Civic Intelligence

The Next Step Center Inc

EIN 23-2898766 • 501(c)3 • Somerset, PA

Profile

To provide a temporary home for somerset county families and individuals, enabling them to work toward a resolution of issues that might have led to homelessness. We do this by referrals to other county agencies for potential assistance and in-house counseling. Our policy is to offer a helping hand, not a hand-out. Emergency housing for neighbors, friends, and families in crisis due to fire, flood, eviction, job loss or unsafe living conditions.

406 Stoystown RoadSomerset, PA 15501

www.nextstepcenter.org

Siviq Scores

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

Liabilities / Assets

37th percentile

0.02x

Higher debt load relative to assets than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.08x

Higher debt load relative to revenue than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

5th percentile

-71%

Higher net margin than 5% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

50th percentile

$57,440

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 19.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

14th percentile

-13%

Faster asset growth than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

3rd percentile

-67%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,388,510

Down $215,427 (-13%) from 2023

Liabilities

Down

$24,385

Down $12,327 (-34%) from 2023

Net Assets

Down

$1,364,125

Down $203,100 (-13%) from 2023

Revenue

Down

$302,072

Down $606,516 (-67%) from 2023

Expenses

Down

$516,585

Down $216,375 (-30%) from 2023

Net Income

Down

-$214,513

Down $390,141 (-222%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $292,837Liabilities 2011: $1,1532011Assets 2012: $325,507Liabilities 2012: $4,398Net Assets 2012: $321,1092012Assets 2013: $351,373Liabilities 2013: $8,206Net Assets 2013: $343,1672013Assets 2014: $394,330Liabilities 2014: $2,337Net Assets 2014: $391,9932014Assets 2015: $408,158Liabilities 2015: $3,110Net Assets 2015: $405,0482015Assets 2016: $407,031Liabilities 2016: $3,981Net Assets 2016: $403,0502016Assets 2017: $442,772Liabilities 2017: $6,659Net Assets 2017: $436,1132017Assets 2018: $400,388Liabilities 2018: $6,253Net Assets 2018: $394,1352018Assets 2019: $461,845Liabilities 2019: $8,739Net Assets 2019: $453,1062019Assets 2020: $609,073Liabilities 2020: $19,636Net Assets 2020: $589,4372020Assets 2021: $1,143,707Liabilities 2021: $33,460Net Assets 2021: $1,110,2472021Assets 2022: $1,401,948Liabilities 2022: $26,224Net Assets 2022: $1,375,7242022Assets 2023: $1,603,937Liabilities 2023: $36,712Net Assets 2023: $1,567,2252023Assets 2024: $1,388,510Liabilities 2024: $24,385Net Assets 2024: $1,364,1252024

Highlighted filing

2024

Assets$1,388,510
Liabilities$24,385
Net Assets$1,364,125

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $173,438Expenses 2011: $84,332Net Income 2011: $89,1062011Revenue 2012: $107,448Expenses 2012: $78,023Net Income 2012: $29,4252012Revenue 2013: $97,421Expenses 2013: $75,363Net Income 2013: $22,0582013Revenue 2014: $243,541Expenses 2014: $194,715Net Income 2014: $48,8262014Revenue 2015: $277,698Expenses 2015: $264,643Net Income 2015: $13,0552015Revenue 2016: $311,238Expenses 2016: $313,236Net Income 2016: -$1,9982016Revenue 2017: $221,061Expenses 2017: $187,998Net Income 2017: $33,0632017Revenue 2018: $192,134Expenses 2018: $234,112Net Income 2018: -$41,9782018Revenue 2019: $299,129Expenses 2019: $240,158Net Income 2019: $58,9712019Revenue 2020: $449,281Expenses 2020: $312,950Net Income 2020: $136,3312020Revenue 2021: $995,665Expenses 2021: $474,855Net Income 2021: $520,8102021Revenue 2022: $829,930Expenses 2022: $542,031Net Income 2022: $287,8992022Revenue 2023: $908,588Expenses 2023: $732,960Net Income 2023: $175,6282023Revenue 2024: $302,072Expenses 2024: $516,585Net Income 2024: -$214,5132024

