Civic Intelligence

Steps of Justice

EIN 27-3284606 • 501(c)3 • Kalispell, MT

Profile

RELIGIOUS CHARITABLE

PO Box 7431Kalispell, MT 59901

n/A

Siviq Scores

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

Liabilities / Assets

77th percentile

0.08x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.02x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

52nd percentile

2.7%

Higher net margin than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

55th percentile

0.1%

Faster asset growth than 55% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

60th percentile

6.9%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$35,598

Up $5,889 (+20%) from 2023

Liabilities

Up

$2,744

Up $1,999 (+268%) from 2023

Net Assets

Up

$32,854

Up $3,890 (+13%) from 2023

Operations
Liabilities / Revenue72nd percentileNet Margin52nd percentile

Revenue

Down

$141,835

Down $17,143 (-11%) from 2023

Expenses

Down

$137,945

Down $25,686 (-16%) from 2023

Net Income

Up

$3,890

Up $8,543 (+184%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth55th percentile

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

$60K$40K$20K$0Assets 2015: $22,799Net Assets 2015: $22,7992015Assets 2017: $29,828Net Assets 2017: $29,8282017Assets 2018: $25,183Net Assets 2018: $25,1832018Assets 2019: $41,334Net Assets 2019: $41,3342019Assets 2020: $51,061Liabilities 2020: $566Net Assets 2020: $50,4952020Assets 2021: $26,025Liabilities 2021: $973Net Assets 2021: $25,0522021Assets 2022: $35,534Liabilities 2022: $1,917Net Assets 2022: $33,6172022Assets 2023: $29,709Liabilities 2023: $745Net Assets 2023: $28,9642023Assets 2024: $35,598Liabilities 2024: $2,744Net Assets 2024: $32,8542024

Highlighted filing

2024

Assets$35,598
Liabilities$2,744
Net Assets$32,854
Open 2024 Filing

Operations Trend

Revenue Growth60th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2015: $62,200Expenses 2015: $55,957Net Income 2015: $6,2432015Revenue 2017: $74,855Expenses 2017: $58,117Net Income 2017: $16,7382017Revenue 2018: $88,846Expenses 2018: $93,491Net Income 2018: -$4,6452018Revenue 2019: $114,880Expenses 2019: $98,729Net Income 2019: $16,1512019Revenue 2020: $117,522Expenses 2020: $108,361Net Income 2020: $9,1612020Revenue 2021: $89,889Expenses 2021: $115,332Net Income 2021: -$25,4432021Revenue 2022: $124,177Expenses 2022: $115,612Net Income 2022: $8,5652022Revenue 2023: $158,978Expenses 2023: $163,631Net Income 2023: -$4,6532023Revenue 2024: $141,835Expenses 2024: $137,945Net Income 2024: $3,8902024

Highlighted filing

2024

Revenue$141,835
Expenses$137,945
Net Income$3,890
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$35,598
Liabilities
$2,744
Net assets
$32,854
Revenue
$141,835
Expenses
$137,945
Net income
$3,890
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.36$0.03$0.33$1.42$1.38$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.01$0.29$1.59$1.64$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.36$0.02$0.34$1.24$1.16$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.01$0.25$0.90$1.15$0.25
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.01$0.50$1.18$1.08$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.41$1.15$0.99$0.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.25$0.89$0.93$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.30$0.75$0.58$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.23$0.23$0.62$0.56$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 16, 2025
Return Version
2024v5.2
Gross Receipts
$141,835
Mission and Program Overview

Mission

RELIGIOUS CHARITABLE

Program Services

DescriptionGrantsExpenses
PAYROLL RELATED COSTS-$99,173
MINISTRY AND TRAVEL-$22,276
OTHER PROJECT RELATED COSTS-$16,496
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PHILIP CUNNINGHAMPresidentFT$0--
AMY CUNNINGHAMSecretary-$0--
TOM MEHRERTreasurer-$0--
JIMMY KARLINOfficer-$0--
AMANDA KARLINOfficer-$0--
JOHN MEGAWOfficer-$0--
LARS ROODOfficer-$0--
Filing and Contact Details

Filer

Filer Name
Steps of Justice
EIN
27-3284606
Phone
2065502594
Address
PO BOX 7431, KALISPELL, MT 59901

Signing Officer

Name
Philip Cunningham
Title
President
Signed
2025-11-16
Discuss with paid preparer
Yes

Preparer

Firm
Valentine Tax Service
Address
151 Business Center Loop Suite A, Kalispell, MT 59901
Preparer
Heidi Valentinecpa
Phone
4068623282
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $793”

Other Expenses.1002

“Office Expenses $1276”

Other Expenses.1005

“Travel $8343”

Other Expenses.1012

“Insurance $2861”

Other Expenses.1

“MINISTRY EXPENSES $11332”

Other Expenses.2

“EQUIPMENT $6148”

Other Expenses.3

“DONATIONS $2600”

Other Expenses.4

“BANK FEES $2004”

Other Expenses.5

“DUES AND SUBS $619”

Other Expenses.6

“MEALS $254”

Other Expenses.7

“Repairs & maintenance $161”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $745 Accounts Payable and Accrued Expenses - Ending $2744”

Raw XML Appendix152 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0PHILIP CUNNINGHAM
IRS990EZ/BooksInCareOfDetail/PhoneNum02065502594
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01096 RHODES DRAW
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0KALISPELL
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd059901
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt029709
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt035598
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0141835
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt03890
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01535
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt029709
IRS990EZ/Form990TotalAssetsGrp/EOYAmt035598
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0141835
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt028964
IRS990EZ/NetAssetsOrFundBalancesEOYAmt032854
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt028964
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt032854
IRS990EZ/OccupancyRentUtltsAndMaintAmt0846
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt62.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PHILIP CUNNINGHAM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1AMY CUNNINGHAM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2TOM MEHRER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JIMMY KARLIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4AMANDA KARLIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JOHN MEGAW
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6LARS ROOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3OFFICER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4OFFICER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5OFFICER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6OFFICER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt036391
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0RELIGIOUS CHARITABLE
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PAYROLL RELATED COSTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1MINISTRY AND TRAVEL
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2OTHER PROJECT RELATED COSTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt099173
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt122276
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt216496
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt099173
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0745
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02744
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0137945
IRS990EZ/TotalProgramServiceExpensesAmt0137945
IRS990EZ/TotalRevenueAmt0141835
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/ChurchInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $793
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $1276
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Travel $8343
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $2861
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MINISTRY EXPENSES $11332
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EQUIPMENT $6148
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DONATIONS $2600
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BANK FEES $2004
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DUES AND SUBS $619
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9MEALS $254
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10REPAIRS & MAINTENANCE $161
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Accounts Payable and Accrued Expenses - Beginning $745 Accounts Payable and Accrued Expenses - Ending $2744
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Total Liabilities.1001
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PHILIP CUNNINGHAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0STEPS OF JUSTICE
ReturnHeader/Filer/BusinessNameControlTxt0STEP
ReturnHeader/Filer/EIN0273284606
ReturnHeader/Filer/PhoneNum02065502594
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 7431
ReturnHeader/Filer/USAddress/CityNm0KALISPELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059901
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450901314
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Valentine Tax Service
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0151 Business Center Loop Suite A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Kalispell
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059901
ReturnHeader/PreparerPersonGrp/PhoneNum04068623282
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HEIDI VALENTINECPA
ReturnHeader/ReturnTs02025-11-16T11:22:27-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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