Civic Intelligence

Step Up Schools Inc

EIN 86-0790910 • 501(c)3 • Gilbert, AZ

Profile

To foster students innate giftedness by providing an array of opportunities in which children can discover their own interests and abilitites.

1171 E Desert CTGilbert, AZ 85234

stepupschoolsmesa.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.05x

Higher debt load relative to assets than 60% of similar nonprofits.

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

Liabilities / Revenue

45th percentile

0.01x

Higher debt load relative to revenue than 45% of similar nonprofits.

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

Net Margin

11th percentile

-31%

Higher net margin than 11% 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

9th percentile

-28%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Revenue Growth

21st percentile

-13%

Faster revenue growth than 21% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Assets

Down

$156,092

Down $288,908 (-65%) from 2024

Liabilities

Down

$7,945

Down $19,345 (-71%) from 2024

Net Assets

Down

$148,147

Down $269,563 (-65%) from 2024

Revenue

Down

$871,689

Down $317,044 (-27%) from 2024

Expenses

Up

$1,141,252

Up $89,639 (+8.5%) from 2024

Net Income

Down

-$269,563

Down $406,683 (-297%) from 2024

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $1,945,756Liabilities 2012: $72,445Net Assets 2012: $1,873,3112012Assets 2013: $1,323,601Liabilities 2013: $12,292Net Assets 2013: $1,311,3092013Assets 2014: $1,038,560Liabilities 2014: $22,135Net Assets 2014: $1,016,4252014Assets 2015: $778,726Liabilities 2015: $50,751Net Assets 2015: $727,9752015Assets 2016: $542,955Liabilities 2016: $21,894Net Assets 2016: $521,0612016Assets 2017: $483,512Liabilities 2017: $13,385Net Assets 2017: $470,1272017Assets 2018: $523,210Liabilities 2018: $24,570Net Assets 2018: $498,6402018Assets 2019: $381,676Liabilities 2019: $23,334Net Assets 2019: $358,3422019Assets 2020: $190,009Liabilities 2020: $4,182Net Assets 2020: $185,8272020Assets 2021: $147,345Liabilities 2021: $13,273Net Assets 2021: $134,0722021Assets 2022: $162,190Liabilities 2022: $21,838Net Assets 2022: $140,3522022Assets 2023: $304,969Liabilities 2023: $24,379Net Assets 2023: $280,5902023Assets 2024: $445,000Liabilities 2024: $27,290Net Assets 2024: $417,7102024Assets 2025: $156,092Liabilities 2025: $7,945Net Assets 2025: $148,1472025

Highlighted filing

2025

Assets$156,092
Liabilities$7,945
Net Assets$148,147

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2012: $7,767,026Expenses 2012: $7,582,570Net Income 2012: $184,4562012Revenue 2013: $569,139Expenses 2013: $1,130,501Net Income 2013: -$561,3622013Revenue 2014: $636,134Expenses 2014: $931,019Net Income 2014: -$294,8852014Revenue 2015: $738,477Expenses 2015: $1,026,928Net Income 2015: -$288,4512015Revenue 2016: $786,360Expenses 2016: $1,044,300Net Income 2016: -$257,9402016Revenue 2017: $750,469Expenses 2017: $853,315Net Income 2017: -$102,8462017Revenue 2018: $799,974Expenses 2018: $771,461Net Income 2018: $28,5132018Revenue 2019: $635,303Expenses 2019: $775,601Net Income 2019: -$140,2982019Revenue 2020: $550,626Expenses 2020: $723,141Net Income 2020: -$172,5152020Revenue 2021: $671,489Expenses 2021: $723,244Net Income 2021: -$51,7552021Revenue 2022: $890,035Expenses 2022: $883,755Net Income 2022: $6,2802022Revenue 2023: $1,155,774Expenses 2023: $1,015,536Net Income 2023: $140,2382023Revenue 2024: $1,188,733Expenses 2024: $1,051,613Net Income 2024: $137,1202024Revenue 2025: $871,689Expenses 2025: $1,141,252Net Income 2025: -$269,5632025

