Civic Intelligence

The First Step

990 • Fiscal year 2021 • EIN 36-2740242

Jul 01, 2020 to Jun 30, 2021 • Filed on Feb 22, 2022

Organization ProfileN/A
620 Logan AveBelvidere, IL 61008

(815) 544-6560

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.37x

Higher debt load relative to assets than 82% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

44th percentile

0.01x

Higher debt load relative to revenue than 44% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

50th percentile

12%

Higher net margin than 50% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

70th percentile

$54,124

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

3rd percentile

-39%

Faster asset growth than 3% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

68th percentile

37%

Faster revenue growth than 68% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Down

$37,966

Down $24,636 (-39%) from 2020

Net Assets

Up

$23,846

Up $119,282 (+125%) from 2020

Liabilities

Down

$14,120

Down $143,918 (-91%) from 2020

Revenue And Expenses
Liabilities / Revenue44th percentileNet Margin50th percentile

Revenue

Up

$960,693

Up $258,025 (+37%) from 2020

Expenses

Up

$841,411

Up $2,243 (+0.3%) from 2020

Net Income

Up

$119,282

Up $255,782 (+187%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth3rd 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

2021

Assets$37,966
Liabilities$14,120
Net Assets$23,846
Open 2021 Filing

Operations Trend

Revenue Growth68th 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

2021

Revenue$960,693
Expenses$841,411
Net Income$119,282
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Feb 22, 2022
Return Version
2020v4.2
Gross Receipts
$963,768
Mission and Program Overview

Mission

An agency supportive to low and/or single income working parents. We encourage developmental growth in children aged 6 weeks to eleven years by providing them with the tools needed to further their social, emotional, physcial and intellectual development.

To provide day care services to low income families

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$36,149$19,897▼ $16,252
Land, Buildings, and Equipment, Net$26,453$18,069▼ $8,384
Total Assets$62,602$37,966▼ $24,636
Liabilities
Unsecured Notes Loans Payable$113,782--
Mortgage Notes Payable Secured by Investment Property$43,991$14,120▼ $29,871
Accounts Payable and Accrued Expenses$265--
Total Liabilities$158,038$14,120▼ $143,918
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-95,436$23,846▲ $119,282
Total Net Assets Fund Balance$-95,436$23,846▲ $119,282
Total Liabilities and Net Assets / Fund Balance$62,602$37,966▼ $24,636

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$18,069$215,398$233,467
Leasehold Improvements$0$57,442$57,442
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sue WilsonExecutive DirectorPT$54,124$54,124

Board Members and Trustees

NameTitle
Candace BloomePresident
Natalie BarberMember
Richard NelsonMember
Tinquer HollandMember
Trisha KamisSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$833,978
Program Service Revenue
$128,430
Investment Income
$-2,598
Other Revenue
$883
All Other Contributions
$8,908
Change in Net Assets
$119,282

Audited Revenue Reconciliation

Revenue per Audited Statements
$960,693
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$477
Total Revenue per Audited Statements
$961,170
Total Revenue per Form 990
$960,693
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$667,112
Other Expenses$174,299
Total Fundraising Expense$120,922
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$328,406$109,641$109,641$547,688
Occupancy$65,848$288-$66,136
Payroll Taxes$37,251$11,281$11,281$59,813
Current Officers, Directors, Trustees, and Key Employees$59,611--$59,611
Office Expenses$10,543$1,176-$11,719
Fees for Services Accounting$8,344--$8,344
Insurance$7,493--$7,493
Fees for Services Other$7,086--$7,086
Depreciation Depletion$5,786--$5,786
Interest-$3,056-$3,056
Travel$1,197--$1,197
Advertising-$1,175-$1,175
Other Expenses$100$522-$522
Conferences and Meetings$53$108-$161
Fees for Services Legal$80--$80
Total Functional Expenses$592,787$127,702$120,922$841,411

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$841,888
Expenses per Audited Statements$841,411
Total Expenses per Form 990$841,411
Expenses Not Reported on Form 990$477
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$686
Fundraising Direct Expenses$477
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 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, Part VI, Section B, Line 11B

“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
620 LOGAN AVE, BELVIDERE, IL 61008

Signing Officer

Name
Sue Wilson
Title
Executive Director
Phone
8155446560
Signed
2022-02-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sue Wilson
Formed
1972
Legal Domicile
Il
Voting Board Members
5
Independent Board Members
5
Employees
34
Volunteers
0

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 fasb asc 740 income taxes. Fasb asc 740 provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in an enterprises' financial statements and requires an entity to recognize the financial statement impact of a tax position when it is more likely than not that the position will be sustained upon examination. The organization recorded no liabilities for uncertain tax positions or unrecognized tax benefits. The organization's tax years that remain open and subject to possible examination by federal and state of illinois jurisdictions include tax years 2018 through 2020.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses netted against revenue on 990 477.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses netted against revenue on 990 477.”

