Civic Intelligence

The First Step

990 • Fiscal year 2016 • EIN 36-2740242

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 21, 2017

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

91st percentile

0.68x

Higher debt load relative to assets than 91% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

74th percentile

0.04x

Higher debt load relative to revenue than 74% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

26th percentile

-8.2%

Higher net margin than 26% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

12th percentile

-38%

Faster asset growth than 12% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

27th percentile

-16%

Faster revenue growth than 27% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$17,870

Down $10,970 (-38%) from 2015

Net Assets

Down

$5,722

Down $23,013 (-80%) from 2015

Liabilities

Up

$12,148

Up $12,043 (+11470%) from 2015

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin26th percentile

Revenue

Down

$281,282

Down $55,034 (-16%) from 2015

Expenses

Down

$304,295

Down $43,297 (-12%) from 2015

Net Income

Down

-$23,013

Down $11,737 (-104%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth12th 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

2016

Assets$17,870
Liabilities$12,148
Net Assets$5,722
Open 2016 Filing

Operations Trend

Revenue Growth27th 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

2016

Revenue$281,282
Expenses$304,295
Net Income-$23,013
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 21, 2017
Return Version
2015v3.0
Gross Receipts
$281,282
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$19,581$9,971▼ $9,610
Land, Buildings, and Equipment, Net$8,960$7,849▼ $1,111
Prepaid Expenses and Deferred Charges$299$0▼ $299
Total Assets$28,840$17,870▼ $10,970
Other Assets Total-$50-
Liabilities
Mortgage Notes Payable Secured by Investment Property-$12,000-
Accounts Payable and Accrued Expenses$105$148▲ $43
Total Liabilities$105$12,148▲ $12,043
Net Assets / Fund Balance
Unrestricted Net Assets$28,735$5,722▼ $23,013
Total Net Assets Fund Balance$28,735$5,722▼ $23,013
Total Liabilities and Net Assets / Fund Balance$28,840$17,870▼ $10,970

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,404$155,569$160,973
Leasehold Improvements$2,445$34,173$36,618
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sue WilsonExecutive DirectorPT$22,637$22,360$44,997

Board Members and Trustees

NameTitle
Peggy KaczmarckPresident
Ruth TodtVice President
Cathy VendemiaMember - Resigned
Morgan VaughnMemeber
Richard NelsonMemeber
Diane VorndranTreas/Sec - Resigned
Revenue and Support

Revenue Composition

Contributions and Grants
$208,983
Program Service Revenue
$71,748
Investment Income
$0
Other Revenue
$551
All Other Contributions
$9,657
Change in Net Assets
$-23,013

Audited Revenue Reconciliation

Revenue per Audited Statements
$281,282
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$281,282
Total Revenue per Form 990
$281,282
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$212,289
Other Expenses$92,006
Total Fundraising Expense$33,573
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$130,753$8,111$30,748$169,612
Current Officers, Directors, Trustees, and Key Employees-$22,637-$22,637
Occupancy$21,589$202-$21,791
Fees for Services Accounting$15,538--$15,538
Payroll Taxes$12,161$1,707$1,019$14,887
Travel$6,010--$6,010
Other Employee Benefits$3,973$246$934$5,153
Office Expenses$3,614$1,369-$4,983
Insurance$2,518--$2,518
Advertising-$1,230-$1,230
Depreciation Depletion$1,111--$1,111
Fees for Services Legal$571--$571
Conferences and Meetings$570--$570
Other Expenses$594$45$872$45
Total Functional Expenses$234,528$36,194$33,573$304,295

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$304,295
Total Expenses per Audited Statements$304,295
Total Expenses per Form 990$304,295
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
2017-02-21
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
14
Volunteers
4

Preparer

Firm
Wipfli LLP
Address
4949 Harrison Avenue Suite 300, 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 2015, 2014 and 2013 remain open for inspection.”

