Civic Intelligence

Staircase Youth Services Inc

EIN 38-2709547 • 501(c)3 • Ludington, MI

Profile

The organizations mission is to be a leader in the delivery of supportive, preventive, and homeless services for youth and families at-risk or in crisis.

920 E Tinkham AveLudington, MI 49431

staicaseyouthservices.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.05x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

59th percentile

0.04x

Higher debt load relative to revenue than 59% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

49th percentile

3.8%

Higher net margin than 49% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

77th percentile

21%

Faster asset growth than 77% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Revenue Growth

37th percentile

-0.1%

Faster revenue growth than 37% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Assets

Up

$653,153

Up $41,363 (+6.8%) from 2024

Liabilities

Up

$34,073

Up $8,890 (+35%) from 2024

Net Assets

Up

$619,080

Up $32,473 (+5.5%) from 2024

Revenue

Down

$848,543

Down $50,409 (-5.6%) from 2024

Expenses

Up

$816,070

Up $77,420 (+10%) from 2024

Net Income

Down

$32,473

Down $127,829 (-80%) from 2024

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $110,296Liabilities 2010: $4,819Net Assets 2010: $105,4772010Assets 2011: $112,964Liabilities 2011: $5,402Net Assets 2011: $107,5622011Assets 2012: $83,798Liabilities 2012: $9,463Net Assets 2012: $74,3352012Assets 2013: $107,688Liabilities 2013: $11,021Net Assets 2013: $96,6672013Assets 2014: $111,696Liabilities 2014: $14,584Net Assets 2014: $97,1122014Assets 2015: $126,962Liabilities 2015: $12,530Net Assets 2015: $114,4322015Assets 2016: $106,621Liabilities 2016: $16,912Net Assets 2016: $89,7092016Assets 2017: $125,786Liabilities 2017: $17,899Net Assets 2017: $107,8872017Assets 2018: $121,469Liabilities 2018: $17,561Net Assets 2018: $103,9082018Assets 2019: $140,776Liabilities 2019: $17,599Net Assets 2019: $123,1772019Assets 2020: $160,862Liabilities 2020: $16,113Net Assets 2020: $144,7492020Assets 2021: $200,576Liabilities 2021: $21,066Net Assets 2021: $179,5102021Assets 2022: $219,408Liabilities 2022: $16,988Net Assets 2022: $202,4202022Assets 2023: $447,025Liabilities 2023: $20,720Net Assets 2023: $426,3052023Assets 2024: $611,790Liabilities 2024: $25,183Net Assets 2024: $586,6072024Assets 2025: $653,153Liabilities 2025: $34,073Net Assets 2025: $619,0802025

Highlighted filing

2025

Assets$653,153
Liabilities$34,073
Net Assets$619,080

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $609,8342010Expenses 2011: $569,8822011Revenue 2012: $425,347Expenses 2012: $438,378Net Income 2012: -$13,0312012Revenue 2013: $499,936Expenses 2013: $488,666Net Income 2013: $11,2702013Revenue 2014: $512,148Expenses 2014: $511,703Net Income 2014: $4452014Revenue 2015: $490,775Expenses 2015: $473,455Net Income 2015: $17,3202015Revenue 2016: $409,841Expenses 2016: $434,562Net Income 2016: -$24,7212016Revenue 2017: $384,073Expenses 2017: $365,895Net Income 2017: $18,1782017Revenue 2018: $360,172Expenses 2018: $364,151Net Income 2018: -$3,9792018Revenue 2019: $481,076Expenses 2019: $461,807Net Income 2019: $19,2692019Revenue 2020: $458,038Expenses 2020: $436,466Net Income 2020: $21,5722020Revenue 2021: $552,810Expenses 2021: $518,049Net Income 2021: $34,7612021Revenue 2022: $609,336Expenses 2022: $586,426Net Income 2022: $22,9102022Revenue 2023: $850,936Expenses 2023: $627,051Net Income 2023: $223,8852023Revenue 2024: $898,952Expenses 2024: $738,650Net Income 2024: $160,3022024Revenue 2025: $848,543Expenses 2025: $816,070Net Income 2025: $32,4732025

