Civic Intelligence

Marshall First Step Academy

990 • Fiscal year 2023 • EIN 81-3876839

Jan 01, 2023 to Dec 31, 2023 • Filed on Mar 11, 2024

Organization Profilemarshallfirststep.com
1414 Archer AveMarshall, IL 62441-4437

(217) 826-3030

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

39th percentile

-1.2%

Higher net margin than 39% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

84th percentile

$16,146

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

16th percentile

-33%

Faster asset growth than 16% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

96th percentile

301%

Faster revenue growth than 96% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$6,590

Down $3,260 (-33%) from 2022

Net Assets

Down

$6,590

Down $3,260 (-33%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin39th percentile

Revenue

Up

$282,176

Up $211,892 (+301%) from 2022

Expenses

Up

$285,436

Up $211,654 (+287%) from 2022

Net Income

Up

-$3,260

Up $238 (+6.8%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth16th percentile

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

$200K$100K$0-$100KAssets 2018: $19,180Liabilities 2018: $1,4452018Assets 2019: $18,917Liabilities 2019: $1,2392019Assets 2020: $10,676Liabilities 2020: $1,447Net Assets 2020: $9,2292020Assets 2021: $14,845Liabilities 2021: $1,497Net Assets 2021: $13,3482021Assets 2022: $9,850Liabilities 2022: $0Net Assets 2022: $9,8502022Assets 2023: $6,590Liabilities 2023: $0Net Assets 2023: $6,5902023Assets 2024: $47,776Liabilities 2024: $140,000Net Assets 2024: -$92,2242024

Highlighted filing

2023

Assets$6,590
Liabilities$0
Net Assets$6,590
Open 2023 Filing

Operations Trend

Revenue Growth96th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2018: $58,314Expenses 2018: $50,991Net Income 2018: $7,3232018Revenue 2019: $63,550Expenses 2019: $63,607Net Income 2019: -$572019Revenue 2020: $56,146Expenses 2020: $64,403Net Income 2020: -$8,2572020Revenue 2021: $72,741Expenses 2021: $68,622Net Income 2021: $4,1192021Revenue 2022: $70,284Expenses 2022: $73,782Net Income 2022: -$3,4982022Revenue 2023: $282,176Expenses 2023: $285,436Net Income 2023: -$3,2602023Revenue 2024: $520,698Expenses 2024: $619,512Net Income 2024: -$98,8142024

Highlighted filing

2023

Revenue$282,176
Expenses$285,436
Net Income-$3,260
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Mar 11, 2024
Return Version
2023v4.0
Gross Receipts
$282,176
Mission and Program Overview

Mission

Early Childhood Education

At Marshall First Step Academy it is our mission to provide the highest quality care and early education in a caring warm and safe environment that values all children as individuals. All children in our care are provided with a developmentally appropriate education that prepares them for success in school and beyond.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$9,850$6,590▼ $3,260
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$9,850$6,590▼ $3,260
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,850$6,590▼ $3,260
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$9,850$6,590▼ $3,260
Total Liabilities and Net Assets / Fund Balance$9,850$6,590▼ $3,260
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Cassandra HowardExecutive DirectorFT$16,146$16,146

Board Members and Trustees

NameTitle
Connie WatwoodBoard of Directors
Roger WatwoodBoard of Directors
Revenue and Support

Revenue Composition

Contributions and Grants
$189,740
Program Service Revenue
$92,436
Investment Income
$0
Other Revenue
$0
All Other Contributions
$68,965
Change in Net Assets
$-3,260
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$151,725
Salaries, Compensation, and Employee Benefits$133,711
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$137,153$0$0$137,153
Other Salaries and Wages$108,168$0$0$108,168
Current Officers, Directors, Trustees, and Key Employees$16,146$0$0$16,146
Payroll Taxes$9,397$0$0$9,397
Office Expenses$1,806$0$0$1,806
Insurance$1,551$0$0$1,551
Occupancy$1,200$0$0$1,200
Advertising$674$0$0$674
Total Functional Expenses$285,436$0$0$285,436
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
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

Part VI, Line 2

“Cassandra Howard - Family Relationship; Connie Watwood - Family Relationship; Roger Watwood - Family Relationship”

Part VI, Line 19

“All documents are available to the general public upon request.”

Filing and Contact Details

Filer

Filer Name
Marshall First Step Academy
EIN
81-3876839
In Care Of
% CASSANDRA M HOWARD
Phone
2178263030
Address
1414 ARCHER AVE, MARSHALL, IL 62441-4437

Signing Officer

Name
Cassandra M Howard
Title
Executive Director
Signed
2024-03-11

Organization Details

Formed
2016
Legal Domicile
Il
Voting Board Members
3
Independent Board Members
2
Employees
21
Volunteers
2
Supplemental Narrative

Additional Explanations

Part III, line 2

“In March 2023 Marshall First Step Academy began a construction expansion project to remodel an unused portion of the building to house additional classrooms in order to provide care and education for children from six weeks through six years. Previously Marshall First Step served children three years through six years.”

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IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt01200
IRS990/OccupancyGrp/TotalAmt01200
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt01806
IRS990/OfficeExpensesGrp/TotalAmt01806
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Toys & Teaching Materials
IRS990/OtherExpensesGrp/Desc1Utilities & Maintenance
IRS990/OtherExpensesGrp/Desc2Food/Paper Products
IRS990/OtherExpensesGrp/Desc3Expansion Project
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt0911
IRS990/OtherExpensesGrp/ProgramServicesAmt17483
IRS990/OtherExpensesGrp/ProgramServicesAmt2947
IRS990/OtherExpensesGrp/ProgramServicesAmt3137153
IRS990/OtherExpensesGrp/TotalAmt0911
IRS990/OtherExpensesGrp/TotalAmt17483
IRS990/OtherExpensesGrp/TotalAmt2947
IRS990/OtherExpensesGrp/TotalAmt3137153
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/ExclusionAmt20
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt10
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt20
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt00
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt10
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt20
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt20
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0108168
IRS990/OtherSalariesAndWagesGrp/TotalAmt0108168
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt09397
IRS990/PayrollTaxesGrp/TotalAmt09397
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0CASSANDRA M HOWARD
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0Child Day Care Services
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/ExclusionAmt40
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt20
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt30
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt40
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt092436
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt10
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt20
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt30
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt40
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt40
IRS990/ProgSrvcAccomActy2Grp/Desc0In 2023 Marshall First Step began a construction expansion project to be able to increase enrollment in our early care and education program. This project included remodeling a portion of the building to house additional classroom space enabling the program to accept an additional 54 children 6 weeks through 6 years on top of the previous maximum enrollment of 40 children ages 3 through 6. $137,993 was put towards the project in 2023 with $142,108 being raised for the project.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0137153
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0142180
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt00
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt07339

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,590
Liabilities
$0
Net assets
$6,590
Revenue
$282,176
Expenses
$285,436
Net income
-$3,260
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.48$1.40$0.92$5.21$6.20$0.99
2023Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$2.82$2.85$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.00$0.10$0.70$0.74$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.01$0.13$0.73$0.69$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.01$0.09$0.56$0.64$0.08
2019Summary only. Only limited summary data is available for this year.$0.19$0.01$0.64$0.64$0.00
2018Summary only. Only limited summary data is available for this year.$0.19$0.01$0.58$0.51$0.07