Civic Intelligence

First Step to Nutrition Inc.

990 • Fiscal year 2015 • EIN 23-2565280

Oct 01, 2014 to Sep 30, 2015 • Filed on Jan 12, 2016

PO Box 122Wellsboro, PA 16901

(800) 659-5312

Siviq Scores

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

Liabilities / Assets

89th percentile

0.92x

Higher debt load relative to assets than 89% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

46th percentile

0.09x

Higher debt load relative to revenue than 46% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

40th percentile

-0.0%

Higher net margin than 40% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

65th percentile

$90,844

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

61st percentile

3.9%

Faster asset growth than 61% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

60th percentile

7.5%

Faster revenue growth than 60% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$236,086

Up $8,945 (+3.9%) from 2014

Net Assets

Down

$19,015

Down $662 (-3.4%) from 2014

Liabilities

Up

$217,071

Up $9,607 (+4.6%) from 2014

Revenue

Up

$2,451,258

Up $171,465 (+7.5%) from 2014

Expenses

Up

$2,451,920

Up $176,124 (+7.7%) from 2014

Net Income

Down

-$662

Down $4,659 (-117%) from 2014

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $243,880Liabilities 2011: $209,160Net Assets 2011: $34,7202011Assets 2012: $208,388Liabilities 2012: $193,768Net Assets 2012: $14,6202012Assets 2013: $194,021Liabilities 2013: $178,341Net Assets 2013: $15,6802013Assets 2014: $227,141Liabilities 2014: $207,464Net Assets 2014: $19,6772014Assets 2015: $236,086Liabilities 2015: $217,071Net Assets 2015: $19,0152015Assets 2016: $216,815Liabilities 2016: $198,739Net Assets 2016: $18,0762016Assets 2017: $197,802Liabilities 2017: $183,673Net Assets 2017: $14,1292017Assets 2018: $186,624Liabilities 2018: $173,461Net Assets 2018: $13,1632018Assets 2019: $195,887Liabilities 2019: $170,367Net Assets 2019: $25,5202019Assets 2020: $190,036Liabilities 2020: $172,305Net Assets 2020: $17,7312020Assets 2021: $147,930Liabilities 2021: $135,459Net Assets 2021: $12,4712021Assets 2022: $340,254Liabilities 2022: $315,466Net Assets 2022: $24,7882022Assets 2023: $181,044Liabilities 2023: $150,966Net Assets 2023: $30,0782023Assets 2025: $199,504Liabilities 2025: $149,795Net Assets 2025: $49,7092025

Highlighted filing

2015

Assets$236,086
Liabilities$217,071
Net Assets$19,015

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,460,728Expenses 2011: $2,442,919Net Income 2011: $17,8092011Expenses 2012: $2,455,2732012Expenses 2013: $2,181,2152013Revenue 2014: $2,279,793Expenses 2014: $2,275,796Net Income 2014: $3,9972014Revenue 2015: $2,451,258Expenses 2015: $2,451,920Net Income 2015: -$6622015Revenue 2016: $2,375,967Expenses 2016: $2,376,906Net Income 2016: -$9392016Revenue 2017: $2,132,759Expenses 2017: $2,136,706Net Income 2017: -$3,9472017Revenue 2018: $2,108,036Expenses 2018: $2,109,002Net Income 2018: -$9662018Revenue 2019: $1,959,957Expenses 2019: $1,947,600Net Income 2019: $12,3572019Revenue 2020: $1,633,525Expenses 2020: $1,641,314Net Income 2020: -$7,7892020Revenue 2021: $1,632,379Expenses 2021: $1,637,639Net Income 2021: -$5,2602021Revenue 2022: $1,795,985Expenses 2022: $1,783,668Net Income 2022: $12,3172022Revenue 2023: $1,858,683Expenses 2023: $1,853,393Net Income 2023: $5,2902023Revenue 2025: $1,780,392Expenses 2025: $1,771,979Net Income 2025: $8,4132025

Highlighted filing

2015

Revenue$2,451,258
Expenses$2,451,920
Net Income-$662
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Jan 12, 2016
Return Version
2014v6.0
Gross Receipts
$2,451,258
Mission and Program Overview

Mission

To provide nutritional training and reimburse day care homes and neighbor/relative provider homes for meals provided to children who qualify according to the child and adults care food program.

To provide nutritional training and reimburse day care homes for meals provided to children who qualify according to the child & adult care food program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$202,983$210,062▲ $7,079
Cash and Non-Interest-Bearing Accounts$19,773$22,124▲ $2,351
Prepaid Expenses and Deferred Charges$3,517$3,517→ $0
Loans From Officers Directors$3,135$3,135→ $0
Land, Buildings, and Equipment, Net$868$383▼ $485
Total Assets$227,141$236,086▲ $8,945
Liabilities
Accounts Payable and Accrued Expenses$189,386$198,339▲ $8,953
Other Liabilities$14,943$15,597▲ $654
Total Liabilities$207,464$217,071▲ $9,607
Net Assets / Fund Balance
Unrestricted Net Assets$19,677$19,015▼ $662
Total Net Assets Fund Balance$19,677$19,015▼ $662
Total Liabilities and Net Assets / Fund Balance$227,141$236,086▲ $8,945

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$383$17,656$18,039
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Anne KurtzDirectorFT$81,956$8,888$90,844
Barbara WilliardSecretaryFT$46,800$7,956$54,756

