Civic Intelligence

Next Step Resources Center Inc.

990 • Fiscal year 2024 • EIN 81-1510377

Jan 01, 2024 to Dec 31, 2024 • Filed on Feb 20, 2025

1817 Old York Hwy EDunlap, TN 37327

(423) 949-9190

Siviq Scores

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

Liabilities / Assets

81st percentile

0.15x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.14x

Higher debt load relative to revenue than 84% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

29th percentile

-7.8%

Higher net margin than 29% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$64,348

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 18.5% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

34th percentile

-8.5%

Faster asset growth than 34% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

6.8%

Faster revenue growth than 55% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$321,322

Down $29,751 (-8.5%) from 2023

Net Assets

Down

$274,152

Down $26,960 (-9.0%) from 2023

Liabilities

Down

$47,170

Down $2,791 (-5.6%) from 2023

Revenue

Up

$347,840

Up $22,266 (+6.8%) from 2023

Expenses

Up

$374,800

Up $115,009 (+44%) from 2023

Net Income

Down

-$26,960

Down $92,743 (-141%) from 2023

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2016: $88,341Liabilities 2016: $90,1022016Assets 2017: $99,697Liabilities 2017: $94,1772017Assets 2018: $112,854Liabilities 2018: $97,1802018Assets 2019: $166,195Liabilities 2019: $71,779Net Assets 2019: $94,4162019Assets 2020: $182,923Liabilities 2020: $65,298Net Assets 2020: $117,6252020Assets 2021: $237,522Liabilities 2021: $60,158Net Assets 2021: $177,3642021Assets 2022: $264,584Liabilities 2022: $29,255Net Assets 2022: $235,3292022Assets 2023: $351,073Liabilities 2023: $49,961Net Assets 2023: $301,1122023Assets 2024: $321,322Liabilities 2024: $47,170Net Assets 2024: $274,1522024

Highlighted filing

2024

Assets$321,322
Liabilities$47,170
Net Assets$274,152

Operations Trend

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

$400K$200K$0-$200KRevenue 2016: $34,882Expenses 2016: $38,404Net Income 2016: -$3,5222016Revenue 2017: $117,573Expenses 2017: $110,292Net Income 2017: $7,2812017Revenue 2018: $120,506Expenses 2018: $110,353Net Income 2018: $10,1532018Revenue 2019: $111,805Expenses 2019: $108,415Net Income 2019: $3,3902019Revenue 2020: $124,321Expenses 2020: $101,112Net Income 2020: $23,2092020Revenue 2021: $176,073Expenses 2021: $116,334Net Income 2021: $59,7392021Revenue 2022: $210,854Expenses 2022: $152,889Net Income 2022: $57,9652022Revenue 2023: $325,574Expenses 2023: $259,791Net Income 2023: $65,7832023Revenue 2024: $347,840Expenses 2024: $374,800Net Income 2024: -$26,9602024

Highlighted filing

2024

Revenue$347,840
Expenses$374,800
Net Income-$26,960
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 20, 2025
Return Version
2024v5.0
Gross Receipts
$366,477
Mission and Program Overview

Mission

Pregnancy resource center

To minister to and serve those facing difficult pregnancy decisions with life-affirming alternatives and support. We achieve our mission by: providing life-affirming alternatives to abortion, empowering parents to be healthy and hopeful, presenting the gospel of jesus christ

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$288,285$243,622▼ $44,663
Cash and Non-Interest-Bearing Accounts$56,870$53,309▼ $3,561
Pledges and Grants Receivable-$16,470-
Prepaid Expenses and Deferred Charges$5,918$7,921▲ $2,003
Total Assets$351,073$321,322▼ $29,751
Liabilities
Mortgage Notes Payable Secured by Investment Property$48,176$44,653▼ $3,523
Accounts Payable and Accrued Expenses$1,785$2,517▲ $732
Total Liabilities$49,961$47,170▼ $2,791
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$296,969$273,190▼ $23,779
Net Assets With Donor Restrictions$4,143$962▼ $3,181
Total Net Assets Fund Balance$301,112$274,152▼ $26,960
Total Liabilities and Net Assets / Fund Balance$351,073$321,322▼ $29,751

