Civic Intelligence

Next Step Elc

990 • Fiscal year 2023 • EIN 88-1335728

Jul 01, 2022 to Jun 30, 2023 • Filed on May 15, 2024

Organization ProfileNEXTSTEPELC.COM
1313 S Pines RoadSpokane Valley, WA 99206

(509) 869-1353

Siviq Scores

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

Liabilities / Assets

61st percentile

0.04x

Higher debt load relative to assets than 61% of similar nonprofits.

2023 filings • NTEE B21 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

54th percentile

0.01x

Higher debt load relative to revenue than 54% of similar nonprofits.

2023 filings • NTEE B21 • <$500k nonprofits • Source year 2023

Net Margin

90th percentile

23%

Higher net margin than 90% of similar nonprofits.

2023 filings • NTEE B21 • <$500k nonprofits • Source year 2023

Top Officer Pay

74th percentile

$24,000

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

2023 filings • NTEE B21 • <$500k nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Balance Sheet
Liabilities / Assets61st percentile

Assets

$86,212

No earlier filing loaded for comparison.

Net Assets

$82,419

No earlier filing loaded for comparison.

Liabilities

$3,793

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin90th percentile

Revenue

$357,502

No earlier filing loaded for comparison.

Expenses

$275,083

No earlier filing loaded for comparison.

Net Income

$82,419

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$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

2023

Assets$86,212
Liabilities$3,793
Net Assets$82,419
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$357,502
Expenses$275,083
Net Income$82,419
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2024
Return Version
2022v5.0
Gross Receipts
$357,502
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-
Cash and Non-Interest-Bearing Accounts-$32,408-
Accounts Receivable-$7,015-
Total Assets$0$86,212▲ $86,212
Liabilities
Other Liabilities-$3,793-
Total Liabilities$0$3,793▲ $3,793
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$82,419-
Total Net Assets Fund Balance$0$82,419▲ $82,419
Total Liabilities and Net Assets / Fund Balance$0$86,212▲ $86,212

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$46,789$4,606$51,395
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Alica FroggeTreasurerFT$24,000$24,000

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$113,541
Program Service Revenue
$243,961
Investment Income
$0
Other Revenue
$0
All Other Contributions
$113,541
Change in Net Assets
$82,419
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$237,318
Other Expenses$37,765
Total Fundraising Expense$822
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$190,231--$190,231
Current Officers, Directors, Trustees, and Key Employees$24,000--$24,000
Payroll Taxes$23,087--$23,087
Office Expenses$8,157--$8,157
Fees for Services Accounting-$6,451-$6,451
Depreciation Depletion$4,606--$4,606
Other Expenses$4,533--$4,533
Occupancy$1,856--$1,856
Advertising--$822$822
Total Functional Expenses$267,810$6,451$822$275,083
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:FEDERAL TAXES (9$2,650
PAYROLL LIABILITIES:WA WORKERS COMPE$632
PAYROLL LIABILITIES:WA SUI EMPLOYER$266
PAYROLL LIABILITIES:WA PAID FAMILY A$245
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 forgge alicia forgge president 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
Address
1313 S PINES ROAD, SPOKANE VALLEY, WA 99206

Signing Officer

Name
Alica Frogge
Title
Treasurer
Phone
5098691353
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Frogge
Legal Domicile
Wa
Voting Board Members
5
Independent Board Members
3
Employees
10
Volunteers
20

Preparer

Firm
Pointguard Financial Pllc
Address
13102 E MISSION AVENUE, SPOKANE VALLEY, WA 99216
Preparer
Jayme L Coonts
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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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 FORGGE ALICIA FORGGE PRESIDENT 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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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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/PreparationDt02024-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAYME L COONTS
ReturnHeader/ReturnTs02024-05-15T19:12:14-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ALICA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FROGGE
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$86,212
Liabilities
$3,793
Net assets
$82,419
Revenue
$357,502
Expenses
$275,083
Net income
$82,419
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