Civic Intelligence

Step by Step Inc

EIN 55-0746556 • 501(c)3 • Charleston, WV

Profile

Dedicated to people working together to achieve their dreams in kindred communities in southern wv through dialogue, education and the arts, wellness, local leadership and resources and service. National vista and 21st century are the most significant programs.

P O Box 11440Charleston, WV 25339

stepbystepwv.org

Siviq Scores

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

Liabilities / Assets

78th percentile

0.37x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.14x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

58th percentile

8.6%

Higher net margin than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

67th percentile

$100,000

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

89th percentile

46%

Faster asset growth than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

8.6%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets78th percentile

Assets

Up

$873,668

Up $62,520 (+7.7%) from 2022

Liabilities

Up

$371,366

Up $166,389 (+81%) from 2022

Net Assets

Down

$502,302

Down $103,869 (-17%) from 2022

Operations
Liabilities / Revenue60th percentileNet Margin58th percentile

Revenue

Up

$3,162,309

Up $456,925 (+17%) from 2022

Expenses

Up

$3,266,178

Up $615,013 (+23%) from 2022

Net Income

Down

-$103,869

Down $158,088 (-292%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth89th percentile

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

$1.0M$500K$0Assets 2011: $209,332Liabilities 2011: $39,759Net Assets 2011: $169,5732011Assets 2012: $263,306Liabilities 2012: $70,230Net Assets 2012: $193,0762012Assets 2013: $228,074Liabilities 2013: $77,108Net Assets 2013: $150,9662013Assets 2014: $236,949Liabilities 2014: $96,673Net Assets 2014: $140,2762014Assets 2015: $308,406Liabilities 2015: $109,707Net Assets 2015: $198,6992015Assets 2016: $288,314Liabilities 2016: $76,219Net Assets 2016: $212,0952016Assets 2017: $268,804Liabilities 2017: $73,592Net Assets 2017: $195,2122017Assets 2018: $342,333Liabilities 2018: $79,780Net Assets 2018: $262,5532018Assets 2019: $564,200Liabilities 2019: $110,216Net Assets 2019: $453,9842019Assets 2020: $917,657Liabilities 2020: $353,857Net Assets 2020: $563,8002020Assets 2021: $722,244Liabilities 2021: $170,292Net Assets 2021: $551,9522021Assets 2022: $811,148Liabilities 2022: $204,977Net Assets 2022: $606,1712022Assets 2023: $873,668Liabilities 2023: $371,366Net Assets 2023: $502,3022023

Highlighted filing

2023

Assets$873,668
Liabilities$371,366
Net Assets$502,302
Open 2023 Filing

Operations Trend

Revenue Growth52nd percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $749,346Expenses 2011: $822,975Net Income 2011: -$73,6292011Revenue 2012: $969,891Expenses 2012: $946,388Net Income 2012: $23,5032012Revenue 2013: $866,501Expenses 2013: $908,611Net Income 2013: -$42,1102013Revenue 2014: $853,204Expenses 2014: $863,894Net Income 2014: -$10,6902014Revenue 2015: $939,738Expenses 2015: $881,315Net Income 2015: $58,4232015Revenue 2016: $922,159Expenses 2016: $908,763Net Income 2016: $13,3962016Revenue 2017: $1,055,743Expenses 2017: $1,072,626Net Income 2017: -$16,8832017Revenue 2018: $1,197,189Expenses 2018: $1,129,848Net Income 2018: $67,3412018Revenue 2019: $1,739,511Expenses 2019: $1,548,080Net Income 2019: $191,4312019Revenue 2020: $1,797,838Expenses 2020: $1,688,022Net Income 2020: $109,8162020Revenue 2021: $1,819,135Expenses 2021: $1,965,717Net Income 2021: -$146,5822021Revenue 2022: $2,705,384Expenses 2022: $2,651,165Net Income 2022: $54,2192022Revenue 2023: $3,162,309Expenses 2023: $3,266,178Net Income 2023: -$103,8692023

Highlighted filing

2023

Revenue$3,162,309
Expenses$3,266,178
Net Income-$103,869
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$873,668
Liabilities
$371,366
Net assets
$502,302
Revenue
$3,162,309
Expenses
$3,266,178
Net income
-$103,869
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.87$0.37$0.50$3.16$3.27$0.10
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.20$0.61$2.71$2.65$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.17$0.55$1.82$1.97$0.15
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.35$0.56$1.80$1.69$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.56$0.11$0.45$1.74$1.55$0.19
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.08$0.26$1.20$1.13$0.07
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.07$0.20$1.06$1.07$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.08$0.21$0.92$0.91$0.01
2015Summary only. Only limited summary data is available for this year.$0.31$0.11$0.20$0.94$0.88$0.06
2014Summary only. Only limited summary data is available for this year.$0.24$0.10$0.14$0.85$0.86$0.01
2013Summary only. Only limited summary data is available for this year.$0.23$0.08$0.15$0.87$0.91$0.04
2012Summary only. Only limited summary data is available for this year.$0.26$0.07$0.19$0.97$0.95$0.02
2011Summary only. Only limited summary data is available for this year.$0.21$0.04$0.17$0.75$0.82$0.07
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 3, 2023
Return Version
2021v4.2
Gross Receipts
$2,705,384
Mission and Program Overview

