Civic Intelligence

Next Step Ministries Inc.

990 • Fiscal year 2020 • EIN 26-0622100

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 13, 2021

7709 Turner RoadWoodstock, GA 30188

(770) 592-1227

Siviq Scores

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

Liabilities / Assets

67th percentile

0.26x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

70th percentile

0.33x

Higher debt load relative to revenue than 70% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

58th percentile

9.7%

Higher net margin than 58% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

47th percentile

$51,547

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

54th percentile

7.8%

Faster asset growth than 54% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

25th percentile

-17%

Faster revenue growth than 25% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,009,366

Up $72,613 (+7.8%) from 2019

Net Assets

Up

$750,443

Up $76,457 (+11%) from 2019

Liabilities

Down

$258,923

Down $3,844 (-1.5%) from 2019

Revenue

Down

$791,132

Down $164,108 (-17%) from 2019

Expenses

Down

$714,675

Down $11,238 (-1.5%) from 2019

Net Income

Down

$76,457

Down $152,870 (-67%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $61,807Liabilities 2011: $50,925Net Assets 2011: $10,8822011Assets 2012: $85,335Liabilities 2012: $43,436Net Assets 2012: $41,8992012Assets 2013: $126,752Liabilities 2013: $32,931Net Assets 2013: $93,8212013Assets 2014: $469,107Liabilities 2014: $329,532Net Assets 2014: $139,5752014Assets 2015: $429,481Liabilities 2015: $297,745Net Assets 2015: $131,7362015Assets 2016: $597,066Liabilities 2016: $273,410Net Assets 2016: $323,6562016Assets 2017: $707,061Liabilities 2017: $311,426Net Assets 2017: $395,6352017Assets 2018: $721,378Liabilities 2018: $276,149Net Assets 2018: $445,2292018Assets 2019: $936,753Liabilities 2019: $262,767Net Assets 2019: $673,9862019Assets 2020: $1,009,366Liabilities 2020: $258,923Net Assets 2020: $750,4432020Assets 2021: $1,207,505Liabilities 2021: $233,083Net Assets 2021: $974,4222021Assets 2022: $1,177,029Liabilities 2022: $217,988Net Assets 2022: $959,0412022Assets 2023: $1,167,249Liabilities 2023: $195,543Net Assets 2023: $971,7062023Assets 2024: $1,133,835Liabilities 2024: $188,447Net Assets 2024: $945,3882024

Highlighted filing

2020

Assets$1,009,366
Liabilities$258,923
Net Assets$750,443

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $133,192Expenses 2011: $137,688Net Income 2011: -$4,4962011Expenses 2012: $180,5382012Revenue 2013: $291,145Expenses 2013: $239,229Net Income 2013: $51,9162013Revenue 2014: $358,151Expenses 2014: $312,398Net Income 2014: $45,7532014Revenue 2015: $309,786Expenses 2015: $317,625Net Income 2015: -$7,8392015Revenue 2016: $521,570Expenses 2016: $329,650Net Income 2016: $191,9202016Revenue 2017: $599,125Expenses 2017: $506,376Net Income 2017: $92,7492017Revenue 2018: $684,317Expenses 2018: $634,723Net Income 2018: $49,5942018Revenue 2019: $955,240Expenses 2019: $725,913Net Income 2019: $229,3272019Revenue 2020: $791,132Expenses 2020: $714,675Net Income 2020: $76,4572020Revenue 2021: $972,244Expenses 2021: $748,265Net Income 2021: $223,9792021Revenue 2022: $856,908Expenses 2022: $872,289Net Income 2022: -$15,3812022Revenue 2023: $1,036,205Expenses 2023: $1,020,042Net Income 2023: $16,1632023Revenue 2024: $1,035,389Expenses 2024: $1,061,707Net Income 2024: -$26,3182024

Highlighted filing

2020

Revenue$791,132
Expenses$714,675
Net Income$76,457
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 13, 2021
Return Version
2020v4.1
Gross Receipts
$796,189
Mission and Program Overview