Highlighted filing

2025

Revenue$871,689
Expenses$1,141,252
Net Income-$269,563

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.16$0.01$0.15$0.87$1.14$0.27
2024Detailed filing. Detailed filing data is available for this year.$0.45$0.03$0.42$1.19$1.05$0.14
2023Detailed filing. Detailed filing data is available for this year.$0.30$0.02$0.28$1.16$1.02$0.14
2022Detailed filing. Detailed filing data is available for this year.$0.16$0.02$0.14$0.89$0.88$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.15$0.01$0.13$0.67$0.72$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.55$0.72$0.17
2019Detailed filing. Detailed filing data is available for this year.$0.38$0.02$0.36$0.64$0.78$0.14
2018Detailed filing. Detailed filing data is available for this year.$0.52$0.02$0.50$0.80$0.77$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.48$0.01$0.47$0.75$0.85$0.10
2016Summary only. Only limited summary data is available for this year.$0.54$0.02$0.52$0.79$1.04$0.26
2015Summary only. Only limited summary data is available for this year.$0.78$0.05$0.73$0.74$1.03$0.29
2014Summary only. Only limited summary data is available for this year.$1.04$0.02$1.02$0.64$0.93$0.29
2013Summary only. Only limited summary data is available for this year.$1.32$0.01$1.31$0.57$1.13$0.56
2012Summary only. Only limited summary data is available for this year.$1.95$0.07$1.87$7.77$7.58$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 2, 2025
Return Version
2024v5.2
Gross Receipts
$871,689
Mission and Program Overview

Mission

To foster students' innate

To foster students innate giftedness by providing an array of opportunities in which children can discover their own interests and abilitites.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$322,618$82,226▼ $240,392
Accounts Receivable$50,113$59,625▲ $9,512
Savings and Temporary Cash Investments$34,982--
Land, Buildings, and Equipment, Net$18,346$12,964▼ $5,382
Prepaid Expenses and Deferred Charges$14,941$1,277▼ $13,664
Total Assets$445,000$156,092▼ $288,908
Other Assets Total$4,000--
Liabilities
Accounts Payable and Accrued Expenses$26,514$7,945▼ $18,569
Deferred Revenue$776--
Total Liabilities$27,290$7,945▼ $19,345
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$392,148$148,147▼ $244,001
Net Assets With Donor Restrictions$25,562--
Total Net Assets Fund Balance$417,710$148,147▼ $269,563
Total Liabilities and Net Assets / Fund Balance$445,000$156,092▼ $288,908

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$0$111,914$111,914
Equipment$12,964$46,193$59,157
Land$0--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Fred PinkeyPresident
Cynthia DunhamMember
Robert ScantleburyMember
Joanna CurtisSecretary
Lynn RobershotteSuperintendent
Revenue and Support

Revenue Composition

Contributions and Grants
$865,141
Program Service Revenue
$0
Investment Income
$6
Other Revenue
$6,542
All Other Contributions
$8,617
Change in Net Assets
$-269,563
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$815,682
Other Expenses$265,570
Grants and Similar Amounts Paid$60,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$554,652$115,141$0$669,793
Pension Plan Contributions$58,884$15,199$0$74,083
Grants to Domestic Orgs$60,000--$60,000
Other Expenses$59,135$0$0$59,135
Payroll Taxes$43,475$9,294$0$52,769
Occupancy$51,861$0$0$51,861
Office Expenses$44,273$492$0$44,765
Fees for Services Accounting$0$37,942$0$37,942
Fees for Services Other$34,449$100$0$34,549
Other Employee Benefits$13,165$5,872$0$19,037
Information Technology$15,345$0$0$15,345
Travel$8,593$0$0$8,593
Depreciation Depletion$5,730$0$0$5,730
Fees for Services Legal$0$2,500$0$2,500
Insurance$384$0$0$384
Total Functional Expenses$954,712$186,540$0$1,141,252
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
New Life Assembly of God ChurchMesa, AZ501(c)(3)Donation$40,000
The Salvation Army Mesa CorpsMesa, AZ501(c)(3)Donation$20,000
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
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Step Up Schools Inc
EIN
86-0790910
Phone
6235818117
Address
1171 E DESERT CT, GILBERT, AZ 85234

Signing Officer

Name
Lynn Robershotte
Title
Superintendent
Phone
6235818117
Signed
2025-12-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lynn Robershotte
Formed
1995
Legal Domicile
Az
Voting Board Members
3
Independent Board Members
3
Employees
26
Volunteers
6

Preparer

Firm
John C Todd II PC
Address
6635 W Happy Valley Rd Ste A104 PMB, Glendale, AZ 85310
Preparer
Jennifer R Tewhill
Phone
6235818117
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The form 990 is reviewed by the superintendent prior to filing.

