Civic Intelligence

The Next Step Center Inc

990 • Fiscal year 2019 • EIN 23-2898766

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 12, 2020

406 Stoystown RoadSomerset, PA 15501

(814) 444-8588

Siviq Scores

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

Liabilities / Assets

67th percentile

0.02x

Higher debt load relative to assets than 67% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

73rd percentile

0.03x

Higher debt load relative to revenue than 73% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

75th percentile

20%

Higher net margin than 75% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

68th percentile

15%

Faster asset growth than 68% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

87th percentile

56%

Faster revenue growth than 87% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$461,845

Up $61,457 (+15%) from 2018

Net Assets

Up

$453,106

Up $58,971 (+15%) from 2018

Liabilities

Up

$8,739

Up $2,486 (+40%) from 2018

Revenue

Up

$299,129

Up $106,995 (+56%) from 2018

Expenses

Up

$240,158

Up $6,046 (+2.6%) from 2018

Net Income

Up

$58,971

Up $100,949 (+240%) from 2018

Historical Trend

Balance Sheet Trend

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

$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

2019

Assets$461,845
Liabilities$8,739
Net Assets$453,106

Operations Trend

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

2019

Revenue$299,129
Expenses$240,158
Net Income$58,971
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 12, 2020
Return Version
2019v5.0
Gross Receipts
$299,129
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$224,292$205,081▼ $19,211
Cash and Non-Interest-Bearing Accounts$68,073$128,268▲ $60,195
Investments in Publicly Traded Securities$103,917$123,871▲ $19,954
Prepaid Expenses and Deferred Charges$4,106$4,625▲ $519
Total Assets$400,388$461,845▲ $61,457
Liabilities
Other Liabilities$3,853$7,065▲ $3,212
Accounts Payable and Accrued Expenses$2,400$1,674▼ $726
Total Liabilities$6,253$8,739▲ $2,486
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$391,269$381,375▼ $9,894
Net Assets With Donor Restrictions$2,866$71,731▲ $68,865
Total Net Assets Fund Balance$394,135$453,106▲ $58,971
Total Liabilities and Net Assets / Fund Balance$400,388$461,845▲ $61,457

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$205,081$180,624$385,705
Compensation and Service Providers

Board Members and Trustees

NameTitle
Steve SpochartChairman
Karen FerryVice Chair
Andrea PalgutaDirector
Arnie McfarlandDirector
Brenda ShafferDirector
Cory MerrbachDirector
Jon KimmelDirector
Kelly ZearfossDirector
Lisa PhillipsDirector
Paul BomboyDirector
Renee GindlespergerDirector
Lisa WengerdExecutive Di
Marlene GotjenSecretary
Arthur GotjenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$242,001
Program Service Revenue
$32,993
Investment Income
$19,954
Other Revenue
$4,181
All Other Contributions
$137,501
Change in Net Assets
$58,971

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$76,490
Total Noncash Contributions1$76,490

Audited Revenue Reconciliation

Revenue per Audited Statements
$299,129
Total Revenue per Audited Statements
$299,129
Total Revenue per Form 990
$299,129
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$154,105
Salaries, Compensation, and Employee Benefits$86,053
Total Fundraising Expense$267
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$86,053--$86,053
All Other Expenses$14,193$4,917$267$19,377
Other Expenses$12,949--$12,949
Fees for Services Accounting-$5,334-$5,334
Travel$2,063--$2,063
Total Functional Expenses$229,640$10,251$267$240,158

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$240,158
Total Expenses per Audited Statements$240,158
Total Expenses per Form 990$240,158
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,531
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$7,065
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
Address
406 STOYSTOWN ROAD, SOMERSET, PA 15501

Signing Officer

Name
Steve Spochart
Title
Chairman
Signed
2020-11-12

Organization Details

Principal Officer
Steve Spochart
Formed
1999
Legal Domicile
Pa
Voting Board Members
14
Independent Board Members
14
Employees
3
Volunteers
50

Preparer

Firm
Beer Ream Co
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.

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IRS990/ProgramServiceRevenueGrp/Desc2MISCELLANEOUS INCOME
IRS990/ProgramServiceRevenueGrp/Desc3GUEST FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt021872
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt17500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23176
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3445
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt021872
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IRS990/PYContributionsGrantsAmt0177950
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-2888
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IRS990/PYRevenuesLessExpensesAmt0-41978
IRS990/PYSalariesCompEmpBnftPaidAmt073489
IRS990/PYTotalExpensesAmt0234112
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt058971
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01650
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0177950
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0200229
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0297281
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0258804
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01176265
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04811
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt07912
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01800
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01800
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01500
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt017823
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt086645
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98510
IRS990ScheduleA/PublicSupportPY170Pct00.97860
IRS990ScheduleA/PublicSupportTotal170Amt01176265
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0242001
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0177950
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0200229
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0297281
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0258804
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01176265
IRS990ScheduleA/TotalSupportAmt01194088
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0205081
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0180624
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0385705
IRS990ScheduleD/ExpensesSubtotalAmt0240158
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07065
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt0299129
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0205081
IRS990ScheduleD/TotalExpensesPerForm990Amt0240158
IRS990ScheduleD/TotalLiabilityAmt07065
IRS990ScheduleD/TotalRevenuePerForm990Amt0299129
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0299129
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0240158
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IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
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IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt076490
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
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/ExplanationTxt1REVIEWED BY CHAIRMAN OF BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt0461845
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0229640
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06253
IRS990/TotalLiabilitiesEOYAmt08739
IRS990/TotalLiabilitiesGrp/BOYAmt06253
IRS990/TotalLiabilitiesGrp/EOYAmt08739
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0394135
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0453106
IRS990/TotalProgramServiceExpensesAmt0229640
IRS990/TotalProgramServiceRevenueAmt032993
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt054597
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0299129
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0400388
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0461845
IRS990/TravelGrp/ProgramServicesAmt02063
IRS990/TravelGrp/TotalAmt02063
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0300 N CENTER ST
IRS990/USAddress/CityNm0SOMERSET
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015501
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0WWW.NEXTSTEPCENTER.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE SPOCHART
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE NEXT STEP CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0NEXT
ReturnHeader/Filer/EIN0232898766
ReturnHeader/Filer/USAddress/AddressLine1Txt0406 STOYSTOWN ROAD
ReturnHeader/Filer/USAddress/CityNm0SOMERSET
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA

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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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)3 • <$500k nonprofits