Civic Intelligence

A Step Ahead Foundation Chattanooga Inc.

990 • Fiscal year 2017 • EIN 46-3740551

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 26, 2018

PO Box 4212Chattanooga, TN 37405

(423) 752-5250

Siviq Scores

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

Liabilities / Assets

58th percentile

0.07x

Higher debt load relative to assets than 58% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

65th percentile

0.10x

Higher debt load relative to revenue than 65% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

17th percentile

-14%

Higher net margin than 17% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

76th percentile

$69,264

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 12.3% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

20th percentile

-6.3%

Faster asset growth than 20% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

80th percentile

33%

Faster revenue growth than 80% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$810,667

Down $54,517 (-6.3%) from 2016

Net Assets

Down

$754,757

Down $80,343 (-9.6%) from 2016

Liabilities

Up

$55,910

Up $25,826 (+86%) from 2016

Revenue

Up

$563,287

Up $139,698 (+33%) from 2016

Expenses

Up

$643,630

Up $279,407 (+77%) from 2016

Net Income

Down

-$80,343

Down $139,709 (-235%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2014: $85,188Liabilities 2014: $8,594Net Assets 2014: $76,5942014Assets 2015: $795,019Liabilities 2015: $19,285Net Assets 2015: $775,7342015Assets 2016: $865,184Liabilities 2016: $30,084Net Assets 2016: $835,1002016Assets 2017: $810,667Liabilities 2017: $55,910Net Assets 2017: $754,7572017Assets 2018: $709,677Liabilities 2018: $73,859Net Assets 2018: $635,8182018Assets 2019: $541,779Liabilities 2019: $38,039Net Assets 2019: $503,7402019Assets 2020: $1,083,030Liabilities 2020: $92,359Net Assets 2020: $990,6712020Assets 2021: $598,826Liabilities 2021: $70,117Net Assets 2021: $528,7092021Assets 2022: $619,277Liabilities 2022: $76,394Net Assets 2022: $542,8832022Assets 2023: $988,484Liabilities 2023: $105,452Net Assets 2023: $883,0322023Assets 2024: $1,477,408Liabilities 2024: $89,318Net Assets 2024: $1,388,0902024

Highlighted filing

2017

Assets$810,667
Liabilities$55,910
Net Assets$754,757

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2014: $188,656Expenses 2014: $112,062Net Income 2014: $76,5942014Revenue 2015: $1,008,070Expenses 2015: $308,930Net Income 2015: $699,1402015Revenue 2016: $423,589Expenses 2016: $364,223Net Income 2016: $59,3662016Revenue 2017: $563,287Expenses 2017: $643,630Net Income 2017: -$80,3432017Revenue 2018: $595,512Expenses 2018: $714,451Net Income 2018: -$118,9392018Revenue 2019: $565,028Expenses 2019: $697,106Net Income 2019: -$132,0782019Revenue 2020: $1,434,213Expenses 2020: $947,282Net Income 2020: $486,9312020Revenue 2021: $863,050Expenses 2021: $1,325,012Net Income 2021: -$461,9622021Revenue 2022: $1,189,541Expenses 2022: $1,175,367Net Income 2022: $14,1742022Revenue 2023: $1,398,499Expenses 2023: $1,058,350Net Income 2023: $340,1492023Revenue 2024: $1,804,414Expenses 2024: $1,299,356Net Income 2024: $505,0582024

Highlighted filing

2017

Revenue$563,287
Expenses$643,630
Net Income-$80,343
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 26, 2018
Return Version
2017v2.2
Gross Receipts
$563,287
Mission and Program Overview

