Civic Intelligence

Next Step Living

990EZ • Fiscal year 2024 • EIN 35-2594219

Jan 01, 2024 to Dec 31, 2024 • Filed on Oct 28, 2025

Organization ProfileN/A
P O Box 624Eaton, OH 45320

(937) 405-5672

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2024

Net Margin

7th percentile

-75%

Higher net margin than 7% of similar nonprofits.

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

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

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

Asset Growth

5th percentile

-82%

Faster asset growth than 5% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

8th percentile

-61%

Faster revenue growth than 8% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$11,378

Down $51,066 (-82%) from 2023

Net Assets

Down

$11,378

Down $51,066 (-82%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin7th percentile

Revenue

Down

$68,436

Down $106,473 (-61%) from 2023

Expenses

Down

$119,502

Down $34,443 (-22%) from 2023

Net Income

Down

-$51,066

Down $72,030 (-344%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth5th percentile

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

$80K$60K$40K$20K$0Assets 2021: $49,802Net Assets 2021: $49,8022021Assets 2022: $42,854Liabilities 2022: $1,376Net Assets 2022: $41,4782022Assets 2023: $62,444Net Assets 2023: $62,4442023Assets 2024: $11,378Net Assets 2024: $11,3782024

Highlighted filing

2024

Assets$11,378
Liabilities-
Net Assets$11,378
Open 2024 Filing

Operations Trend

Revenue Growth8th percentile

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

$200K$100K$0-$100KRevenue 2021: $138,413Expenses 2021: $117,184Net Income 2021: $21,2292021Revenue 2022: $122,374Expenses 2022: $130,698Net Income 2022: -$8,3242022Revenue 2023: $174,909Expenses 2023: $153,945Net Income 2023: $20,9642023Revenue 2024: $68,436Expenses 2024: $119,502Net Income 2024: -$51,0662024

Highlighted filing

2024

Revenue$68,436
Expenses$119,502
Net Income-$51,066
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 28, 2025
Return Version
2024v5.0
Gross Receipts
$68,436
Mission and Program Overview

Mission

Next step living is a sober living house that will help addicts coming out of jail or treatment learn to live in real life circumstances. They will be in a safe drug free environment learning how to survive outside treatment.

Program Services

DescriptionGrantsExpenses
MAINTAINING HOUSING AND SUPPORT FOR RESIDENTS DURING REHABILITATION-$116,502
GRANT AWARDED TO PREBLE COUNTY MENTAL HEALTH AND RECOVERY BOARD FOR SOBER EVENTS.$3,000$3,000
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
GARY GONNELLAPresident-$0--
KEITH PETERSONTreasurer-$0--
MADY DEVIVOBoard Member-$0--
WALTER LANDERERVice Preside-$0--
REGAN SHISLERSecretary-$0--
KELLI OTTExecutive Di-$0--
Filing and Contact Details

Filer

Filer Name
Next Step Living
EIN
35-2594219
Phone
9374055672
Address
P O BOX 624, EATON, OH 45320

Signing Officer

Name
Kelli Ott
Title
Executive Director
Signed
2025-10-28
Discuss with paid preparer
Yes

Preparer

Firm
Jones & Fry Cpas Inc
Address
300 W MAIN ST, GREENVILLE, OH 45331-1432
Preparer
Beverly S Delk
Phone
9375483106
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Miscellaneous 306 total 306”

Form 990-ez, Part I, Line 16

“Expenses 960 supplies 3,127 recovery activities 1,433 drug screening 329 insurance 3,134 miscellaneous 13,413 repairs 14,235 reimbursements 40,949 training 1,091 total 78,671”

Form 990-ez, Part III

“Next step living is a sober living house that will help addicts coming out of jail or treatment learn to live in real life circumstances. They will be in a safe drug free environment learning how to survive outside treatment.”

Form 990-ez, Part III, Line 31

“Grant awarded to preble county mental health and recovery board for sober events.”

