Civic Intelligence

Step by Step Supportive Services Inc.

990 • Fiscal year 2023 • EIN 46-2793728

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

1330 Beacon Street Suite 317Brookline, MA 02446

(617) 277-6140

Siviq Scores

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

Liabilities / Assets

74th percentile

0.30x

Higher debt load relative to assets than 74% of similar nonprofits.

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

Liabilities / Revenue

69th percentile

0.26x

Higher debt load relative to revenue than 69% of similar nonprofits.

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

Net Margin

83rd percentile

32%

Higher net margin than 83% of similar nonprofits.

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

Top Officer Pay

89th percentile

$195,186

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

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

Asset Growth

89th percentile

49%

Faster asset growth than 89% of similar nonprofits.

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

Revenue Growth

71st percentile

24%

Faster revenue growth than 71% of similar nonprofits.

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

Assets

Up

$2,732,936

Up $893,317 (+49%) from 2022

Net Assets

Up

$1,921,244

Up $1,033,055 (+116%) from 2022

Liabilities

Down

$811,692

Down $139,738 (-15%) from 2022

Revenue

Up

$3,174,780

Up $623,537 (+24%) from 2022

Expenses

Up

$2,160,620

Up $9,887 (+0.5%) from 2022

Net Income

Up

$1,014,160

Up $613,650 (+153%) from 2022

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2020: $838,959Liabilities 2020: $242,711Net Assets 2020: $596,2482020Assets 2021: $763,117Liabilities 2021: $268,966Net Assets 2021: $494,1512021Assets 2022: $1,839,619Liabilities 2022: $951,430Net Assets 2022: $888,1892022Assets 2023: $2,732,936Liabilities 2023: $811,692Net Assets 2023: $1,921,2442023Assets 2024: $5,259,505Liabilities 2024: $2,602,523Net Assets 2024: $2,656,9822024

Highlighted filing

2023

Assets$2,732,936
Liabilities$811,692
Net Assets$1,921,244

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 2020: $2,087,236Expenses 2020: $1,621,627Net Income 2020: $465,6092020Revenue 2021: $1,805,013Expenses 2021: $1,903,478Net Income 2021: -$98,4652021Revenue 2022: $2,551,243Expenses 2022: $2,150,733Net Income 2022: $400,5102022Revenue 2023: $3,174,780Expenses 2023: $2,160,620Net Income 2023: $1,014,1602023Revenue 2024: $3,101,089Expenses 2024: $2,369,341Net Income 2024: $731,7482024

Highlighted filing

2023

Revenue$3,174,780
Expenses$2,160,620
Net Income$1,014,160
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.0
Gross Receipts
$3,546,510
Mission and Program Overview

Mission

Step by step supportive services assists adults living with disabilities of the mind and their families to realize their goals and dreams. We provide a flexible range and intensity of services that includes vocational/educational, rehabilitation, social, and therapeutic supports. We believe that every person has the capacity to grow if the supports are available, meaningful, motivating, and allow for individual choice.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$747,687$1,697,378▲ $949,691
Cash and Non-Interest-Bearing Accounts$144,328$172,201▲ $27,873
Land, Buildings, and Equipment, Net$186,551$171,510▼ $15,041
Accounts Receivable$26,992$29,301▲ $2,309
Prepaid Expenses and Deferred Charges$15,869$24,454▲ $8,585
Total Assets$1,839,619$2,732,936▲ $893,317
Other Assets Total$718,192$638,092▼ $80,100
Liabilities
Other Liabilities$751,670$691,510▼ $60,160
Accounts Payable and Accrued Expenses$134,039$76,177▼ $57,862
Deferred Revenue$65,721$44,005▼ $21,716
Total Liabilities$951,430$811,692▼ $139,738
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$888,189$1,921,244▲ $1,033,055
Total Net Assets Fund Balance$888,189$1,921,244▲ $1,033,055
Total Liabilities and Net Assets / Fund Balance$1,839,619$2,732,936▲ $893,317

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$171,510$91,847$263,357
Leasehold Improvements-$4,932$4,932
Other Assets Org$28,706--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Thomas CaffreyExecutive DiFT$195,186$195,186
Thomas CaffreyExecutive Director-$195,186$195,186

