Civic Intelligence

One Step Ministries

990 • Fiscal year 2022 • EIN 82-2159659

Jan 01, 2022 to Dec 31, 2022 • Filed on Jun 03, 2025

4632 Crown Point LaneVirginia Beach, VA 23462

(757) 620-4438

Siviq Scores

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

Liabilities / Assets

79th percentile

0.09x

Higher debt load relative to assets than 79% of similar nonprofits.

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

Liabilities / Revenue

67th percentile

0.01x

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

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

Net Margin

57th percentile

8.9%

Higher net margin than 57% of similar nonprofits.

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

Top Officer Pay

89th percentile

$36,360

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 9.0% of source-year revenue.

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

Asset Growth

26th percentile

-15%

Faster asset growth than 26% of similar nonprofits.

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

Revenue Growth

71st percentile

45%

Faster revenue growth than 71% of similar nonprofits.

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

Assets

Down

$53,319

Down $9,309 (-15%) from 2021

Net Assets

Down

$48,680

Down $10,070 (-17%) from 2021

Liabilities

Up

$4,639

Up $761 (+20%) from 2021

Revenue

Up

$403,770

Up $124,468 (+45%) from 2021

Expenses

Up

$367,694

Up $116,850 (+47%) from 2021

Net Income

Up

$36,076

Up $7,618 (+27%) from 2021

Historical Trend

Balance Sheet Trend

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

$80K$60K$40K$20K$0Assets 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

2022

Assets$53,319
Liabilities$4,639
Net Assets$48,680

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 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

2022

Revenue$403,770
Expenses$367,694
Net Income$36,076
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jun 3, 2025
Return Version
2022v5.0
Gross Receipts
$403,770
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$58,750$48,680▼ $10,070
Cash and Non-Interest-Bearing Accounts$55,606$45,164▼ $10,442
Land, Buildings, and Equipment, Net$6,922$6,455▼ $467
Accounts Receivable$100$1,700▲ $1,600
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$62,628$53,319▼ $9,309
Liabilities
Accounts Payable and Accrued Expenses$3,728$4,489▲ $761
Other Liabilities$150$150→ $0
Total Liabilities$3,878$4,639▲ $761
Net Assets / Fund Balance
Total Net Assets Fund Balance$58,750$48,680▼ $10,070
Total Liabilities and Net Assets / Fund Balance$62,628$53,319▼ $9,309

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,455$545$7,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ryan M BrownPresidentFT$36,360$36,360
Sharon ClarkBoard MemberPT$24,562$24,562

Board Members and Trustees

NameTitle
Nateisha BowenSecretary
Scott MclureTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$172,934
Program Service Revenue
$228,361
Investment Income
$9
Other Revenue
$2,466
All Other Contributions
$172,934
Change in Net Assets
$36,076
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$282,180
Other Expenses$85,514
Total Fundraising Expense$2,178
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$197,826--$197,826
Current Officers, Directors, Trustees, and Key Employees$55,946$3,637$1,818$61,401
Occupancy$29,655$398$199$30,252
Payroll Taxes$22,469$323$161$22,953
All Other Expenses$16,847$1,089-$17,936
Other Expenses$4,073$7,535-$4,073
Office Expenses-$3,661-$3,661
Insurance$1,890--$1,890
Advertising$1,626--$1,626
Fees for Services Accounting-$1,045-$1,045
Fees for Services Other-$900-$900
Fees for Services Legal-$675-$675
Depreciation Depletion$467--$467
Total Functional Expenses$346,253$19,263$2,178$367,694
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$83
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Miscellaneous Liabilities$150
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
7576204438
Address
4632 CROWN POINT LANE, VIRGINIA BEACH, VA 23462

Signing Officer

Name
Scott W Mcclure
Title
Treasurer
Phone
7576204438
Signed
2025-06-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott W Mcclure
Formed
2016
Legal Domicile
Va
Voting Board Members
4
Independent Board Members
2
Employees
35
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

Form 990, Part IX, Line 24E

Payroll process fees: program service expenses 2,620. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,620. Special programs: program service expenses 2,229. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,229. Classroom furnishings: program service expenses 2,188. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,188. Special needs program: program service expenses 2,146. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,146. Summer program: program service expenses 1,772. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,772. Food program: program service expenses 1,380. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,380. Miscellaneous: program service expenses 1,235. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,235. Meals & entertainment: program service expenses 1,041. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,041. Paper products: program service expenses 1,006. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,006. Bank charges & fees: program service expenses 0. Management and general expenses 839. Fundraising expenses 0. Total expenses 839. Teacher appreciation: program service expenses 419. Management and general expenses 0. Fundraising expenses 0. Total expenses 419. Repairs & maintenance: program service expenses 398. Management and general expenses 0. Fundraising expenses 0. Total expenses 398. Brightwheel charges & fees: program service expenses 0. Management and general expenses 250. Fundraising expenses 0. Total expenses 250. Cleaning materials: program service expenses 231. Management and general expenses 0. Fundraising expenses 0. Total expenses 231. Holiday events: program service expenses 152. Management and general expenses 0. Fundraising expenses 0. Total expenses 152. Subscriptions: program service expenses 30. Management and general expenses 0. Fundraising expenses 0. Total expenses 30.