Mission

A step ahead chattanooga provides information about and free access to long-term, reversible birth control.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$758,782$689,971▼ $68,811
Pledges and Grants Receivable$83,350$75,000▼ $8,350
Cash and Non-Interest-Bearing Accounts$11,562$36,969▲ $25,407
Land, Buildings, and Equipment, Net$6,885$4,854▼ $2,031
Prepaid Expenses and Deferred Charges$4,605$2,873▼ $1,732
Total Assets$865,184$810,667▼ $54,517
Other Assets Total-$1,000-
Liabilities
Accounts Payable and Accrued Expenses$30,084$55,910▲ $25,826
Total Liabilities$30,084$55,910▲ $25,826
Net Assets / Fund Balance
Unrestricted Net Assets$681,960$645,863▼ $36,097
Temporarily Rstr Net Assets$153,140$108,894▼ $44,246
Total Net Assets Fund Balance$835,100$754,757▼ $80,343
Total Liabilities and Net Assets / Fund Balance$865,184$810,667▼ $54,517

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,854$3,677-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rachel SchulsonExecutive DirectorFT$69,264$69,264

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$559,474
Program Service Revenue
$0
Investment Income
$3,813
Other Revenue
$0
All Other Contributions
$559,474
Change in Net Assets
$-80,343

Audited Revenue Reconciliation

Revenue per Audited Statements
$563,287
Total Revenue per Audited Statements
$563,287
Total Revenue per Form 990
$563,287
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$347,003
Salaries, Compensation, and Employee Benefits$155,587
Other Expenses$141,040
Total Fundraising Expense$76,107
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$347,003--$347,003
Current Officers, Directors, Trustees, and Key Employees$21,126$7,042$42,252$70,420
Other Salaries and Wages$26,044$37,252$6,232$69,528
Occupancy$5,408$5,245$5,737$16,390
Fees for Services Accounting$1,838$8,082$1,950$11,870
Payroll Taxes$3,923$3,775$3,885$11,583
Other Expenses$3,828$3,012$8,627$8,627
Fees for Services Other$8,211--$8,211
Insurance$983$2,138$1,042$4,163
Pension Plan Contributions$1,335$1,286$1,435$4,056
All Other Expenses$759$1,697$1,585$4,041
Office Expenses$1,113$1,508$1,182$3,803
Conferences and Meetings-$3,074-$3,074
Depreciation Depletion$670$650$711$2,031
Information Technology$206$200$1,469$1,875
Travel-$64-$64
Total Functional Expenses$492,498$75,025$76,107$643,630

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$643,630
Total Expenses per Audited Statements$643,630
Total Expenses per Form 990$643,630
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
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 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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

A copy of the 990 is furnished to the board for review and approval before being filed with the irs.

Conflict of interest policy compliance Part VI line 12C

Each board member signs a conflict of interest policy. Any issues that arise are brought before the board for review.

CEO executive director top management comp Part VI line 15A

The board of directors determines the initial salaries and any subsequent adjustments for top management.

Other officer or key employee compensation Part VI line 15B

The board of directors determines the initial salaries and any subsequent adjustments for officers.

Governing documents etc available to public Part VI line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
A Step Ahead Foundation Chattanooga Inc
EIN
46-3740551
Address
PO BOX 4212, CHATTANOOGA, TN 37405

Signing Officer

Name
Rachel Schulson
Title
Executive Direc
Phone
4237525250
Signed
2018-07-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rachel Schulson
Formed
2014
Legal Domicile
Tn
Voting Board Members
16
Independent Board Members
16
Employees
5
Volunteers
66

