Civic Intelligence

Stepping Stones Children'S Center

EIN 74-2431066 • 501(c)3 • Crested Butte, CO

Profile

Stepping stones fosters a nurturing environment that champoins creativity, independence and problem solving skills among children of all backgrounds. We are committed to promoting positive peer and caregiver relationships.

P O Box 1310Crested Butte, CO 81224-1310

n/A

Siviq Scores

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

Liabilities / Assets

67th percentile

0.09x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

55th percentile

0.03x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

45th percentile

2.2%

Higher net margin than 45% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

53rd percentile

4.4%

Faster asset growth than 53% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

13%

Faster revenue growth than 59% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$263,799

Up $11,103 (+4.4%) from 2023

Liabilities

Down

$23,948

Down $25,634 (-52%) from 2023

Net Assets

Up

$239,851

Up $36,737 (+18%) from 2023

Revenue

Up

$909,139

Up $103,064 (+13%) from 2023

Expenses

Up

$889,515

Up $92,580 (+12%) from 2023

Net Income

Up

$19,624

Up $10,484 (+115%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $165,650Liabilities 2010: $98,094Net Assets 2010: $67,5562010Assets 2011: $150,315Liabilities 2011: $99,250Net Assets 2011: $51,0652011Assets 2012: $160,620Liabilities 2012: $53,059Net Assets 2012: $107,5612012Assets 2013: $178,995Liabilities 2013: $45,206Net Assets 2013: $133,7892013Assets 2014: $196,876Liabilities 2014: $34,985Net Assets 2014: $161,8912014Assets 2015: $186,050Liabilities 2015: $22,113Net Assets 2015: $163,9372015Assets 2016: $142,924Liabilities 2016: $34,760Net Assets 2016: $108,1642016Assets 2017: $131,462Liabilities 2017: $50,263Net Assets 2017: $81,1992017Assets 2018: $109,314Liabilities 2018: $54,905Net Assets 2018: $54,4092018Assets 2019: $109,372Liabilities 2019: $57,657Net Assets 2019: $51,7152019Assets 2020: $169,711Liabilities 2020: $91,862Net Assets 2020: $77,8492020Assets 2021: $184,088Liabilities 2021: $91,750Net Assets 2021: $92,3382021Assets 2022: $254,593Liabilities 2022: $60,619Net Assets 2022: $193,9742022Assets 2023: $252,696Liabilities 2023: $49,582Net Assets 2023: $203,1142023Assets 2024: $263,799Liabilities 2024: $23,948Net Assets 2024: $239,8512024

Highlighted filing

2024

Assets$263,799
Liabilities$23,948
Net Assets$239,851

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $434,2992010Revenue 2011: $337,643Expenses 2011: $355,773Net Income 2011: -$18,1302011Revenue 2012: $375,026Expenses 2012: $318,530Net Income 2012: $56,4962012Expenses 2013: $410,0942013Revenue 2014: $497,339Expenses 2014: $469,237Net Income 2014: $28,1022014Revenue 2015: $472,338Expenses 2015: $470,292Net Income 2015: $2,0462015Revenue 2016: $415,090Expenses 2016: $474,863Net Income 2016: -$59,7732016Revenue 2017: $407,028Expenses 2017: $433,993Net Income 2017: -$26,9652017Revenue 2018: $404,994Expenses 2018: $431,785Net Income 2018: -$26,7912018Revenue 2019: $416,445Expenses 2019: $419,338Net Income 2019: -$2,8932019Revenue 2020: $461,919Expenses 2020: $435,785Net Income 2020: $26,1342020Revenue 2021: $601,823Expenses 2021: $587,334Net Income 2021: $14,4892021Revenue 2022: $788,451Expenses 2022: $686,815Net Income 2022: $101,6362022Revenue 2023: $806,075Expenses 2023: $796,935Net Income 2023: $9,1402023Revenue 2024: $909,139Expenses 2024: $889,515Net Income 2024: $19,6242024

Highlighted filing

2024

Revenue$909,139
Expenses$889,515
Net Income$19,624

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.64$0.24$2.40$9.09$8.90$0.20
2023Detailed filing. Detailed filing data is available for this year.$2.53$0.50$2.03$8.06$7.97$0.09
2022Detailed filing. Detailed filing data is available for this year.$2.55$0.61$1.94$7.88$6.87$1.02
2021Detailed filing. Detailed filing data is available for this year.$1.84$0.92$0.92$6.02$5.87$0.14
2020Detailed filing. Detailed filing data is available for this year.$1.70$0.92$0.78$4.62$4.36$0.26
2019Detailed filing. Detailed filing data is available for this year.$1.09$0.58$0.52$4.16$4.19$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.09$0.55$0.54$4.05$4.32$0.27
2017Detailed filing. Detailed filing data is available for this year.$1.31$0.50$0.81$4.07$4.34$0.27
2016Detailed filing. Detailed filing data is available for this year.$1.43$0.35$1.08$4.15$4.75$0.60
2015Detailed filing. Detailed filing data is available for this year.$1.86$0.22$1.64$4.72$4.70$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.97$0.35$1.62$4.97$4.69$0.28
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.79$0.45$1.34$4.10
2012Summary only. Only limited summary data is available for this year.$1.61$0.53$1.08$3.75$3.19$0.56
2011Summary only. Only limited summary data is available for this year.$1.50$0.99$0.51$3.38$3.56$0.18
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.66$0.98$0.68$4.34
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 15, 2025
Return Version
2023v6.0
Gross Receipts
$909,139
Mission and Program Overview

Mission

To provide a nurturing, safe, and engaging environment for children that promotes creativity, self-esteem, and positive relationships with peers, teachers, and caregivers.

