Civic Intelligence

Services to Enhance Potential

EIN 23-7289763 • 501(c)3 • Dearborn, MI

View Organization Page

Profile

The organizations mission is to support individuals in the pursuit of their chosen goals and the achievement of personal satisfaction in their lives.

2941 S Gulley RoadDearborn, MI 48124

www.stepcentral.org

Siviq Scores

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

Liabilities / Assets

41st percentile

0.11x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

37th percentile

0.13x

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

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

19th percentile

-8.7%

Higher net margin than 19% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

12th percentile

-8.3%

Faster asset growth than 12% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

22nd percentile

-7.3%

Faster revenue growth than 22% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets41st percentile

Assets

Down

$18,484,148

Down $1,676,537 (-8.3%) from 2024

Liabilities

Down

$1,961,890

Down $600,882 (-23%) from 2024

Net Assets

Down

$16,522,258

Down $1,075,655 (-6.1%) from 2024

Operations
Liabilities / Revenue37th percentileNet Margin19th percentile

Revenue

Down

$15,300,025

Down $1,205,451 (-7.3%) from 2024

Expenses

Down

$16,628,638

Down $653,783 (-3.8%) from 2024

Net Income

Down

-$1,328,613

Down $551,668 (-71%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

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

$30M$20M$10M$0Assets 2010: $11,220,115Liabilities 2010: $1,324,049Net Assets 2010: $9,896,0662010Assets 2012: $12,336,017Liabilities 2012: $1,347,085Net Assets 2012: $10,988,9322012Assets 2013: $13,846,680Liabilities 2013: $1,624,795Net Assets 2013: $12,221,8852013Assets 2014: $13,852,094Liabilities 2014: $1,139,925Net Assets 2014: $12,712,1692014Assets 2015: $14,709,616Liabilities 2015: $1,509,603Net Assets 2015: $13,200,0132015Assets 2016: $15,286,305Liabilities 2016: $2,030,914Net Assets 2016: $13,255,3912016Assets 2017: $14,308,128Liabilities 2017: $1,354,900Net Assets 2017: $12,953,2282017Assets 2018: $14,559,909Liabilities 2018: $1,551,534Net Assets 2018: $13,008,3752018Assets 2020: $14,553,735Liabilities 2020: $991,400Net Assets 2020: $13,562,3352020Assets 2021: $17,804,002Liabilities 2021: $2,734,322Net Assets 2021: $15,069,6802021Assets 2022: $16,577,932Liabilities 2022: $1,373,799Net Assets 2022: $15,204,1332022Assets 2024: $20,160,685Liabilities 2024: $2,562,772Net Assets 2024: $17,597,9132024Assets 2025: $18,484,148Liabilities 2025: $1,961,890Net Assets 2025: $16,522,2582025

Highlighted filing

2025

Assets$18,484,148
Liabilities$1,961,890
Net Assets$16,522,258
Open 2025 Filing

Operations Trend

Revenue Growth22nd percentile

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $13,210,0962010Expenses 2012: $14,676,4052012Expenses 2013: $14,938,6002013Revenue 2014: $16,018,806Expenses 2014: $15,549,963Net Income 2014: $468,8432014Revenue 2015: $15,899,351Expenses 2015: $15,402,487Net Income 2015: $496,8642015Revenue 2016: $16,614,845Expenses 2016: $16,577,958Net Income 2016: $36,8872016Revenue 2017: $18,012,636Expenses 2017: $18,348,892Net Income 2017: -$336,2562017Revenue 2018: $17,087,650Expenses 2018: $17,057,618Net Income 2018: $30,0322018Revenue 2020: $13,159,660Expenses 2020: $13,033,431Net Income 2020: $126,2292020Revenue 2021: $13,713,254Expenses 2021: $12,772,830Net Income 2021: $940,4242021Revenue 2022: $14,368,854Expenses 2022: $13,661,312Net Income 2022: $707,5422022Revenue 2024: $16,505,476Expenses 2024: $17,282,421Net Income 2024: -$776,9452024Revenue 2025: $15,300,025Expenses 2025: $16,628,638Net Income 2025: -$1,328,6132025

Highlighted filing

2025

Revenue$15,300,025
Expenses$16,628,638
Net Income-$1,328,613
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
$18,484,148
Liabilities
$1,961,890
Net assets
$16,522,258
Revenue
$15,300,025
Expenses
$16,628,638
Net income
-$1,328,613
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.5$1.96$16.5$15.3$16.6$1.33
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.2$2.56$17.6$16.5$17.3$0.78
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.6$1.37$15.2$14.4$13.7$0.71
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.8$2.73$15.1$13.7$12.8$0.94
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.6$0.99$13.6$13.2$13.0$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.6$1.55$13.0$17.1$17.1$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.3$1.35$13.0$18.0$18.3$0.34
2016Detailed filing. Detailed filing data is available for this year.$15.3$2.03$13.3$16.6$16.6$0.04
2015Detailed filing. Detailed filing data is available for this year.$14.7$1.51$13.2$15.9$15.4$0.50
2014Detailed filing. Detailed filing data is available for this year.$13.9$1.14$12.7$16.0$15.5$0.47
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.8$1.62$12.2$14.9
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.3$1.35$11.0$14.7
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.2$1.32$9.90$13.2
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 11, 2026
Return Version
2024v5.5
Gross Receipts
$19,750,115
Mission and Program Overview

Mission

The organizations mission is to support individuals in the pursuit of their chosen goals and the achievement of personal satisfaction in their lives.