Highlighted filing

2024

Revenue$302,072
Expenses$516,585
Net Income-$214,513

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.02$1.36$0.30$0.52$0.21
2023Detailed filing. Detailed filing data is available for this year.$1.60$0.04$1.57$0.91$0.73$0.18
2022Detailed filing. Detailed filing data is available for this year.$1.40$0.03$1.38$0.83$0.54$0.29
2021Detailed filing. Detailed filing data is available for this year.$1.14$0.03$1.11$1.00$0.47$0.52
2020Detailed filing. Detailed filing data is available for this year.$0.61$0.02$0.59$0.45$0.31$0.14
2019Detailed filing. Detailed filing data is available for this year.$0.46$0.01$0.45$0.30$0.24$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.40$0.01$0.39$0.19$0.23$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.44$0.01$0.44$0.22$0.19$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.40$0.31$0.31$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$0.28$0.26$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$0.24$0.19$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.35$0.01$0.34$0.10$0.08$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.00$0.32$0.11$0.08$0.03
2011Summary only. Only limited summary data is available for this year.$0.29$0.00$0.17$0.08$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 9, 2025
Return Version
2024v5.0
Gross Receipts
$302,072
Mission and Program Overview

Mission

To provide a temporary home for somerset county families and individuals, enabling them to work toward a resolution of issues that might have led to homelessness. We do this by referrals to other county agencies for potential assistance and in-house counseling. Our policy is to offer a helping hand, not a hand-out. Emergency housing for neighbors, friends, and families in crisis due to fire, flood, eviction, job loss or unsafe living conditions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$627,881$862,906▲ $235,025
Cash and Non-Interest-Bearing Accounts$804,806$320,300▼ $484,506
Investments in Publicly Traded Securities$159,284$183,096▲ $23,812
Prepaid Expenses and Deferred Charges$11,416$19,829▲ $8,413
Accounts Receivable$550$2,379▲ $1,829
Total Assets$1,603,937$1,388,510▼ $215,427
Liabilities
Other Liabilities$25,046$17,030▼ $8,016
Accounts Payable and Accrued Expenses$11,666$7,355▼ $4,311
Total Liabilities$36,712$24,385▼ $12,327
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$819,642$1,018,377▲ $198,735
Net Assets With Donor Restrictions$747,583$345,748▼ $401,835
Total Net Assets Fund Balance$1,567,225$1,364,125▼ $203,100
Total Liabilities and Net Assets / Fund Balance$1,603,937$1,388,510▼ $215,427

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$837,597$325,982$1,163,579
Buildings$25,309$31,727$57,036
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lisa WengerdExecutive DiFT$57,440$57,440

Board Members and Trustees

NameTitle
Karen FerryChairman
Arnie McfarlandVice Chair
Andrea PalgutaDirector
Brenda ShafferDirector
Joshua MillerDirector
Michael KuhnDirector
Nancy WebbDirector
Renee GindlespergerSecretary
Paul BomboyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$187,781
Program Service Revenue
$101,355
Investment Income
$12,704
Other Revenue
$232
All Other Contributions
$157,781
Change in Net Assets
$-214,513

Audited Revenue Reconciliation

Revenue per Audited Statements
$302,072
Revenue Not Reported on Form 990
$11,113
Total Revenue per Audited Statements
$313,185
Total Revenue per Form 990
$302,072
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$271,302
Salaries, Compensation, and Employee Benefits$245,283
Total Fundraising Expense$125
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$245,283--$245,283
Depreciation Depletion$57,342--$57,342
All Other Expenses$14,120$12,113$125$26,358
Other Expenses$14,417--$14,417
Fees for Services Accounting-$6,990-$6,990
Travel$346--$346
Total Functional Expenses$497,357$19,103$125$516,585

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$516,585
Total Expenses per Form 990$516,585
Total Expenses per Audited Statements$516,285
Expenses Not Reported on Form 990$-300
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$232
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$11,740
Securiy Deposit Payable$5,290
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
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, Page 6, Part VI, Line 11B

Reviewed by chairman of board of directors.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
The Next Step Center Inc
EIN
23-2898766
Phone
8144448588
Address
406 STOYSTOWN ROAD, SOMERSET, PA 15501

Signing Officer

Name
Karen Ferry
Title
Chairman
Phone
8144448588
Signed
2025-09-09

Organization Details

Principal Officer
Karen Ferry
Formed
1999
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
14
Volunteers
50

Preparer

Firm
Beer Ream & Co Pc
Address
PO BOX 629, SOMERSET, PA 15501-0629
Preparer
Douglas R Ream CPA
Phone
8144455440
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide a temporary home for somerset county families and individuals, enabling them to work toward a resolution of issues that might have led to homelessness. We do this by referrals to other county agencies for potential assistance and in-house counseling. Our policy is to offer a helping hand, not a hand-out. Emergency housing for neighbors, friends, and families in crisis due to fire, flood, eviction, job loss or unsafe living conditions.

