Civic Intelligence

Stepping Stones Inc.

990 • Fiscal year 2020 • EIN 54-1496712

Jul 01, 2019 to Jun 30, 2020 • Filed on Jan 06, 2021

600 Northside DriveMartinsville, VA 24112

(276) 638-7676

Siviq Scores

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

Liabilities / Assets

69th percentile

0.04x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

73rd percentile

0.06x

Higher debt load relative to revenue than 73% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

44th percentile

1.5%

Higher net margin than 44% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

93rd percentile

$54,060

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 16.9% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

52nd percentile

5.2%

Faster asset growth than 52% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

61st percentile

-2.8%

Faster revenue growth than 61% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$493,966

Up $24,503 (+5.2%) from 2019

Net Assets

Up

$473,532

Up $4,653 (+1.0%) from 2019

Liabilities

Up

$20,434

Up $19,850 (+3399%) from 2019

Revenue

Down

$320,612

Down $9,322 (-2.8%) from 2019

Expenses

Down

$315,959

Down $15,397 (-4.6%) from 2019

Net Income

Up

$4,653

Up $6,075 (+427%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $384,341Liabilities 2011: $0Net Assets 2011: $384,3412011Assets 2012: $419,337Liabilities 2012: $0Net Assets 2012: $419,3372012Assets 2013: $415,408Liabilities 2013: $0Net Assets 2013: $415,4082013Assets 2014: $420,996Liabilities 2014: $0Net Assets 2014: $420,9962014Assets 2015: $414,880Liabilities 2015: $0Net Assets 2015: $414,8802015Assets 2016: $413,992Liabilities 2016: $0Net Assets 2016: $413,9922016Assets 2017: $488,142Liabilities 2017: $239Net Assets 2017: $487,9032017Assets 2018: $474,446Liabilities 2018: $4,145Net Assets 2018: $470,3012018Assets 2019: $469,463Liabilities 2019: $584Net Assets 2019: $468,8792019Assets 2020: $493,966Liabilities 2020: $20,434Net Assets 2020: $473,5322020Assets 2021: $458,469Liabilities 2021: $573Net Assets 2021: $457,8962021Assets 2022: $493,221Liabilities 2022: $4,245Net Assets 2022: $488,9762022Assets 2023: $652,704Liabilities 2023: $419Net Assets 2023: $652,2852023Assets 2024: $799,236Liabilities 2024: $3,462Net Assets 2024: $795,7742024Assets 2025: $879,977Liabilities 2025: $407Net Assets 2025: $879,5702025

Highlighted filing

2020

Assets$493,966
Liabilities$20,434
Net Assets$473,532

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $328,394Expenses 2011: $309,996Net Income 2011: $18,3982011Revenue 2012: $334,514Expenses 2012: $299,526Net Income 2012: $34,9882012Revenue 2013: $311,750Expenses 2013: $315,679Net Income 2013: -$3,9292013Revenue 2014: $316,806Expenses 2014: $311,886Net Income 2014: $4,9202014Revenue 2015: $314,558Expenses 2015: $320,674Net Income 2015: -$6,1162015Revenue 2016: $333,616Expenses 2016: $334,504Net Income 2016: -$8882016Revenue 2017: $390,986Expenses 2017: $317,075Net Income 2017: $73,9112017Revenue 2018: $320,140Expenses 2018: $337,742Net Income 2018: -$17,6022018Revenue 2019: $329,934Expenses 2019: $331,356Net Income 2019: -$1,4222019Revenue 2020: $320,612Expenses 2020: $315,959Net Income 2020: $4,6532020Revenue 2021: $254,675Expenses 2021: $270,311Net Income 2021: -$15,6362021Revenue 2022: $334,662Expenses 2022: $303,582Net Income 2022: $31,0802022Revenue 2023: $497,574Expenses 2023: $334,265Net Income 2023: $163,3092023Revenue 2024: $493,273Expenses 2024: $349,784Net Income 2024: $143,4892024Revenue 2025: $475,618Expenses 2025: $391,822Net Income 2025: $83,7962025

Highlighted filing

2020

Revenue$320,612
Expenses$315,959
Net Income$4,653
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Jan 6, 2021
Return Version
2019v5.1
Gross Receipts
$320,612
Mission and Program Overview