Preparer

Firm
Kanerva Accounting Solutions LLC
Address
7914 MAHAN GAP ROAD, OOLTEWAH, TN 37363
Preparer
Janet Kanerva
Phone
4232405217
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IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt01469
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0200
IRS990/InformationTechnologyGrp/ProgramServicesAmt0206
IRS990/InformationTechnologyGrp/TotalAmt01875
IRS990/InsuranceGrp/FundraisingAmt01042
IRS990/InsuranceGrp/ManagementAndGeneralAmt02138
IRS990/InsuranceGrp/ProgramServicesAmt0983
IRS990/InsuranceGrp/TotalAmt04163
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt03813
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03813
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt023
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03677
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06885
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04854
IRS990/LandBldgEquipCostOrOtherBssAmt08531
IRS990/LegalDomicileStateCd0TN
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0A STEP AHEAD CHATTANOOGA PROVIDES INFORMATION ABOUT AND FREE ACCESS TO LONG-TERM, REVERSIBLE BIRTH CONTROL.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0835100
IRS990/NetAssetsOrFundBalancesEOYAmt0754757
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt05737
IRS990/OccupancyGrp/ManagementAndGeneralAmt05245
IRS990/OccupancyGrp/ProgramServicesAmt05408
IRS990/OccupancyGrp/TotalAmt016390
IRS990/OfficeExpensesGrp/FundraisingAmt01182
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01508
IRS990/OfficeExpensesGrp/ProgramServicesAmt01113
IRS990/OfficeExpensesGrp/TotalAmt03803
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt01000
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MARKETING AWARENESS
IRS990/OtherExpensesGrp/Desc1CLIENT SUPPORT
IRS990/OtherExpensesGrp/Desc2PROFESSIONAL DEVELOPMENT
IRS990/OtherExpensesGrp/Desc3DEVELOPMENT
IRS990/OtherExpensesGrp/FundraisingAmt08627
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03012
IRS990/OtherExpensesGrp/ProgramServicesAmt070051
IRS990/OtherExpensesGrp/ProgramServicesAmt13828
IRS990/OtherExpensesGrp/TotalAmt070051
IRS990/OtherExpensesGrp/TotalAmt13828
IRS990/OtherExpensesGrp/TotalAmt23012
IRS990/OtherExpensesGrp/TotalAmt38627
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt06232
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt037252
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt026044
IRS990/OtherSalariesAndWagesGrp/TotalAmt069528
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt03885
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03775
IRS990/PayrollTaxesGrp/ProgramServicesAmt03923
IRS990/PayrollTaxesGrp/TotalAmt011583
IRS990/PensionPlanContributionsGrp/FundraisingAmt01435
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01286
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01335
IRS990/PensionPlanContributionsGrp/TotalAmt04056
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt083350
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt075000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04605
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02873
IRS990/PrincipalOfficerNm0RACHEL SCHULSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0423097
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0150903
IRS990/PYInvestmentIncomeAmt0492
IRS990/PYOtherExpensesAmt094107
IRS990/PYRevenuesLessExpensesAmt059366
IRS990/PYSalariesCompEmpBnftPaidAmt0119213
IRS990/PYTotalExpensesAmt0364223
IRS990/PYTotalRevenueAmt0423589
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-80343
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0758782
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0689971
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0559478
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0423097
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01007407
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0188656
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02178638
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03813
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0492
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0663
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04968
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt01738170
IRS990ScheduleA/SubstantialContributorsTotAmt0440468
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0559478
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0423097
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01007407
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0188656
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02178638
IRS990ScheduleA/TotalSupportAmt02183606
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt04854
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03677
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt08531
IRS990ScheduleD/ExpensesSubtotalAmt0643630
IRS990ScheduleD/RevenueSubtotalAmt0563287
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04854
IRS990ScheduleD/TotalExpensesPerForm990Amt0643630
IRS990ScheduleD/TotalRevenuePerForm990Amt0563287
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0563287
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0643630
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0347003
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0PROVIDE FUNDING FOR LONG-TERM REVERSIBLE BIRTH CONTROL
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0599
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 IS FURNISHED TO THE BOARD FOR REVIEW AND APPROVAL BEFORE BEING FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH BOARD MEMBER SIGNS A CONFLICT OF INTEREST POLICY. ANY ISSUES THAT ARISE ARE BROUGHT BEFORE THE BOARD FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS DETERMINES THE INITIAL SALARIES AND ANY SUBSEQUENT ADJUSTMENTS FOR TOP MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS DETERMINES THE INITIAL SALARIES AND ANY SUBSEQUENT ADJUSTMENTS FOR OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToProxyTaxInd0false

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