To support individuals in the pursuit of their goals and the personal satisfaction in their lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,378,864$10,250,507▲ $4,871,643
Land, Buildings, and Equipment, Net$4,614,186$4,224,105▼ $390,081
Savings and Temporary Cash Investments$7,359,927$1,517,637▼ $5,842,290
Accounts Receivable$1,254,429$1,228,516▼ $25,913
Inventories for Sale or Use$225,816$232,808▲ $6,992
Cash and Non-Interest-Bearing Accounts$163,212$223,222▲ $60,010
Prepaid Expenses and Deferred Charges$234,014$155,838▼ $78,176
Total Assets$20,160,685$18,484,148▼ $1,676,537
Other Assets Total$930,237$651,515▼ $278,722
Liabilities
Other Liabilities$1,694,538$1,047,914▼ $646,624
Accounts Payable and Accrued Expenses$841,160$873,853▲ $32,693
Deferred Revenue$27,074$40,123▲ $13,049
Total Liabilities$2,562,772$1,961,890▼ $600,882
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$17,587,913$16,381,970▼ $1,205,943
Net Assets With Donor Restrictions$10,000$140,288▲ $130,288
Total Net Assets Fund Balance$17,597,913$16,522,258▼ $1,075,655
Total Liabilities and Net Assets / Fund Balance$20,160,685$18,484,148▼ $1,676,537

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,322,059$2,522,071$4,844,130
Land$1,379,563-$1,379,563
Leasehold Improvements$249,286$912,849$1,162,135
Other Land Buildings$213,961$804,898$1,018,859
Equipment$59,236$758,320$817,556

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$10,000---$10,000
2023$10,000---$10,000
2022$10,000---$10,000
2021$10,000---$10,000
2020$10,000---$10,000
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brent C MikulskiFormer CEOFT$91,295$42,076$133,371
Jeffrey BachynskiDirector of OperationsFT$118,774$13,281$132,055
Michele Garrett-finleyCFO (ended 03/2025)FT$114,232$8,114$122,346
Carla Dean OgeneDirector of Employment & TrainingFT$101,351$12,474$113,825
Sara GrivettiCEOFT$56,402-$56,402
Scott RodriguezDirector/cashier-$23,505-$23,505
Ceretta WillisDirector/trainee-$9,988-$9,988

Board Members and Trustees

NameTitle
Karl KostrzewaChairperson
Terrance ReedVice Chairperson
Jim MulcahyDirector
Judy HernandezDirector
Lisa RedickDirector
Lisa VarnierDirector
Lynn MeyerDirector
Nouran ZohdyCFO
Nina RodriguezSecretary
Jeanna EnglishTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
J&j Mobile Services INCTransportation Services19001 EAST 8 MILE SUITE 103, Eastpointe, MI 48021$540,520
Advanced Seniors Health GroupTransportation Services1300 CAPITAL ST, Oak Park, MI 48237$384,076
Trinity TransportationTransportation Services32274 COLLECTIONS CENTER DR, Chicago, IL 60693$139,134
Onpar Technology INCInformation Technology Support4819 EMPEROR BLVD SUITE 400, Durham, NC 27703$129,228
Peter Chang EnterprisesSoftware Supplier And Support28530 ORCHARD LAKE RD, Farmington Hills, MI 48334$103,200
Revenue and Support

Revenue Composition

Contributions and Grants
$1,334,002
Program Service Revenue
$13,284,012
Investment Income
$640,738
Other Revenue
$41,273
All Other Contributions
$1,298,635
Change in Net Assets
$-1,328,613

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeReported AmountValuation Method
Clothing and Household Goods$1,106,833Thrift Shop Value
Total Noncash Contributions$1,106,833-

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,285,052
Revenue Not Reported on Financial Statements
$14,973
Revenue Not Reported on Form 990
$1,369,952
Total Revenue per Audited Statements
$16,655,004
Total Revenue per Form 990
$15,300,025
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$11,204,099
Other Expenses$5,424,539
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,881,523$910,353-$8,791,876
Other Employee Benefits$951,259$88,062-$1,039,321
Occupancy$739,463$31,992-$771,455
Payroll Taxes$660,322$61,172-$721,494
Fees for Services Other$151,580$509,662-$661,242
Insurance$394,601$48,799-$443,400
Depreciation Depletion$390,456$40,761-$431,217
Current Officers, Directors, Trustees, and Key Employees$320,072$36,786-$356,858
Pension Plan Contributions$269,572$24,978-$294,550
Travel$257,709$15,633-$273,342
Information Technology$35,804$201,069-$236,873
Office Expenses$96,845$87,599-$184,444
Other Expenses$122,024$87,337-$122,024
Fees for Services Legal$12,100$54,738-$66,838
Conferences and Meetings$39,948$20,343-$60,291
Fees for Services Accounting$9,512$43,032-$52,544
All Other Expenses$15,878--$15,878
Fees for Service Investment Mgmnt Fees-$14,973-$14,973
Advertising$11,914$1,456-$13,370
Total Functional Expenses$14,326,341$2,302,297$0$16,628,638