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Thrive NetworkIt Services-$117,123
Revenue and Support

Revenue Composition

Contributions and Grants
$1,310,910
Program Service Revenue
$1,762,105
Investment Income
$101,765
Other Revenue
$0
All Other Contributions
$1,310,910
Change in Net Assets
$1,014,160
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,148,713
Other Expenses$1,011,907
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$595,062$177,745-$772,807
Current Officers, Directors, Trustees, and Key Employees$150,293$44,893-$195,186
Occupancy$154,443$35,524-$189,967
Information Technology$124,155$11,930-$136,085
Other Employee Benefits$79,431$23,726-$103,157
Payroll Taxes$59,724$17,839-$77,563
Fees for Services Other$41,500--$41,500
Office Expenses$28,131$9,348-$37,479
All Other Expenses$19,607$16,102-$35,709
Depreciation Depletion$16,072$16,072-$32,144
Insurance$24,702$6,292-$30,994
Other Expenses$6,262$16,677-$22,939
Travel$7,884--$7,884
Advertising$5,708--$5,708
Total Functional Expenses$1,784,472$376,148$0$2,160,620
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
Operating Lease - Long Term Portion$438,191
Retainers$161,936
Operating Lease - Current Portion$87,231
Accrued Paid Time Off$4,152
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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, Page 6, Part VI, Line 11B

The form 990 is prepared by management with assistance from the auditors. A draft version is submitted to the board of directors for approval prior to filing. Upon board approval, the form 990 is filed.

Form 990, Page 6, Part VI, Line 19

Governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Step by Step Supportive Services
EIN
46-2793728
Phone
6172776140
Address
1330 BEACON STREET SUITE 317, BROOKLINE, MA 02446

Signing Officer

Name
Thomas Caffrey
Title
Executive Director
Phone
6172776140
Signed
2024-11-15

Organization Details

Principal Officer
Thomas Caffrey
Formed
2013
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
5
Employees
17
Volunteers
5

Preparer

Firm
Matthew J Bernier CPA LLC
Address
5 COMMONWEALTH RD STE 3A, NATICK, MA 01760
Preparer
Matthew J Bernier
Phone
5088798840
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Step by step supportive services assists adults living with disabilities of the mind and their families to realize their goals and dreams. We provide a flexible range and intensity of services that includes vocational/educational, rehabilitation, social, and therapeutic supports. We believe that every person has the capacity to grow if the supports are available, meaningful, motivating, and allow for individual choice.

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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt04265
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt05083
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt069222
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01507471
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01252568
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt05732038
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IRS990ScheduleA/Total509Grp/TotalAmt09397149
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02088768
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01705597
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0171510
IRS990ScheduleD/EquipmentGrp/DepreciationAmt091847
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0263357
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04932
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt04932
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0496716
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt165000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt247670
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt328706
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPERATING LEASE (ROU)
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1GOODWILL
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3PREPAID OFFICE RENT
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1161936
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt287231
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt34152
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE - LONG TERM PORTION
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0STEP BY STEP SUPPORTIVE SERVICES ASSISTS ADULTS LIVING WITH DISABILITIES OF THE MIND AND THEIR FAMILIES TO REALIZE THEIR GOALS AND DREAMS. WE PROVIDE A FLEXIBLE RANGE AND INTENSITY OF SERVICES THAT INCLUDES VOCATIONAL/EDUCATIONAL, REHABILITATION, SOCIAL, AND THERAPEUTIC SUPPORTS. WE BELIEVE THAT EVERY PERSON HAS THE CAPACITY TO GROW IF THE SUPPORTS ARE AVAILABLE, MEANINGFUL, MOTIVATING, AND ALLOW FOR INDIVIDUAL CHOICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PREPARED BY MANAGEMENT WITH ASSISTANCE FROM THE AUDITORS. A DRAFT VERSION IS SUBMITTED TO THE BOARD OF DIRECTORS FOR APPROVAL PRIOR TO FILING. UPON BOARD APPROVAL, THE FORM 990 IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TravelGrp/TotalAmt07884
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IRS990/WebsiteAddressTxt0WWW.STEPBYSTEPSS.ORG
IRS990/WhistleblowerPolicyInd0false

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