Civic Intelligence

Next Step Clubhouse

EIN 47-4543180 • 501(c)3 • Charlotte, NC

Profile

Next Step Clubhouse (NSC) is modeled after The Exceptional Foundation in Birmingham Alabama and opened in September 2016, providing social and recreational programs for children and adults with intellectual and developmental disabilities. We offer full day and day program options, 4 days per week. During the school year our participants are generally adults who have completed high school. When the public-school system is closed for a Teacher Work Day we normally offer special School Day Out programs for high school students. Additional programs for school aged children normally include our Spring Break Camp and 10-week Summer Camp. In 2021 we did not have our Spring Break or School Day Out programming due to COVID.The mission of Next Step Clubhouse is to provide a facility and programs where individuals with intellectual and developmental disabilities can meet regularly and experience a broad range of social and recreational programs. In comparison to the general population, individual

PO Box 11467Charlotte, NC 28220

nextstepclubhouse.org

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE P80 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE P80 • <$500k nonprofits • Source year 2024

Net Margin

35th percentile

0.4%

Higher net margin than 35% of similar nonprofits.

NTEE P80 • <$500k nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$40,210

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

NTEE P80 • <$500k nonprofits • Source year 2024

Asset Growth

50th percentile

1.7%

Faster asset growth than 50% of similar nonprofits.

NTEE P80 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

21%

Faster revenue growth than 65% of similar nonprofits.

NTEE P80 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$69,847

Up $1,185 (+1.7%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$69,847

Up $1,185 (+1.7%) from 2023

Revenue

Up

$322,694

Up $56,285 (+21%) from 2023

Expenses

Up

$321,509

Up $20,299 (+6.7%) from 2023

Net Income

Up

$1,185

Up $35,986 (+103%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2016: $46,338Liabilities 2016: $02016Assets 2017: $29,821Net Assets 2017: $29,8212017Assets 2018: $92,289Net Assets 2018: $92,2892018Assets 2019: $91,757Net Assets 2019: $91,7572019Assets 2020: $79,901Liabilities 2020: $22,805Net Assets 2020: $57,0962020Assets 2021: $101,311Liabilities 2021: $0Net Assets 2021: $101,3112021Assets 2022: $103,463Liabilities 2022: $0Net Assets 2022: $103,4632022Assets 2023: $68,662Liabilities 2023: $0Net Assets 2023: $68,6622023Assets 2024: $69,847Liabilities 2024: $0Net Assets 2024: $69,8472024

Highlighted filing

2024

Assets$69,847
Liabilities$0
Net Assets$69,847

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2016: $68,163Expenses 2016: $32,192Net Income 2016: $35,9712016Revenue 2017: $70,362Expenses 2017: $81,254Net Income 2017: -$10,8922017Revenue 2018: $150,454Expenses 2018: $87,986Net Income 2018: $62,4682018Revenue 2019: $143,359Expenses 2019: $143,891Net Income 2019: -$5322019Revenue 2020: $122,540Expenses 2020: $157,201Net Income 2020: -$34,6612020Revenue 2021: $206,067Expenses 2021: $161,852Net Income 2021: $44,2152021Revenue 2022: $223,679Expenses 2022: $221,527Net Income 2022: $2,1522022Revenue 2023: $266,409Expenses 2023: $301,210Net Income 2023: -$34,8012023Revenue 2024: $322,694Expenses 2024: $321,509Net Income 2024: $1,1852024

Highlighted filing

2024

Revenue$322,694
Expenses$321,509
Net Income$1,185

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 14, 2025
Return Version
2024v5.2
Gross Receipts
$339,328
Mission and Program Overview

Mission

The Exceptional Foundation of Charlotte (TEFC) is an affiliate of The National Exceptional Foundation, which opened in Birmingham Alabama over 25 years ago. The Charlotte location opened in September 2016. TEFC provides social and recreational programs for children and adults with intellectual and developmental disabilities. We offer full day (10 hours) and day (5 hours) program options, 4 days per week, 50 weeks per year. During the school year our participants are generally adults who have completed high school. When the public-school system is closed for Teacher Work Days we offer special School Day Out programs for high school students. Additional programs for school aged children include our Spring Break Camp (added in 2018) and 9-week Summer Camp. As our program grows we hope to expand to serve middle and elementary school children with disabilities as well.The mission of TEFC is to provide a facility and programs where individuals with intellectual and developmental disabilities

Next Step Clubhouse (NSC) is modeled after The Exceptional Foundation in Birmingham Alabama and opened in September 2016, providing social and recreational programs for children and adults with intellectual and developmental disabilities. We offer full day and day program options, 4 days per week. During the school year our participants are generally adults who have completed high school. Additional programing for school aged children includes our 10-week Summer Camp. The mission of Next Step Clubhouse is to provide a facility and programs where individuals with intellectual and developmental disabilities can meet regularly and experience a broad range of social and recreational programs. In comparison to the general population, individuals with special needs often have limited opportunities for exercise, recreation and spending time with peers. These limitations can greatly impede their ability to practice healthy living skills and develop social relationships that are so important to

