Civic Intelligence

Stepstone Academy

EIN 45-4870208 • 501(c)3 • Cleveland, OH

Profile

The mission of the school is to provide the highest quality education for students that fosters lifelong learning and prepares students to graduate from college and become productive, involved citizens.

2121 East 32nd StreetCleveland, OH 44115
Siviq Scores

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

Liabilities / Assets

98th percentile

1.92x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

91st percentile

1.50x

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

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

77th percentile

24%

Higher net margin than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

20th percentile

-6.2%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

60th percentile

13%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$3,393,905

Up $689,758 (+26%) from 2024

Liabilities

Down

$4,160,211

Down $78,813 (-1.9%) from 2024

Net Assets

Up

-$766,306

Up $768,571 (+50%) from 2024

Revenue

Down

$3,744,139

Down $79,912 (-2.1%) from 2024

Expenses

Up

$2,975,568

Up $189,651 (+6.8%) from 2024

Net Income

Down

$768,571

Down $269,563 (-26%) from 2024

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2013: $577,265Liabilities 2013: $1,298,960Net Assets 2013: -$721,6952013Assets 2014: $596,907Liabilities 2014: $984,110Net Assets 2014: -$387,2032014Assets 2015: $1,561,200Liabilities 2015: $3,480,832Net Assets 2015: -$1,919,6322015Assets 2016: $2,227,887Liabilities 2016: $4,145,392Net Assets 2016: -$1,917,5052016Assets 2017: $2,576,511Liabilities 2017: $5,400,717Net Assets 2017: -$2,824,2062017Assets 2018: $2,815,760Liabilities 2018: $6,256,719Net Assets 2018: -$3,440,9592018Assets 2019: $1,914,001Liabilities 2019: $6,297,229Net Assets 2019: -$4,383,2282019Assets 2020: $875,876Liabilities 2020: $5,711,768Net Assets 2020: -$4,835,8922020Assets 2021: $895,230Liabilities 2021: $5,320,821Net Assets 2021: -$4,425,5912021Assets 2022: $2,989,897Liabilities 2022: $6,430,541Net Assets 2022: -$3,440,6442022Assets 2023: $2,806,017Liabilities 2023: $5,379,028Net Assets 2023: -$2,573,0112023Assets 2024: $2,704,147Liabilities 2024: $4,239,024Net Assets 2024: -$1,534,8772024Assets 2025: $3,393,905Liabilities 2025: $4,160,211Net Assets 2025: -$766,3062025

Highlighted filing

2025

Assets$3,393,905
Liabilities$4,160,211
Net Assets-$766,306

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2013: $1,788,757Expenses 2013: $2,510,452Net Income 2013: -$721,6952013Revenue 2014: $2,852,351Expenses 2014: $2,539,657Net Income 2014: $312,6942014Revenue 2015: $3,583,896Expenses 2015: $3,491,732Net Income 2015: $92,1642015Revenue 2016: $4,119,236Expenses 2016: $4,117,108Net Income 2016: $2,1282016Revenue 2017: $3,889,524Expenses 2017: $4,796,226Net Income 2017: -$906,7022017Revenue 2018: $3,202,920Expenses 2018: $2,920,446Net Income 2018: $282,4742018Revenue 2019: $1,507,228Expenses 2019: $2,449,497Net Income 2019: -$942,2692019Revenue 2020: $1,822,454Expenses 2020: $2,275,118Net Income 2020: -$452,6642020Revenue 2021: $2,544,012Expenses 2021: $2,133,711Net Income 2021: $410,3012021Revenue 2022: $3,180,213Expenses 2022: $2,212,443Net Income 2022: $967,7702022Revenue 2023: $3,585,592Expenses 2023: $2,717,959Net Income 2023: $867,6332023Revenue 2024: $3,824,051Expenses 2024: $2,785,917Net Income 2024: $1,038,1342024Revenue 2025: $3,744,139Expenses 2025: $2,975,568Net Income 2025: $768,5712025

Highlighted filing

2025

Revenue$3,744,139
Expenses$2,975,568
Net Income$768,571

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 13, 2026
Return Version
2024v5.0
Gross Receipts
$3,744,139
Mission and Program Overview

Mission

The mission of the school is to provide the highest quality education for students that fosters lifelong learning and prepares students to graduate from college and become productive, involved citizens.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$965,577$1,670,036▲ $704,459
Cash and Non-Interest-Bearing Accounts$692,112$798,782▲ $106,670
Accounts Receivable$35,994$162,299▲ $126,305
Pledges and Grants Receivable$286,385$80,864▼ $205,521
Prepaid Expenses and Deferred Charges$2,935$13,634▲ $10,699
Total Assets$2,704,147$3,393,905▲ $689,758
Other Assets Total$721,144$668,290▼ $52,854
Liabilities
Other Liabilities$2,978,199$3,416,881▲ $438,682
Unsecured Notes Loans Payable$886,101$425,269▼ $460,832
Accounts Payable and Accrued Expenses$374,724$318,061▼ $56,663
Total Liabilities$4,239,024$4,160,211▼ $78,813
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$0→ $0
Net Assets Without Donor Restrictions$-1,534,877$-766,306▲ $768,571
Total Net Assets Fund Balance$-1,534,877$-766,306▲ $768,571
Total Liabilities and Net Assets / Fund Balance$2,704,147$3,393,905▲ $689,758