Raw XML AppendixShowing 400 of 436 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0105
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0148
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Child CARE PROVIDER
IRS990/AdvertisingGrp/ManagementAndGeneralAmt01230
IRS990/AdvertisingGrp/TotalAmt01230
IRS990/AllOtherContributionsAmt09657
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SUE WILSON
IRS990/BooksInCareOfDetail/PhoneNum08155446560
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01300 Pearl Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0belvidere
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd061008
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt022637
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt022637
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0570
IRS990/ConferencesMeetingsGrp/TotalAmt0570
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0208983
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt092006
IRS990/CYOtherRevenueAmt0551
IRS990/CYProgramServiceRevenueAmt071748
IRS990/CYRevenuesLessExpensesAmt0-23013
IRS990/CYSalariesCompEmpBnftPaidAmt0212289
IRS990/CYTotalExpensesAmt0304295
IRS990/CYTotalFundraisingExpenseAmt033573
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0281282
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt01111
IRS990/DepreciationDepletionGrp/TotalAmt01111
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
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt014
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0234528
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FederatedCampaignsAmt06049
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt015538
IRS990/FeesForServicesAccountingGrp/TotalAmt015538
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0571
IRS990/FeesForServicesLegalGrp/TotalAmt0571
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt620.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0Peggy Kaczmarck
IRS990/Form990PartVIISectionAGrp/PersonNm1Ruth Todt
IRS990/Form990PartVIISectionAGrp/PersonNm2Richard Nelson
IRS990/Form990PartVIISectionAGrp/PersonNm3Morgan Vaughn
IRS990/Form990PartVIISectionAGrp/PersonNm4Diane Vorndran
IRS990/Form990PartVIISectionAGrp/PersonNm5Cathy Vendemia
IRS990/Form990PartVIISectionAGrp/PersonNm6Sue Wilson
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt622637
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt622360
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Memeber
IRS990/Form990PartVIISectionAGrp/TitleTxt3Memeber
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treas/Sec - Resigned
IRS990/Form990PartVIISectionAGrp/TitleTxt5Member - Resigned
IRS990/Form990PartVIISectionAGrp/TitleTxt6Executive Director
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01972
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GovernmentGrantsAmt0193277
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0281282
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt02518
IRS990/InsuranceGrp/TotalAmt02518
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0189742
IRS990/LandBldgEquipBasisNetGrp/BOYAmt08960
IRS990/LandBldgEquipBasisNetGrp/EOYAmt07849
IRS990/LandBldgEquipCostOrOtherBssAmt0197591
IRS990/LegalDomicileStateCd0IL
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Provide Day Care Services for children living in Belvidere Illinois, and for low income families subsidized by the state of illinois department of family services.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt012000
IRS990/NetAssetsOrFundBalancesBOYAmt028735
IRS990/NetAssetsOrFundBalancesEOYAmt05722
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0202
IRS990/OccupancyGrp/ProgramServicesAmt021589
IRS990/OccupancyGrp/TotalAmt021791
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01369
IRS990/OfficeExpensesGrp/ProgramServicesAmt03614
IRS990/OfficeExpensesGrp/TotalAmt04983
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt050
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0934
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0246
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03973
IRS990/OtherEmployeeBenefitsGrp/TotalAmt05153
IRS990/OtherExpensesGrp/Desc0PROGRAM AND FOOD EXPENS
IRS990/OtherExpensesGrp/Desc1DIRECT GRANT EXPENSE
IRS990/OtherExpensesGrp/Desc2OTHER
IRS990/OtherExpensesGrp/Desc3MEMBERSHIP DUES
IRS990/OtherExpensesGrp/FundraisingAmt0872
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0647
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt145
IRS990/OtherExpensesGrp/ProgramServicesAmt026632
IRS990/OtherExpensesGrp/ProgramServicesAmt18894
IRS990/OtherExpensesGrp/ProgramServicesAmt2594
IRS990/OtherExpensesGrp/TotalAmt026632
IRS990/OtherExpensesGrp/TotalAmt18894
IRS990/OtherExpensesGrp/TotalAmt22113
IRS990/OtherExpensesGrp/TotalAmt345
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0551
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0551
IRS990/OtherRevenueTotalAmt0551
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt030748
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt08111
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0130753
IRS990/OtherSalariesAndWagesGrp/TotalAmt0169612
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01019
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01707
IRS990/PayrollTaxesGrp/ProgramServicesAmt012161
IRS990/PayrollTaxesGrp/TotalAmt014887
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0299
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Sue Wilson
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1480000
IRS990/ProgramServiceRevenueGrp/Desc0PARENT FEES
IRS990/ProgramServiceRevenueGrp/Desc1TRANSPORTATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt071499
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1249
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt071499
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1249
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0269111
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0107062
IRS990/PYOtherRevenueAmt02187
IRS990/PYProgramServiceRevenueAmt065018
IRS990/PYRevenuesLessExpensesAmt0-11276
IRS990/PYSalariesCompEmpBnftPaidAmt0240530
IRS990/PYTotalExpensesAmt0347592
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0336316
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-23013
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt072299
IRS990/SavingsAndTempCashInvstGrp/BOYAmt019581
IRS990/SavingsAndTempCashInvstGrp/EOYAmt09971
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0208983
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0269111
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0269106
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0268716
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0221062
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01236978
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0329782
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt01236978
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0208983
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0269111
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0269106
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0268716
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0221062
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01236978
IRS990ScheduleA/TotalSupportAmt01236978
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt05404
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0155569
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0160973
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0304295
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02445
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt034173
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt036618
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0281282
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 2015, 2014 and 2013 remain open for inspection.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07849
IRS990ScheduleD/TotalExpensesPerForm990Amt0304295
IRS990ScheduleD/TotalRevenuePerForm990Amt0281282
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0281282
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0304295
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
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
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0first step learning inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0202726032
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Child care services
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Public Charity
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0620 logan ave
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0belvidere
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd061008
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0256
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0FIRST STEP LEARNING INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt028840
IRS990/TotalAssetsEOYAmt017870
IRS990/TotalAssetsGrp/BOYAmt028840
IRS990/TotalAssetsGrp/EOYAmt017870
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0208983
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt033573
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt036194
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0234528
IRS990/TotalFunctionalExpensesGrp/TotalAmt0304295
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0105
IRS990/TotalLiabilitiesEOYAmt012148
IRS990/TotalLiabilitiesGrp/BOYAmt0105
IRS990/TotalLiabilitiesGrp/EOYAmt012148
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt028735
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05722
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0234528
IRS990/TotalProgramServiceRevenueAmt071748
IRS990/TotalReportableCompFromOrgAmt022637
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt072299
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0281282
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt028840
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt017870
IRS990/TotReportableCompRltdOrgAmt022360
IRS990/TravelGrp/ProgramServicesAmt06010
IRS990/TravelGrp/TotalAmt06010
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt028735
IRS990/UnrestrictedNetAssetsGrp/EOYAmt05722
IRS990/UponRequestInd0X

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$17,870
Liabilities
$12,148
Net assets
$5,722
Revenue
$281,282
Expenses
$304,295
Net income
-$23,013
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