Civic Intelligence

Montgomery S T E P Foundation

990 • Fiscal year 2022 • EIN 63-0986017

Oct 01, 2021 to Sep 30, 2022 • Filed on Aug 10, 2023

PO Box 193Montgomery, AL 36101-0193

(334) 262-3141

Siviq Scores

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

Liabilities / Assets

74th percentile

0.04x

Higher debt load relative to assets than 74% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

71st percentile

0.02x

Higher debt load relative to revenue than 71% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

66th percentile

16%

Higher net margin than 66% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

83rd percentile

47%

Faster asset growth than 83% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

56th percentile

17%

Faster revenue growth than 56% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$120,569

Up $38,638 (+47%) from 2021

Net Assets

Up

$115,596

Up $38,987 (+51%) from 2021

Liabilities

Down

$4,973

Down $349 (-6.6%) from 2021

Revenue

Up

$238,182

Up $34,445 (+17%) from 2021

Expenses

Up

$199,195

Up $10,477 (+5.6%) from 2021

Net Income

Up

$38,987

Up $23,968 (+160%) from 2021

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2010: $58,710Liabilities 2010: $68,228Net Assets 2010: -$9,5182010Assets 2011: $83,519Liabilities 2011: $56,215Net Assets 2011: $27,3042011Assets 2012: $47,124Liabilities 2012: $38,137Net Assets 2012: $8,9872012Assets 2013: $53,571Liabilities 2013: $1,512Net Assets 2013: $52,0592013Assets 2014: $46,972Liabilities 2014: $3,326Net Assets 2014: $43,6462014Assets 2015: $49,366Liabilities 2015: $4,017Net Assets 2015: $45,3492015Assets 2016: $25,526Liabilities 2016: $1,437Net Assets 2016: $24,0892016Assets 2017: $73,290Liabilities 2017: $2,257Net Assets 2017: $71,0332017Assets 2018: $56,366Liabilities 2018: $3,958Net Assets 2018: $52,4082018Assets 2019: $35,185Liabilities 2019: $5,863Net Assets 2019: $29,3222019Assets 2020: $65,149Liabilities 2020: $3,559Net Assets 2020: $61,5902020Assets 2021: $81,931Liabilities 2021: $5,322Net Assets 2021: $76,6092021Assets 2022: $120,569Liabilities 2022: $4,973Net Assets 2022: $115,5962022Assets 2023: $204,956Liabilities 2023: $13,048Net Assets 2023: $191,9082023Assets 2024: $220,068Liabilities 2024: $7,312Net Assets 2024: $212,7562024

Highlighted filing

2022

Assets$120,569
Liabilities$4,973
Net Assets$115,596

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $429,020Expenses 2010: $411,075Net Income 2010: $17,9452010Revenue 2011: $332,577Expenses 2011: $295,755Net Income 2011: $36,8222011Expenses 2012: $213,6452012Revenue 2013: $250,227Expenses 2013: $207,155Net Income 2013: $43,0722013Revenue 2014: $202,959Expenses 2014: $211,372Net Income 2014: -$8,4132014Revenue 2015: $218,217Expenses 2015: $216,514Net Income 2015: $1,7032015Revenue 2016: $151,153Expenses 2016: $172,413Net Income 2016: -$21,2602016Revenue 2017: $186,889Expenses 2017: $139,945Net Income 2017: $46,9442017Revenue 2018: $152,418Expenses 2018: $171,043Net Income 2018: -$18,6252018Revenue 2019: $153,846Expenses 2019: $176,932Net Income 2019: -$23,0862019Revenue 2020: $218,679Expenses 2020: $186,411Net Income 2020: $32,2682020Revenue 2021: $203,737Expenses 2021: $188,718Net Income 2021: $15,0192021Revenue 2022: $238,182Expenses 2022: $199,195Net Income 2022: $38,9872022Revenue 2023: $279,294Expenses 2023: $202,982Net Income 2023: $76,3122023Revenue 2024: $215,509Expenses 2024: $194,661Net Income 2024: $20,8482024

Highlighted filing

2022

Revenue$238,182
Expenses$199,195
Net Income$38,987
Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Aug 10, 2023
Return Version
2021v4.0
Gross Receipts
$238,182
Mission and Program Overview

Mission

YOUTH SERVICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$56,509$96,866▲ $40,357
Pledges and Grants Receivable$17,739$16,589▼ $1,150
Land, Buildings, and Equipment, Net$5,970$5,271▼ $699
Prepaid Expenses and Deferred Charges$1,713$1,843▲ $130
Total Assets$81,931$120,569▲ $38,638
Liabilities
Accounts Payable and Accrued Expenses$5,322$4,973▼ $349
Total Liabilities$5,322$4,973▼ $349
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$76,609$115,596▲ $38,987
Total Net Assets Fund Balance$76,609$115,596▲ $38,987
Total Liabilities and Net Assets / Fund Balance$81,931$120,569▲ $38,638

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$161$12,707$12,868
Equipment$5,110$1,650$6,760
Compensation and Service Providers

Board Members and Trustees

NameTitle
Coretta PittersChairman
Michael JonesVice Chairma
Barbara HarrisBoard Member
Carolyn HueyBoard Member
Jeff PregBoard Member
Jerry SailorsBoard Member
Raymond HawthorneBoard Member
Rosalyn KingBoard Member
Nan LloydTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$237,411
Program Service Revenue
$0
Investment Income
$42
Other Revenue
$729
All Other Contributions
$78,057
Change in Net Assets
$38,987

