Civic Intelligence

One Step Ministries

990 • Fiscal year 2019 • EIN 82-2159659

Jan 01, 2019 to Dec 31, 2019 • Filed on Feb 10, 2021

815 Baker RdVirginia Beach, VA 23462-1004

(757) 578-5422

Siviq Scores

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

Liabilities / Assets

87th percentile

0.34x

Higher debt load relative to assets than 87% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

73rd percentile

0.03x

Higher debt load relative to revenue than 73% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

52nd percentile

4.4%

Higher net margin than 52% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

85th percentile

$24,160

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 10.5% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Assets

$17,933

No earlier filing loaded for comparison.

Net Assets

$11,754

No earlier filing loaded for comparison.

Liabilities

$6,179

No earlier filing loaded for comparison.

Revenue

$229,265

No earlier filing loaded for comparison.

Expenses

$219,198

No earlier filing loaded for comparison.

Net Income

$10,067

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$80K$60K$40K$20K$0Assets 2019: $17,933Liabilities 2019: $6,179Net Assets 2019: $11,7542019Assets 2020: $33,672Liabilities 2020: $3,378Net Assets 2020: $30,2942020Assets 2021: $62,628Liabilities 2021: $3,878Net Assets 2021: $58,7502021Assets 2022: $53,319Liabilities 2022: $4,639Net Assets 2022: $48,6802022Assets 2023: $9,477Liabilities 2023: $150Net Assets 2023: $9,3272023Assets 2024: $8,541Liabilities 2024: $0Net Assets 2024: $8,5412024

Highlighted filing

2019

Assets$17,933
Liabilities$6,179
Net Assets$11,754

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2019: $229,265Expenses 2019: $219,198Net Income 2019: $10,0672019Revenue 2020: $86,195Expenses 2020: $67,655Net Income 2020: $18,5402020Revenue 2021: $279,302Expenses 2021: $250,844Net Income 2021: $28,4582021Revenue 2022: $403,770Expenses 2022: $367,694Net Income 2022: $36,0762022Revenue 2023: $247,383Expenses 2023: $285,036Net Income 2023: -$37,6532023Revenue 2024: $151Expenses 2024: $937Net Income 2024: -$7862024

Highlighted filing

2019

Revenue$229,265
Expenses$219,198
Net Income$10,067
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Feb 10, 2021
Return Version
2019v5.2
Gross Receipts
$229,265
Mission and Program Overview

Mission

One step ministries was established to create a community that fully encourages and supports children and youth. After years of working with children and youth, we have found that there are still many needs which are not being met. By creating a community of individuals that share our passion, we strive to address these areas so as to provide today's children and youth with the foundation and support that they need to lead not only productive lives but also ones of intrinsic value and worth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,687$11,754▲ $10,067
Accounts Receivable-$9,239-
Cash and Non-Interest-Bearing Accounts$1,687$8,694▲ $7,007
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,687$17,933▲ $16,246
Liabilities
Accounts Payable and Accrued Expenses-$6,179-
Total Liabilities$0$6,179▲ $6,179
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,687$11,754▲ $10,067
Total Liabilities and Net Assets / Fund Balance$1,687$17,933▲ $16,246
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ryan M BrownPresidentFT$24,160$24,160
Donna J SpearVP and SecretaryFT$17,000$17,000

Board Members and Trustees

NameTitle
Joseph a SchaedelDirector
Nicole OldfieldDirector
Scott MclureTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$10,907
Program Service Revenue
$218,358
Investment Income
$0
Other Revenue
$0
All Other Contributions
$10,907
Change in Net Assets
$10,067
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$160,260
Other Expenses$58,938
Total Fundraising Expense$8,812
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$102,726--$102,726
Current Officers, Directors, Trustees, and Key Employees$39,460$2,520$1,260$43,240
Occupancy$19,713$349$175$20,237
Payroll Taxes$13,929$243$122$14,294
All Other Expenses$9,998$1,228$20$11,246
Office Expenses-$3,275-$3,275
Other Expenses$2,709-$7,120$2,709
Insurance$2,542--$2,542
Advertising$1,956$230$115$2,301
Fees for Services Legal-$1,450-$1,450
Fees for Services Other-$1,412-$1,412
Total Functional Expenses$199,679$10,707$8,812$219,198
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
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
Yes
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, Part VI, Section B, Line 11B

A draft copy of 990 is provided to each board member by email. Any questions are answered and suggestions considered prior to submission of final 990 to irs.

Form 990, Part VI, Section B, Line 12C

A signed annual statement is required to be signed by each director, principal officer, and member of a committee of the governing board delegated powers.

Form 990, Part VI, Section B, Line 15

A voting member of the governing board who receives compensation, directly, or indirectly, from the corporation for services is precluded from voting on matters pertaining to the member's compensation. A periodic review is conducted to include whether compensatiion arrangements and benefits are reasonable, based on competent survey information and the result of arm's length bargaining.

Form 990, Part VI, Section C, Line 18

Upon request the organization makes its documents available for public inspection.

