Civic Intelligence

Next Step Network Inc.

990 • Fiscal year 2016 • EIN 61-1656588

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 28, 2017

2005 Longest Ave 2nd FLLouisville, KY 40204

(502) 992-9416

Siviq Scores

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

Liabilities / Assets

76th percentile

0.29x

Higher debt load relative to assets than 76% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

81st percentile

0.38x

Higher debt load relative to revenue than 81% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

9th percentile

-35%

Higher net margin than 9% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

91st percentile

$118,472

Higher top officer pay than 91% of similar nonprofits.

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

15th percentile

-11%

Faster asset growth than 15% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

6th percentile

-47%

Faster revenue growth than 6% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$913,829

Down $115,406 (-11%) from 2015

Net Assets

Down

$647,247

Down $246,583 (-28%) from 2015

Liabilities

Up

$266,582

Up $131,177 (+97%) from 2015

Revenue

Down

$701,441

Down $628,399 (-47%) from 2015

Expenses

Up

$948,024

Up $167,480 (+21%) from 2015

Net Income

Down

-$246,583

Down $795,879 (-145%) 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 2014: $533,911Liabilities 2014: $49,868Net Assets 2014: $484,0432014Assets 2015: $1,029,235Liabilities 2015: $135,405Net Assets 2015: $893,8302015Assets 2016: $913,829Liabilities 2016: $266,582Net Assets 2016: $647,2472016Assets 2017: $1,145,149Liabilities 2017: $289,327Net Assets 2017: $855,8222017Assets 2018: $1,489,469Liabilities 2018: $387,229Net Assets 2018: $1,102,2402018Assets 2019: $1,894,150Liabilities 2019: $519,073Net Assets 2019: $1,375,0772019Assets 2020: $1,665,487Liabilities 2020: $214,755Net Assets 2020: $1,450,7322020Assets 2021: $1,772,171Liabilities 2021: $653,611Net Assets 2021: $1,118,5602021Assets 2022: $1,952,736Liabilities 2022: $463,662Net Assets 2022: $1,489,0742022Assets 2023: $1,862,455Liabilities 2023: $299,511Net Assets 2023: $1,562,9442023Assets 2024: $1,865,687Liabilities 2024: $245,604Net Assets 2024: $1,620,0832024

Highlighted filing

2016

Assets$913,829
Liabilities$266,582
Net Assets$647,247

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2014: $671,180Expenses 2014: $750,594Net Income 2014: -$79,4142014Revenue 2015: $1,329,840Expenses 2015: $780,544Net Income 2015: $549,2962015Revenue 2016: $701,441Expenses 2016: $948,024Net Income 2016: -$246,5832016Revenue 2017: $1,342,131Expenses 2017: $1,133,556Net Income 2017: $208,5752017Revenue 2018: $1,511,141Expenses 2018: $1,264,723Net Income 2018: $246,4182018Revenue 2019: $1,960,777Expenses 2019: $1,687,940Net Income 2019: $272,8372019Revenue 2020: $1,209,201Expenses 2020: $1,133,547Net Income 2020: $75,6542020Revenue 2021: $918,326Expenses 2021: $1,001,398Net Income 2021: -$83,0722021Revenue 2022: $1,239,287Expenses 2022: $868,773Net Income 2022: $370,5142022Revenue 2023: $1,058,582Expenses 2023: $984,712Net Income 2023: $73,8702023Revenue 2024: $1,147,273Expenses 2024: $1,090,134Net Income 2024: $57,1392024

Highlighted filing

2016

Revenue$701,441
Expenses$948,024
Net Income-$246,583
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 28, 2017
Return Version
2016v3.0
Gross Receipts
$701,441
Mission and Program Overview

