Civic Intelligence

Stepping Stones Educational Therapy Center Inc.

990 • Fiscal year 2014 • EIN 58-1903238

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 12, 2014

141 Futral Road30224

(770) 229-5511

Siviq Scores

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

Liabilities / Assets

70th percentile

0.33x

Higher debt load relative to assets than 70% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

79th percentile

0.63x

Higher debt load relative to revenue than 79% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

31st percentile

-3.1%

Higher net margin than 31% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

31st percentile

-2.3%

Faster asset growth than 31% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

24th percentile

-7.4%

Faster revenue growth than 24% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2014

Assets

Down

$2,155,198

Down $50,612 (-2.3%) from 2013

Net Assets

Down

$1,440,722

Down $35,002 (-2.4%) from 2013

Liabilities

Down

$714,476

Down $15,610 (-2.1%) from 2013

Revenue

$1,127,289

No earlier filing loaded for comparison.

Expenses

Down

$1,162,291

Down $2,672 (-0.2%) from 2013

Net Income

-$35,002

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,430,611Liabilities 2011: $748,719Net Assets 2011: $1,681,8922011Assets 2012: $2,166,582Liabilities 2012: $748,599Net Assets 2012: $1,417,9832012Assets 2013: $2,205,810Liabilities 2013: $730,086Net Assets 2013: $1,475,7242013Assets 2014: $2,155,198Liabilities 2014: $714,476Net Assets 2014: $1,440,7222014Assets 2015: $2,029,027Liabilities 2015: $692,984Net Assets 2015: $1,336,0432015Assets 2016: $1,942,610Liabilities 2016: $671,263Net Assets 2016: $1,271,3472016Assets 2017: $1,915,247Liabilities 2017: $635,647Net Assets 2017: $1,279,6002017Assets 2018: $1,790,917Liabilities 2018: $624,285Net Assets 2018: $1,166,6322018Assets 2019: $1,664,651Liabilities 2019: $596,588Net Assets 2019: $1,068,0632019Assets 2020: $1,632,830Liabilities 2020: $720,410Net Assets 2020: $912,4202020Assets 2021: $1,678,499Liabilities 2021: $689,109Net Assets 2021: $989,3902021Assets 2022: $1,605,309Liabilities 2022: $355,940Net Assets 2022: $1,249,3692022Assets 2023: $1,849,930Liabilities 2023: $291,475Net Assets 2023: $1,558,4552023Assets 2024: $1,743,391Liabilities 2024: $166,002Net Assets 2024: $1,577,3892024Assets 2025: $1,527,689Liabilities 2025: $12,683Net Assets 2025: $1,515,0062025

Highlighted filing

2014

Assets$2,155,198
Liabilities$714,476
Net Assets$1,440,722

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,419,708Expenses 2011: $1,351,115Net Income 2011: $68,5932011Expenses 2012: $1,334,4842012Expenses 2013: $1,164,9632013Revenue 2014: $1,127,289Expenses 2014: $1,162,291Net Income 2014: -$35,0022014Revenue 2015: $957,273Expenses 2015: $1,061,952Net Income 2015: -$104,6792015Revenue 2016: $1,042,983Expenses 2016: $1,107,679Net Income 2016: -$64,6962016Revenue 2017: $1,087,139Expenses 2017: $1,078,886Net Income 2017: $8,2532017Revenue 2018: $987,412Expenses 2018: $1,072,568Net Income 2018: -$85,1562018Revenue 2019: $1,028,546Expenses 2019: $1,131,855Net Income 2019: -$103,3092019Revenue 2020: $956,775Expenses 2020: $1,188,541Net Income 2020: -$231,7662020Revenue 2021: $1,056,779Expenses 2021: $1,152,990Net Income 2021: -$96,2112021Revenue 2022: $1,273,916Expenses 2022: $1,154,957Net Income 2022: $118,9592022Revenue 2023: $1,131,164Expenses 2023: $822,078Net Income 2023: $309,0862023Revenue 2024: $1,165,960Expenses 2024: $1,191,917Net Income 2024: -$25,9572024Revenue 2025: $1,297,023Expenses 2025: $1,365,998Net Income 2025: -$68,9752025

Highlighted filing

2014

Revenue$1,127,289
Expenses$1,162,291
Net Income-$35,002
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 12, 2014
Return Version
2013v3.1
Gross Receipts
$1,140,260
Mission and Program Overview

Mission

To educate children, challenging each child to reach his/her potential academically, physically, and emotionally.