Raw XML Appendix157 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/AddressChangeInd0X
IRS990EZ/BooksInCareOfDetail/PersonNm0KELLI OTT
IRS990EZ/BooksInCareOfDetail/PhoneNum09374055672
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0P O BOX 624
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0EATON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd045320
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt062444
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt011378
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt092
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-51066
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03595
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt062444
IRS990EZ/Form990TotalAssetsGrp/EOYAmt011378
IRS990EZ/GrantsAndSimilarAmountsPaidAmt03000
IRS990EZ/GrossReceiptsAmt068436
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt029
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt062444
IRS990EZ/NetAssetsOrFundBalancesEOYAmt011378
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt062444
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt011378
IRS990EZ/OccupancyRentUtltsAndMaintAmt09506
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0GARY GONNELLA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KEITH PETERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MADY DEVIVO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3WALTER LANDERER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4REGAN SHISLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5KELLI OTT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5EXECUTIVE DI
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt078671
IRS990EZ/OtherRevenueTotalAmt0306
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0NEXT STEP LIVING IS A SOBER LIVING HOUSE THAT WILL HELP ADDICTS COMING OUT OF JAIL OR TREATMENT LEARN TO LIVE IN REAL LIFE CIRCUMSTANCES. THEY WILL BE IN A SAFE DRUG FREE ENVIRONMENT LEARNING HOW TO SURVIVE OUTSIDE TREATMENT.
IRS990EZ/ProgramServiceRevenueAmt068009
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MAINTAINING HOUSING AND SUPPORT FOR RESIDENTS DURING REHABILITATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1GRANT AWARDED TO PREBLE COUNTY MENTAL HEALTH AND RECOVERY BOARD FOR SOBER EVENTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt03000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0116502
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt13000
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt024730
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OH
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0119502
IRS990EZ/TotalProgramServiceExpensesAmt0119502
IRS990EZ/TotalRevenueAmt068436
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 15,037
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1SCHEDULE A, PART II, SECTION B, LINE 1 OTHER INCOME RENT PAID BY RESIDENTS BEING REHABILITATED THROUGH PROGRAM
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1SUPPLEMENTAL INFORMATION
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt092
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt08266
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt011103
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt051807
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt012277
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt083545
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0411398
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt06429
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt015037
IRS990ScheduleA/OtherIncome170Grp/TotalAmt021466
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95630
IRS990ScheduleA/PublicSupportPY170Pct00.96370
IRS990ScheduleA/PublicSupportTotal170Amt0469648
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt058500
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0151596
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt095708
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt080299
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt0386103
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt058592
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0159862
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0106811
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0132106
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt012277
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0469648
IRS990ScheduleA/TotalSupportAmt0491114
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISCELLANEOUS 306 TOTAL 306
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES 960 SUPPLIES 3,127 RECOVERY ACTIVITIES 1,433 DRUG SCREENING 329 INSURANCE 3,134 MISCELLANEOUS 13,413 REPAIRS 14,235 REIMBURSEMENTS 40,949 TRAINING 1,091 TOTAL 78,671
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NEXT STEP LIVING IS A SOBER LIVING HOUSE THAT WILL HELP ADDICTS COMING OUT OF JAIL OR TREATMENT LEARN TO LIVE IN REAL LIFE CIRCUMSTANCES. THEY WILL BE IN A SAFE DRUG FREE ENVIRONMENT LEARNING HOW TO SURVIVE OUTSIDE TREATMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GRANT AWARDED TO PREBLE COUNTY MENTAL HEALTH AND RECOVERY BOARD FOR SOBER EVENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KELLI OTT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NEXT STEP LIVING
ReturnHeader/Filer/BusinessNameControlTxt0NEXT
ReturnHeader/Filer/EIN0352594219
ReturnHeader/Filer/PhoneNum09374055672
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 624
ReturnHeader/Filer/USAddress/CityNm0EATON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045320
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0824698321
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JONES & FRY CPAS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0300 W MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREENVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0453311432
ReturnHeader/PreparerPersonGrp/PhoneNum09375483106
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BEVERLY S DELK
ReturnHeader/ReturnTs02025-11-12T10:21:36-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$11,378
Liabilities
-
Net assets
$11,378
Revenue
$68,436
Expenses
$119,502
Net income
-$51,066
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.11$0.11$0.68$1.20$0.51
2023Detailed filing. Detailed filing data is available for this year.$0.62$0.62$1.75$1.54$0.21
2022Detailed filing. Detailed filing data is available for this year.$0.43$0.01$0.41$1.22$1.31$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.50$0.50$1.38$1.17$0.21