Mission

Organizes, assists, and trains nonprofit organizations nationwide in parterning with the factory built housing industry to provide access to quality, affordable, and energy efficient housing for low-to-moderate income americans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$575,007$689,829▲ $114,822
Accounts Receivable$72,701$208,058▲ $135,357
Land, Buildings, and Equipment, Net$11,658$9,898▼ $1,760
Prepaid Expenses and Deferred Charges$4,869$4,373▼ $496
Pledges and Grants Receivable$365,000$1,671▼ $363,329
Total Assets$1,029,235$913,829▼ $115,406
Liabilities
Mortgage Notes Payable Secured by Investment Property$60,000$160,000▲ $100,000
Accounts Payable and Accrued Expenses$75,405$106,582▲ $31,177
Total Liabilities$135,405$266,582▲ $131,177
Net Assets / Fund Balance
Temporarily Rstr Net Assets$930,933$383,971▼ $546,962
Unrestricted Net Assets$-37,103$263,276▲ $300,379
Total Net Assets Fund Balance$893,830$647,247▼ $246,583
Total Liabilities and Net Assets / Fund Balance$1,029,235$913,829▼ $115,406

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,898$20,934$30,832
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Chris NicelyCEOFT$104,395$14,077$118,472
Stacey EppersonPresident &FT$104,492$3,033$107,525

Board Members and Trustees

NameTitle
Kathryn Gwatkin GouldingChairperson
Douglas K SmithVice-chairpe
Damon AllenBoard Member
David DanglerBoard Member
Frank OlsonBoard Member
Jeff SternBoard Member
Sheila RiceBoard Member
Emanuel LevyTreasurer
John GillespieTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$386,640
Program Service Revenue
$116,330
Investment Income
$0
Other Revenue
$198,471
All Other Contributions
$386,640
Change in Net Assets
$-246,583

Audited Revenue Reconciliation

Revenue per Audited Statements
$701,441
Total Revenue per Audited Statements
$701,441
Total Revenue per Form 990
$701,441
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$602,822
Other Expenses$309,338
Total Fundraising Expense$43,622
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$213,494$58,915$8,608$281,017
Current Officers, Directors, Trustees, and Key Employees$193,213$1,045$14,629$208,887
Travel$116,168$3,468$1,570$121,206
Other Employee Benefits$64,381$2,042$5,249$71,672
Fees for Services Other$40,801$573$3,951$45,325
Payroll Taxes$34,231$4,418$2,597$41,246
Benefits to Members$35,864--$35,864
Advertising$31,722$291$1,425$33,438
Information Technology$13,195$560$1,156$14,911
Fees for Services Accounting$7,443$4,113$687$12,243
Occupancy$8,160$576$864$9,600
Conferences and Meetings$9,497$6$10$9,513
Insurance$6,154$435$652$7,241
Depreciation Depletion$4,668$329$494$5,491
Office Expenses$5,075$78$216$5,369
Other Expenses$1,710$121$181$2,012
Interest$1,026$55$88$1,169
Fees for Services Legal-$782-$782
Total Functional Expenses$825,764$78,638$43,622$948,024

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$948,024
Total Expenses per Audited Statements$948,024
Total Expenses per Form 990$948,024
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
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Next step network engages its auditing firm to prepare the irs form 990, using information gathered from the annual audit as well as supplemental information provided by the next step network staff. Upon completion, the president reviews the draft form and makes amendments and/or corrections, if necessary. The draft form is then passed to the finance committee of the board of directors. This committee reviews the form and makes amendments and/or corrections, if necessary. The committee approves the final draft of the form and passes it to the president for signature. A copy of the form is distributed to the entire board of directors and members are affored the opportunity to ask questions about the form.

Form 990, Page 6, Part VI, Line 12C

Each year, officers, directors, and employees are distributed a copy of the conflict of interest policy and, on the form attached, state whether or not they believe they have a conflict and, if so, what they believe the nature of that conflict to be. The executive commitee of the board reviews each statement and takes action to investigate and, if necessary, resolve the conlfict.

Form 990, Page 6, Part VI, Line 15A

The board of directors performs a review of the president's compensation periodically. The executive comittee charges the boards human resource committee to research president compensation levels for similar organizations in regards to size, revenue, and mission both locally and nationally. The human resource commitee performs this research, compiles the information, and passes it on to the executive committee. The executive committee reviews the information, sets the level of compensation, and reports it to the remainder of the board. The research and the process are documented at the time it is performed; the process takes approximately two months to complete. As the organization does not compensate other board members and has no key employees a process for determining a compensation for others is not necessary

Form 990, Page 6, Part VI, Line 19

Next step network makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Request can be made by mail, email, telephone, or in person. If a request is made by mail, email or telephone, a copy of the requested document is forwarded to the individual making the request. If a request is made in person, a copy is made available to the individual for her/his inspeciton. If she/he wishes to take a copy with her/him, a copy is provided.