Form 990, Part VI, Section C, Line 19

Upon request the organization makes its governing documents, conflict of interest policy, and financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
One Step Ministries
EIN
82-2159659
Phone
7575785422
Address
815 BAKER RD, VIRGINIA BEACH, VA 23462-1004

Signing Officer

Name
Ryan M Brown
Title
President
Phone
7572889405
Signed
2021-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ryan M Brown
Formed
2016
Legal Domicile
Va
Voting Board Members
5
Independent Board Members
5
Employees
17
Volunteers
3

Preparer

Firm
Roger L Handy Pc
Address
1064 LASKIN RD STE 25C, VIRGINIA BEACH, VA 23451-6337
Preparer
Roger L Handy CPA
Phone
7579657501
Supplemental Narrative

Additional Explanations

990 1. Late Filing Explanation

Form 990 is being submitted after due date plus extension for reasonable cause. Organization closed its school programs due to covid 19. Please waive any late filing penalties.

Form 990, Part III, Line 2

Nature's path academy - in 2019, one step assumed ownership of a school that was on the verge of closing its doors. We recognized that the school was located in a low income area of virginia beach and that there was a need for quality education at rates that the families could afford. Within a few short months after obtaining ownership, the school went from being on the verge of closing to doubling enrollment and becoming fiscally sound all while lowering the tuition rates to make it more accessible to the families in the area. We further assisted the community by enrolling in the vendor program through social services. By the end of 2019, over 40% of the children enrolled at nature's path were from families receiving assistance through the subsidy program offered by social services.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS BEING SUBMITTED AFTER DUE DATE PLUS EXTENSION FOR REASONABLE CAUSE. ORGANIZATION CLOSED ITS SCHOOL PROGRAMS DUE TO COVID 19. PLEASE WAIVE ANY LATE FILING PENALTIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NATURE'S PATH ACADEMY - IN 2019, ONE STEP ASSUMED OWNERSHIP OF A SCHOOL THAT WAS ON THE VERGE OF CLOSING ITS DOORS. WE RECOGNIZED THAT THE SCHOOL WAS LOCATED IN A LOW INCOME AREA OF VIRGINIA BEACH AND THAT THERE WAS A NEED FOR QUALITY EDUCATION AT RATES THAT THE FAMILIES COULD AFFORD. WITHIN A FEW SHORT MONTHS AFTER OBTAINING OWNERSHIP, THE SCHOOL WENT FROM BEING ON THE VERGE OF CLOSING TO DOUBLING ENROLLMENT AND BECOMING FISCALLY SOUND ALL WHILE LOWERING THE TUITION RATES TO MAKE IT MORE ACCESSIBLE TO THE FAMILIES IN THE AREA. WE FURTHER ASSISTED THE COMMUNITY BY ENROLLING IN THE VENDOR PROGRAM THROUGH SOCIAL SERVICES. BY THE END OF 2019, OVER 40% OF THE CHILDREN ENROLLED AT NATURE'S PATH WERE FROM FAMILIES RECEIVING ASSISTANCE THROUGH THE SUBSIDY PROGRAM OFFERED BY SOCIAL SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT COPY OF 990 IS PROVIDED TO EACH BOARD MEMBER BY EMAIL. ANY QUESTIONS ARE ANSWERED AND SUGGESTIONS CONSIDERED PRIOR TO SUBMISSION OF FINAL 990 TO IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A SIGNED ANNUAL STATEMENT IS REQUIRED TO BE SIGNED BY EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE OF THE GOVERNING BOARD DELEGATED POWERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A VOTING MEMBER OF THE GOVERNING BOARD WHO RECEIVES COMPENSATION, DIRECTLY, OR INDIRECTLY, FROM THE CORPORATION FOR SERVICES IS PRECLUDED FROM VOTING ON MATTERS PERTAINING TO THE MEMBER'S COMPENSATION. A PERIODIC REVIEW IS CONDUCTED TO INCLUDE WHETHER COMPENSATIION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARM'S LENGTH BARGAINING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST THE ORGANIZATION MAKES ITS DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON REQUEST THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0990 1. LATE FILING EXPLANATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd01
IRS990/StatesWhereCopyOfReturnIsFldCd0VA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01687
IRS990/TotalAssetsEOYAmt017933
IRS990/TotalAssetsGrp/BOYAmt01687
IRS990/TotalAssetsGrp/EOYAmt017933
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt010907
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt08812
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010707
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0199679
IRS990/TotalFunctionalExpensesGrp/TotalAmt0219198
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt06179
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt06179
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01687
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt011754
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0199679
IRS990/TotalProgramServiceRevenueAmt0218358
IRS990/TotalReportableCompFromOrgAmt041160
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0218358
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0229265
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01687
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt017933
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/USAddress/AddressLine1Txt0815 BAKER RD
IRS990/USAddress/CityNm0VIRGINIA BEACH
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd0234621004
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.ONE-STEPMINISTRIES.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RYAN M BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07572889405
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-02-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ONE STEP MINISTRIES
ReturnHeader/Filer/BusinessNameControlTxt0ONES
ReturnHeader/Filer/EIN0822159659
ReturnHeader/Filer/PhoneNum07575785422
ReturnHeader/Filer/USAddress/AddressLine1Txt0815 BAKER RD
ReturnHeader/Filer/USAddress/CityNm0VIRGINIA BEACH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd0234621004
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202085166
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROGER L HANDY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01064 LASKIN RD STE 25C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0VIRGINIA BEACH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0234516337
ReturnHeader/PreparerPersonGrp/PhoneNum07579657501
ReturnHeader/PreparerPersonGrp/PreparationDt02021-02-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROGER L HANDY CPA
ReturnHeader/ReturnTs02021-02-11T13:55:33-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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