tss accounts for uncertainty in income taxes in accordance with asc topic, income taxes. This standard clarifies the accounting for uncertainty in tax positions and prescribes a recognition threshold and measurement attribute for the financial statements regarding a tax position taken or expected to be taken in a tax return. Tss has determined that there are no uncertain tax positions which qualify for either recognition or disclosure in the financial statements at june 30, 2025. Tss's informational returns are subject to examination by the federal and state jurisdictions.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses 98,287.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses 98,287.”

Raw XML AppendixShowing 400 of 566 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/Form990PartVIISectionAGrp/PersonNm5SUSAN MCMURRY
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR (AS OF 01/25)
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE DIRECTOR
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IRS990/MissionDesc0HELPING SURVIVORS OF DOMESTIC VIOLENCE HEAL AND THRIVE IN SAFE AND SUPPORTIVE COMMUNITIES.
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IRS990/OfficeExpensesGrp/FundraisingAmt015625
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IRS990/OtherExpensesGrp/Desc2TRAINING AND EDUCATION
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IRS990/OtherExpensesGrp/FundraisingAmt1514
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0578
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt129667
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012635
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12500
IRS990/ProgSrvcAccomActy2Grp/Desc0INTERVENTION AND ADVOCACY PROGRAM: TSS PROVIDES EXTENSIVE SERVICES TO SURVIVORS IN THE COMMUNITY, MOST NOTABLY SAFETY PLANNING AND EMOTIONAL SUPPORT. THROUGH ONE-ON-ONE CASE MANAGEMENT, SURVIVORS RECEIVE SERVICES SUCH AS PSYCHOEDUCATION AND EMOTIONAL SUPPORT; FINANCIAL LITERACY; ACCESS TO RESOURCES SUCH AS MENTAL/PHYSICAL HEALTH, WELLNESS, STRESS MANAGEMENT, AND COPING STRATEGIES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt038465
IRS990/ProgSrvcAccomActy3Grp/Desc0LEGAL SERVICES PROGRAM: FREE TRAUMA INFORMED LEGAL SERVICES PROGRAM FOR SURVIVORS. OUR TEAM OF HIGHLY TRAINED STAFF ATTORNEYS PROVIDES FULL REPRESENTATION, LIMITED ASSISTANCE REPRESENTATION, ADVICE AND CONSULTATION ON MATTERS INCLUDING ABUSE PREVENTION ORDERS, FAMILY LAW, IMMIGRATION, AND HOUSING. OUR TEAM HAS EXPANDED IN THE LAST YEAR TO PROVIDE LEGAL ASSISTANCE TO MORE SURVIVORS WHO WOULD OTHERWISE GO WITHOUT VITAL AND LIFE-SAVING LEGAL SUPPORT.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0560799
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PREVENTION EDUCATION PROGRAM: THIS PROGRAM PROVIDES COMPREHENSIVE PREVENTION EDUCATION AND OUTREACH TO THE BROADER COMMUNITY. OUR PROGRAM AIMS TO PREVENT DOMESTIC VIOLENCE AND BUILD A SHARED UNDERSTANDING OF SAFETY, EQUITY, AND RESPECT. WE COLLABORATE NOT ONLY WITH PROFESSIONALS ACROSS SECTORS LIKE EDUCATION, HEALTHCARE, HOUSING, FINANCIAL SERVICES, WELLNESS, AND HUMAN SERVICES BUT ALSO WITH COMMUNITY MEMBERS DIRECTLY. WE DEVELOP AND DELIVER TAILORED TRAININGS THAT REFLECT THE LIVED EXPERIENCES, NEEDS, AND PRIORITIES OF THE COMMUNITIES WE SUPPORT AND WORK ALONGSIDE. ADDITIONALLY, WE BRING RESOURCES, INFORMATION, AND ENGAGEMENT TO NON-TRADITIONAL SPACES, SUCH AS CONVENTIONS AND LOCAL/REGIONAL FESTIVALS, FAIRS, AND COMMUNITY GATHERINGS IN ORDER TO ENSURE THAT INFORMATION IS ACCESSIBLE TO ALL SURVIVORS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0397484
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IRS990/PYRevenuesLessExpensesAmt02288784
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IRS990/PYTotalRevenueAmt04475445
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IRS990/RevenueAmt064048
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02287372
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt013519944
IRS990ScheduleA/TotalSupportAmt013881927
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt048897
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