Civic Intelligence

Stepping Stones Inc.

990 • Fiscal year 2015 • EIN 55-0593968

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 05, 2015

PO Box 539Lavalette, WV 25535

(304) 429-2297

Siviq Scores

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

Liabilities / Assets

66th percentile

0.27x

Higher debt load relative to assets than 66% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

51st percentile

0.11x

Higher debt load relative to revenue than 51% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

53rd percentile

3.7%

Higher net margin than 53% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

53rd percentile

$69,571

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

62nd percentile

4.3%

Faster asset growth than 62% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

31st percentile

-3.9%

Faster revenue growth than 31% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Flat

$489,381

Flat from 2015

Net Assets

Flat

$358,391

Flat from 2015

Liabilities

Flat

$130,990

Flat from 2015

Revenue

Flat

$1,181,585

Flat from 2015

Expenses

Flat

$1,138,112

Flat from 2015

Net Income

Flat

$43,473

Flat from 2015

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $511,984Liabilities 2011: $218,427Net Assets 2011: $293,5572011Assets 2012: $580,983Liabilities 2012: $188,990Net Assets 2012: $391,9932012Assets 2013: $441,605Liabilities 2013: $152,303Net Assets 2013: $289,3022013Assets 2014: $469,409Liabilities 2014: $154,491Net Assets 2014: $314,9182014Assets 2015: $489,381Liabilities 2015: $130,990Net Assets 2015: $358,3912015Assets 2015: $489,381Liabilities 2015: $130,990Net Assets 2015: $358,3912015Assets 2016: $441,954Liabilities 2016: $192,854Net Assets 2016: $249,1002016Assets 2017: $451,427Liabilities 2017: $144,558Net Assets 2017: $306,8692017Assets 2018: $293,021Liabilities 2018: $143,293Net Assets 2018: $149,7282018Assets 2019: $413,037Liabilities 2019: $230,172Net Assets 2019: $182,8652019Assets 2020: $596,722Liabilities 2020: $449,294Net Assets 2020: $147,4282020Assets 2021: $706,611Liabilities 2021: $268,794Net Assets 2021: $437,8172021Assets 2022: $1,549,259Liabilities 2022: $314,084Net Assets 2022: $1,235,1752022Assets 2023: $1,745,691Liabilities 2023: $213,042Net Assets 2023: $1,532,6492023

Highlighted filing

2015

Assets$489,381
Liabilities$130,990
Net Assets$358,391

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $1,144,715Expenses 2011: $1,306,489Net Income 2011: -$161,7742011Revenue 2012: $1,220,879Expenses 2012: $1,180,326Net Income 2012: $40,5532012Revenue 2013: $1,066,735Expenses 2013: $1,169,426Net Income 2013: -$102,6912013Revenue 2014: $1,229,203Expenses 2014: $1,181,263Net Income 2014: $47,9402014Revenue 2015: $1,181,585Expenses 2015: $1,138,112Net Income 2015: $43,4732015Revenue 2015: $1,181,585Expenses 2015: $1,138,112Net Income 2015: $43,4732015Revenue 2016: $1,063,130Expenses 2016: $1,172,421Net Income 2016: -$109,2912016Revenue 2017: $1,125,390Expenses 2017: $1,067,621Net Income 2017: $57,7692017Revenue 2018: $951,222Expenses 2018: $1,108,363Net Income 2018: -$157,1412018Revenue 2019: $1,213,879Expenses 2019: $1,180,742Net Income 2019: $33,1372019Revenue 2020: $1,054,436Expenses 2020: $1,119,682Net Income 2020: -$65,2462020Revenue 2021: $1,308,387Expenses 2021: $1,017,998Net Income 2021: $290,3892021Revenue 2022: $1,923,566Expenses 2022: $1,126,208Net Income 2022: $797,3582022Revenue 2023: $1,652,694Expenses 2023: $1,355,220Net Income 2023: $297,4742023

Highlighted filing

2015

Revenue$1,181,585
Expenses$1,138,112
Net Income$43,473
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 5, 2015
Return Version
2014v5.0
Gross Receipts
$1,181,585
Mission and Program Overview