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$250,543$53,860$304,403
Equipment$-11,921$79,421$67,500
Land$5,000-$5,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Debbie ChandlerDirectorpresidentFT$64,348$64,348

Board Members and Trustees

NameTitle
Allen JonesVice Chair
Adam GreenVice Presidentchair
Bill PhillipsBoard Member
Brenda KearnsBoard Member
Sue Ann LockhartBoard Member
Cassi SummersSecretary
Debbie ReidTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$176,557
Program Service Revenue
$0
Investment Income
$1,225
Other Revenue
$170,058
All Other Contributions
$64,489
Change in Net Assets
$-26,960

Audited Revenue Reconciliation

Revenue per Audited Statements
$347,840
Total Revenue per Audited Statements
$347,840
Total Revenue per Form 990
$347,840
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$234,210
Salaries, Compensation, and Employee Benefits$140,590
Total Fundraising Expense$14,601
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$109,103$620$620$109,103
Other Salaries and Wages$53,001$9,938$3,312$66,251
Current Officers, Directors, Trustees, and Key Employees$51,478$9,652$3,218$64,348
Depreciation Depletion$36,623$4,020$4,020$44,663
Insurance$13,152$731$731$14,614
Occupancy$9,150$958$958$11,066
Payroll Taxes$7,993$1,499$499$9,991
Advertising$9,212--$9,212
Fees for Services Other$7,380--$7,380
Office Expenses$5,500$470-$5,970
Interest$3,523$196$196$3,915
All Other Expenses$2,676$334$334$3,344
Fees for Services Accounting$3,000--$3,000
Travel$1,583--$1,583
Conferences and Meetings$952--$952
Total Functional Expenses$331,306$28,893$14,601$374,800

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$374,800
Total Expenses per Audited Statements$374,800
Total Expenses per Form 990$374,800
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$188,695
Fundraising Direct Expenses$18,637
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Banquet$132,570$132,570-$132,570
Walk for Lif$35,781$35,781-$35,781
Total Events$188,695$188,695$18,637$170,058
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
No
Audit committee
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
No
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 governing board reviews the form 990 prior to it being electronically filed.

CEO executive director top management comp Part VI line 15A

The board performs an annual review of the executive director. The review and compensation is compared to industry standards provided by our national affiliate care net.

Governing documents etc available to public Part VI line 19

Governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Next Step Resources Center
EIN
81-1510377
In Care Of
% DEBBIE CHANDLER
Phone
4239499190
Address
1817 OLD YORK HWY E, DUNLAP, TN 37327

Signing Officer

Name
Debbie Chandler
Title
Executive Director
Phone
4239499190
Signed
2025-02-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debbie Chandler
Formed
2016
Legal Domicile
Tn
Voting Board Members
7
Independent Board Members
7
Employees
4
Volunteers
52

Preparer

Firm
SHERRELL and SHELLEY CPAS LLC
Address
4513 HIXSON PIKE SUITE 105, HIXSON, TN 37343-5039
Preparer
Pamela a Shelley CPA
Phone
4238756565
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IRS990/ProgSrvcAccomActy2Grp/Desc0MEDICAL SERVICES - ALL MEDICAL SERVICES PROVIDED BY LICENSED MEDICAL PROFESSIONALS UNDER THE GUIDANCE OF THE MEDICAL DIRECTOR. THE MEDICAL DIRECTOR IS A BOARD CERTIFIED OB/GYN. 2024 SERVICES INCLUDE: PREGNANCY TEST:190, UNTRASCANS: 304, STI TESTINGS:124
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt040856
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GOVERNING BOARD REVIEWS THE FORM 990 PRIOR TO IT BEING ELECTRONICALLY FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD PERFORMS AN ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR. THE REVIEW AND COMPENSATION IS COMPARED TO INDUSTRY STANDARDS PROVIDED BY OUR NATIONAL AFFILIATE CARE NET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
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