Stepping stones fosters a nurturing environment that champoins creativity, independence and problem solving skills among children of all backgrounds. We are committed to promoting positive peer and caregiver relationships.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$128,256$158,639▲ $30,383
Land, Buildings, and Equipment, Net$116,415$100,670▼ $15,745
Prepaid Expenses and Deferred Charges$3,815$3,489▼ $326
Accounts Receivable$4,210$1,001▼ $3,209
Total Assets$252,696$263,799▲ $11,103
Liabilities
Accounts Payable and Accrued Expenses$49,582$23,948▼ $25,634
Total Liabilities$49,582$23,948▼ $25,634
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$203,114$239,851▲ $36,737
Total Net Assets Fund Balance$203,114$239,851▲ $36,737
Total Liabilities and Net Assets / Fund Balance$252,696$263,799▲ $11,103

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$80,166$250,947$331,113
Equipment$20,504$48,205$68,709
Land$0--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Audrey CampbellPresident
Kirsten OldreadDirector
Brittany BuckmanSecretary
Ashley MacleodTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$177,958
Program Service Revenue
$730,531
Investment Income
$650
Other Revenue
$0
All Other Contributions
$57,378
Change in Net Assets
$19,624
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$681,589
Other Expenses$132,922
Grants and Similar Amounts Paid$75,004
Total Fundraising Expense$1,523
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$619,483$0$0$619,483
Grants to Domestic Individuals$75,004--$75,004
Payroll Taxes$47,819$0$0$47,819
Occupancy$31,134$0$0$31,134
All Other Expenses$24,069$0$1,523$25,592
Depreciation Depletion$15,744$0$0$15,744
Fees for Services Accounting$13,200$1,995$0$15,195
Insurance$12,107$0$0$12,107
Other Employee Benefits$10,705$0$0$10,705
Office Expenses$6,549$0$0$6,549
Other Expenses$3,816$0$0$3,816
Pension Plan Contributions$3,582$0$0$3,582
Fees for Services Other$1,049$0$0$1,049
Interest$807$0$0$807
Total Functional Expenses$885,997$1,995$1,523$889,515
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
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
No
Conflict-of-interest policy
No
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 CHILDREN'S CENTER
EIN
74-2431066
Phone
9703495288
Address
P O BOX 1310, CRESTED BUTTE, CO 81224-1310

Signing Officer

Name
Courtney Okes
Title
Officer
Phone
9703495288
Signed
2025-07-15

Organization Details

Principal Officer
Courtney Okes
Formed
1986
Legal Domicile
Co
Voting Board Members
4
Independent Board Members
4
Employees
38
Volunteers
30

Preparer

Firm
Agr Tax & Accounting Inc
Address
214 6th St Suite 11, Crested Butte, CO 81224
Preparer
Anna Rubina
Phone
9703555993
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The 990 was reviewed by the treasurer of the board and the executive director.

Pt VI, Line 15A

The board of directors reviews and approves the executive directors annual salary,with no participation by the executive director or other interested persons. The salary is determined by using comparable market data for similar postions in other non-profits.

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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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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt019624
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0731181
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0177958
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0142949
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0229692
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt092880
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0121016
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0764495
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt0500000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt0500000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt0500000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt060000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt01560000
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0650
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt010
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt012
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0676
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02780521
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99970
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt02324495
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0177958
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0642949
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0729692
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0592880
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0181016
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02324495
IRS990ScheduleA/TotalSupportAmt02325171
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/EquipmentGrp/BookValueAmt020504
IRS990ScheduleD/EquipmentGrp/DepreciationAmt048205
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt068709
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt080166
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0250947
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0331113
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0100670
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt020908
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt154096
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0TUITION ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1UPK GRANT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt014
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt115
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The grants are directly applied to each individuals tuition.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt I Line 2
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 WAS REVIEWED BY THE TREASURER OF THE BOARD AND THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE EXECUTIVE DIRECTORS ANNUAL SALARY,WITH NO PARTICIPATION BY THE EXECUTIVE DIRECTOR OR OTHER INTERESTED PERSONS. THE SALARY IS DETERMINED BY USING COMPARABLE MARKET DATA FOR SIMILAR POSTIONS IN OTHER NON-PROFITS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15a
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0252696
IRS990/TotalAssetsEOYAmt0263799
IRS990/TotalAssetsGrp/BOYAmt0252696
IRS990/TotalAssetsGrp/EOYAmt0263799
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0177958
IRS990/TotalEmployeeCnt038
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01523
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01995
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0885997
IRS990/TotalFunctionalExpensesGrp/TotalAmt0889515
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt049582
IRS990/TotalLiabilitiesEOYAmt023948
IRS990/TotalLiabilitiesGrp/BOYAmt049582
IRS990/TotalLiabilitiesGrp/EOYAmt023948
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0203114
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0239851
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0885997
IRS990/TotalProgramServiceRevenueAmt0730531
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0731181
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0909139
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0252696
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0263799
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0476 CASCADILLA ST
IRS990/USAddress/CityNm0CRESTED BUTTE
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd081224
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0COURTNEY OKES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum09703495288
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0STEPPING STONES CHILDREN'S CENTER
ReturnHeader/Filer/BusinessNameControlTxt0STEP
ReturnHeader/Filer/EIN0742431066
ReturnHeader/Filer/PhoneNum09703495288
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 1310
ReturnHeader/Filer/USAddress/CityNm0CRESTED BUTTE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd0812241310
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0934322793
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Agr Tax & Accounting Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0214 6th St Suite 11
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Crested Butte
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd081224
ReturnHeader/PreparerPersonGrp/PhoneNum09703555993
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Anna Rubina

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