Mission

FOSTER HOME FOR BOYS

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$60,238$168,725▲ $108,487
Savings and Temporary Cash Investments$215,783$160,933▼ $54,850
Land, Buildings, and Equipment, Net$122,107$100,622▼ $21,485
Cash and Non-Interest-Bearing Accounts$136$51,839▲ $51,703
Prepaid Expenses and Deferred Charges$3,100$7,258▲ $4,158
Accounts Receivable$68,045$4▼ $68,041
Total Assets$469,409$489,381▲ $19,972
Liabilities
Accounts Payable and Accrued Expenses$154,491$130,990▼ $23,501
Total Liabilities$154,491$130,990▼ $23,501
Net Assets / Fund Balance
Unrestricted Net Assets$314,918$358,391▲ $43,473
Total Net Assets Fund Balance$314,918$358,391▲ $43,473
Total Liabilities and Net Assets / Fund Balance$469,409$489,381▲ $19,972

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$60,086$311,658$371,744
Equipment$16,039$301,149$317,188
Land$24,497-$24,497
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Susan R FryExecutive DirectorFT$69,571$69,571
Raymona PrestonAssistant DirectorFT$59,612$59,612

Board Members and Trustees

NameTitle
Mary Jo Perdue1st V.chair/treasurer
Vickey Boyd2nd V. Chair/secretary
Kerry AdkinsChair
Don PerdueMember
Wanda PackMember
Revenue and Support

Revenue Composition

Contributions and Grants
$307,527
Program Service Revenue
$871,456
Investment Income
$2,602
Other Revenue
$0
All Other Contributions
$1,000
Change in Net Assets
$43,473

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,181,585
Total Revenue per Audited Statements
$1,181,585
Total Revenue per Form 990
$1,181,585
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$669,319
Other Expenses$468,793
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$321,964$29,339$0$351,303
Occupancy$153,077$5,510$0$158,587
Other Employee Benefits$105,777$35,447$0$141,224
Current Officers, Directors, Trustees, and Key Employees$37,364$93,930$0$131,294
All Other Expenses$48,837$44,753$0$93,590
Fees for Services Other$62,990$0$0$62,990
Payroll Taxes$29,594$9,925$0$39,519
Travel$32,863$0$0$32,863
Depreciation Depletion$23,706$0$0$23,706
Fees for Services Accounting$3,087$12,389$0$15,476
Conferences and Meetings$11,673$0$0$11,673
Insurance$8,034$0$0$8,034
Pension Plan Contributions$4,478$1,501$0$5,979
Office Expenses$1,680$0$0$1,680
Interest$0$777$0$777
Other Expenses$640$0$0$640
Total Functional Expenses$901,568$236,544$0$1,138,112

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,138,112
Total Expenses per Audited Statements$1,138,112
Total Expenses per Form 990$1,138,112
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
Filing and Contact Details

Filer

Filer Name
Stepping Stones Inc
EIN
55-0593968
Phone
3044292297
Address
PO BOX 539, LAVALETTE, WV 25535

Signing Officer

Name
Susan R Fry
Title
Executive Director
Phone
3044292297
Signed
2015-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan R Fry
Formed
1980
Legal Domicile
Wv
Voting Board Members
5
Independent Board Members
5
Employees
16
Volunteers
0

Preparer

Firm
Ware and Hall Pllc
Address
PO BOX 819, HUNTINGTON, WV 25712
Preparer
William L Hall CPA
Phone
3045257202
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Form 990 is prepared by a cpa firm for the signature of the excutive director. The executive director reviews the return prior to signing and filing.

Pt VI, Line 12C

The conflict of interest policy acknowledgement policy is periodically updated.

Pt VI, Line 15A

Compensation of the executive director is reviewed annually by a committee of the board of directors.

Pt VI, Line 15B

Compensation of other management & key employees are reviewed annually by a committee of the board of directors.

Pt VI, Line 19

Governing documents are available by request.

Form 990, Part IX, Line 24F

Youth personal expenses 16011. 16011. 0. 0. Recreation 8684. 8684. 0. 0. Stakeholder edu awareness 634. 634. 0. 0. Administrative 28289. 0. 28289. 0. Program supplies 14494. 14494. 0. 0. Youth website development 2573. 2573. 0. 0. Other 9310. 6441. 2869. 0. Bad debts 13595. 0. 13595. 0.