Raw XML AppendixShowing 400 of 418 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/BOYAmt0265
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE DAY CARE SERVICES TO LOW INCOME FAMILIES
IRS990/AdvertisingGrp/ManagementAndGeneralAmt01175
IRS990/AdvertisingGrp/TotalAmt01175
IRS990/AllOtherContributionsAmt08908
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum08155446560
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0620 LOGAN AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0BELVIDERE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd061008
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt059611
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt059611
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0108
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt053
IRS990/ConferencesMeetingsGrp/TotalAmt0161
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0833978
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-2598
IRS990/CYOtherExpensesAmt0174299
IRS990/CYOtherRevenueAmt0883
IRS990/CYProgramServiceRevenueAmt0128430
IRS990/CYRevenuesLessExpensesAmt0119282
IRS990/CYSalariesCompEmpBnftPaidAmt0667112
IRS990/CYTotalExpensesAmt0841411
IRS990/CYTotalFundraisingExpenseAmt0120922
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0960693
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt05786
IRS990/DepreciationDepletionGrp/TotalAmt05786
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, CITY OF ROCKFORD, AND CITY OF MCHENRY 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/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt034
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0592787
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FederatedCampaignsAmt01500
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt08344
IRS990/FeesForServicesAccountingGrp/TotalAmt08344
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt080
IRS990/FeesForServicesLegalGrp/TotalAmt080
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt07086
IRS990/FeesForServicesOtherGrp/TotalAmt07086
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/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt520.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0CANDACE BLOOME
IRS990/Form990PartVIISectionAGrp/PersonNm1TRISHA KAMIS
IRS990/Form990PartVIISectionAGrp/PersonNm2NATALIE BARBER
IRS990/Form990PartVIISectionAGrp/PersonNm3TINQUER HOLLAND
IRS990/Form990PartVIISectionAGrp/PersonNm4RICHARD NELSON
IRS990/Form990PartVIISectionAGrp/PersonNm5SUE WILSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt554124
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01972
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt0477
IRS990/FundraisingGrossIncomeAmt0686
IRS990/GainOrLossGrp/OtherAmt0-2598
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt0823570
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0963768
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt07493
IRS990/InsuranceGrp/TotalAmt07493
IRS990/InterestGrp/ManagementAndGeneralAmt03056
IRS990/InterestGrp/TotalAmt03056
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0272840
IRS990/LandBldgEquipBasisNetGrp/BOYAmt026453
IRS990/LandBldgEquipBasisNetGrp/EOYAmt018069
IRS990/LandBldgEquipCostOrOtherBssAmt0290909
IRS990/LegalDomicileStateCd0IL
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt02598
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0WE ARE A SUPPORTIVE AGENCY TO THE WORKING PARENT WHOSE CHILDREN STEM FROM LOW AND/OR SINGLE INCOME FAMILIES. WE ENCOURAGE DEVELOPMENTAL GROWTH IN CHILDREN AGES SIX WEEKS TO ELEVEN YEARS BY PROVIDING THEM WITH THE TOOLS NEEDED TO FURTHER THEIR SOCIAL, EMOTIONAL, PHYSICAL AND COGNITIVE DEVELOPMENT. WE ENCOURAGE OUR CHILDREN TO FREELY EXPLORE BY PROVIDING THEM WITH A SAFE, SECURE, NURTURING ENVIRONMENT THUS ENABLING THEM TO THRIVE LEARN AND GROW.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt043991
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt014120
IRS990/NetAssetsOrFundBalancesBOYAmt0-95436
IRS990/NetAssetsOrFundBalancesEOYAmt023846
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-2598
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-2598
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0209
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0209
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-95436
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt023846
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0288
IRS990/OccupancyGrp/ProgramServicesAmt065848
IRS990/OccupancyGrp/TotalAmt066136
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01176
IRS990/OfficeExpensesGrp/ProgramServicesAmt010543
IRS990/OfficeExpensesGrp/TotalAmt011719
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0PROGRAM AND FOOD EXPENS
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0455
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1522
IRS990/OtherExpensesGrp/ProgramServicesAmt060989
IRS990/OtherExpensesGrp/ProgramServicesAmt1100
IRS990/OtherExpensesGrp/TotalAmt060989
IRS990/OtherExpensesGrp/TotalAmt1555
IRS990/OtherExpensesGrp/TotalAmt2522
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt0674
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0674
IRS990/OtherRevenueTotalAmt0674
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0109641
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0109641
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0328406
IRS990/OtherSalariesAndWagesGrp/TotalAmt0547688
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt011281
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011281
IRS990/PayrollTaxesGrp/ProgramServicesAmt037251
IRS990/PayrollTaxesGrp/TotalAmt059813
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0SUE WILSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0PARENT FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0128430
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0128430
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0530299
