Liabilities / Assets
54th percentile
Higher debt load relative to assets than 54% of similar nonprofits.
EIN 46-3074042 • 501(c)3 • Omaha, NE
Profile
To provide safe, high quality and developmentally appropriate child care in a loving christian environment to children 6 weeks to 6 years. Specifically, bethany first steps is committed to: -support and encourage the families we serve -to provide for all areas of a child's development, including faith development -to teach children to respect themselves, others and their environment -for children to learn self-confidence, grace, forgiveness, accountability and responsibility
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
54th percentile
Higher debt load relative to assets than 54% of similar nonprofits.
Liabilities / Revenue
50th percentile
Higher debt load relative to revenue than 50% of similar nonprofits.
Net Margin
54th percentile
Higher net margin than 54% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 3.4% of source-year revenue.
Asset Growth
67th percentile
Faster asset growth than 67% of similar nonprofits.
Revenue Growth
42nd percentile
Faster revenue growth than 42% of similar nonprofits.
Assets
Up$485,609
Up $51,045 (+12%) from 2023
Liabilities
Up$12,801
Up $2,151 (+20%) from 2023
Net Assets
Up$472,808
Up $48,894 (+12%) from 2023
Revenue
Up$787,855
Up $18,240 (+2.4%) from 2023
Expenses
Up$738,961
Up $32,462 (+4.6%) from 2023
Net Income
Down$48,894
Down $14,222 (-23%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To provide safe, high quality and developmentally appropriate child care in a loving christian environment to children 6 weeks to 5 years. Specifically bethany first steps is committed to: -support and encourage the families we serve -to provide for all areas of a child's development, including faith development -to teach children to respect themselves, others and their environment -for children to learn self-confidence, grace, forgiveness, accountability and responsibility
For the charitable and educational operation of a daycare center and to create a foundation for future growth and development by providing a wide variety of learning experiences in a christian setting.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $432,221 | $483,496 | ▲ $51,275 |
| Accounts Receivable | $2,343 | $2,113 | ▼ $230 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Total Assets | $434,564 | $485,609 | ▲ $51,045 |
| Liabilities | |||
| Other Liabilities | $10,650 | $12,801 | ▲ $2,151 |
| Total Liabilities | $10,650 | $12,801 | ▲ $2,151 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $423,914 | $472,808 | ▲ $48,894 |
| Total Net Assets Fund Balance | $423,914 | $472,808 | ▲ $48,894 |
| Total Liabilities and Net Assets / Fund Balance | $434,564 | $485,609 | ▲ $51,045 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $0 | $46,842 | $46,842 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Katie Apley | Childcare Director | FT | $48,916 | $48,916 |
| Shandra Landrum | Preschool Director | FT | $27,629 | $27,629 |
| Brooke Nigh | Financial Coordinator | PT | $11,864 | $11,864 |
| Name | Title |
|---|---|
| Ashley Gemar | President |
| Sarah Hart | Vice President |
| Hallie Paulson | Financial Coordinator as of 03/24 |
| Jeff Muman | Member |
| Stephanie Brownfield | Member |
| Jill Borgoff | Member Thru 03/24 |
| Leah Muench | Secretary |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $601,156 |
| Other Expenses | $137,805 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $424,757 | $36,730 | - | $461,487 |
| Current Officers, Directors, Trustees, and Key Employees | - | $95,720 | - | $95,720 |
| Office Expenses | $45,144 | - | - | $45,144 |
| Payroll Taxes | $33,502 | $10,447 | - | $43,949 |
| Occupancy | $42,000 | - | - | $42,000 |
| Insurance | $7,406 | - | - | $7,406 |
| Information Technology | $3,850 | - | - | $3,850 |
| Fees for Services Accounting | - | $2,100 | - | $2,100 |
| Conferences and Meetings | $1,249 | - | - | $1,249 |
| Other Expenses | $100 | - | - | $100 |
| Total Functional Expenses | $593,964 | $144,997 | $0 | $738,961 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Customer Deposits | $12,801 |
“The board of directors may, by resolution or resolutions passed by a majority of the whole board, appoint an executive committee and one or more other committees, each committee to consist of one or more directors of the corporation, which committees shall, to the extent permitted by law, have and may exercise such powers of the board of directors in the management of the business and affairs of the corporation as shall be delegated to them.”
“The board of directors shall have the opportunity to review the irs form 990 each year before it is filed. Upon completion of the final draft of the form 990, a copy of the report will be sent via email to all board members prior to filing.”
“Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person has received a copy of the conflict of interest policy, has read and understands the policy, has agreed to comply with the policy, and understands the organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. To ensure the organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing body delegated powers considering the proposed transaction. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon.”
“Compensation for the director of the daycare facility will be set based on information about compensation paid by similarly situated taxable or tax-exempt organizations which offer daycare services in the region. The salaries for the director will be set by the board of directors.”
