Civic Intelligence

Step Industries Inc

990 • Fiscal year 2015 • EIN 39-1417716

Jan 01, 2015 to Dec 31, 2015 • Filed on Apr 20, 2016

1010 Strohmeyer DriveNeenah, WI 54956

(920) 722-2345

Siviq Scores

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

Liabilities / Assets

46th percentile

0.08x

Higher debt load relative to assets than 46% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

29th percentile

0.03x

Higher debt load relative to revenue than 29% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

52nd percentile

3.3%

Higher net margin than 52% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

73rd percentile

$108,310

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

59th percentile

3.3%

Faster asset growth than 59% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

46th percentile

2.0%

Faster revenue growth than 46% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,302,355

Up $41,038 (+3.3%) from 2014

Net Assets

Up

$1,201,616

Up $96,330 (+8.7%) from 2014

Liabilities

Down

$100,739

Down $55,292 (-35%) from 2014

Revenue

Up

$3,216,771

Up $62,739 (+2.0%) from 2014

Expenses

Up

$3,111,259

Up $45,642 (+1.5%) from 2014

Net Income

Up

$105,512

Up $17,097 (+19%) from 2014

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,345,623Liabilities 2011: $202,239Net Assets 2011: $1,143,3842011Assets 2012: $1,271,269Liabilities 2012: $208,057Net Assets 2012: $1,063,2122012Assets 2013: $1,251,308Liabilities 2013: $232,051Net Assets 2013: $1,019,2572013Assets 2014: $1,261,317Liabilities 2014: $156,031Net Assets 2014: $1,105,2862014Assets 2015: $1,302,355Liabilities 2015: $100,739Net Assets 2015: $1,201,6162015Assets 2016: $1,487,045Liabilities 2016: $151,364Net Assets 2016: $1,335,6812016Assets 2017: $1,658,606Liabilities 2017: $125,746Net Assets 2017: $1,532,8602017

Highlighted filing

2015

Assets$1,302,355
Liabilities$100,739
Net Assets$1,201,616

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $3,854,788Expenses 2011: $3,694,803Net Income 2011: $159,9852011Expenses 2012: $3,605,0822012Revenue 2013: $3,492,746Expenses 2013: $3,542,921Net Income 2013: -$50,1752013Revenue 2014: $3,154,032Expenses 2014: $3,065,617Net Income 2014: $88,4152014Revenue 2015: $3,216,771Expenses 2015: $3,111,259Net Income 2015: $105,5122015Revenue 2016: $3,090,106Expenses 2016: $2,965,239Net Income 2016: $124,8672016Revenue 2017: $3,062,158Expenses 2017: $2,893,931Net Income 2017: $168,2272017

Highlighted filing

2015

Revenue$3,216,771
Expenses$3,111,259
Net Income$105,512
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Apr 20, 2016
Return Version
2015v2.1
Gross Receipts
$3,243,118
Mission and Program Overview

Mission

Work adjustment services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$337,920$466,271▲ $128,351
Land, Buildings, and Equipment, Net$182,082$389,650▲ $207,568
Investments in Publicly Traded Securities$232,374$233,338▲ $964
Cash and Non-Interest-Bearing Accounts$398,489$139,148▼ $259,341
Inventories for Sale or Use$79,700$45,306▼ $34,394
Prepaid Expenses and Deferred Charges$30,752$28,642▼ $2,110
Total Assets$1,261,317$1,302,355▲ $41,038
Liabilities
Accounts Payable and Accrued Expenses$156,031$100,739▼ $55,292
Total Liabilities$156,031$100,739▼ $55,292
Net Assets / Fund Balance
Unrestricted Net Assets$1,073,586$1,159,916▲ $86,330
Permanently Rstr Net Assets$31,700$41,700▲ $10,000
Total Net Assets Fund Balance$1,105,286$1,201,616▲ $96,330
Total Liabilities and Net Assets / Fund Balance$1,261,317$1,302,355▲ $41,038

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$105,231$463,803$569,034
Leasehold Improvements$7,896$471,935$479,831
Buildings$209,706$3,429$213,135
Land$66,817-$66,817

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$45,000$10,000▼ $1,061-$53,372
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle Devine GiesePresidentFT$91,210$17,100$108,310