Board Members and Trustees

NameTitle
Patricia MoyerChair
Joyce RunkleVice Chair
Jamie DoyleMember
Marilyn SitlerMember
Revenue and Support

Revenue Composition

Contributions and Grants
$2,451,258
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-662

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,451,258
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,451,258
Total Revenue per Form 990
$2,451,258
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,236,850
Salaries, Compensation, and Employee Benefits$215,070
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$152,284-$152,284
Other Salaries and Wages-$43,657-$43,657
Travel-$26,370-$26,370
Payroll Taxes-$14,214-$14,214
Occupancy-$13,237-$13,237
Office Expenses-$7,840-$7,840
Fees for Services Accounting-$5,730-$5,730
Other Expenses$2,159,982$5,316-$5,316
Pension Plan Contributions-$4,915-$4,915
Insurance-$2,556-$2,556
Depreciation Depletion-$485-$485
Information Technology-$140-$140
Total Functional Expenses$2,159,982$291,938$0$2,451,920

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,451,920
Total Expenses per Audited Statements$2,451,920
Total Expenses per Form 990$2,451,920
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Barbara WillardMother of DirectorReceived Employment CompensationNo$56,699

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$3,135$3,135→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll and Taxes$15,597
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 2

The executive director of first step to nutrition is anne kurtz who is the daughter of barbara williard, the secretary of first step nutrition.

Form 990, Part VI, Section B, Line 11

The board secretary reviews the 990 before filing. The entire board of directors reviews the 990 after it is filed.

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
First Step to Nutrition Inc
EIN
23-2565280
Phone
8006595312
Address
PO BOX 122, WELLSBORO, PA 16901

Signing Officer

Name
Anne Kurtz
Title
Director
Phone
8006595312
Signed
2016-01-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anne Kurtz
Formed
1990
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
4
Employees
5
Volunteers
4

Preparer

Firm
MAHER DUESSEL CPA'S
Address
3003 NORTH FRONT STREET SUITE 101, HARRISBURG, PA 17110
Phone
7172321230
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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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IRS990ScheduleD/TotalLiabilityAmt015597
IRS990ScheduleD/TotalRevenuePerForm990Amt02451258
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02451258
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02451920
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0BARBARA WILLARD
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0MOTHER OF DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt056699
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RECEIVED EMPLOYMENT COMPENSATION
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0721
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt12414
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0TO START BUSINESS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1TO START BUSINESS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0721
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt12414
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0BARBARA WILLARD
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1ANNE KURTZ
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd10
IRS990ScheduleL/TotalBalanceDueAmt03135
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR OF FIRST STEP TO NUTRITION IS ANNE KURTZ WHO IS THE DAUGHTER OF BARBARA WILLIARD, THE SECRETARY OF FIRST STEP NUTRITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD SECRETARY REVIEWS THE 990 BEFORE FILING. THE ENTIRE BOARD OF DIRECTORS REVIEWS THE 990 AFTER IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0227141
IRS990/TotalAssetsEOYAmt0236086
IRS990/TotalAssetsGrp/BOYAmt0227141
IRS990/TotalAssetsGrp/EOYAmt0236086
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02451258
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0291938
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02159982
IRS990/TotalFunctionalExpensesGrp/TotalAmt02451920
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0207464
IRS990/TotalLiabilitiesEOYAmt0217071
IRS990/TotalLiabilitiesGrp/BOYAmt0207464
IRS990/TotalLiabilitiesGrp/EOYAmt0217071
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt019677
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt019015
IRS990/TotalOtherCompensationAmt016844
IRS990/TotalProgramServiceExpensesAmt02159982
IRS990/TotalReportableCompFromOrgAmt0128756
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02451258
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0227141
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0236086
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt026370
IRS990/TravelGrp/TotalAmt026370
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt019677
IRS990/UnrestrictedNetAssetsGrp/EOYAmt019015
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 122
IRS990/USAddress/CityNm0WELLSBORO
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd016901
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0HTTP://FIRSTSTEPTONUTRITION.COM/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ANNE KURTZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08006595312
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-01-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIRST STEP TO NUTRITION INC
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0232565280
ReturnHeader/Filer/PhoneNum08006595312
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 122
ReturnHeader/Filer/USAddress/CityNm0WELLSBORO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd016901
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251622758
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MAHER DUESSEL CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03003 NORTH FRONT STREET SUITE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HARRISBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd017110
ReturnHeader/PreparerPersonGrp/PhoneNum07172321230
ReturnHeader/ReturnTs02016-01-12T12:54:15-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-10-01
ReturnHeader/TaxPeriodEndDt02015-09-30
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.15$0.05$1.78$1.77$0.01
2023Summary only. Only limited summary data is available for this year.$0.18$0.15$0.03$1.86$1.85$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.32$0.02$1.80$1.78$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.14$0.01$1.63$1.64$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.17$0.02$1.63$1.64$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.17$0.03$1.96$1.95$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.17$0.01$2.11$2.11$0.00
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.18$0.01$2.13$2.14$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.22$0.20$0.02$2.38$2.38$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.24$0.22$0.02$2.45$2.45$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.23$0.21$0.02$2.28$2.28$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.18$0.02$2.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.19$0.01$2.46
2011Summary only. Only limited summary data is available for this year.$0.24$0.21$0.03$2.46$2.44$0.02