Civic Intelligence

Stone Steps Foundation

EIN 85-2108142 • Cardiff, CA

Pub. 78 Eligible
2033 San Elijo Ave 301Cardiff, CA 92007
Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

Higher debt load relative to assets than 27% of similar nonprofits.

$5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

33rd percentile

0.02x

Higher debt load relative to revenue than 33% of similar nonprofits.

$5M-$10M nonprofits • Source year 2024

Net Margin

5th percentile

-121%

Higher net margin than 5% of similar nonprofits.

$5M-$10M nonprofits • Source year 2024

Top Officer Pay

64th percentile

$0

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

$5M-$10M nonprofits • Source year 2022

Asset Growth

20th percentile

-3.8%

Faster asset growth than 20% of similar nonprofits.

$5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

95th percentile

216%

Faster revenue growth than 95% of similar nonprofits.

$5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets27th percentile

Assets

Down

$5,482,085

Down $214,208 (-3.8%) from 2023

Liabilities

Up

$2,792

Up $2,792 from 2023

Net Assets

Down

$5,479,293

Down $217,000 (-3.8%) from 2023

Operations
Liabilities / Revenue33rd percentileNet Margin5th percentile

Revenue

Up

$179,743

Up $122,855 (+216%) from 2023

Expenses

Up

$396,743

Up $10,077 (+2.6%) from 2023

Net Income

Up

-$217,000

Up $112,778 (+34%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth20th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2020: $1,524,171Liabilities 2020: $0Net Assets 2020: $1,524,1712020Assets 2021: $6,283,520Liabilities 2021: $0Net Assets 2021: $6,283,5202021Assets 2022: $6,026,071Liabilities 2022: $0Net Assets 2022: $6,026,0712022Assets 2023: $5,696,293Liabilities 2023: $0Net Assets 2023: $5,696,2932023Assets 2024: $5,482,085Liabilities 2024: $2,792Net Assets 2024: $5,479,2932024

Highlighted filing

2024

Assets$5,482,085
Liabilities$2,792
Net Assets$5,479,293
Open 2024 Filing

Operations Trend

Revenue Growth95th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2020: $7,088Expenses 2020: $2,277Net Income 2020: $4,8112020Revenue 2021: $1,255,685Expenses 2021: $376,585Net Income 2021: $879,1002021Revenue 2022: $157,879Expenses 2022: $441,202Net Income 2022: -$283,3232022Revenue 2023: $56,888Expenses 2023: $386,666Net Income 2023: -$329,7782023Revenue 2024: $179,743Expenses 2024: $396,743Net Income 2024: -$217,0002024

Highlighted filing

2024

Revenue$179,743
Expenses$396,743
Net Income-$217,000
Open 2024 Filing

Filings

Most recent year

2024 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,482,085
Liabilities
$2,792
Net assets
$5,479,293
Revenue
$179,743
Expenses
$396,743
Net income
-$217,000
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.48$0.00$5.48$0.18$0.40$0.22
2023Detailed filing. Detailed filing data is available for this year.$5.70$0.00$5.70$0.06$0.39$0.33
2022Detailed filing. Detailed filing data is available for this year.$6.03$0.00$6.03$0.16$0.44$0.28
2021Detailed filing. Detailed filing data is available for this year.$6.28$0.00$6.28$1.26$0.38$0.88
2020Detailed filing. Detailed filing data is available for this year.$1.52$0.00$1.52$0.01$0.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.2
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KAREN PATERSONPresident/DirectorPT$0--
DANIEL NEUKOMMSecretary/Treasurer/Director-$0--
Filing and Contact Details

Filer

Filer Name
Stone Steps Foundation
EIN
85-2108142
Phone
7605338433
Address
2033 SAN ELIJO AVE 301, CARDIFF, CA 92007

Signing Officer

Name
Karen Paterson
Title
President/director
Phone
7605338433
Signed
2025-11-07
Discuss with paid preparer
Yes