Mission

To enrich the lives of the intellectually disabled age 18 and over by providing daytime services to individuals so they can remain at home with families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$264,177$311,001▲ $46,824
Land, Buildings, and Equipment, Net$158,172$144,482▼ $13,690
Cash and Non-Interest-Bearing Accounts$43,423$34,488▼ $8,935
Prepaid Expenses and Deferred Charges$3,691$3,995▲ $304
Total Assets$469,463$493,966▲ $24,503
Liabilities
Other Liabilities-$20,221-
Accounts Payable and Accrued Expenses$584$213▼ $371
Total Liabilities$584$20,434▲ $19,850
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$468,879$473,532▲ $4,653
Total Net Assets Fund Balance$468,879$473,532▲ $4,653
Total Liabilities and Net Assets / Fund Balance$469,463$493,966▲ $24,503

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$95,797$95,984$191,781
Other Land Buildings$18,134$75,272$93,406
Equipment$3,392$30,205$33,597
Land$27,159-$27,159
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Pam PritchettExecutive DirectorFT$54,060$54,060

Board Members and Trustees

NameTitle
Barry NesterPresident
James PatrickVice President
David PritchettDirector
Emily RoardDirector
Jean WilsonDirector
Ramona HaleyDirector
Rita LawlessDirector
Sam GambleDirector
Tracy FieldsDirector
Debbie BlissSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$37,961
Program Service Revenue
$279,137
Investment Income
$2,786
Other Revenue
$728
All Other Contributions
$8,135
Change in Net Assets
$4,653

Audited Revenue Reconciliation

Revenue per Audited Statements
$320,612
Total Revenue per Audited Statements
$320,612
Total Revenue per Form 990
$320,612
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$229,833
Other Expenses$86,126
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$125,596$14,997$0$140,593
Current Officers, Directors, Trustees, and Key Employees$16,218$37,842$0$54,060
Occupancy$17,643$1,960$0$19,603
Other Employee Benefits$12,794$4,766$0$17,560
Depreciation Depletion$14,114$1,568$0$15,682
Insurance$13,211$2,082$0$15,293
Payroll Taxes$10,215$3,805$0$14,020
Other Expenses$9,974$0$0$9,974
All Other Expenses$7,201$380$0$7,581
Fees for Services Accounting$0$4,500$0$4,500
Pension Plan Contributions$2,623$977$0$3,600
Office Expenses$0$2,820$0$2,820
Advertising$610$0$0$610
Total Functional Expenses$240,262$75,697$0$315,959

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$315,959
Total Expenses per Audited Statements$315,959
Total Expenses per Form 990$315,959
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
Payroll protection program loan$20,221
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Stepping Stones Inc
EIN
54-1496712
Phone
2766387676
Address
600 Northside Drive, Martinsville, VA 24112

Signing Officer

Name
Barry Nester
Title
President
Phone
2766387676
Signed
2021-01-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barry Nester
Formed
1990
Legal Domicile
Va
Voting Board Members
10
Independent Board Members
10
Employees
11
Volunteers
10

Preparer

Firm
Mallard & Mallard Cpas LLC
Address
411 E CHURCH ST, MARTINSVILLE, VA 24112
Preparer
Brandon L Martin
Phone
2766325754
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Board members review the Form 990 and contact CPA with any questions.

Pt VI, Line 12C

The board member is excused from the meeting when there is a conflict of interest. Possible conflict of interest is that D Pritchett and J Wilson are related to the Executive Director.

Pt VI, Line 15A

BOD reviews and approves compensation of the Executive Director and key employees.

Pt VI, Line 19

Financial statements are made available to the public upon request.

Pt VI, Line 15B

BOD reviews and approves budget and employee raises and bonuses.