Filing and Contact Details

Filer

Filer Name
Next Step Network Inc
EIN
61-1656588
Phone
5029929416
Address
2005 LONGEST AVE 2ND FL, LOUISVILLE, KY 40204

Signing Officer

Name
Stacey Epperson
Title
President & Founder
Phone
5029929416
Signed
2017-07-28

Organization Details

Principal Officer
Stacey Epperson
Formed
2011
Legal Domicile
De
Voting Board Members
10
Independent Board Members
9
Employees
10

Preparer

Firm
Craft Noble & Company Pllc
Address
1018 IVAL JAMES BLVD STE B, RICHMOND, KY 40475
Preparer
P Jared Noble
Phone
8596234027
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Organizes, assists, and trains nonprofit organizations nationwide in parterning with the factory built housing industry to provide access to quality, affordable, and energy efficient housing for low-to-moderate income americans.

Form 990, Page 2, Part III, Line 4A

Holds contracts with leading home manufacturers who build homes to next step's specifications and delivers them to members with preferential pricing. In addition to working with its nonprofit network, next step engages directly with the manufactured housing industry through several focused programs. Next step supports the sustainability of its work by coordinating with national parters on policy change advocating that owners of manufactured homes have the same rights as owners of site-built homes.

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IRS990/InformationTechnologyGrp/ProgramServicesAmt013195
IRS990/InformationTechnologyGrp/TotalAmt014911
IRS990/InsuranceGrp/FundraisingAmt0652
IRS990/InsuranceGrp/ManagementAndGeneralAmt0435
IRS990/InsuranceGrp/ProgramServicesAmt06154
IRS990/InsuranceGrp/TotalAmt07241
IRS990/InterestGrp/FundraisingAmt088
IRS990/InterestGrp/ManagementAndGeneralAmt055
IRS990/InterestGrp/ProgramServicesAmt01026
IRS990/InterestGrp/TotalAmt01169
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt020934
IRS990/LandBldgEquipBasisNetGrp/BOYAmt011658
IRS990/LandBldgEquipBasisNetGrp/EOYAmt09898
IRS990/LandBldgEquipCostOrOtherBssAmt030832
IRS990/LegalDomicileStateCd0DE
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0ORGANIZES, ASSISTS, AND TRAINS NONPROFIT ORGANIZATIONS NATIONWIDE IN PARTERNING WITH THE FACTORY BUILT HOUSING INDUSTRY TO PROVIDE ACCESS TO QUALITY, AFFORDABLE, AND ENERGY EFFICIENT HOUSING FOR LOW-TO-MODERATE INCOME AMERICANS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt060000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0160000
IRS990/NetAssetsOrFundBalancesBOYAmt0893830
IRS990/NetAssetsOrFundBalancesEOYAmt0647247
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt0864
IRS990/OccupancyGrp/ManagementAndGeneralAmt0576
IRS990/OccupancyGrp/ProgramServicesAmt08160
IRS990/OccupancyGrp/TotalAmt09600
IRS990/OfficeExpensesGrp/FundraisingAmt0216
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt078
IRS990/OfficeExpensesGrp/ProgramServicesAmt05075
IRS990/OfficeExpensesGrp/TotalAmt05369
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt05249
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02042
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt064381
IRS990/OtherEmployeeBenefitsGrp/TotalAmt071672
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc1DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2TELEPHONE & INTERNET
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/FundraisingAmt0897
IRS990/OtherExpensesGrp/FundraisingAmt147
IRS990/OtherExpensesGrp/FundraisingAmt2301
IRS990/OtherExpensesGrp/FundraisingAmt3181
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0598
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt132
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2201
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3121
IRS990/OtherExpensesGrp/ProgramServicesAmt029637
IRS990/OtherExpensesGrp/ProgramServicesAmt16444
IRS990/OtherExpensesGrp/ProgramServicesAmt22881
IRS990/OtherExpensesGrp/ProgramServicesAmt31710
IRS990/OtherExpensesGrp/TotalAmt031132
IRS990/OtherExpensesGrp/TotalAmt16523
IRS990/OtherExpensesGrp/TotalAmt23383
IRS990/OtherExpensesGrp/TotalAmt32012
IRS990/OtherRevenueMiscGrp/BusinessCd0230000
IRS990/OtherRevenueMiscGrp/BusinessCd1230000