Preparer

Firm
Eisner Advisory Group LLC
Address
4225 EXECUTIVE SQUARE SUITE 1150, LA JOLLA, CA 92037
Preparer
Mary Mcgroarty
Phone
8585589200
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IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/GrossSalesPriceAmt2338
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/HowAcquiredCd0P
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/HowAcquiredCd1P
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/PropertyDesc0ML #2855
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/PropertyDesc1WHITE OAK
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/PropertyDesc2WHITE OAK
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/PropertyDesc3US BANK #1500
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/SoldDt02024-12-31
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/SoldDt12024-12-31
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/SoldDt22024-12-31
IRS990PF/CapGainsLossTxInvstIncmDetail/CapGainsLossTxInvstIncmGrp/SoldDt32024-12-31
IRS990PF/CapGainsLossTxInvstIncmDetail/CapitalGainNetIncomeAmt0-25087
IRS990PF/ChgInNetAssetsFundBalancesGrp/ExcessRevenueOverExpensesAmt0-217000
IRS990PF/ChgInNetAssetsFundBalancesGrp/OtherDecreasesAmt00
IRS990PF/ChgInNetAssetsFundBalancesGrp/OtherIncreasesAmt00
IRS990PF/ChgInNetAssetsFundBalancesGrp/SubtotalAmt05479293
IRS990PF/ChgInNetAssetsFundBalancesGrp/TotNetAstOrFundBalancesBOYAmt05696293
IRS990PF/ChgInNetAssetsFundBalancesGrp/TotNetAstOrFundBalancesEOYAmt05479293
IRS990PF/DistributableAmountGrp/DeductionFromDistributableAmt00
IRS990PF/DistributableAmountGrp/DistributableAsAdjustedAmt0327157
IRS990PF/DistributableAmountGrp/DistributableBeforeAdjAmt0327157
IRS990PF/DistributableAmountGrp/DistributableBeforeDedAmt0327157
IRS990PF/DistributableAmountGrp/MinimumInvestmentReturnAmt0329107
IRS990PF/DistributableAmountGrp/RecoveriesQualfiedDistriAmt00
IRS990PF/DistributableAmountGrp/TaxBasedOnInvestmentIncomeAmt01950
IRS990PF/DistributableAmountGrp/TotalTaxAmt01950
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/AppliedToESTaxAmt0668
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/BackupWithholdingWithheldAmt00
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/EsPenaltyAmt09
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/EstimatedPlusOvpmtIncmTxAmt01627
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/ExemptFrgnOrgTaxWthldAtSrceAmt00
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/ExtsnRequestIncomeTaxPaidAmt01000
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/InvestmentIncomeExciseTaxAmt01950
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/OverpaymentAmt0668
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/RefundAmt00
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/SubtitleATaxAmt00
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/SubtotalAmt01950
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/TaxBasedOnInvestmentIncomeAmt01950
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/TaxUnderSection511Amt00
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/TotalPaymentsAndCreditsAmt02627
IRS990PF/FMVAssetsEOYAmt06778198
IRS990PF/Form990PFBalanceSheetsGrp/CashBOYAmt020670
IRS990PF/Form990PFBalanceSheetsGrp/CorporateStockBOYAmt05313557
IRS990PF/Form990PFBalanceSheetsGrp/CorporateStockEOYAmt05159496
IRS990PF/Form990PFBalanceSheetsGrp/CorporateStockEOYFMVAmt06515971
IRS990PF/Form990PFBalanceSheetsGrp/NoDonorRstrNetAssestsBOYAmt05696293
IRS990PF/Form990PFBalanceSheetsGrp/NoDonorRstrNetAssestsEOYAmt05479293
IRS990PF/Form990PFBalanceSheetsGrp/OrganizationFollowsFASB117Ind0X
IRS990PF/Form990PFBalanceSheetsGrp/OtherInvestmentsBOYAmt0195627
IRS990PF/Form990PFBalanceSheetsGrp/OtherInvestmentsEOYAmt0149452
IRS990PF/Form990PFBalanceSheetsGrp/OtherInvestmentsEOYFMVAmt089090
IRS990PF/Form990PFBalanceSheetsGrp/OtherLiabilitiesBOYAmt00
IRS990PF/Form990PFBalanceSheetsGrp/OtherLiabilitiesEOYAmt02792
IRS990PF/Form990PFBalanceSheetsGrp/SavAndTempCashInvstBOYAmt0166439
IRS990PF/Form990PFBalanceSheetsGrp/SavAndTempCashInvstEOYAmt0173137
IRS990PF/Form990PFBalanceSheetsGrp/SavAndTempCashInvstEOYFMVAmt0173137
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsBOYAmt05696293
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsEOYAmt05482085
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsEOYFMVAmt06778198
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesBOYAmt00
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesEOYAmt02792
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesNetAstBOYAmt05696293
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesNetAstEOYAmt05482085
IRS990PF/Form990PFBalanceSheetsGrp/TotNetAstOrFundBalancesBOYAmt05696293
IRS990PF/Form990PFBalanceSheetsGrp/TotNetAstOrFundBalancesEOYAmt05479293
IRS990PF/MethodOfAccountingCashInd0X
IRS990PF/MinimumInvestmentReturnGrp/AcquisitionIndebtednessAmt00
IRS990PF/MinimumInvestmentReturnGrp/AdjustedTotalFMVOfUnusedAstAmt06682380
IRS990PF/MinimumInvestmentReturnGrp/AverageMonthlyCashBalancesAmt0180102
IRS990PF/MinimumInvestmentReturnGrp/AverageMonthlyFMVOfSecAmt06502278
IRS990PF/MinimumInvestmentReturnGrp/CashDeemedCharitableAmt0100236
IRS990PF/MinimumInvestmentReturnGrp/FMVAllOtherNoncharitableAstAmt00
IRS990PF/MinimumInvestmentReturnGrp/MinimumInvestmentReturnAmt0329107
IRS990PF/MinimumInvestmentReturnGrp/NetVlNoncharitableAssetsAmt06582144
IRS990PF/MinimumInvestmentReturnGrp/ReductionClaimedAmt00
IRS990PF/MinimumInvestmentReturnGrp/TotalFMVOfUnusedAssetsAmt06682380
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompOfHghstPdCntrctOrNONETxt0NONE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompOfHghstPdEmplOrNONETxt0NONE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/ContractorPaidOver50kCnt00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt10
