Civic Intelligence

Next Step Elc

EIN 88-1335728 • 501(c)3 • Spokane Valley, WA

NTEE B21

Profile

At next step elc we provide a loving, christ-centered environment where we focus on the social, cognitive, creative and physical development of each child. Our desire is to nurture independent thinkers with a curiosity of learning in preparation for success in kindergarten and beyond.

1313 S Pines RoadSpokane Valley, WA 99206

nextstepelc.com

Siviq Scores

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

Liabilities / Assets

60th percentile

0.07x

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

NTEE B21 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.02x

Higher debt load relative to revenue than 62% of similar nonprofits.

NTEE B21 • <$500k nonprofits • Source year 2024

Net Margin

35th percentile

-2.6%

Higher net margin than 35% of similar nonprofits.

NTEE B21 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$48,738

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 18.4% of source-year revenue.

NTEE B21 • <$500k nonprofits • Source year 2024

Asset Growth

38th percentile

-6.1%

Faster asset growth than 38% of similar nonprofits.

NTEE B21 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

16th percentile

-26%

Faster revenue growth than 16% of similar nonprofits.

NTEE B21 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$80,920

Down $5,292 (-6.1%) from 2023

Liabilities

Up

$5,441

Up $1,648 (+43%) from 2023

Net Assets

Down

$75,479

Down $6,940 (-8.4%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin35th percentile

Revenue

Down

$264,898

Down $92,604 (-26%) from 2023

Expenses

Down

$271,838

Down $3,245 (-1.2%) from 2023

Net Income

Down

-$6,940

Down $89,359 (-108%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

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

$100K$50K$0Assets 2023: $86,212Liabilities 2023: $3,793Net Assets 2023: $82,4192023Assets 2024: $80,920Liabilities 2024: $5,441Net Assets 2024: $75,4792024

Highlighted filing

2024

Assets$80,920
Liabilities$5,441
Net Assets$75,479
Open 2024 Filing

Operations Trend

Revenue Growth16th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2023: $357,502Expenses 2023: $275,083Net Income 2023: $82,4192023Revenue 2024: $264,898Expenses 2024: $271,838Net Income 2024: -$6,9402024

Highlighted filing

2024

Revenue$264,898
Expenses$271,838
Net Income-$6,940
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$80,920
Liabilities
$5,441
Net assets
$75,479
Revenue
$264,898
Expenses
$271,838
Net income
-$6,940
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.81$0.05$0.75$2.65$2.72$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.86$0.04$0.82$3.58$2.75$0.82
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 18, 2025
Return Version
2023v6.0
Gross Receipts
$264,898
Mission and Program Overview

Mission

At next step elc we provide a loving, christ-centered environment where we focus on the social, cognitive, creative and physical development of each child. Our desire is to nurture independent thinkers with a curiosity of learning in preparation for success in kindergarten and beyond.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$46,789$42,212▼ $4,577
Cash and Non-Interest-Bearing Accounts$32,408$38,708▲ $6,300
Accounts Receivable$7,015--
Total Assets$86,212$80,920▼ $5,292
Liabilities
Other Liabilities$3,793$5,441▲ $1,648
Total Liabilities$3,793$5,441▲ $1,648
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$82,419$75,479▼ $6,940
Total Net Assets Fund Balance$82,419$75,479▼ $6,940
Total Liabilities and Net Assets / Fund Balance$86,212$80,920▼ $5,292

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$42,212$9,619$51,831
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Alicia FroggeTreasurerFT$48,738$48,738

Board Members and Trustees

NameTitle
Joseph FroggePresident
Misty MooreBoard Member
Teresa SautherBoard Member
Michelle LiljenbergSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$264,898
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-6,940
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$209,616
Other Expenses$62,222
Total Fundraising Expense$345
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$158,462--$158,462
Current Officers, Directors, Trustees, and Key Employees$48,738--$48,738
Fees for Services Accounting-$6,410-$6,410
Depreciation Depletion$5,013--$5,013
Occupancy$4,176--$4,176
Other Expenses$3,002$4,156-$3,002
All Other Expenses$138$2,592-$2,730
Payroll Taxes$2,416--$2,416
Insurance$1,727--$1,727
Office Expenses$1,611--$1,611
Advertising--$345$345
Total Functional Expenses$258,335$13,158$345$271,838
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$4,137
Pgf Presentational Liability Adj$965
Direct Deposit Liabilities$339
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
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

“Joseph frogge president spouse alicia frogge treasurer spouse”

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

“The return is provided to the treasurer for review prior to filing.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Next Step Elc
EIN
88-1335728
Phone
5098691353
Address
1313 S PINES ROAD, SPOKANE VALLEY, WA 99206

Signing Officer

Name
Joseph Frogge
Title
President
Phone
5098691353
Signed
2025-03-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Frogge
Formed
2022
Legal Domicile
Wa
Voting Board Members
5
Independent Board Members
3
Employees
10

Preparer

Firm
Pointguard Financial Pllc
Address
13102 E MISSION AVENUE, SPOKANE VALLEY, WA 99216
Preparer
Nate Riggan
Phone
5099242506
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“At next step elc we provide a loving, christ-centered environment where we focus on the social, cognitive, creative and physical development of each child. Our desire is to nurture independent thinkers with a curiosity of learning in preparation for success in kindergarten and beyond.”

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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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IRS990/Desc0PROVIDED A LOVING, CHRIST-CENTERED ENVIRONMENT WHERE WE FOCUS ON THE SOCIAL, COGNITIVE, CREATIVE AND PHYSICAL DEVELOPMENT OF CHILDREN AGES TWO THROUGH SIX VIA OUR FIRST STEPS (AGES 2 - 3), PRESCHOOL (AGES 3-4), AND PRE KINDERGARTEN (AGES 4-5) CLASSES. FOR THE 23-24 SCHOOL YEAR WE HAD APPROXIMATELY 122 KIDS ENROLLED IN OUR PROGRAMS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AT NEXT STEP ELC WE PROVIDE A LOVING, CHRIST-CENTERED ENVIRONMENT WHERE WE FOCUS ON THE SOCIAL, COGNITIVE, CREATIVE AND PHYSICAL DEVELOPMENT OF EACH CHILD. OUR DESIRE IS TO NURTURE INDEPENDENT THINKERS WITH A CURIOSITY OF LEARNING IN PREPARATION FOR SUCCESS IN KINDERGARTEN AND BEYOND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1JOSEPH FROGGE PRESIDENT SPOUSE ALICIA FROGGE TREASURER SPOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE RETURN IS PROVIDED TO THE TREASURER FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt016511 E 23RD AVE
IRS990/USAddress/CityNm0SPOKANE VALLEY
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099037
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0NEXTSTEPELC.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH FROGGE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05098691353
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NEXT STEP ELC
ReturnHeader/Filer/BusinessNameControlTxt0NEXT
ReturnHeader/Filer/EIN0881335728
ReturnHeader/Filer/PhoneNum05098691353
ReturnHeader/Filer/USAddress/AddressLine1Txt01313 S PINES ROAD
ReturnHeader/Filer/USAddress/CityNm0SPOKANE VALLEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd099206
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454065700
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0POINTGUARD FINANCIAL PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt013102 E MISSION AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPOKANE VALLEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd099216
ReturnHeader/PreparerPersonGrp/PhoneNum05099242506
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NATE RIGGAN
ReturnHeader/ReturnTs02025-03-18T16:05:44-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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