Educational therapy services for the development of mentally delayed handicapped children ages infant to 12 years old. In addition, preschool activities for all preschool aged children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,804,060$1,745,437▼ $58,623
Investments in Publicly Traded Securities$225,270$250,166▲ $24,896
Cash and Non-Interest-Bearing Accounts$176,480$159,595▼ $16,885
Savings and Temporary Cash Investments-$0-
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,205,810$2,155,198▼ $50,612
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$719,076$702,043▼ $17,033
Accounts Payable and Accrued Expenses$11,010$12,433▲ $1,423
Total Liabilities$730,086$714,476▼ $15,610
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,180,066$1,180,066→ $0
Temporarily Rstr Net Assets$224,930$224,930→ $0
Unrestricted Net Assets$70,728$35,726▼ $35,002
Total Net Assets Fund Balance$1,475,724$1,440,722▼ $35,002
Total Liabilities and Net Assets / Fund Balance$2,205,810$2,155,198▼ $50,612

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,620,677$653,959$2,274,636
Equipment$24,760$193,766$218,526
Land$100,000-$100,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Amanda RemingtonPresident
Billy L Thomas JrExecutive Director
Chad DoughtieSecretary
Wade MillerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$148,333
Program Service Revenue
$722,344
Investment Income
$25,226
Other Revenue
$231,386
All Other Contributions
$148,333
Change in Net Assets
$-35,002
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$600,349
Other Expenses$561,942
Total Fundraising Expense$36,149
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$503,316$48,858-$552,174
Fees for Services Management-$58,274$33,498$91,772
Depreciation Depletion$56,144$6,238-$62,382
Payroll Taxes$44,321$3,854-$48,175
Interest$37,539$4,640-$42,179
All Other Expenses$35,461--$35,461
Insurance$25,603--$25,603
Other Expenses$10,971--$10,971
Fees for Services Accounting-$6,300-$6,300
Advertising$1,662-$2,651$4,313
Office Expenses$1,968$1,968-$3,936
Conferences and Meetings-$181-$181
Total Functional Expenses$995,829$130,313$36,149$1,162,291
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$244,357
Fundraising Direct Expenses$12,971
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$202,848$202,848-$202,848
Event 2$24,147$24,147$10,221$13,926
Total Events$244,357$244,357$12,971$231,386
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
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

EIN
58-1903238
Phone
7702295511

Signing Officer

Name
Lee Thomas
Title
Executive Director
Signed
2014-11-12
Discuss with paid preparer
Yes

Organization Details

Formed
1990
Legal Domicile
Ga
Voting Board Members
4
Independent Board Members
0
Employees
34

Preparer

Preparer
Tom Melvin CPA
Phone
7702275008
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IRS990/PYContributionsGrantsAmt0397507
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt017766
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0507825
IRS990/PYOtherRevenueAmt051077
IRS990/PYProgramServiceRevenueAmt0756354
IRS990/PYRevenuesLessExpensesAmt057741
IRS990/PYSalariesCompEmpBnftPaidAmt0657138
IRS990/PYTotalExpensesAmt01164963
IRS990/PYTotalRevenueAmt01222704
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-35002
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0467931
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0299729
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0552669
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0458743
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IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0123
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0123
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0107
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0121
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0585
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt025105
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt017655
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt06803
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt047367
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt013848
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0110778
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95260
IRS990ScheduleA/PublicSupportPY170Pct00.99180
IRS990ScheduleA/PublicSupportTotal170Amt02238499
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0459427
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0467931
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0299729
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0552669
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0458743
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02238499
IRS990ScheduleA/TotalSupportAmt02349862
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01620677
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0653959
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02274636
IRS990ScheduleD/EquipmentGrp/BookValueAmt024760
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0193766
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0218526
IRS990ScheduleD/LandGrp/BookValueAmt0100000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0100000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01745437
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt012971
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0202848
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt024147
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt017362
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0244357
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0202848
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt024147
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt017362
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0244357
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0CAPITAL DEBT CAMPAIGN
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0FALL EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0231386
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt02750
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt012971
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt010221
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IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0224930
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0224930
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02205810
IRS990/TotalAssetsEOYAmt02155198
IRS990/TotalAssetsGrp/BOYAmt02205810
IRS990/TotalAssetsGrp/EOYAmt02155198
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0148333
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt036149
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0130313
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0995829
IRS990/TotalFunctionalExpensesGrp/TotalAmt01162291
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0730086
IRS990/TotalLiabilitiesEOYAmt0714476
IRS990/TotalLiabilitiesGrp/BOYAmt0730086
IRS990/TotalLiabilitiesGrp/EOYAmt0714476
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01475724
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01440722
IRS990/TotalProgramServiceExpensesAmt0995829
IRS990/TotalProgramServiceRevenueAmt0722344
IRS990/TotalRevenueGrp/ExclusionAmt028538
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0747570
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01127289
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02205810
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02155198
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.53$0.01$1.52$1.30$1.37$0.07
2024Summary only. Only limited summary data is available for this year.$1.74$0.17$1.58$1.17$1.19$0.03
2023Summary only. Only limited summary data is available for this year.$1.85$0.29$1.56$1.13$0.82$0.31
2022Summary only. Only limited summary data is available for this year.$1.61$0.36$1.25$1.27$1.15$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.68$0.69$0.99$1.06$1.15$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$0.72$0.91$0.96$1.19$0.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.66$0.60$1.07$1.03$1.13$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.79$0.62$1.17$0.99$1.07$0.09
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.92$0.64$1.28$1.09$1.08$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.94$0.67$1.27$1.04$1.11$0.06
2015Detailed filing. Detailed filing data is available for this year.$2.03$0.69$1.34$0.96$1.06$0.10
2014Detailed filing. Detailed filing data is available for this year.$2.16$0.71$1.44$1.13$1.16$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.73$1.48$1.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.17$0.75$1.42$1.33
2011Summary only. Only limited summary data is available for this year.$2.43$0.75$1.68$1.42$1.35$0.07
Peer Organizations

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