Mission

Dedicated to people working together to achieve their dreams in kindred communities in southern wv through dialogue, education and the arts, wellness, local leadership and resources and service. National vista and 21st century are the most significant programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$162,900$436,843▲ $273,943
Pledges and Grants Receivable$293,421$316,421▲ $23,000
Accounts Receivable$247,038$40,999▼ $206,039
Land, Buildings, and Equipment, Net$18,500$16,000▼ $2,500
Prepaid Expenses and Deferred Charges$385$885▲ $500
Total Assets$722,244$811,148▲ $88,904
Liabilities
Accounts Payable and Accrued Expenses$170,292$204,977▲ $34,685
Total Liabilities$170,292$204,977▲ $34,685
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$533,452$590,171▲ $56,719
Net Assets With Donor Restrictions$18,500$16,000▼ $2,500
Total Net Assets Fund Balance$551,952$606,171▲ $54,219
Total Liabilities and Net Assets / Fund Balance$722,244$811,148▲ $88,904

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$10,000$65,000$75,000
Land$6,000-$6,000
Compensation and Service Providers
Top Officer Pay67th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Michael TierneyExecutive DirectorFT$87,473$87,473

Board Members and Trustees

NameTitle
Rachel DashChair Person
Trish HatfieldVice Chair Person
Adam StollingsBoard Member
Alice FaucettBoard Member
Carolyn WesleyBoard Member
Derrick GibsonBoard Member
Eddie WhiteheadBoard Member
Ron SowellBoard Member
Christy CarterSecretary
Chris PriceTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,119,822
Program Service Revenue
$585,551
Investment Income
$11
Other Revenue
$0
All Other Contributions
$414,915
Change in Net Assets
$54,219

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,705,384
Total Revenue per Audited Statements
$2,705,384
Total Revenue per Form 990
$2,705,384
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,808,130
Other Expenses$843,035
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,464,864--$1,464,864
Fees for Services Other$224,677$500-$225,177
All Other Expenses$152,414$664-$153,078
Payroll Taxes$146,114$2,653-$148,767
Current Officers, Directors, Trustees, and Key Employees$52,794$34,679-$87,473
Other Employee Benefits$63,541$1,023-$64,564
Pension Plan Contributions$42,462--$42,462
Travel$33,696$305-$34,001
Other Expenses$5,344$108-$5,452
Conferences and Meetings$5,192--$5,192
Insurance-$2,850-$2,850
Depreciation Depletion-$2,500-$2,500
Total Functional Expenses$2,593,294$57,871$0$2,651,165

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,651,165
Total Expenses per Audited Statements$2,651,165
Total Expenses per Form 990$2,651,165
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
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 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
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

“The 990 is prepared by a cpa and presented to the executive director for review. The director presents the 990 to the board finance committee for their review and approval. The completed 990 is then presented to the full board of directors for review and is then signed and filed.”

Conflict of interest policy compliance Part VI line 12C

“Regularly and consistently monitor compliance with conflict of interest policy. All activities of the organization are reviewed by the board of directors or legal professionals. Potential conflicts of interest on the behalf of the staff and board, if any are reviewed at each board meeting, and during planning meetings if applicable.”

CEO executive director top management comp Part VI line 15A

“Board of directors hired a consultant to do a market survey for comparable compensation for all positions. Annually the board reviews salaries as a part of the budget process. The board of directors approve all salaries and wages.”

Other officer or key employee compensation Part VI line 15B

“SAME AS 3 ABOVE.”

Governing documents etc available to public Part VI line 19

“All records and a public copy of the 990 are available during our regular business hours at our charleston office.”

Filing and Contact Details

Filer

Filer Name
Step by Step Inc
EIN
55-0746556
Address
P O BOX 11440, CHARLESTON, WV 25339

Signing Officer

Name
Michael Tierney
Title
Executive Direc
Phone
3044144452
Signed
2023-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Tierney
Formed
1996
Legal Domicile
Wv
Voting Board Members
10
Independent Board Members
10
Employees
224
Volunteers
10

Preparer

Firm
John Burdette & Associates
Address
P O BOX 418, BUCKHANNON, WV 26201
Preparer
John P Burdette CPA
Phone
3044723600
Supplemental Narrative

Additional Explanations

Amended return information

“Additional income and expenses were discovered after fileing the original return.”