Mission

Next Step Ministries, Inc. serves families in Cherokee, CObb and Fulton counties of Georgia by providing therapeutic day programs for individuals with special needs in a Christian environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$562,701$562,701→ $0
Cash and Non-Interest-Bearing Accounts$208,740$294,125▲ $85,385
Savings and Temporary Cash Investments$103,614$100,402▼ $3,212
Accounts Receivable$50,378$40,818▼ $9,560
Pledges and Grants Receivable$6,686$6,686→ $0
Prepaid Expenses and Deferred Charges$2,434$2,434→ $0
Total Assets$936,753$1,009,366▲ $72,613
Other Assets Total$2,200$2,200→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$258,316$244,540▼ $13,776
Accounts Payable and Accrued Expenses$4,451$14,383▲ $9,932
Total Liabilities$262,767$258,923▼ $3,844
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$673,986$750,443▲ $76,457
Total Net Assets Fund Balance$673,986$750,443▲ $76,457
Total Liabilities and Net Assets / Fund Balance$936,753$1,009,366▲ $72,613

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$209,551$34,591$244,142
Equipment$85,672$66,621$152,293
Leasehold Improvements$122,511$24,121$146,632
Land$143,198-$143,198
Other Land Buildings$1,769-$1,769
Other Assets Org$2,200--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lori BakerPresidentFT$51,547$51,547

Board Members and Trustees

NameTitle
Charles CooperChairman
Ben FolsomVice Chair
Kelley GeikenDirector
Mike FrostDirector
Robert MackenzieDirector
Mickael JohnsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$250,706
Program Service Revenue
$505,314
Investment Income
$368
Other Revenue
$34,744
Change in Net Assets
$76,457
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$513,785
Other Expenses$200,890
Total Fundraising Expense$33,605
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$389,897$45,870$22,935$458,702
Occupancy$82,511$6,310-$88,821
Depreciation Depletion$34,923--$34,923
Payroll Taxes$29,410$3,460$1,730$34,600
Insurance$19,337--$19,337
Interest$11,692--$11,692
Other Employee Benefits$9,634$1,125$150$10,909
Advertising$4,989-$4,989$9,978
Pension Plan Contributions$8,138$957$479$9,574
Fees for Services Other$3,556$395$3,085$7,036
Fees for Services Accounting$3,040$2,034-$5,074
Information Technology$4,027$474$237$4,738
Office Expenses$650$3,588-$4,238
Conferences and Meetings-$4,038-$4,038
Other Expenses$2,998--$2,998
Fees for Services Legal-$2,062-$2,062
All Other Expenses$601$255-$856
Total Functional Expenses$610,502$70,568$33,605$714,675
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$39,801
Fundraising Direct Expenses$5,057
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
5K Run----
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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 governing body review Part VI line 11

President reviews and signs off on the 990 - copies are distributed to the board.

Conflict of interest policy compliance Part VI line 12C

Each officer and board member annually discloses in writing their compliance withthe conflict of interest policy.

CEO executive director top management comp Part VI line 15A

All compensation is set by board during the budget process.

Other officer or key employee compensation Part VI line 15B

All compensation is set by board during the budget process.

Governing documents etc available to public Part VI line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Next Step Ministries Inc
EIN
26-0622100
Address
7709 TURNER ROAD, Woodstock, GA 30188

Signing Officer

Name
Lori Baker
Title
President
Phone
7705921227
Signed
2021-11-13
Discuss with paid preparer
No

Organization Details

Formed
2007
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
6
Employees
18
Volunteers
90

Preparer

Firm
Johnson & Associates CPA
Address
2066 Harmony Dr, Canton, GA 30115
Preparer
Michael Johnson
Phone
7705707297
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRESIDENT REVIEWS AND SIGNS OFF ON THE 990 - COPIES ARE DISTRIBUTED TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH OFFICER AND BOARD MEMBER ANNUALLY DISCLOSES IN WRITING THEIR COMPLIANCE WITHTHE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL COMPENSATION IS SET BY BOARD DURING THE BUDGET PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL COMPENSATION IS SET BY BOARD DURING THE BUDGET PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$0.19$0.95$1.04$1.06$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.20$0.97$1.04$1.02$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.22$0.96$0.86$0.87$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.23$0.97$0.97$0.75$0.22
2020Detailed filing. Detailed filing data is available for this year.$1.01$0.26$0.75$0.79$0.71$0.08
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.26$0.67$0.96$0.73$0.23
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.28$0.45$0.68$0.63$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.31$0.40$0.60$0.51$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.60$0.27$0.32$0.52$0.33$0.19
2015Detailed filing. Detailed filing data is available for this year.$0.43$0.30$0.13$0.31$0.32$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.47$0.33$0.14$0.36$0.31$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.13$0.03$0.09$0.29$0.24$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.04$0.04$0.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.05$0.01$0.13$0.14$0.00
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • $1M-$5M nonprofits