Civic Intelligence

Progressive Steps

990 • Fiscal year 2023 • EIN 45-5590489

Jul 01, 2022 to Jun 30, 2023 • Filed on Jan 31, 2024

3100 Lord Baltimore Drive Suite 205Windsor Mill, MD 21244

(443) 938-8840

Siviq Scores

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

Liabilities / Assets

97th percentile

1.69x

Higher debt load relative to assets than 97% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

91st percentile

0.98x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

23rd percentile

-11%

Higher net margin than 23% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

91st percentile

$120,000

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 21.0% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

94th percentile

116%

Faster asset growth than 94% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2023

Revenue Growth

28th percentile

-7.3%

Faster revenue growth than 28% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2023

Assets

Flat

$330,258

Flat from 2023

Net Assets

Flat

-$228,048

Flat from 2023

Liabilities

Flat

$558,306

Flat from 2023

Revenue

Flat

$572,015

Flat from 2023

Expenses

Flat

$633,914

Flat from 2023

Net Income

Flat

-$61,899

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200K-$400KAssets 2012: $15,426Liabilities 2012: $21,816Net Assets 2012: -$6,3902012Assets 2013: $49,309Liabilities 2013: $84,733Net Assets 2013: -$35,4242013Assets 2014: $18,607Liabilities 2014: $81,610Net Assets 2014: -$63,0032014Assets 2015: $43,966Liabilities 2015: $89,567Net Assets 2015: -$45,6012015Assets 2016: $44,419Liabilities 2016: $109,193Net Assets 2016: -$64,7742016Assets 2017: $54,969Liabilities 2017: $82,283Net Assets 2017: -$27,3142017Assets 2018: $61,693Liabilities 2018: $113,754Net Assets 2018: -$52,0612018Assets 2019: $58,225Liabilities 2019: $114,074Net Assets 2019: -$55,8492019Assets 2020: $68,027Liabilities 2020: $127,713Net Assets 2020: -$59,6862020Assets 2021: $71,049Liabilities 2021: $149,233Net Assets 2021: -$78,1842021Assets 2023: $330,258Liabilities 2023: $558,306Net Assets 2023: -$228,0482023Assets 2023: $330,258Liabilities 2023: $558,306Net Assets 2023: -$228,0482023

Highlighted filing

2023

Assets$330,258
Liabilities$558,306
Net Assets-$228,048

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2012: $23,576Expenses 2012: $29,966Net Income 2012: -$6,3902012Revenue 2013: $288,899Expenses 2013: $317,933Net Income 2013: -$29,0342013Revenue 2014: $277,850Expenses 2014: $308,189Net Income 2014: -$30,3392014Revenue 2015: $297,700Expenses 2015: $280,298Net Income 2015: $17,4022015Revenue 2016: $359,333Expenses 2016: $380,574Net Income 2016: -$21,2412016Revenue 2017: $415,725Expenses 2017: $378,265Net Income 2017: $37,4602017Revenue 2018: $500,805Expenses 2018: $509,595Net Income 2018: -$8,7902018Revenue 2019: $494,766Expenses 2019: $498,554Net Income 2019: -$3,7882019Revenue 2020: $632,882Expenses 2020: $636,719Net Income 2020: -$3,8372020Revenue 2021: $665,231Expenses 2021: $683,729Net Income 2021: -$18,4982021Revenue 2023: $572,015Expenses 2023: $633,914Net Income 2023: -$61,8992023Revenue 2023: $572,015Expenses 2023: $633,914Net Income 2023: -$61,8992023

Highlighted filing

2023

Revenue$572,015
Expenses$633,914
Net Income-$61,899
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Jan 31, 2024
Return Version
2022v5.0
Gross Receipts
$572,015
Mission and Program Overview

Mission

The Company provides a treatment foster care program for the placement, care and administration of foster teens and children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$381,112$296,816▼ $84,296
Accounts Receivable$51,260$33,442▼ $17,818
Total Assets$432,372$330,258▼ $102,114
Liabilities
Mortgage Notes Payable Secured by Investment Property$511,000$500,000▼ $11,000
Other Liabilities$65,021$57,843▼ $7,178
Accounts Payable and Accrued Expenses$22,500$463▼ $22,037
Total Liabilities$598,521$558,306▼ $40,215
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-166,149$-228,048▼ $61,899
Total Net Assets Fund Balance$-166,149$-228,048▼ $61,899
Total Liabilities and Net Assets / Fund Balance$432,372$330,258▼ $102,114

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$1,588$1,588
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jerry PittmanChief Executive OfficerPT$120,000$120,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$572,015
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-61,899
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$397,333
Salaries, Compensation, and Employee Benefits$236,581
Total Fundraising Expense$7,217
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$220,528-$6,850$220,528
Current Officers, Directors, Trustees, and Key Employees$120,000--$120,000
Other Salaries and Wages$69,112$33,688$327$103,127
Fees for Services Management$23,063$36,000-$59,063
Occupancy$1,701$46,848-$48,549
All Other Expenses$14,968$1,022$11$16,001
Office Expenses$13,580$1,043-$14,623
Fees for Services Accounting-$14,000-$14,000
Other Employee Benefits$10,998$2,427$29$13,454
Information Technology$8,824--$8,824
Insurance$5,588--$5,588
Advertising$2,675--$2,675
Travel$441--$441
Conferences and Meetings-$191-$191
Total Functional Expenses$491,478$135,219$7,217$633,914
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
Federal income taxes$55,674
Due to Progressive Horizons, Inc.$2,169
Payroll and Burden Accrued and Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

There is formal written policy and no formal process used by the organization to review the form 990. The executive director reviews with accountant before filing.

