Civic Intelligence

The First Step

990 • Fiscal year 2015 • EIN 36-2740242

Jul 01, 2014 to Jun 30, 2015 • Filed on Apr 27, 2016

Organization ProfileN/A
1300 Pearl StreetBelvidere, IL 61008

(815) 544-6560

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Higher debt load relative to assets than 57% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

54th percentile

0.00x

Higher debt load relative to revenue than 54% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

33rd percentile

-3.4%

Higher net margin than 33% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

15th percentile

-29%

Faster asset growth than 15% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

49th percentile

0.2%

Faster revenue growth than 49% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets57th percentile

Assets

Down

$28,840

Down $11,997 (-29%) from 2014

Net Assets

Down

$28,735

Down $11,276 (-28%) from 2014

Liabilities

Down

$105

Down $721 (-87%) from 2014

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin33rd percentile

Revenue

Up

$336,316

Up $563 (+0.2%) from 2014

Expenses

Up

$347,592

Up $14,012 (+4.2%) from 2014

Net Income

Down

-$11,276

Down $13,449 (-619%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth15th percentile

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

$200K$100K$0-$100KAssets 2012: $34,576Liabilities 2012: $29,235Net Assets 2012: $5,3412012Assets 2013: $40,446Liabilities 2013: $2,608Net Assets 2013: $37,8382013Assets 2014: $40,837Liabilities 2014: $826Net Assets 2014: $40,0112014Assets 2015: $28,840Liabilities 2015: $105Net Assets 2015: $28,7352015Assets 2016: $17,870Liabilities 2016: $12,148Net Assets 2016: $5,7222016Assets 2017: $30,313Liabilities 2017: $16,035Net Assets 2017: $14,2782017Assets 2018: $17,298Liabilities 2018: $21,089Net Assets 2018: -$3,7912018Assets 2019: $63,111Liabilities 2019: $22,047Net Assets 2019: $41,0642019Assets 2020: $62,602Liabilities 2020: $158,038Net Assets 2020: -$95,4362020Assets 2021: $37,966Liabilities 2021: $14,120Net Assets 2021: $23,8462021Assets 2022: $15,614Liabilities 2022: $18,899Net Assets 2022: -$3,2852022Assets 2023: $16,764Liabilities 2023: $32,587Net Assets 2023: -$15,8232023Assets 2024: $15,455Liabilities 2024: $99,719Net Assets 2024: -$84,2642024Assets 2025: $11,423Liabilities 2025: $56,553Net Assets 2025: -$45,1302025

Highlighted filing

2015

Assets$28,840
Liabilities$105
Net Assets$28,735
Open 2015 Filing

Operations Trend

Revenue Growth49th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $309,4352012Expenses 2013: $307,0382013Revenue 2014: $335,753Expenses 2014: $333,580Net Income 2014: $2,1732014Revenue 2015: $336,316Expenses 2015: $347,592Net Income 2015: -$11,2762015Revenue 2016: $281,282Expenses 2016: $304,295Net Income 2016: -$23,0132016Revenue 2017: $995,912Expenses 2017: $987,356Net Income 2017: $8,5562017Revenue 2018: $970,370Expenses 2018: $988,438Net Income 2018: -$18,0682018Revenue 2019: $939,149Expenses 2019: $892,008Net Income 2019: $47,1412019Revenue 2020: $702,668Expenses 2020: $839,168Net Income 2020: -$136,5002020Revenue 2021: $960,693Expenses 2021: $841,411Net Income 2021: $119,2822021Revenue 2022: $891,652Expenses 2022: $918,784Net Income 2022: -$27,1322022Revenue 2023: $993,110Expenses 2023: $1,005,648Net Income 2023: -$12,5382023Revenue 2024: $895,419Expenses 2024: $927,029Net Income 2024: -$31,6102024Revenue 2025: $1,062,343Expenses 2025: $1,023,209Net Income 2025: $39,1342025

Highlighted filing

2015

Revenue$336,316
Expenses$347,592
Net Income-$11,276
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Apr 27, 2016
Return Version
2014v6.0
Gross Receipts
$336,316
Mission and Program Overview

Mission

Provide Day Care Services for children living in Belvidere Illinois, and for low income families subsidized by the state of illinois department of family services.