Raw XML AppendixShowing 400 of 430 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/Desc1MATERIALS AND SUPPLIES
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
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IRS990/PrincipalOfficerNm0MICHAEL TIERNEY
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IRS990/ProgramServiceRevenueGrp/Desc0OTHER SOCIAL SERVICES
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IRS990/ProgSrvcAccomActy2Grp/Desc0WEST VIRGINIA DREAMERS AFTER SCHOOL PROGRAM (21ST CENTURY) AND SCHOOL PARTNERS WE SUPPORT STUDENTS AND THEIR FAMILIES LIVING IN THE POOREST COMMUNITIES OF LINCOLN AND LOGAN COUNTIES DURING OUT OF SCHOOL TIME BY MEETING THEIR ACADEMIC, SOCIAL AND EMOTIONAL, HEALTH AND WELLNESS, PREVENTION, AND COMMUNITY LEADERSHIP NEEDS. OUR SITES ALSO OFFER SERVICE OPPORTUNITIES FOR ALL AGES, FAMILY EDUCATION EVENTS AND COMMUNITY CELEBRATIONS. OUR SCHOOL PARTNERS HAVE VERIFIED THAT 80% OF OUR PARTICIPANTS IMPROVED IN GRADES AND/OR MASTERY LEVELS ON SCHOOL ASSESSMENTS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0NATIONAL VISTA THE WV DREAMERS COLLABORATIVE, BRINGS TOGETHER COMMUNITY LEADERSHIP AND EDUCATION NON PROFITS, SCHOOL SYSTEMS, UNIVERSITIES AND A GRASS ROOTS COMMUNITY FUND RAISING COLLABORATIVE TO SERVE ECONOMICALLY CHALLENGED COMMUNITIES IN THE SOUTHERN COALFIELDS OF WEST VIRGINIA. VISTA MEMBERS FOCUS EFFORTS ON DEVELOPING AND SUSTAINING PROGRAMS TARGETING YOUNG PEOPLE AGES 12 TO 18 AND THE ADULTS WHO SUPPORT THEM. PROJECT GOALS CENTER ON PREVENTING SCHOOL DROPOUT, INCERASING STUDENT ENGAGEMENT, DELAYING AND PREVENTING RISK-TAKING BEHAVIORS, AS WELL AS DEEPENING INFRASTRUCTURE FOR CORE PROGRAMS AND INCREASING THE CAPACITY OF COMMUNITY INSTITUTIONS TO SERVE AND SUPPORT ADOLESCENTS THROUGH THE TRANSITION FROM CHILDHOOD TO INDEPENDENT ADULTHOOD. VISTAS ALSO WORK ON GARDENING AND FOOD SECURITY INITIATIVES AND SUPPORT FOR CHILDREN AND YOUTH FACING CHALLENGES OF CHILD WELFARE, JUVENILE JUSTICE AND RACIAL JUSTICE.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0CHILD AND ADULT CARE FOOD PROGRAM STEP BY STEP ALSO WORKS WITH COMMUNITES TO ORGANIZE AND EXPAND AFTER SCHOOL FOOD PROGRAMS INCLUDING ARRANGING FOR TRANSPORTATION, RECRUITING STAFF, AND COORDINATING THE ORDERING OF OFFICE OF CHILD NUTRITION APPROVED FOOD. EACH OF THE INVOLVED SITES EXPANDED RECRUITMENT AND TRANSPORTATION AND PROVIDED SUPPER AND SNACK TO THE COMMUNITIES WITH THE HIGHEST RATE OF FREE AND REDUCED MEALS IN THEIR RESPECTIVE COUNTIES. WE ARE ALSO PILOTING FARM TO AFTER SCHOOL PROGRAMS IN PARTNERSHIP TO PROVIDE FRESH, LOCAL FOOD TO STUDENTS AND THEIR FAMILIES.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ADDITIONAL INCOME AND EXPENSES WERE DISCOVERED AFTER FILEING THE ORIGINAL RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS PREPARED BY A CPA AND PRESENTED TO THE EXECUTIVE DIRECTOR FOR REVIEW. THE DIRECTOR PRESENTS THE 990 TO THE BOARD FINANCE COMMITTEE FOR THEIR REVIEW AND APPROVAL. THE COMPLETED 990 IS THEN PRESENTED TO THE FULL BOARD OF DIRECTORS FOR REVIEW AND IS THEN SIGNED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REGULARLY AND CONSISTENTLY MONITOR COMPLIANCE WITH CONFLICT OF INTEREST POLICY. ALL ACTIVITIES OF THE ORGANIZATION ARE REVIEWED BY THE BOARD OF DIRECTORS OR LEGAL PROFESSIONALS. POTENTIAL CONFLICTS OF INTEREST ON THE BEHALF OF THE STAFF AND BOARD, IF ANY ARE REVIEWED AT EACH BOARD MEETING, AND DURING PLANNING MEETINGS IF APPLICABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD OF DIRECTORS HIRED A CONSULTANT TO DO A MARKET SURVEY FOR COMPARABLE COMPENSATION FOR ALL POSITIONS. ANNUALLY THE BOARD REVIEWS SALARIES AS A PART OF THE BUDGET PROCESS. THE BOARD OF DIRECTORS APPROVE ALL SALARIES AND WAGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SAME AS 3 ABOVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL RECORDS AND A PUBLIC COPY OF THE 990 ARE AVAILABLE DURING OUR REGULAR BUSINESS HOURS AT OUR CHARLESTON OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Amended return information
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
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