Audited Revenue Reconciliation

Revenue per Audited Statements
$238,182
Total Revenue per Audited Statements
$238,182
Total Revenue per Form 990
$238,182
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$162,298
Other Expenses$36,897
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$135,337$15,037-$150,374
Payroll Taxes$10,354$1,150-$11,504
Office Expenses$4,094$4,591-$8,685
Insurance-$5,955-$5,955
Occupancy$2,730$1,170-$3,900
Fees for Services Accounting$2,456$819-$3,275
Travel$349$1,396-$1,745
All Other Expenses$1,179$486-$1,665
Depreciation Depletion$969$414-$1,383
Other Expenses$634$600-$600
Information Technology-$429-$429
Other Employee Benefits$210$210-$420
Total Functional Expenses$161,132$38,063$0$199,195

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$199,195
Total Expenses per Audited Statements$199,195
Total Expenses per Form 990$199,195
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
Backup withholding compliance
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
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, Page 6, Part VI, Line 11B

Executive director and officer reviews before signing

Form 990, Page 6, Part VI, Line 19

Documents are available upon request at the physical office.

Filing and Contact Details

Filer

Filer Name
Montgomery Step Foundation Inc
EIN
63-0986017
Phone
3342623141
Address
PO BOX 193, MONTGOMERY, AL 36101-0193

Signing Officer

Name
Sederick Fluker
Title
Executive Director
Phone
3342623141
Signed
2023-08-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sederick Fluker
Voting Board Members
9
Independent Board Members
9
Employees
5

Preparer

Firm
Diamond Carmichael & Gary Pa
Address
475 S HULL ST, MONTGOMERY, AL 36104
Preparer
James D Carmichael
Phone
3348347720
Supplemental Narrative

Additional Explanations

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

Provide community support for disadvantaged youth

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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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IRS990ScheduleD/TotalExpensesPerForm990Amt0199195
IRS990ScheduleD/TotalRevenuePerForm990Amt0238182
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0238182
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0199195
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDE COMMUNITY SUPPORT FOR DISADVANTAGED YOUTH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXECUTIVE DIRECTOR AND OFFICER REVIEWS BEFORE SIGNING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE PHYSICAL OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt081931
IRS990/TotalAssetsEOYAmt0120569
IRS990/TotalAssetsGrp/BOYAmt081931
IRS990/TotalAssetsGrp/EOYAmt0120569
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0237411
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt038063
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0161132
IRS990/TotalFunctionalExpensesGrp/TotalAmt0199195
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05322
IRS990/TotalLiabilitiesEOYAmt04973
IRS990/TotalLiabilitiesGrp/BOYAmt05322
IRS990/TotalLiabilitiesGrp/EOYAmt04973
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt076609
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0115596
IRS990/TotalOtherProgSrvcExpenseAmt0969
IRS990/TotalProgramServiceExpensesAmt0161132
IRS990/TotalRevenueGrp/ExclusionAmt0771
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0238182
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt081931
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0120569
IRS990/TravelGrp/ManagementAndGeneralAmt01396
IRS990/TravelGrp/ProgramServicesAmt0349
IRS990/TravelGrp/TotalAmt01745
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 193
IRS990/USAddress/CityNm0MONTGOMERY
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd0361010193
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.MONTGOMERYSTEP.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SEDERICK FLUKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03342623141
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-08-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MONTGOMERY STEP FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0MONT
ReturnHeader/Filer/EIN0630986017
ReturnHeader/Filer/PhoneNum03342623141
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 193
ReturnHeader/Filer/USAddress/CityNm0MONTGOMERY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd0361010193
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0630634040
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DIAMOND CARMICHAEL & GARY PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0475 S HULL ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MONTGOMERY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd036104
ReturnHeader/PreparerPersonGrp/PhoneNum03348347720
ReturnHeader/PreparerPersonGrp/PreparationDt02023-08-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES D CARMICHAEL
ReturnHeader/ReturnTs02023-08-15T12:31:51-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SEDERICK
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FLUKER
ReturnHeader/TaxPeriodBeginDt02021-10-01
ReturnHeader/TaxPeriodEndDt02022-09-30
ReturnHeader/TaxYr02021

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.20$0.07$2.13$2.16$1.95$0.21
2023Detailed filing. Detailed filing data is available for this year.$2.05$0.13$1.92$2.79$2.03$0.76
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.05$1.16$2.38$1.99$0.39
2021Detailed filing. Detailed filing data is available for this year.$0.82$0.05$0.77$2.04$1.89$0.15
2020Detailed filing. Detailed filing data is available for this year.$0.65$0.04$0.62$2.19$1.86$0.32
2019Detailed filing. Detailed filing data is available for this year.$0.35$0.06$0.29$1.54$1.77$0.23
2018Detailed filing. Detailed filing data is available for this year.$0.56$0.04$0.52$1.52$1.71$0.19
2017Detailed filing. Detailed filing data is available for this year.$0.73$0.02$0.71$1.87$1.40$0.47
2016Detailed filing. Detailed filing data is available for this year.$0.26$0.01$0.24$1.51$1.72$0.21
2015Detailed filing. Detailed filing data is available for this year.$0.49$0.04$0.45$2.18$2.17$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.47$0.03$0.44$2.03$2.11$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.02$0.52$2.50$2.07$0.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.38$0.09$2.14
2011Summary only. Only limited summary data is available for this year.$0.84$0.56$0.27$3.33$2.96$0.37
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.68$0.10$4.29$4.11$0.18