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$17,730,659
Total Expenses per Form 990$16,628,638
Expenses per Audited Statements$16,613,665
Expenses Not Reported on Form 990$1,116,994
Expenses Not Reported on Financial Statements$14,973
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$44,442
Fundraising Direct Expenses$10,161
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Steps to Success$79,809$44,442$7,561$36,881
Total Events$79,809$44,442$10,161$34,281
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$679,983
Back Wages Payable$367,931
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
Yes
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 current fiscal year. Significant changes included updated qualifications, duties, and terms of officers. The dissolution clause was updated to ensure continued compliance with state and federal tax-exempt requirements upon dissolution.”

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

“The board has delegated the responsibility of reviewing the 990 before submission to the irs to the ceo and cfo of the organization.”

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

“The organization regularly and consistently monitors and enforces compliance with the conflict of interest policy by completing periodic reviews of any new contracts that the organization enters into.”

Form 990, Part VI, Section B, Line 15

“The organization has specific requirements that include a yearly evaluation of officers and employees. The evaluation is completed in the first quarter of the fiscal year following the review year. This survey is used to benchmark compensation for certain positions utilizing industry-specific reports.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Services to Enhance Potential
EIN
23-7289763
Phone
3132783040
Address
2941 S GULLEY ROAD, DEARBORN, MI 48124

Signing Officer

Name
Nouran Zohdy
Title
CFO
Phone
3132783040
Signed
2026-02-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nouran Zohdy
Formed
1972
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
11
Employees
1,106
Volunteers
12

Preparer

Firm
Maner Costerisan Pc
Address
2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
Preparer
Amber Rathbun CPA
Phone
5173237500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Asc guidance regarding accounting for uncertainty in income taxes clarifies the accounting for income taxes by prescribing the minimum recognition threshold an income tax position is required to meet before being recognized in the financial statements and applies to all income tax positions. Each income tax position is assessed using a two-step process. A determination is first made as to whether it is more likely than not that the income tax position will be sustained, based upon technical merits, upon examination by the taxing authorities. If the income tax position is expected to meet the more likely than not criteria, the benefit recorded in the financial statements equals the largest amount that is greater than 50% likely to be realized upon its ultimate settlement. At september 30, 2025 and 2024, there were no uncertain tax positions that required accrual.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Direct fundraising expenses 10,161. In-kind - step thrift 1,106,833.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Direct fundraising expenses 10,161. In-kind - step thrift 1,106,833.”

Raw XML AppendixShowing 400 of 662 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/ActivityOrMissionDesc0TO SUPPORT INDIVIDUALS IN THE PURSUIT OF THEIR GOALS AND THE PERSONAL SATISFACTION IN THEIR LIVES.
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IRS990/Form990PartVIISectionAGrp/TitleTxt10CHAIRPERSON
IRS990/Form990PartVIISectionAGrp/TitleTxt11CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt12CFO (ENDED 03/2025)
IRS990/Form990PartVIISectionAGrp/TitleTxt13CFO
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IRS990/Form990PartVIISectionAGrp/TitleTxt15DIR. OF EMPLOYMENT & TRAINING
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IRS990/ProgramServiceRevenueGrp/Desc3OTHER PUBLIC FUNDS
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IRS990/ProgSrvcAccomActy2Grp/Desc0SUPPORTED EMPLOYMENT (SE) SERVICES ARE DESIGNED TO ASSIST INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES (IDD) AND SEVERE AND PERSISTENT MENTAL ILLNESS (SMI) IN FINDING AND MAINTAINING MEANINGFUL EMPLOYMENT IN INTEGRATED COMMUNITY SETTINGS. THE GOAL OF SUPPORTED EMPLOYMENT SERVICES IS TO HELP INDIVIDUALS TO ACHIEVE GREATER INDEPENDENCE, SELF-SUFFICIENCY, AND INCLUSION IN THE WORKFORCE. SUPPORTED EMPLOYMENT SERVICES INCLUDE JOB DEVELOPMENT, JOB COACHING AND TRAINING, NATURAL SUPPORTS, ONGOING SUPPORT AND FOLLOW-UP, CAREER ADVANCEMENT, COMMUNITY INTEGRATION, AND COLLABORATION WITH VOCATIONAL AND COMMUNITY PARTNERS.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt02736868
IRS990/ProgSrvcAccomActy3Grp/Desc0THE ORGANIZATION RECEIVES FUNDING FROM THE ABILITY ONE PROGRAM TO PROVIDE COMPETITIVE EMPLOYMENT OPPORTUNITIES FOR PEOPLE WITH DISABILITIES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01735857
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt01571214

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