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$52,310$51,502▼ $808
Cash and Non-Interest-Bearing Accounts$16,004$18,345▲ $2,341
Land, Buildings, and Equipment, Net$348$0▼ $348
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$68,662$69,847▲ $1,185
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$68,662$69,847▲ $1,185
Total Net Assets Fund Balance$68,662$69,847▲ $1,185
Total Liabilities and Net Assets / Fund Balance$68,662$69,847▲ $1,185

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$20,929$20,929
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Chris LinkExecutive DirectorFT$40,210$40,210

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$149,544
Program Service Revenue
$168,351
Investment Income
$2,804
Other Revenue
$1,995
All Other Contributions
$66,930
Change in Net Assets
$1,185
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$247,249
Other Expenses$74,260
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$176,486$8,907-$185,393
Current Officers, Directors, Trustees, and Key Employees$38,278$1,932-$40,210
Occupancy$27,170$1,430-$28,600
Payroll Taxes$18,646$3,000-$21,646
Insurance-$7,605-$7,605
All Other Expenses$1,026$5,843-$6,869
Other Expenses$5,074--$5,074
Fees for Services Other$2,247$680-$2,927
Depreciation Depletion$348--$348
Office Expenses-$342-$342
Total Functional Expenses$291,770$29,739$0$321,509
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$18,629
Fundraising Direct Expenses$16,634
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Night With Next Step$62,115$13,306$5,337$7,969
Stepathon$27,075$1,581$3,358$-1,777
Total Events$101,243$18,629$16,174$2,455
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No

Governance Explanations

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

Prior to filing the 990 it is sent to all board members for review, comment and correction if needed. Meeting will be called if there are issues.

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

No Board members are compensated and conflicts are considered as we inter into contracts.

Form 990, Part VI, Section C, Line 19

N/A

Filing and Contact Details

Filer

Filer Name
Next Step Clubhouse
EIN
47-4543180
Phone
9802727687
Address
PO Box 11467, Charlotte, NC 28220

Signing Officer

Name
Janet Adams
Title
Chair/Treasurer
Signed
2025-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janet Adams
Legal Domicile
Nc
Voting Board Members
9
Independent Board Members
9
Employees
10
Volunteers
91

Preparer

Firm
Foard and Company PA
Address
1347 Harding Place, Charlotte, NC 28204
Preparer
Michelle D Roberts
Phone
7043721515
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IRS990/MissionDesc0Next Step Clubhouse (NSC) is modeled after The Exceptional Foundation in Birmingham Alabama and opened in September 2016, providing social and recreational programs for children and adults with intellectual and developmental disabilities. We offer full day and day program options, 4 days per week. During the school year our participants are generally adults who have completed high school. Additional programing for school aged children includes our 10-week Summer Camp. The mission of Next Step Clubhouse is to provide a facility and programs where individuals with intellectual and developmental disabilities can meet regularly and experience a broad range of social and recreational programs. In comparison to the general population, individuals with special needs often have limited opportunities for exercise, recreation and spending time with peers. These limitations can greatly impede their ability to practice healthy living skills and develop social relationships that are so important to
IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt01995
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/OccupancyGrp/ManagementAndGeneralAmt01430
IRS990/OccupancyGrp/ProgramServicesAmt027170
IRS990/OccupancyGrp/TotalAmt028600
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0342
IRS990/OfficeExpensesGrp/TotalAmt0342
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IRS990/OtherExpensesGrp/Desc1Auto
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IRS990/OtherExpensesGrp/ProgramServicesAmt010640
IRS990/OtherExpensesGrp/ProgramServicesAmt16379
IRS990/OtherExpensesGrp/ProgramServicesAmt25476
IRS990/OtherExpensesGrp/ProgramServicesAmt35074
IRS990/OtherExpensesGrp/TotalAmt010640
IRS990/OtherExpensesGrp/TotalAmt16379
IRS990/OtherExpensesGrp/TotalAmt25476
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IRS990/OtherRevenueTotalAmt00
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03000
IRS990/PayrollTaxesGrp/ProgramServicesAmt018646
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IRS990/PrincipalOfficerNm0Janet Adams
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IRS990/ProgSrvcAccomActy2Grp/Desc0Summer Progam-In 2024 15 members attended our Summer Program, for a varying number of weeks. Expenses are shared among programs so the number below represents Year Round and Summer Program Expenses combined.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt010811
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IRS990/ReconcilationRevenueExpnssAmt01185
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt041665
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0138000
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02914
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0205711
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0115450

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