Highlighted filing

2025

Revenue$848,543
Expenses$816,070
Net Income$32,473

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.53$0.34$6.19$8.49$8.16$0.32
2024Detailed filing. Detailed filing data is available for this year.$6.12$0.25$5.87$8.99$7.39$1.60
2023Detailed filing. Detailed filing data is available for this year.$4.47$0.21$4.26$8.51$6.27$2.24
2022Detailed filing. Detailed filing data is available for this year.$2.19$0.17$2.02$6.09$5.86$0.23
2021Detailed filing. Detailed filing data is available for this year.$2.01$0.21$1.80$5.53$5.18$0.35
2020Detailed filing. Detailed filing data is available for this year.$1.61$0.16$1.45$4.58$4.36$0.22
2019Detailed filing. Detailed filing data is available for this year.$1.41$0.18$1.23$4.81$4.62$0.19
2018Summary only. Only limited summary data is available for this year.$1.21$0.18$1.04$3.60$3.64$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.26$0.18$1.08$3.84$3.66$0.18
2016Detailed filing. Detailed filing data is available for this year.$1.07$0.17$0.90$4.10$4.35$0.25
2015Detailed filing. Detailed filing data is available for this year.$1.27$0.13$1.14$4.91$4.73$0.17
2014Detailed filing. Detailed filing data is available for this year.$1.12$0.15$0.97$5.12$5.12$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.11$0.97$5.00$4.89$0.11
2012Summary only. Only limited summary data is available for this year.$0.84$0.09$0.74$4.25$4.38$0.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.05$1.08$5.70
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.05$1.05$6.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Jan 7, 2026
Return Version
2024v5.2
Gross Receipts
$848,543
Mission and Program Overview

Mission

The organization's mission is to "be a leader in the delivery of supportive, preventive, and homelss services for youth and families at-risk or in crisis."

The organizations mission is to be a leader in the delivery of supportive, preventive, and homeless services for youth and families at-risk or in crisis.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$378,849$524,852▲ $146,003
Accounts Receivable$118,648$99,590▼ $19,058
Savings and Temporary Cash Investments$87,183--
Land, Buildings, and Equipment, Net$17,368$19,481▲ $2,113
Prepaid Expenses and Deferred Charges$9,742$9,230▼ $512
Total Assets$611,790$653,153▲ $41,363
Liabilities
Other Liabilities$18,023$25,106▲ $7,083
Accounts Payable and Accrued Expenses$7,160$8,967▲ $1,807
Total Liabilities$25,183$34,073▲ $8,890
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$360,650$391,014▲ $30,364
Net Assets With Donor Restrictions$225,957$228,066▲ $2,109
Total Net Assets Fund Balance$586,607$619,080▲ $32,473
Total Liabilities and Net Assets / Fund Balance$611,790$653,153▲ $41,363

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$19,481$4,327-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Matt SomselPresident
Jim KurtzVice President
Eric HarveyBoard Member
Jen CopenhaverBoard Member
Jennifer TarankoBoard Member
Mark OttoBoard Member
Matt KiefferBoard Member
Stuart NassonBoard Member
Kerry VanhoutenDirector
Kellly BoussonSecretary
Rob BednarzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$847,466
Program Service Revenue
$0
Investment Income
$1,077
Other Revenue
$0
All Other Contributions
$11,683
Change in Net Assets
$32,473