IRS990/OtherRevenueMiscGrp/Desc0GOVERNMENT SPONSORED ENTITY
IRS990/OtherRevenueMiscGrp/Desc1OTHER REVENUES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0164184
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt134287
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0164184
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt134287
IRS990/OtherRevenueTotalAmt0198471
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt08608
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt058915
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0213494
IRS990/OtherSalariesAndWagesGrp/TotalAmt0281017
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02597
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04418
IRS990/PayrollTaxesGrp/ProgramServicesAmt034231
IRS990/PayrollTaxesGrp/TotalAmt041246
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0365000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01671
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04869
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04373
IRS990/PrincipalOfficerNm0STACEY EPPERSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0230000
IRS990/ProgramServiceRevenueGrp/Desc0MANUFACTURER COMMISSIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0116330
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0116330
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01208129
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0274328
IRS990/PYOtherRevenueAmt015355
IRS990/PYProgramServiceRevenueAmt0106356
IRS990/PYRevenuesLessExpensesAmt0549296
IRS990/PYSalariesCompEmpBnftPaidAmt0506216
IRS990/PYTotalExpensesAmt0780544
IRS990/PYTotalRevenueAmt01329840
IRS990/ReconcilationRevenueExpnssAmt0-246583
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MANFACTURER COMMISSIONS 296,818 OTHER INCOME 213,826
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0386640
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01208129
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0352306
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0683396
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02630471
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0314801
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0314801
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0121711
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt041348
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt032784
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0510644
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt02630471
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0386640
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01208129
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0352306
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0683396
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02630471
IRS990ScheduleA/TotalSupportAmt03141115
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt09898
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020934
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt030832
IRS990ScheduleD/ExpensesSubtotalAmt0948024
IRS990ScheduleD/RevenueSubtotalAmt0701441
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09898
IRS990ScheduleD/TotalExpensesPerForm990Amt0948024
IRS990ScheduleD/TotalRevenuePerForm990Amt0701441
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0701441
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0948024
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZES, ASSISTS, AND TRAINS NONPROFIT ORGANIZATIONS NATIONWIDE IN PARTERNING WITH THE FACTORY BUILT HOUSING INDUSTRY TO PROVIDE ACCESS TO QUALITY, AFFORDABLE, AND ENERGY EFFICIENT HOUSING FOR LOW-TO-MODERATE INCOME AMERICANS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1HOLDS CONTRACTS WITH LEADING HOME MANUFACTURERS WHO BUILD HOMES TO NEXT STEP'S SPECIFICATIONS AND DELIVERS THEM TO MEMBERS WITH PREFERENTIAL PRICING. IN ADDITION TO WORKING WITH ITS NONPROFIT NETWORK, NEXT STEP ENGAGES DIRECTLY WITH THE MANUFACTURED HOUSING INDUSTRY THROUGH SEVERAL FOCUSED PROGRAMS. NEXT STEP SUPPORTS THE SUSTAINABILITY OF ITS WORK BY COORDINATING WITH NATIONAL PARTERS ON