“Bethany first steps makes its governing documents, conflict of interest policy, and financials statements available upon request.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 2343 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 2113 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | FOR THE CHARITABLE AND EDUCATIONAL OPERATION OF A DAYCARE CENTER AND TO CREATE A FOUNDATION FOR FUTURE GROWTH AND DEVELOPMENT BY PROVIDING A WIDE VARIETY OF LEARNING EXPERIENCES IN A CHRISTIAN SETTING. |
| IRS990/AllOtherContributionsAmt | 0 | 82 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | HALLIE PAULSON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4029912123 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4200 N 204TH STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ELKHORN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NE |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 68022 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 432221 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 483496 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 95720 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 95720 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 1249 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1249 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 10082 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 137805 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 777773 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 48894 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 601156 |
| IRS990/CYTotalExpensesAmt | 0 | 738961 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 787855 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | BETHANY FIRST STEPS PROVIDES HIGH QUALITY CHILD CARE AND PRESCHOOL TO CHILDREN AGES 6 WEEKS TO 6 YEARS (CHILDCARE) AND 18 MONTHS TO 6 YEARS (PRESCHOOL) IN AN EDUCATIONAL CHRISTIAN ENVIRONMENT. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 56 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 593964 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 2100 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2100 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KATIE APLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SHANDRA LANDRUM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BROOKE NIGH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | HALLIE PAULSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ASHLEY GEMAR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | SARAH HART |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | LEAH MUENCH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | STEPHANIE BROWNFIELD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JEFF MUMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JILL BORGOFF |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 48916 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 27629 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 11864 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHILDCARE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESCHOOL DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | FINANCIAL COORDINATOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | FINANCIAL COORDINATOR AS OF 03/24 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | MEMBER THRU 03/24 |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2013 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 10000 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 787855 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 3850 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 3850 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 7406 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 7406 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 46842 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 46842 |
| IRS990/LegalDomicileStateCd | 0 | NE |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE SAFE, HIGH QUALITY AND DEVELOPMENTALLY APPROPRIATE CHILD CARE IN A LOVING CHRISTIAN ENVIRONMENT TO CHILDREN 6 WEEKS TO 6 YEARS. SPECIFICALLY, BETHANY FIRST STEPS IS COMMITTED TO: -SUPPORT AND ENCOURAGE THE FAMILIES WE SERVE -TO PROVIDE FOR ALL AREAS OF A CHILD'S DEVELOPMENT, INCLUDING FAITH DEVELOPMENT -TO TEACH CHILDREN TO RESPECT THEMSELVES, OTHERS AND THEIR ENVIRONMENT -FOR CHILDREN TO LEARN SELF-CONFIDENCE, GRACE, FORGIVENESS, ACCOUNTABILITY AND RESPONSIBILITY |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 423914 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 472808 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 423914 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 472808 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 42000 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 42000 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 45144 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 45144 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | FOOD |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | CURRICULUM |
| IRS990/OtherExpensesGrp/Desc | 3 | LICENSES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 33743 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1322 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 891 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 100 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 33743 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1322 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 891 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 100 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 10650 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 12801 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 36730 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 424757 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 461487 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 10447 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 33502 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 43949 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | KATIE APLEY |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 624410 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 624410 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 624410 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | REGISTRATION FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | ACTIVITY FEES AND CHAR |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 757007 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 13000 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 7766 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 757007 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 13000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 7766 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 56381 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 136271 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 713234 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 63116 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 570228 |
| IRS990/PYTotalExpensesAmt | 0 | 706499 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 769615 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 48894 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 777773 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 10082 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 56381 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 126158 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 121251 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 4666 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 318538 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 777773 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 713234 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 660278 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 607915 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 525855 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 3285055 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.93200 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 3358696 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 244897 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 244897 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt | 0 | 244897 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 244897 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 787855 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 769615 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 786436 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 729166 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 530521 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 3603593 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 787855 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 769615 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 786436 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 729166 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 530521 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 3603593 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 46842 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 46842 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 12801 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CUSTOMER DEPOSITS |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 12801 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE BOARD OF DIRECTORS MAY, BY RESOLUTION OR RESOLUTIONS PASSED BY A MAJORITY OF THE WHOLE BOARD, APPOINT AN EXECUTIVE COMMITTEE AND ONE OR MORE OTHER COMMITTEES, EACH COMMITTEE TO CONSIST OF ONE OR MORE DIRECTORS OF THE CORPORATION, WHICH COMMITTEES SHALL, TO THE EXTENT PERMITTED BY LAW, HAVE AND MAY EXERCISE SUCH POWERS OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE CORPORATION AS SHALL BE DELEGATED TO THEM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE BOARD OF DIRECTORS SHALL HAVE THE OPPORTUNITY TO REVIEW THE IRS FORM 990 EACH YEAR BEFORE IT IS FILED. UPON COMPLETION OF THE FINAL DRAFT OF THE FORM 990, A COPY OF THE REPORT WILL BE SENT VIA EMAIL TO ALL BOARD MEMBERS PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BODY DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | COMPENSATION FOR THE DIRECTOR OF THE DAYCARE FACILITY WILL BE SET BASED ON INFORMATION ABOUT COMPENSATION PAID BY SIMILARLY SITUATED TAXABLE OR TAX-EXEMPT ORGANIZATIONS WHICH OFFER DAYCARE SERVICES IN THE REGION. THE SALARIES FOR THE DIRECTOR WILL BE SET BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | BETHANY FIRST STEPS MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIALS STATEMENTS AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 1A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 434564 |
| IRS990/TotalAssetsEOYAmt | 0 | 485609 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 434564 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 485609 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 10082 |
| IRS990/TotalEmployeeCnt | 0 | 56 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 144997 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 593964 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 738961 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 10650 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 12801 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 10650 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 12801 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 423914 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 472808 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 593964 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 777773 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 88409 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 777773 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 787855 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 6 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 434564 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 485609 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 4200 N 204TH STREET |
| IRS990/USAddress/CityNm | 0 | OMAHA |
| IRS990/USAddress/StateAbbreviationCd | 0 | NE |
| IRS990/USAddress/ZIPCd | 0 | 68022 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | BETHANYFIRSTSTEPS.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KATIE APLEY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHILDCARE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4023921500 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-10-29 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BETHANY FIRST STEPS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BETH |
| ReturnHeader/Filer/EIN | 0 | 463074042 |
| ReturnHeader/Filer/PhoneNum | 0 | 4023921500 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 4200 N 204TH STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | OMAHA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NE |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 68022 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 450250958 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | EIDE BAILLY LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 18081 BURT ST STE 200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | OMAHA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 680224722 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4023302660 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-10-29 |
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