Form 990, Page 2, Part III, Line 4D

Primary purpose is to provide temporary shelter for individuals and families. Guests are referred from tableland, local and state police, salvation army, dbhs, churches, medical facilities, and children and youth. This is a place where people can grow and get back on their feet.

Form 990, Part XI, Line 9

Fixed asset gain -300 fixed asset gain 300

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

FIXED ASSET GAIN -300

Schedule D, Page 4, Part XII, Line 2D

FIXED ASSET GAIN -300

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IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03700
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03176
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt021652
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt015251
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0838718
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0360072
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02892653
IRS990ScheduleA/TotalSupportAmt02948836
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/BookValueAmt025309
IRS990ScheduleD/BuildingsGrp/DepreciationAmt031727
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt057036
IRS990ScheduleD/ExpensesNotReportedAmt0-300
IRS990ScheduleD/ExpensesSubtotalAmt0516585
IRS990ScheduleD/NetUnrealizedGainsInvstAmt011413
IRS990ScheduleD/OtherExpensesIncludedAmt0-300
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0325982
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01163579
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FIXED ASSET GAIN -300
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FIXED ASSET GAIN -300
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleD/TotalExpensesPerForm990Amt0516585
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IRS990ScheduleD/TotalRevenuePerForm990Amt0302072
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE A TEMPORARY HOME FOR SOMERSET COUNTY FAMILIES AND INDIVIDUALS, ENABLING THEM TO WORK TOWARD A RESOLUTION OF ISSUES THAT MIGHT HAVE LED TO HOMELESSNESS. WE DO THIS BY REFERRALS TO OTHER COUNTY AGENCIES FOR POTENTIAL ASSISTANCE AND IN-HOUSE COUNSELING. OUR POLICY IS TO OFFER A HELPING HAND, NOT A HAND-OUT. EMERGENCY HOUSING FOR NEIGHBORS, FRIENDS, AND FAMILIES IN CRISIS DUE TO FIRE, FLOOD, EVICTION, JOB LOSS OR UNSAFE LIVING CONDITIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRIMARY PURPOSE IS TO PROVIDE TEMPORARY SHELTER FOR INDIVIDUALS AND FAMILIES. GUESTS ARE REFERRED FROM TABLELAND, LOCAL AND STATE POLICE, SALVATION ARMY, DBHS, CHURCHES, MEDICAL FACILITIES, AND CHILDREN AND YOUTH. THIS IS A PLACE WHERE PEOPLE CAN GROW AND GET BACK ON THEIR FEET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED BY CHAIRMAN OF BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FIXED ASSET GAIN -300 FIXED ASSET GAIN 300
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/TotalLiabilitiesEOYAmt024385
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IRS990/TotalReportableCompFromOrgAmt057440
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0302072
IRS990/TotalVolunteersCnt050
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01388510
IRS990/TravelGrp/ProgramServicesAmt0346
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0222 GIBSON RD
IRS990/USAddress/CityNm0SOMERSET
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015501
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.NEXTSTEPCENTER.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KAREN FERRY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum08144448588
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE NEXT STEP CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0NEXT
ReturnHeader/Filer/EIN0232898766
ReturnHeader/Filer/PhoneNum08144448588
ReturnHeader/Filer/USAddress/AddressLine1Txt0406 STOYSTOWN ROAD
ReturnHeader/Filer/USAddress/CityNm0SOMERSET
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015501
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251284515
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BEER REAM & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 629
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SOMERSET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0155010629
ReturnHeader/PreparerPersonGrp/PhoneNum08144455440
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DOUGLAS R REAM CPA
ReturnHeader/ReturnTs02025-09-23T07:59:48-04:00

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