POLICY CHANGE ADVOCATING THAT OWNERS OF MANUFACTURED HOMES HAVE THE SAME RIGHTS AS OWNERS OF SITE-BUILT HOMES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NEXT STEP NETWORK ENGAGES ITS AUDITING FIRM TO PREPARE THE IRS FORM 990, USING INFORMATION GATHERED FROM THE ANNUAL AUDIT AS WELL AS SUPPLEMENTAL INFORMATION PROVIDED BY THE NEXT STEP NETWORK STAFF. UPON COMPLETION, THE PRESIDENT REVIEWS THE DRAFT FORM AND MAKES AMENDMENTS AND/OR CORRECTIONS, IF NECESSARY. THE DRAFT FORM IS THEN PASSED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS. THIS COMMITTEE REVIEWS THE FORM AND MAKES AMENDMENTS AND/OR CORRECTIONS, IF NECESSARY. THE COMMITTEE APPROVES THE FINAL DRAFT OF THE FORM AND PASSES IT TO THE PRESIDENT FOR SIGNATURE. A COPY OF THE FORM IS DISTRIBUTED TO THE ENTIRE BOARD OF DIRECTORS AND MEMBERS ARE AFFORED THE OPPORTUNITY TO ASK QUESTIONS ABOUT THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH YEAR, OFFICERS, DIRECTORS, AND EMPLOYEES ARE DISTRIBUTED A COPY OF THE CONFLICT OF INTEREST POLICY AND, ON THE FORM ATTACHED, STATE WHETHER OR NOT THEY BELIEVE THEY HAVE A CONFLICT AND, IF SO, WHAT THEY BELIEVE THE NATURE OF THAT CONFLICT TO BE. THE EXECUTIVE COMMITEE OF THE BOARD REVIEWS EACH STATEMENT AND TAKES ACTION TO INVESTIGATE AND, IF NECESSARY, RESOLVE THE CONLFICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS PERFORMS A REVIEW OF THE PRESIDENT'S COMPENSATION PERIODICALLY. THE EXECUTIVE COMITTEE CHARGES THE BOARDS HUMAN RESOURCE COMMITTEE TO RESEARCH PRESIDENT COMPENSATION LEVELS FOR SIMILAR ORGANIZATIONS IN REGARDS TO SIZE, REVENUE, AND MISSION BOTH LOCALLY AND NATIONALLY. THE HUMAN RESOURCE COMMITEE PERFORMS THIS RESEARCH, COMPILES THE INFORMATION, AND PASSES IT ON TO THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE REVIEWS THE INFORMATION, SETS THE LEVEL OF COMPENSATION, AND REPORTS IT TO THE REMAINDER OF THE BOARD. THE RESEARCH AND THE PROCESS ARE DOCUMENTED AT THE TIME IT IS PERFORMED; THE PROCESS TAKES APPROXIMATELY TWO MONTHS TO COMPLETE. AS THE ORGANIZATION DOES NOT COMPENSATE OTHER BOARD MEMBERS AND HAS NO KEY EMPLOYEES A PROCESS FOR DETERMINING A COMPENSATION FOR OTHERS IS NOT NECESSARY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NEXT STEP NETWORK MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. REQUEST CAN BE MADE BY MAIL, EMAIL, TELEPHONE, OR IN PERSON. IF A REQUEST IS MADE BY MAIL, EMAIL OR TELEPHONE, A COPY OF THE REQUESTED DOCUMENT IS FORWARDED TO THE INDIVIDUAL MAKING THE REQUEST. IF A REQUEST IS MADE IN PERSON, A COPY IS MADE AVAILABLE TO THE INDIVIDUAL FOR HER/HIS INSPECITON. IF SHE/HE WISHES TO TAKE A COPY WITH HER/HIM, A COPY IS PROVIDED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0NEXT STEP HOMES LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0465134633
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt0113903
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0DE
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0HOUSING
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt0131330
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt02005 LONGEST AVE 2ND FLOOR
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0LOUISVILLE
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0KY
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd040204
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0930933
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0383971
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01029235
IRS990/TotalAssetsEOYAmt0913829
IRS990/TotalAssetsGrp/BOYAmt01029235
IRS990/TotalAssetsGrp/EOYAmt0913829
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0386640
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt043622
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt078638
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0825764
IRS990/TotalFunctionalExpensesGrp/TotalAmt0948024
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0135405
IRS990/TotalLiabilitiesEOYAmt0266582
IRS990/TotalLiabilitiesGrp/BOYAmt0135405
IRS990/TotalLiabilitiesGrp/EOYAmt0266582
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0893830

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