Board Members and Trustees

NameTitle
Karen LawsChairperson
Charles GorhamVice-chairma
Cor BosselaarDirector
Dan HaakDirector
Jamie LoehnisDirector
Katie BlomDirector
Marne Keller-krikavaDirector
Nick MelshaDirector
PRESTON O'CONNORDirector
Pam SawallDirector
Ryan ThompsonDirector
Tammy HemmenSecretary
John PranicaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$405,121
Program Service Revenue
$2,817,576
Investment Income
$3,006
Other Revenue
$-8,932
All Other Contributions
$344,777
Change in Net Assets
$105,512
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,855,932
Other Expenses$1,255,327
Total Fundraising Expense$17,122
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,519,252$32,311$10,517$1,562,080
Occupancy$350,971$38,997-$389,968
Payroll Taxes$124,244$7,987$3,756$135,987
Current Officers, Directors, Trustees, and Key Employees$81,232$27,078-$108,310
Insurance$69,776$3,000-$72,776
Other Employee Benefits$48,321$1,234-$49,555
All Other Expenses$14,922$13,567-$28,489
Depreciation Depletion$20,771$2,308-$23,079
Fees for Services Accounting-$15,505-$15,505
Office Expenses$3,598$10,066$1,530$15,194
Travel$9,485$3,453$647$13,585
Advertising$11,166--$11,166
Other Expenses$9,867$7,128$672$7,128
Fees for Services Other$4,104--$4,104
Fees for Service Investment Mgmnt Fees-$2,860-$2,860
Interest-$1,394-$1,394
Total Functional Expenses$2,926,577$167,560$17,122$3,111,259
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$26,347
Fundraising Gross Income$6,442
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
United in Recov$42,078$6,305$25,530$-19,225
Total Events$42,078$6,305$25,530$-19,225
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

An electronic copy is provided to board members and the return is reviewed in detail by the treasurer.

Form 990, Page 6, Part VI, Line 15A

The executive committee reviews and approves the salary of the president. Her salary is compared to salaries of comparable positions for reasonableness.

Form 990, Page 6, Part VI, Line 15B

The executive committee reviews and approves salaries of other top officials. Their salaries are compared to salaries of comparable positions for reasonableness.

Form 990, Page 6, Part VI, Line 19

All records are kept at the main office and available during normal business hours.

Filing and Contact Details

Filer

Filer Name
Step Industries Inc
EIN
39-1417716
Phone
9207222345
Address
1010 STROHMEYER DRIVE, NEENAH, WI 54956

Signing Officer

Name
Michelle Devine Giese
Title
President
Phone
9207222345
Signed
2016-04-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Devine Giese
Formed
1982
Legal Domicile
Wi
Voting Board Members
13
Independent Board Members
13
Employees
364
Volunteers
13

Preparer

Firm
Kerberrose Sc
Address
4211 N LIGHTNING DR, APPLETON, WI 54913
Preparer
Joseph R Galarowicz
Phone
9209930105
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The intended use of the endowment funds is for future operations.

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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17128
IRS990/OtherExpensesGrp/ProgramServicesAmt0643797
IRS990/OtherExpensesGrp/ProgramServicesAmt115071
IRS990/OtherExpensesGrp/ProgramServicesAmt29867
IRS990/OtherExpensesGrp/TotalAmt0643797
IRS990/OtherExpensesGrp/TotalAmt115071
IRS990/OtherExpensesGrp/TotalAmt211211
IRS990/OtherExpensesGrp/TotalAmt37128
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt010973
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt010973
IRS990/OtherRevenueTotalAmt010973
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt010517
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt032311
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01519252
IRS990/OtherSalariesAndWagesGrp/TotalAmt01562080
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt03756
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07987
IRS990/PayrollTaxesGrp/ProgramServicesAmt0124244
IRS990/PayrollTaxesGrp/TotalAmt0135987
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt031700
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt041700
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt030752
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt028642
IRS990/PrincipalOfficerNm0MICHELLE DEVINE GIESE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PACKAGING INCOME
IRS990/ProgramServiceRevenueGrp/Desc1SOBER LIVING
IRS990/ProgramServiceRevenueGrp/Desc2COMPUTER RECYCLING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02786663
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt124037
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt26876
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02786663
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt124037
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt26876
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0319988
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03728
IRS990/PYOtherExpensesAmt01157458
IRS990/PYOtherRevenueAmt0-23804
IRS990/PYProgramServiceRevenueAmt02854120
IRS990/PYRevenuesLessExpensesAmt088415
IRS990/PYSalariesCompEmpBnftPaidAmt01908159
IRS990/PYTotalExpensesAmt03065617
IRS990/PYTotalRevenueAmt03154032
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0105512
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02817576
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 86,903
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0405121
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0319988
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0193419
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0191462
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0405566
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01515556
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt03006
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt03728
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02493
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt03495
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt04063
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt016785
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02817576
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02854120
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt03321475
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt03306891
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt03442919
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt015742981
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03006
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt03728
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02493
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt03495
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt04063
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt016785
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt010973
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01283
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt04881
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt031486
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt038280
IRS990ScheduleA/OtherIncome509Grp/TotalAmt086903
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99400
IRS990ScheduleA/PublicSupportPY509Pct00.99360
IRS990ScheduleA/PublicSupportTotal509Amt017258537
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt03222697
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt03174108
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt03514894
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt03498353
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt03848485
IRS990ScheduleA/Total509Grp/TotalAmt017258537
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt03236676
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03179119
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt03522268
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt03533334
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt03890828
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt017362225
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/BuildingsGrp/BookValueAmt0209706
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03429
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0213135
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt0-567
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt045000
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt010000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt053372
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1061
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0105231
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0463803
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0569034
IRS990ScheduleD/LandGrp/BookValueAmt066817
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt066817
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt07896
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0471935
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0479831
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTENDED USE OF THE ENDOWMENT FUNDS IS FOR FUTURE OPERATIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0389650
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt035773
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt035773

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