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$799,596$702,084$0
Other Land Buildings$82,972$519,770$0
Land$0-$0
Equipment$58,027$567,619$0
Leasehold Improvements$729,441$709,611$0
Other Assets Org$80,819--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeff ThompsonBoard President
Dr Jimmie GrayBoard Vice President
Jennifer Ollis-RothBoard Member
Michael WearBoard Member
Natalie BataBoard Member
Tiffany CollinsBoard Member
Chris ArnoldBoard Secretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Ohio Guidestone IncManagement and Operational202 E Bagley Road, Berea, OH 44017$3,252,709
Revenue and Support

Revenue Composition

Contributions and Grants
$3,744,139
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$3,744,139
Change in Net Assets
$768,571

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,744,139
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$3,744,139
Total Revenue per Form 990
$3,744,139
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,559,541
Other Expenses$1,416,027
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,449,021--$1,449,021
Depreciation Depletion$392,547--$392,547
Occupancy$219,198--$219,198
Fees for Services Management$191,018--$191,018
Other Expenses$174,208$0$0$174,208
Other Employee Benefits$110,520--$110,520
Fees for Services Other$86,886--$86,886
Fees for Services Accounting$41,402--$41,402
Interest$26,582--$26,582
Fees for Services Legal-$24,184-$24,184
Insurance$15,203--$15,203
Total Functional Expenses$2,894,209$81,359$0$2,975,568

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,975,568
Total Expenses per Audited Statements$2,975,568
Total Expenses per Form 990$2,975,568
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$1,472,339
Non-Current Portion of Lease Obligations$634,153
Non-Current Portion of Lease Improvement Loan$354,143
Other Long Term Liabilities$317,109
Deferred Inflows of Resources - Pension$267,799
Deferred Inflows of Resources - OPEB$200,976
Deferred Fundraising Revenue$122,838
Net OPEB Liability$47,524
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
No
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The school contracted with a management company, Ohio Guidestone Inc, to provide certain operational functions and management services.

Form 990, Part VI, Section B, Line 11B

The Form 990 is prepared and reviewed by the fiscal officer. After the review of the Form 990, it is provided to the Board of Directors legal counsel for review. Once completed, it is then provided to the Board Chair for review and to the Treasurer for signature and filing.

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

The Board of Directors, in conjunction with their legal counsel, consistently review compliance with federal and state regulations. In addition, the school is continuously monitored by its sponsor to ensure compliance with laws and regulations.

Form 990, Part VI, Section C, Line 19

The school's governing documents, conflict of interest policy and financial statements are maintained by its legal counsel and fiscal officer and may be provided upon request.

Filing and Contact Details

Filer

Filer Name
Stepstone Academy
EIN
45-4870208
Phone
4402606400
Address
2121 East 32nd Street, Cleveland, OH 44115

Signing Officer

Name
C David Massa
Title
Treasurer
Phone
3305150572
Signed
2026-02-13

Organization Details

Principal Officer
C David Massa
Formed
2012
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PYSalariesCompEmpBnftPaidAmt01397558
IRS990/PYTotalExpensesAmt02785917
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03824051
IRS990/ReconcilationRevenueExpnssAmt0768571
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03744139
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0799596
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0702084
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt01501680
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt058027
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0567619
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0625646
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02975568
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0729441
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0709611
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt01439052
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0121338
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1466133
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt280819
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Net OPEB Asset
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deferred Outflows of Resources - Pension
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Deferred Outflows of Resources - OPEB
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt082972
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0519770
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0602742
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0354143
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1634153
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21472339
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt347524
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4267799
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5200976
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt6122838
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt7317109
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Non-Current Portion of Lease Improvement Loan
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Non-Current Portion of Lease Obligations
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Net Pension Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Net OPEB Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Deferred Inflows of Resources - Pension
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5Deferred Inflows of Resources - OPEB
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6Deferred Fundraising Revenue
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7Other Long Term Liabilities
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03744139
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01670036
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0668290
IRS990ScheduleD/TotalExpensesPerForm990Amt02975568
IRS990ScheduleD/TotalLiabilityAmt03416881
IRS990ScheduleD/TotalRevenuePerForm990Amt03744139
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03744139
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02975568
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Posted on the school's website and in materials distributed from the school.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The school contracted with a management company, Ohio Guidestone Inc, to provide certain operational functions and management services.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is prepared and reviewed by the fiscal officer. After the review of the Form 990, it is provided to the Board of Directors legal counsel for review. Once completed, it is then provided to the Board Chair for review and to the Treasurer for signature and filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors, in conjunction with their legal counsel, consistently review compliance with federal and state regulations. In addition, the school is continuously monitored by its sponsor to ensure compliance with laws and regulations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The school's governing documents, conflict of interest policy and financial statements are maintained by its legal counsel and fiscal officer and may be provided upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02704147
IRS990/TotalAssetsEOYAmt03393905
IRS990/TotalAssetsGrp/BOYAmt02704147
IRS990/TotalAssetsGrp/EOYAmt03393905
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03744139
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt081359
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02894209
IRS990/TotalFunctionalExpensesGrp/TotalAmt02975568
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04239024
IRS990/TotalLiabilitiesEOYAmt04160211
IRS990/TotalLiabilitiesGrp/BOYAmt04239024
IRS990/TotalLiabilitiesGrp/EOYAmt04160211
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1534877
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-766306
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt02894209
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt00

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