CHILD CARE PROVIDER

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$27,358$19,581▼ $7,777
Land, Buildings, and Equipment, Net$13,479$8,960▼ $4,519
Prepaid Expenses and Deferred Charges-$299-
Total Assets$40,837$28,840▼ $11,997
Liabilities
Accounts Payable and Accrued Expenses$826$105▼ $721
Total Liabilities$826$105▼ $721
Net Assets / Fund Balance
Unrestricted Net Assets$40,011$28,735▼ $11,276
Total Net Assets Fund Balance$40,011$28,735▼ $11,276
Total Liabilities and Net Assets / Fund Balance$40,837$28,840▼ $11,997

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,960$188,631$197,591
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sue WilsonExecutive DirectorPT$22,637$22,308$44,945

Board Members and Trustees

NameTitle
Peggy KaczmarckPresident
Ruth TodtVice President
Cathy VendemiaBoard Member
Diane VorndranTreas/sec
Revenue and Support

Revenue Composition

Contributions and Grants
$269,111
Program Service Revenue
$65,018
Investment Income
$0
Other Revenue
$2,187
All Other Contributions
$10,176
Change in Net Assets
$-11,276

Audited Revenue Reconciliation

Revenue per Audited Statements
$336,316
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$336,316
Total Revenue per Form 990
$336,316
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$240,530
Other Expenses$107,062
Total Fundraising Expense$34,761
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$150,539$7,626$31,721$189,886
Occupancy$26,742$149-$26,891
Current Officers, Directors, Trustees, and Key Employees-$24,095-$24,095
Payroll Taxes$12,962$2,695$2,301$17,958
Other Employee Benefits$7,507$345$739$8,591
Fees for Services Accounting$7,880--$7,880
Travel$6,173--$6,173
Office Expenses$3,238$2,389-$5,627
Depreciation Depletion$4,519--$4,519
Insurance$2,899--$2,899
Conferences and Meetings$1,736--$1,736
Advertising-$1,718-$1,718
Other Expenses$1,121$315-$315
Total Functional Expenses$273,023$39,808$34,761$347,592

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$347,592
Total Expenses per Audited Statements$347,592
Total Expenses per Form 990$347,592
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Audit committee
Yes
Backup withholding compliance
Yes
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, Part VI, Section B, Line 11

“The 990 is to be reviewed by the board with the auditor prior to filing. Once the review is completed, the president, treasurer and/or authorized personnel sign and date the returns. The return is then filed with the irs.”

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

“The orgnizations bylaws discuss and explain the subject of conflict of interest policies and the prohibition of doing business with the organization as a business owner. This policy is reviewed on an annual basis.”

Form 990, Part VI, Section B, Line 15

“The compensation of the director and other mgmt personnel is discussed by the entire board which decides on pay levels and increases. Board members serve without pay; the director submits job performance reviews on each employee. These are used to decide on pay increases.”

Form 990, Part VI, Section C, Line 19

“The organizations form 990 and supporting schedules are available to the general public and are given to the requesting individual within 24 hours of verbal or written request.”

Filing and Contact Details

Filer

Filer Name
The First Step
EIN
36-2740242
Phone
8155446560
Address
1300 PEARL STREET, BELVIDERE, IL 61008

Signing Officer

Name
Sue Wilson
Title
Executive Director
Phone
8155446560
Signed
2016-04-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sue Wilson
Formed
1972
Legal Domicile
Il
Voting Board Members
4
Independent Board Members
4
Employees
16
Volunteers
4

Preparer

Firm
Wipfli Llp
Address
PO BOX 5407, ROCKFORD, IL 61125-0407
Preparer
David R Schroepfer
Phone
8153997700
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The organizations board of directors assume responsible oversight of the audit and selection of an independent accountant. The selection and review process has not changed from the previous year.”

Financial Statement Notes

PART X, LINE 2:

“The organization qualifies for tax-exempt status under section 501(c)(3) of the internal revenue code as an organization organized as not-for-profit. The organization accounts for income taxes in accordance with financial accounting standards board (fasb) accounting standards codification (asc) 740, income taxes. The organization may recognize a liability for unrecognized tax benefits from uncertain tax positions. A tax position is recognized as a benefit only if it is more likely than not that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more likely than not test, no tax benefit is recorded. No liabilities were recognized for tax benefits from uncertain tax positions. The years 2014, 2013 and 2012 remain open for inspection.”

