Civic Intelligence

Next Step Farms

EIN 83-4389587 • 501(c)3 • Huntsville, AL

Profile

Provide safe and nuturing day programs for disabled adults to participate in a homestead type environment

106 Canoebrook LaneHuntsville, AL 35806

nextstepfarms.org

Siviq Scores

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

Liabilities / Assets

86th percentile

0.50x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

92nd percentile

1.12x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

78th percentile

25%

Higher net margin than 78% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

93rd percentile

85%

Faster asset growth than 93% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2025

Revenue Growth

80th percentile

40%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2025

Assets

Up

$991,651

Up $92,654 (+10%) from 2024

Liabilities

Down

$500,267

Down $28,868 (-5.5%) from 2024

Net Assets

Up

$491,384

Up $121,522 (+33%) from 2024

Revenue

Up

$445,630

Up $209,111 (+88%) from 2024

Expenses

Up

$332,252

Up $140,666 (+73%) from 2024

Net Income

Up

$113,378

Up $68,445 (+152%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2021: $30,020Liabilities 2021: $0Net Assets 2021: $30,0202021Assets 2022: $157,656Liabilities 2022: $0Net Assets 2022: $157,6562022Assets 2023: $654,724Liabilities 2023: $417,029Net Assets 2023: $237,6952023Assets 2024: $898,997Liabilities 2024: $529,135Net Assets 2024: $369,8622024Assets 2025: $991,651Liabilities 2025: $500,267Net Assets 2025: $491,3842025

Highlighted filing

2025

Assets$991,651
Liabilities$500,267
Net Assets$491,384

Operations Trend

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

$600K$400K$200K$0Revenue 2021: $90,742Expenses 2021: $60,722Net Income 2021: $30,0202021Revenue 2022: $163,542Expenses 2022: $35,906Net Income 2022: $127,6362022Revenue 2023: $189,009Expenses 2023: $101,028Net Income 2023: $87,9812023Revenue 2024: $236,519Expenses 2024: $191,586Net Income 2024: $44,9332024Revenue 2025: $445,630Expenses 2025: $332,252Net Income 2025: $113,3782025

Highlighted filing

2025

Revenue$445,630
Expenses$332,252
Net Income$113,378

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 9, 2026
Return Version
2024v5.0
Gross Receipts
$466,617
Mission and Program Overview

Mission

DISABLED ADULTS

Provide safe, nurturing day programs for disabled adults to participate in a homestead type environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$822,381$830,993▲ $8,612
Cash and Non-Interest-Bearing Accounts$57,174$147,021▲ $89,847
Investments in Publicly Traded Securities$2,123$10,267▲ $8,144
Investments Other Securities$1,000$1,000→ $0
Savings and Temporary Cash Investments-$403-
Total Assets$898,997$991,651▲ $92,654
Other Assets Total$16,319$1,967▼ $14,352
Liabilities
Mortgage Notes Payable Secured by Investment Property$527,147$496,548▼ $30,599
Other Liabilities$1,065$3,719▲ $2,654
Accounts Payable and Accrued Expenses$923--
Total Liabilities$529,135$500,267▼ $28,868
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$369,862$406,456▲ $36,594
Net Assets With Donor Restrictions-$84,928-
Total Net Assets Fund Balance$369,862$491,384▲ $121,522
Total Liabilities and Net Assets / Fund Balance$898,997$991,651▲ $92,654

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$514,269$22,913$537,182
Land$270,005-$270,005
Equipment$17,761$34,500$52,261
Other Land Buildings$28,958$21,220$50,178
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robin KramerCEOFT$67,600$67,600

Board Members and Trustees

NameTitle
Chris KramerPresident
Al VisoneBoard Member
Calvin WhiteBoard Member
Lori VisoneBoard Member
Shannon AllenBoard Member
Shannon BurchBoard Member
Pamela RigsbySecretary
Laura HogueTreasurer
Jerry SeymourVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$295,200
Program Service Revenue
$167,205
Investment Income
$107
Other Revenue
$-16,882
All Other Contributions
$242,718
Change in Net Assets
$113,378
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$193,889
Salaries, Compensation, and Employee Benefits$138,363
Total Fundraising Expense$70,534
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$58,179$7,272$7,272$72,723
Current Officers, Directors, Trustees, and Key Employees$13,520$20,280$33,800$67,600
Other Salaries and Wages$49,977$7,675$1,919$59,571
Depreciation Depletion$52,886--$52,886
Fees for Services Accounting-$13,331-$13,331
Payroll Taxes$6,321$2,139$2,732$11,192
All Other Expenses$8,213$146-$8,359
Other Expenses$4,441$2,919$22,811$2,919
Travel$2,529--$2,529
Fees for Services Other$525-$2,000$2,525
Information Technology-$1,465-$1,465
Office Expenses-$1,025-$1,025
Total Functional Expenses$205,466$56,252$70,534$332,252
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$20,987
Fundraising Gross Income$4,105
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Gala$52,482-$10,177-
Total Events$52,482-$20,987$-20,987
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$3,719
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Chris kramer robin kramer president ceo married al visone robin kramer board member ceo father

Form 990, Page 6, Part VI, Line 11B

A copy of form 990 is provided to the board for review, with time for follow-up discussions with accountant as needed, and voting approval before the e-file forms are signed by an executive member of the board.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest policy is reviewed annually with discussion as necessary with anyone that is deemed in violation and issues are corrected.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request of the administrative office.