Form 990, Part VI, Section C, Line 19

Governing documents, financial statements and tax returns are available upon request. There is no written conflict of interest policy, however, disclosures by directors, officers and key employees referencing potential conflicts, if any, are available upon request.

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

There is no formal written policy and no formal process used by the organization to review the form 990. The executive director reviews with accountant before filing.

Filing and Contact Details

Filer

Filer Name
Progressive Steps Inc
EIN
45-5590489
Address
3100 LORD BALTIMORE DRIVE SUITE 205, WINDSOR MILL, MD 21244

Signing Officer

Name
Jerry Pittmann
Title
Executive Director
Signed
2024-01-31
Discuss with paid preparer
Yes

Organization Details

Formed
2012
Legal Domicile
Md
Voting Board Members
7
Independent Board Members
7
Employees
6

Preparer

Firm
Dcc Accounting Services Inc
Address
2405 YORK ROAD STE 202, TIMONIUM, MD 21093-2252
Preparer
Richard N Colman
Phone
4106530800
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Column b is as follows Clinical Services 816, Licenses and Fees 688, Staff Development 5,716, and Telephone and Paging 7,748 for a total of column b of 14,968

Form 990, Part IX, Line 24E

Column c is as follows Service Charges 497, Staff Development 199, and Telephone and Paging 326 for a total of column c of 1,022

Raw XML Appendix379 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.

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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01588
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt055674
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12169
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Due to Progressive Horizons, Inc.
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Payroll and Burden Accrued and Payable
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalLiabilityAmt057843
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE IS FORMAL WRITTEN POLICY AND NO FORMAL PROCESS USED BY THE ORGANIZATION TO REVIEW THE FORM 990. THE EXECUTIVE DIRECTOR REVIEWS WITH ACCOUNTANT BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND TAX RETURNS ARE AVAILABLE UPON REQUEST. THERE IS NO WRITTEN CONFLICT OF INTEREST POLICY, HOWEVER, DISCLOSURES BY DIRECTORS, OFFICERS AND KEY EMPLOYEES REFERENCING POTENTIAL CONFLICTS, IF ANY, ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE IS NO FORMAL WRITTEN POLICY AND NO FORMAL PROCESS USED BY THE ORGANIZATION TO REVIEW THE FORM 990. THE EXECUTIVE DIRECTOR REVIEWS WITH ACCOUNTANT BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Column b is as follows Clinical Services 816, Licenses and Fees 688, Staff Development 5,716, and Telephone and Paging 7,748 for a total of column b of 14,968
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Column c is as follows Service Charges 497, Staff Development 199, and Telephone and Paging 326 for a total of column c of 1,022
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0432372
IRS990/TotalAssetsEOYAmt0330258
IRS990/TotalAssetsGrp/BOYAmt0432372
IRS990/TotalAssetsGrp/EOYAmt0330258
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07217
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0135219
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0491478
IRS990/TotalFunctionalExpensesGrp/TotalAmt0633914
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0598521
IRS990/TotalLiabilitiesEOYAmt0558306
IRS990/TotalLiabilitiesGrp/BOYAmt0598521
IRS990/TotalLiabilitiesGrp/EOYAmt0558306
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-166149
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-228048
IRS990/TotalProgramServiceExpensesAmt0491478
IRS990/TotalProgramServiceRevenueAmt0572015
IRS990/TotalReportableCompFromOrgAmt0120000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0572015
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0572015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0432372
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0330258
IRS990/TravelGrp/ProgramServicesAmt0441
IRS990/TravelGrp/TotalAmt0441
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03100 Lord Baltimore Dr Suite 205
IRS990/USAddress/CityNm0Baltimore
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021244
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0PROGRESSIVESTEPSINC.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JERRY PITTMANN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-01-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PROGRESSIVE STEPS INC
ReturnHeader/Filer/BusinessNameControlTxt0PROG
ReturnHeader/Filer/EIN0455590489
ReturnHeader/Filer/USAddress/AddressLine1Txt03100 LORD BALTIMORE DRIVE SUITE 205
ReturnHeader/Filer/USAddress/CityNm0WINDSOR MILL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021244
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0813676880
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DCC ACCOUNTING SERVICES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02405 YORK ROAD STE 202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TIMONIUM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0210932252
ReturnHeader/PreparerPersonGrp/PhoneNum04106530800
ReturnHeader/PreparerPersonGrp/PreparationDt02024-01-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD N COLMAN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-01-31T12:26:17-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JERRY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PITTMANN
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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