Pt VI, Line 12C

A conflict of interest policy is signed by all board members and employees. A copy of the conflict of interest policy is on the employee handbook and the board of directors training manual.

Pt VI, Line 19

The organization makes the 990, its policies and procedures, board minutes, and its finanical statements available to the public on a case by case basis upon request. The 990 is also available on the internet.

Pt VI, Line 15B

The process for determing compensation of key employees: there is a review of salaries for the dean of students, which is then approved by the board and then contracts are extended.

Pt III, Line 3

The school was closed at the end of june 2025 with final operations and the dissolution of the organization being completed in fy 2025-2026. A final 990 for fy 2025-2026 will be completed once the forms are available and all operations to close the organization are complete.

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IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
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IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0111914
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
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IRS990ScheduleE/MaintainScholarshipsRecsInd0true
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0DISCLOSED ON SCHOOL WEBSITE - NOTICE TO PARENTS DISCLOSED ON SCHOOL WEBSITE - NOTICE TO PARENTS
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL RECEIVES FINANCIAL SUPPORT AND GRANTS FROM THE UNITED STATES DEPARTMENT OF EDUCATION, THE UNITED STATES DEPARTMENT OF AGRICULTURE, AND THE ARIZONA DEPARTMENT OF EDUCATION.
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0DONATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1DONATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0NEW LIFE ASSEMBLY OF GOD CHURCH
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1THE SALVATION ARMY MESA CORPS
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IRS990ScheduleI/RecipientTable/RecipientEIN1941156347
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0314 W UNIVERSITY DRIVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1241 E 6TH STREET
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IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0CASH
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc1CASH
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0DONATIONS WERE MADE TO OTHER CHARTIABLE ORGANIZATIONS IN THE AREA OF THE SCHOOL AS THE SCHOOL WRAPS UP OPERATIONS IN PREPARATION OF DISSOLVING THE ORGANIZATION.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE SUPERINTENDENT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A CONFLICT OF INTEREST POLICY IS SIGNED BY ALL BOARD MEMBERS AND EMPLOYEES. A COPY OF THE CONFLICT OF INTEREST POLICY IS ON THE EMPLOYEE HANDBOOK AND THE BOARD OF DIRECTORS TRAINING MANUAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES THE 990, ITS POLICIES AND PROCEDURES, BOARD MINUTES, AND ITS FINANICAL STATEMENTS AVAILABLE TO THE PUBLIC ON A CASE BY CASE BASIS UPON REQUEST. THE 990 IS ALSO AVAILABLE ON THE INTERNET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PROCESS FOR DETERMING COMPENSATION OF KEY EMPLOYEES: THERE IS A REVIEW OF SALARIES FOR THE DEAN OF STUDENTS, WHICH IS THEN APPROVED BY THE BOARD AND THEN CONTRACTS ARE EXTENDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE SCHOOL WAS CLOSED AT THE END OF JUNE 2025 WITH FINAL OPERATIONS AND THE DISSOLUTION OF THE ORGANIZATION BEING COMPLETED IN FY 2025-2026. A FINAL 990 FOR FY 2025-2026 WILL BE COMPLETED ONCE THE FORMS ARE AVAILABLE AND ALL OPERATIONS TO CLOSE THE ORGANIZATION ARE COMPLETE.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt III, Line 3
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0186540
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IRS990/TotalFunctionalExpensesGrp/TotalAmt01141252
IRS990/TotalGrossUBIAmt00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0871689
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0156092
IRS990/TravelGrp/FundraisingAmt00
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt044 EAST 5TH STREET
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IRS990/VotingMembersGoverningBodyCnt03
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IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LYNN ROBERSHOTTE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SUPERINTENDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06235818117
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0STEP UP SCHOOLS INC
ReturnHeader/Filer/BusinessNameControlTxt0STEP
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ReturnHeader/Filer/USAddress/AddressLine1Txt01171 E DESERT CT
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