Financial Statement Notes

Pt XI, Line 2D

Fundraising expense

Pt XII, Line 2D

Fundraising expense

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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt014997
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0125596
IRS990/OtherSalariesAndWagesGrp/TotalAmt0140593
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03805
IRS990/PayrollTaxesGrp/ProgramServicesAmt010215
IRS990/PayrollTaxesGrp/TotalAmt014020
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0977
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt02623
IRS990/PensionPlanContributionsGrp/TotalAmt03600
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03691
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03995
IRS990/PrincipalOfficerNm0Barry Nester
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0623990
IRS990/ProgramServiceRevenueGrp/BusinessCd1623990
IRS990/ProgramServiceRevenueGrp/BusinessCd2485000
IRS990/ProgramServiceRevenueGrp/BusinessCd3623990
IRS990/ProgramServiceRevenueGrp/Desc0Medicaid waiver
IRS990/ProgramServiceRevenueGrp/Desc1Client fees
IRS990/ProgramServiceRevenueGrp/Desc2Medicaid transportation
IRS990/ProgramServiceRevenueGrp/Desc3ICF Client fees
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0209219
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt19980
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt226230
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt333708
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt011031
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01460
IRS990/PYOtherExpensesAmt086034
IRS990/PYOtherRevenueAmt05212
IRS990/PYProgramServiceRevenueAmt0312231
IRS990/PYRevenuesLessExpensesAmt0-1422
IRS990/PYSalariesCompEmpBnftPaidAmt0245322
IRS990/PYTotalExpensesAmt0331356
IRS990/PYTotalRevenueAmt0329934
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt04653
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0279865
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0264177
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0311001
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt029826
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt011031
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt011476
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt08082
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt08008
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt068423
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02786
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01460
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01333
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01262
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01299
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt08140
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.89370
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.87190
IRS990ScheduleA/PublicSupportTotal170Amt068423
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt029826
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt011031
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt011476
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt08082
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt08008
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt068423
IRS990ScheduleA/TotalSupportAmt076563
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt095797
IRS990ScheduleD/BuildingsGrp/DepreciationAmt095984
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0191781
IRS990ScheduleD/EquipmentGrp/BookValueAmt03392
IRS990ScheduleD/EquipmentGrp/DepreciationAmt030205
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt033597
IRS990ScheduleD/ExpensesSubtotalAmt0315959
IRS990ScheduleD/LandGrp/BookValueAmt027159
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt027159
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt018134
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt075272
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt093406
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020221
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll protection program loan
IRS990ScheduleD/RevenueSubtotalAmt0320612
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Fundraising expense
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Fundraising expense
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XI, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XII, Line 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0144482
IRS990ScheduleD/TotalExpensesPerForm990Amt0315959
IRS990ScheduleD/TotalLiabilityAmt020221
IRS990ScheduleD/TotalRevenuePerForm990Amt0320612
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0320612
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0315959
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board members review the Form 990 and contact CPA with any questions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board member is excused from the meeting when there is a conflict of interest. Possible conflict of interest is that D Pritchett and J Wilson are related to the Executive Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOD reviews and approves compensation of the Executive Director and key employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Financial statements are made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOD reviews and approves budget and employee raises and bonuses.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.80$0.00$8.80$4.76$3.92$0.84
2024Detailed filing. Detailed filing data is available for this year.$7.99$0.03$7.96$4.93$3.50$1.43
2023Detailed filing. Detailed filing data is available for this year.$6.53$0.00$6.52$4.98$3.34$1.63
2022Detailed filing. Detailed filing data is available for this year.$4.93$0.04$4.89$3.35$3.04$0.31
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.58$0.01$4.58$2.55$2.70$0.16
2020Detailed filing. Detailed filing data is available for this year.$4.94$0.20$4.74$3.21$3.16$0.05
2019Detailed filing. Detailed filing data is available for this year.$4.69$0.01$4.69$3.30$3.31$0.01
2018Detailed filing. Detailed filing data is available for this year.$4.74$0.04$4.70$3.20$3.38$0.18
2017Detailed filing. Detailed filing data is available for this year.$4.88$0.00$4.88$3.91$3.17$0.74
2016Summary only. Only limited summary data is available for this year.$4.14$0.00$4.14$3.34$3.35$0.01
2015Detailed filing. Detailed filing data is available for this year.$4.15$0.00$4.15$3.15$3.21$0.06
2014Detailed filing. Detailed filing data is available for this year.$4.21$0.00$4.21$3.17$3.12$0.05
2013Summary only. Only limited summary data is available for this year.$4.15$0.00$4.15$3.12$3.16$0.04
2012Summary only. Only limited summary data is available for this year.$4.19$0.00$4.19$3.35$3.00$0.35
2011Summary only. Only limited summary data is available for this year.$3.84$0.00$3.84$3.28$3.10$0.18