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/EmployeeBenefitProgramAmt00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/EmployeeBenefitProgramAmt10
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm0KAREN PATERSON
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm1DANIEL NEUKOMM
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt0PRESIDENT/DIRECTOR
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt1SECRETARY/TREASURER/DIRECTOR
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt02033 SAN ELIJO AVE 301
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt12033 SAN ELIJO AVE 301
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm0CARDIFF
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm1CARDIFF
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd0CA
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd1CA
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd092007
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd192007
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OtherEmployeePaidOver50kCnt00
IRS990PF/Organization501c3ExemptPFInd0X
IRS990PF/PFQualifyingDistributionsGrp/ExpensesAndContributionsAmt0331699
IRS990PF/PFQualifyingDistributionsGrp/ProgramRelatedInvstTotalAmt00
IRS990PF/PFQualifyingDistributionsGrp/QualifyingDistributionsAmt0331699
IRS990PF/StatementsRegardingActy4720Grp/ActsFailToQlfyAsExceptionsInd00
IRS990PF/StatementsRegardingActy4720Grp/BrrwOrLendDisqualifiedPrsnInd00
IRS990PF/StatementsRegardingActy4720Grp/BusinessHoldingsInd00
IRS990PF/StatementsRegardingActy4720Grp/FurnGoodsDisqualifiedPrsnInd00
IRS990PF/StatementsRegardingActy4720Grp/GrantsToIndividualsInd00
IRS990PF/StatementsRegardingActy4720Grp/GrantsToOrganizationsInd00
IRS990PF/StatementsRegardingActy4720Grp/InfluenceElectionInd00
IRS990PF/StatementsRegardingActy4720Grp/InfluenceLegislationInd00
IRS990PF/StatementsRegardingActy4720Grp/JeopardyInvestmentsInd00
IRS990PF/StatementsRegardingActy4720Grp/NoncharitablePurposeInd00
IRS990PF/StatementsRegardingActy4720Grp/PayCompDisqualifiedPrsnInd01
IRS990PF/StatementsRegardingActy4720Grp/PaymentToGovernmentOfficialInd00
IRS990PF/StatementsRegardingActy4720Grp/PayPremiumsPrsnlBnftCntrctInd00
IRS990PF/StatementsRegardingActy4720Grp/ProhibitedTaxShelterTransInd00
IRS990PF/StatementsRegardingActy4720Grp/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990PF/StatementsRegardingActy4720Grp/SaleOrExchDisqualifiedPrsnInd00
IRS990PF/StatementsRegardingActy4720Grp/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990PF/StatementsRegardingActy4720Grp/TransferAstDisqualifiedPrsnInd00
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPriorActsInd00
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPYJeopardyInvstInd00
IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePYInd00
IRS990PF/StatementsRegardingActyGrp/ActivitiesNotPreviouslyRptInd00
IRS990PF/StatementsRegardingActyGrp/AtLeast5000InAssetsInd01
IRS990PF/StatementsRegardingActyGrp/ChangesToArticlesOrBylawsInd00
IRS990PF/StatementsRegardingActyGrp/ComplyWithPublicInspRqrInd01
IRS990PF/StatementsRegardingActyGrp/DonorAdvisedFundInd00
IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd00
IRS990PF/StatementsRegardingActyGrp/Form1120POLFiledInd00
IRS990PF/StatementsRegardingActyGrp/Form990PFFiledWithAttyGenInd01
IRS990PF/StatementsRegardingActyGrp/IndividualWithBooksNm0KAREN PATERSON
IRS990PF/StatementsRegardingActyGrp/LegislativePoliticalActyInd00
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt02033 SAN ELIJO AVE 301
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm0CARDIFF
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd0CA
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd092007
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd00
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd00
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd00
IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd0CA
IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd1NV
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd00
IRS990PF/StatementsRegardingActyGrp/PhoneNum07605338433
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd00
IRS990PF/StatementsRegardingActyGrp/Section4955ManagersTaxAmt00
IRS990PF/StatementsRegardingActyGrp/Section4955OrganizationTaxAmt00
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd01
IRS990PF/StatementsRegardingActyGrp/TaxReimbursedAmt00
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd00
IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt0N/A
IRS990PF/SumOfProgramRelatedInvstGrp/TotalAmt00
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt0200000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt110000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt220000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt320000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt410000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt55000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt620000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt720000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt8500
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt0GENERAL SUPPORT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt1GENERAL SUPPORT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt2GENERAL SUPPORT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt3GENERAL SUPPORT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt4GENERAL SUPPORT

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