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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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IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0162300
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0279980
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt089468
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0229265
IRS990ScheduleA/Total509Grp/TotalAmt01000091
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IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0545
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0150
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A 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/ExplanationTxt1A 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/ExplanationTxt2A 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/ExplanationTxt3UPON REQUEST THE ORGANIZATION MAKES ITS DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PAYROLL PROCESS FEES: PROGRAM SERVICE EXPENSES 2,620. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,620. SPECIAL PROGRAMS: PROGRAM SERVICE EXPENSES 2,229. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,229. CLASSROOM FURNISHINGS: PROGRAM SERVICE EXPENSES 2,188. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,188. SPECIAL NEEDS PROGRAM: PROGRAM SERVICE EXPENSES 2,146. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,146. SUMMER PROGRAM: PROGRAM SERVICE EXPENSES 1,772. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,772. FOOD PROGRAM: PROGRAM SERVICE EXPENSES 1,380. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,380. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 1,235. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,235. MEALS & ENTERTAINMENT: PROGRAM SERVICE EXPENSES 1,041. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,041. PAPER PRODUCTS: PROGRAM SERVICE EXPENSES 1,006. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,006. BANK CHARGES & FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 839. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 839. TEACHER APPRECIATION: PROGRAM SERVICE EXPENSES 419. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 419. REPAIRS & MAINTENANCE: PROGRAM SERVICE EXPENSES 398. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 398. BRIGHTWHEEL CHARGES & FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 250. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 250. CLEANING MATERIALS: PROGRAM SERVICE EXPENSES 231. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 231. HOLIDAY EVENTS: PROGRAM SERVICE EXPENSES 152. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 152. SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 30. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
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ReasonableCauseExplanation/ExplanationTxt0WE BELIEVE WE HAVE REASONABLE CAUSE TO ALLOW RELIEF FROM CIVIL PENALTIES. PLEASE ABATE THE LATE FEES AND PENALTIES FOR THE LATE FILING. OUR ORGANIZATION IS A SMALL NON-PROFIT WITH THE PURPOSE OF CREATING A COMMUNITY THAT FULLY ENCOURAGES AND SUPPORTS CHILDREN AND YOUTH. IN 2019, ONE STEP MINISTRIES ASSUMED THE OWNERSHIP OF A SCHOOL THAT WAS ON THE VERGE OF CLOSING ITS DOOR TO PROVIDE QUALITY EDUCATION AT RATES THE FAMILIES IN THE LOW-INCOME AREAS OF VIRGINIA BEACH COULD AFFORD. BY THE END OF 2019, OVER 40% OF THE CHILDREN ENROLLED AT THE SCHOOL WERE FROM FAMILIES RECEIVING ASSISTANCE THROUGH THE SUBSIDY PROGRAM OFFERED BY SOCIAL SERVICES.UPON DISCOVERING THE LATE FILING, WE HAVE BEEN WORKING DILIGENTLY TO COMPLETE THE FORM 990 AS SOON AS POSSIBLE. WE HAVE A PROCESS IN PLACE BY OBTAINING THE PROFESSIONAL SERVICES OF THE CPA FIRM OF ROGER L. HANDY, PC, TO PREPARE THE FORM 990.THERE IS NO WILLFUL NEGLECT. DURING THE TIME THE TAX RETURN IS DELINQUENT, THE PRESIDENT, RYAN M. BROWN, WAS RECEIVING MAJOR MEDICAL TREATMENTS DUE TO LIFE LONG BATTLE WITH CANCER. HE SUCCUMBED TO CANCER AND DIED FEBRUARY 13, 2025. ORGANIZATION IS DILIGENTLY PREPARING ANY DELINQUENT TAX RETURNS.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT W MCCLURE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07576204438
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-03
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202085166
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROGER L HANDY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01064 LASKIN RD STE 25C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0VIRGINIA BEACH
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0234516337
ReturnHeader/PreparerPersonGrp/PhoneNum07579657501
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROGER L HANDY CPA
ReturnHeader/ReturnTs02025-06-04T07:42:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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