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IRS990/ProgSrvcAccomActy2Grp/Desc0TRANSITION TO INDEPENDENCE PROGRAM
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0240600
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0236387
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0251193
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01099
IRS990/PYOtherExpensesAmt0475979
IRS990/PYProgramServiceRevenueAmt0976911
IRS990/PYRevenuesLessExpensesAmt047940
IRS990/PYSalariesCompEmpBnftPaidAmt0705284
IRS990/PYTotalExpensesAmt01181263
IRS990/PYTotalRevenueAmt01229203
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt043473
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0100638
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0215783
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0160933
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01178983
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01203107
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01066499
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01219796
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01142081
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05810466
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02113
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0199
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0237
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01083
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02634
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06266
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99890
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.99850
IRS990ScheduleA/PublicSupportTotal170Amt05810466
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01178983
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01203107
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01066499
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01219796
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01142081
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05810466
IRS990ScheduleA/TotalSupportAmt05816732
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt060086
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0311658
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0371744
IRS990ScheduleD/EquipmentGrp/BookValueAmt016039
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0301149
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0317188
IRS990ScheduleD/ExpensesSubtotalAmt01138112
IRS990ScheduleD/LandGrp/BookValueAmt024497
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt024497
IRS990ScheduleD/RevenueSubtotalAmt01181585
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0100622
IRS990ScheduleD/TotalExpensesPerForm990Amt01138112
IRS990ScheduleD/TotalRevenuePerForm990Amt01181585
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01181585
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01138112
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PREPARED BY A CPA FIRM FOR THE SIGNATURE OF THE EXCUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR REVIEWS THE RETURN PRIOR TO SIGNING AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY ACKNOWLEDGEMENT POLICY IS PERIODICALLY UPDATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION OF THE EXECUTIVE DIRECTOR IS REVIEWED ANNUALLY BY A COMMITTEE OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION OF OTHER MANAGEMENT & KEY EMPLOYEES ARE REVIEWED ANNUALLY BY A COMMITTEE OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE AVAILABLE BY REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5YOUTH PERSONAL EXPENSES 16011. 16011. 0. 0. RECREATION 8684. 8684. 0. 0. STAKEHOLDER EDU AWARENESS 634. 634. 0. 0. ADMINISTRATIVE 28289. 0. 28289. 0. PROGRAM SUPPLIES 14494. 14494. 0. 0. YOUTH WEBSITE DEVELOPMENT 2573. 2573. 0. 0. OTHER 9310. 6441. 2869. 0. BAD DEBTS 13595. 0. 13595. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0469409
IRS990/TotalAssetsEOYAmt0489381
IRS990/TotalAssetsGrp/BOYAmt0469409
IRS990/TotalAssetsGrp/EOYAmt0489381
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0307527
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0236544
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0901568
IRS990/TotalFunctionalExpensesGrp/TotalAmt01138112
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0154491
IRS990/TotalLiabilitiesEOYAmt0130990
IRS990/TotalLiabilitiesGrp/BOYAmt0154491
IRS990/TotalLiabilitiesGrp/EOYAmt0130990
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0314918
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0358391
IRS990/TotalProgramServiceExpensesAmt0901568
IRS990/TotalProgramServiceRevenueAmt0871456
IRS990/TotalReportableCompFromOrgAmt0129183
IRS990/TotalRevenueGrp/ExclusionAmt02602
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0871456
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01181585
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0469409
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0489381
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt032863
IRS990/TravelGrp/TotalAmt032863
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0314918
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0358391
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 539
IRS990/USAddress/CityNm0LAVALETTE
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025535
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.steppingstonesinc.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.75$0.21$1.53$1.65$1.36$0.30
2022Summary only. Only limited summary data is available for this year.$1.55$0.31$1.24$1.92$1.13$0.80
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.27$0.44$1.31$1.02$0.29
2020Summary only. Only limited summary data is available for this year.$0.60$0.45$0.15$1.05$1.12$0.07
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.23$0.18$1.21$1.18$0.03
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.14$0.15$0.95$1.11$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.14$0.31$1.13$1.07$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.44$0.19$0.25$1.06$1.17$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.49$0.13$0.36$1.18$1.14$0.04
2015Summary only. Only limited summary data is available for this year.$0.49$0.13$0.36$1.18$1.14$0.04
2014Summary only. Only limited summary data is available for this year.$0.47$0.15$0.31$1.23$1.18$0.05
2013Summary only. Only limited summary data is available for this year.$0.44$0.15$0.29$1.07$1.17$0.10
2012Summary only. Only limited summary data is available for this year.$0.58$0.19$0.39$1.22$1.18$0.04
2011Summary only. Only limited summary data is available for this year.$0.51$0.22$0.29$1.14$1.31$0.16