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0182705
IRS990/PYOtherRevenueAmt02171
IRS990/PYProgramServiceRevenueAmt0170198
IRS990/PYRevenuesLessExpensesAmt0-136500
IRS990/PYSalariesCompEmpBnftPaidAmt0656463
IRS990/PYTotalExpensesAmt0839168
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0702668
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0119282
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0128430
IRS990/SavingsAndTempCashInvstGrp/BOYAmt036149
IRS990/SavingsAndTempCashInvstGrp/EOYAmt019897
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0833978
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0530299
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0712595
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0704279
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0742574
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03523725
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01027145
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0674
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt05469
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0651
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0156
IRS990ScheduleA/OtherIncome170Grp/TotalAmt06950
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99420
IRS990ScheduleA/PublicSupportPY170Pct00.99330
IRS990ScheduleA/PublicSupportTotal170Amt03523725
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0833978
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0530299
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0712595
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0704279
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0742574
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03523725
IRS990ScheduleA/TotalSupportAmt03544245
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt0209
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt02171
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt0197
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt05880
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt05113
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt013570
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/BookValueAmt018069
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0215398
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0233467
IRS990ScheduleD/ExpensesNotReportedAmt0477
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0841411
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt057442
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt057442
IRS990ScheduleD/OtherExpensesIncludedAmt0477
IRS990ScheduleD/OtherRevenueAmt0477
IRS990ScheduleD/RevenueNotReportedAmt0477
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0960693
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 FASB ASC 740 INCOME TAXES. FASB ASC 740 PROVIDES DETAILED GUIDANCE FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN AN ENTERPRISES' FINANCIAL STATEMENTS AND REQUIRES AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION RECORDED NO LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. THE ORGANIZATION'S TAX YEARS THAT REMAIN OPEN AND SUBJECT TO POSSIBLE EXAMINATION BY FEDERAL AND STATE OF ILLINOIS JURISDICTIONS INCLUDE TAX YEARS 2018 THROUGH 2020.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSES NETTED AGAINST REVENUE ON 990 477.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSES NETTED AGAINST REVENUE ON 990 477.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt018069
IRS990ScheduleD/TotalExpensesPerForm990Amt0841411
IRS990ScheduleD/TotalRevenuePerForm990Amt0960693
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0961170
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0841888
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 11B
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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt062602
IRS990/TotalAssetsEOYAmt037966
IRS990/TotalAssetsGrp/BOYAmt062602
IRS990/TotalAssetsGrp/EOYAmt037966
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0833978
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0120922
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0127702
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0592787
IRS990/TotalFunctionalExpensesGrp/TotalAmt0841411
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0158038
IRS990/TotalLiabilitiesEOYAmt014120
IRS990/TotalLiabilitiesGrp/BOYAmt0158038
IRS990/TotalLiabilitiesGrp/EOYAmt014120
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-95436
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt023846
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0592787
IRS990/TotalProgramServiceRevenueAmt0128430
IRS990/TotalReportableCompFromOrgAmt054124
IRS990/TotalRevenueGrp/ExclusionAmt0-1715
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0128430
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0960693
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt062602
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt037966
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01197
IRS990/TravelGrp/TotalAmt01197
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0113782
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0620 LOGAN AVE
IRS990/USAddress/CityNm0BELVIDERE
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd061008
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SUE WILSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08155446560
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-02-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE FIRST STEP
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0362740242
ReturnHeader/Filer/PhoneNum08155446560
ReturnHeader/Filer/USAddress/AddressLine1Txt0620 LOGAN AVE
ReturnHeader/Filer/USAddress/CityNm0BELVIDERE

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$37,966
Liabilities
$14,120
Net assets
$23,846
Revenue
$960,693
Expenses
$841,411
Net income
$119,282
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