Audited Revenue Reconciliation

Revenue per Audited Statements
$828,740
Total Revenue per Audited Statements
$828,740
Total Revenue per Form 990
$828,740
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$511,433
Other Expenses$304,637
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$418,758$1,681-$420,439
Other Employee Benefits$90,278$716-$90,994
Information Technology$32,395--$32,395
Fees for Services Other$19,247--$19,247
Other Expenses$14,774--$14,774
Office Expenses$13,095$4-$13,099
Occupancy$11,535--$11,535
All Other Expenses$3,258$5,269-$8,527
Depreciation Depletion-$4,043-$4,043
Total Functional Expenses$804,357$11,713$0$816,070

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$816,070
Total Expenses per Audited Statements$816,070
Total Expenses per Form 990$816,070
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Wages and Taxes$13,825
Compensated Absences$11,281
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
No
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 governing body review Part VI line 11

The executive director reviews the 990 and provides a copy to board members to review before filing.

Conflict of interest policy compliance Part VI line 12C

The board has a conflict of interest policy that requires all conflicts to be disclosed annually and at each meeting the executive director reviews any potential conflict of interest.

CEO executive director top management comp Part VI line 15A

The executive directorss pay is set annually during the budget process. The board reviews the prior pay, current performance, and the pay of other executive directors of local nonprofits to set the upcoming pay rate.

Governing documents etc available to public Part VI line 19

Governing documents are available upon request at the organizations offices. Also, some documents are available on the state of michigan lara website.

Filing and Contact Details

Filer

Filer Name
Staircase Youth Services Inc
EIN
38-2709547
In Care Of
% MATT SOMSEL
Address
920 E TINKHAM AVE, Ludington, MI 49431

Signing Officer

Name
Matt Somsel
Title
President
Signed
2026-01-07
Discuss with paid preparer
No

Organization Details

Formed
1986
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
11
Employees
11

Preparer

Firm
Lake Michigan CPA Services PLC
Address
317 S James Street, Ludington, MI 49431
Preparer
Sarah Kanitz
Phone
2318434085
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt090278
IRS990/OtherEmployeeBenefitsGrp/TotalAmt090994
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IRS990/OtherExpensesGrp/Desc2CLIENT TRANSPORTATION
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IRS990/OtherExpensesGrp/ProgramServicesAmt142194
IRS990/OtherExpensesGrp/ProgramServicesAmt227983
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0609336
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0552810
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IRS990ScheduleA/OtherIncome170Grp/TotalAmt02580
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IRS990ScheduleD/TotalExpensesPerForm990Amt0816070
IRS990ScheduleD/TotalLiabilityAmt025106
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR REVIEWS THE 990 AND PROVIDES A COPY TO BOARD MEMBERS TO REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD HAS A CONFLICT OF INTEREST POLICY THAT REQUIRES ALL CONFLICTS TO BE DISCLOSED ANNUALLY AND AT EACH MEETING THE EXECUTIVE DIRECTOR REVIEWS ANY POTENTIAL CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTORSS PAY IS SET ANNUALLY DURING THE BUDGET PROCESS. THE BOARD REVIEWS THE PRIOR PAY, CURRENT PERFORMANCE, AND THE PAY OF OTHER EXECUTIVE DIRECTORS OF LOCAL NONPROFITS TO SET THE UPCOMING PAY RATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATIONS OFFICES. ALSO, SOME DOCUMENTS ARE AVAILABLE ON THE STATE OF MICHIGAN LARA WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
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IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01077
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0848543
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0STAICASEYOUTHSERVICES.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0MATT SOMSEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0STAIRCASE YOUTH SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0STAI
ReturnHeader/Filer/EIN0382709547
ReturnHeader/Filer/InCareOfNm0% MATT SOMSEL
ReturnHeader/Filer/USAddress/AddressLine1Txt0920 E TINKHAM AVE
ReturnHeader/Filer/USAddress/CityNm0Ludington
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049431
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203668728
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Lake Michigan CPA Services PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0317 S James Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Ludington
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049431
ReturnHeader/PreparerPersonGrp/PhoneNum02318434085
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SARAH KANITZ
ReturnHeader/ReturnTs02026-01-07T15:37:50-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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