Filing and Contact Details

Filer

Filer Name
Next Step Farms
EIN
83-4389587
Phone
2566790963
Address
106 CANOEBROOK LANE, HUNTSVILLE, AL 35806

Signing Officer

Name
Robin Kramer
Title
CEO
Phone
2566790963
Signed
2026-02-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robin Kramer
Formed
2019
Legal Domicile
Al
Voting Board Members
9
Independent Board Members
9
Employees
6
Volunteers
166

Preparer

Firm
Aldridge Borden & Company Pc
Address
74 COMMERCE STREET, MONTGOMERY, AL 36104
Preparer
Mary R Breazeale
Phone
3348346640
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Next step farms provides a hands-on program for adults living with intellectual and developmental disabilities. The farm is a place where they can learn independent daily living skills using a small family farm-based theme. Our mission is to provide a safe and nurturing place.

Form 990, Page 2, Part III, Line 4A

Adult day program - the farm is a place where adults with intellectual and developmental disabilities can learn independent daily living skills using a small family farm-based theme. Our clients are learning skills to assist them in living meaningful and purposeful lives. The goal of next step farms is to create basic agricultural, mechanical, culinary, finance, and data entry hands-on learning experiences. Eager hands plant and tend simple crops with loving guidance. Individuals enjoy caring for livestock by feeding the chickens and goats and cleaning their areas. We teach and practice technology skills by involving our students in basic scheduling, inventory and bookkeeping for some of the farm's activities. Our students also learn basic business skills by operating non-profit stands selling produce, eggs, vegetables and crafts to the public. Most of our students attend next step farms through private pay subscription. The cost per day is 85 and several clients are supported through our client sponsors who make donations towards their costs. In fy 2025, we were able to serve 15 day program clients.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NEXT STEP FARMS PROVIDES A HANDS-ON PROGRAM FOR ADULTS LIVING WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. THE FARM IS A PLACE WHERE THEY CAN LEARN INDEPENDENT DAILY LIVING SKILLS USING A SMALL FAMILY FARM-BASED THEME. OUR MISSION IS TO PROVIDE A SAFE AND NURTURING PLACE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ADULT DAY PROGRAM - THE FARM IS A PLACE WHERE ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES CAN LEARN INDEPENDENT DAILY LIVING SKILLS USING A SMALL FAMILY FARM-BASED THEME. OUR CLIENTS ARE LEARNING SKILLS TO ASSIST THEM IN LIVING MEANINGFUL AND PURPOSEFUL LIVES. THE GOAL OF NEXT STEP FARMS IS TO CREATE BASIC AGRICULTURAL, MECHANICAL, CULINARY, FINANCE, AND DATA ENTRY HANDS-ON LEARNING EXPERIENCES. EAGER HANDS PLANT AND TEND SIMPLE CROPS WITH LOVING GUIDANCE. INDIVIDUALS ENJOY CARING FOR LIVESTOCK BY FEEDING THE CHICKENS AND GOATS AND CLEANING THEIR AREAS. WE TEACH AND PRACTICE TECHNOLOGY SKILLS BY INVOLVING OUR STUDENTS IN BASIC SCHEDULING, INVENTORY AND BOOKKEEPING FOR SOME OF THE FARM'S ACTIVITIES. OUR STUDENTS ALSO LEARN BASIC BUSINESS SKILLS BY OPERATING NON-PROFIT STANDS SELLING PRODUCE, EGGS, VEGETABLES AND CRAFTS TO THE PUBLIC. MOST OF OUR STUDENTS ATTEND NEXT STEP FARMS THROUGH PRIVATE PAY SUBSCRIPTION. THE COST PER DAY IS 85 AND SEVERAL CLIENTS ARE SUPPORTED THROUGH OUR CLIENT SPONSORS WHO MAKE DONATIONS TOWARDS THEIR COSTS. IN FY 2025, WE WERE ABLE TO SERVE 15 DAY PROGRAM CLIENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHRIS KRAMER ROBIN KRAMER PRESIDENT CEO MARRIED AL VISONE ROBIN KRAMER BOARD MEMBER CEO FATHER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF FORM 990 IS PROVIDED TO THE BOARD FOR REVIEW, WITH TIME FOR FOLLOW-UP DISCUSSIONS WITH ACCOUNTANT AS NEEDED, AND VOTING APPROVAL BEFORE THE E-FILE FORMS ARE SIGNED BY AN EXECUTIVE MEMBER OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY WITH DISCUSSION AS NECESSARY WITH ANYONE THAT IS DEEMED IN VIOLATION AND ISSUES ARE CORRECTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE AVAILABLE UPON REQUEST OF THE ADMINISTRATIVE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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