Raw XML AppendixShowing 400 of 413 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/BooksInCareOfDetail/PhoneNum08155446560
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01300 PEARL STREET
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IRS990/Desc0THE PURPOSE OF THE CENTER IS TO PROMOTE AND ENCOURAGE THE OPTIMAL INTELLECTUAL, SOCIAL, AND PHYSICAL DEVELOPMENT OF CHILDREN THROUGH EDUCATION FOR CHILDREN OF BOONE COUNTY INCLUDING, BUT NOT LIMITED TO THOSE CHILDREN OF FAMILIES WITH LIMITED INCOME. THE CENTER PROVIDES DAY CARE SERVICES, PRESCHOOL PROGRAM, BEFORE AND AFTER SCHOOL CARE, A SUMMER PROGRAM, MEDICAL AND HEALTH PROGRAMS AND SOCIAL SERVICE REFERRALS
IRS990/DescribedInSection501c3Ind01
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
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IRS990/Form990PartVIISectionAGrp/PersonNm1RUTH TODT
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IRS990/Form990PartVIISectionAGrp/PersonNm3CATHY VENDEMIA
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREAS/SEC
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE DIRECTOR
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IRS990/GrantsToOrganizationsInd00
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IRS990/InvestmentInJointVentureInd00
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IRS990/MoreThan5000KToIndividualsInd00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION QUALIFIES FOR TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION ORGANIZED AS NOT-FOR-PROFIT. THE ORGANIZATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES. THE ORGANIZATION MAY RECOGNIZE A LIABILITY FOR UNRECOGNIZED TAX BENEFITS FROM UNCERTAIN TAX POSITIONS. A TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE LIKELY THAN NOT TEST, NO TAX BENEFIT IS RECORDED. NO LIABILITIES WERE RECOGNIZED FOR TAX BENEFITS FROM UNCERTAIN TAX POSITIONS. THE YEARS 2014, 2013 AND 2012 REMAIN OPEN FOR INSPECTION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt0347592
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IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0336316
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0347592
IRS990/ScheduleJRequiredInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS TO BE REVIEWED BY THE BOARD WITH THE AUDITOR PRIOR TO FILING. ONCE THE REVIEW IS COMPLETED, THE PRESIDENT, TREASURER AND/OR AUTHORIZED PERSONNEL SIGN AND DATE THE RETURNS. THE RETURN IS THEN FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGNIZATIONS BYLAWS DISCUSS AND EXPLAIN THE SUBJECT OF CONFLICT OF INTEREST POLICIES AND THE PROHIBITION OF DOING BUSINESS WITH THE ORGANIZATION AS A BUSINESS OWNER. THIS POLICY IS REVIEWED ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPENSATION OF THE DIRECTOR AND OTHER MGMT PERSONNEL IS DISCUSSED BY THE ENTIRE BOARD WHICH DECIDES ON PAY LEVELS AND INCREASES. BOARD MEMBERS SERVE WITHOUT PAY; THE DIRECTOR SUBMITS JOB PERFORMANCE REVIEWS ON EACH EMPLOYEE. THESE ARE USED TO DECIDE ON PAY INCREASES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATIONS FORM 990 AND SUPPORTING SCHEDULES ARE AVAILABLE TO THE GENERAL PUBLIC AND ARE GIVEN TO THE REQUESTING INDIVIDUAL WITHIN 24 HOURS OF VERBAL OR WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATIONS BOARD OF DIRECTORS ASSUME RESPONSIBLE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE SELECTION AND REVIEW PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
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IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHILD CARE SERVICES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0PUBLIC CHARITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0620 LOGAN AVE
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IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
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IRS990/TempOrPermanentEndowmentsInd00
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IRS990/TotalEmployeeCnt016
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt039808
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$28,840
Liabilities
$105
Net assets
$28,735
Revenue
$336,316
Expenses
$347,592
Net income
-$11,276
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.01$0.06$0.05$1.06$1.02$0.04
2024Detailed filing. Detailed filing data is available for this year.$0.02$0.10$0.08$0.90$0.93$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.02$0.03$0.02$0.99$1.01$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.02$0.02$0.00$0.89$0.92$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.04$0.01$0.02$0.96$0.84$0.12
2020Detailed filing. Detailed filing data is available for this year.$0.06$0.16$0.10$0.70$0.84$0.14
2019Detailed filing. Detailed filing data is available for this year.$0.06$0.02$0.04$0.94$0.89$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.02$0.02$0.00$0.97$0.99$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.03$0.02$0.01$1.00$0.99$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.02$0.01$0.01$0.28$0.30$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$0.34$0.35$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$0.34$0.33$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.00$0.04$0.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.03$0.01$0.31