Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
Aberdeen Step Up Ministries
EIN 88-2289634 • 501(c)2 • Aberdeen, SD
Profile
The corporation is organized to exclusively support charitable and religious purposes within the meaning of sec. 501 (c) (3) of the internal revenue code of 1986, as amended ("code") . More particularly, but not by way of limitation, this corporation is formed in order to perform the works jesus christ asked of his followers: feed the hungry, give drink to the thirsty, welcome the stranger, clothe the naked, heal the sick, and visit the imprisoned. (matthew 25: 35-39) . In furtherance of that purpose, but again not by way of limitation, this corporation may receive donations and grants used to pay for all costs associated with the operation of the corporation and necessary personnel.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.02x
Liabilities / Revenue
66th percentile
Higher debt load relative to revenue than 66% of similar nonprofits.
Net Margin
33rd percentile
Higher net margin than 33% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
Down$16,225
Down $5,276 (-25%) from 2024
Liabilities
$353
No earlier filing loaded for comparison.
Net Assets
Down$15,872
Down $5,629 (-26%) from 2024
Revenue
Up$63,105
Up $18,394 (+41%) from 2024
Expenses
Up$67,908
Up $22,413 (+49%) from 2024
Net Income
Down-$4,803
Down $4,019 (-513%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $16,225
- Liabilities
- $353
- Net assets
- $15,872
- Revenue
- $63,105
- Expenses
- $67,908
- Net income
- -$4,803
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2025Detailed filing. Detailed filing data is available for this year. | $16.2 | $0.35 | $15.9 | $63.1 | $67.9 | $4.80 |
| 2024Detailed filing. Detailed filing data is available for this year. | $21.5 | $21.5 | $44.7 | $45.5 | $0.78 | |
| 2023Detailed filing. Detailed filing data is available for this year. | $22.3 | $0.00 | $22.3 | $43.1 | $21.2 | $21.9 |
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Jan 26, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $63,105
Mission and Program Overview
Mission
The corporation is organized to exclusively support charitable and religious purposes within the meaning of sec. 501 (c) (3) of the internal revenue code of 1986, as amended ("code") . More particularly, but not by way of limitation, this corporation is formed in order to perform the works jesus christ asked of his followers: feed the hungry, give drink to the thirsty, welcome the stranger, clothe the naked, heal the sick, and visit the imprisoned. (matthew 25: 35-39) . In furtherance of that purpose, but again not by way of limitation, this corporation may receive donations and grants used to pay for all costs associated with the operation of the corporation and necessary personnel.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDING HOUSING, FOOD AND CLOTHING WAS PROVIDED TO THOSE IN NEED.RENTAL FACILITIES WERE OBTAINED FOR THE TEMPORARY HOUSING OF HOMELESS INDIVIDUALS AND FAMILIES. | - | $63,771 |
| PROVIDING HOUSING, FOOD AND CLOTHING WAS PROVIDED TO THOSE IN NEED.RENTAL FACILITIES WERE OBTAINED FOR THE TEMPORARY HOUSING OF HOMELESS INDIVIDUALS AND FAMILIES. | - | $4,137 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ALTON VILHAURER | Presidemt | - | $0 | - | - |
| JAMES O'DONNELL | Director | - | $0 | - | - |
| CHARLES WEISSER | Director | - | $0 | - | - |
| DALE A BAIN | Director | - | $0 | - | - |
| BRIAN MARCUSON | Secretary | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Aberdeen Step Up Ministries
- EIN
- 88-2289634
- Phone
- 6052908553
- Address
- 105 S 3RD STREET, ABERDEEN, SD 57401
Signing Officer
- Name
- Brian Marcuson
- Title
- Secretary
- Phone
- 6052908553
- Signed
- 2026-01-26
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Klabo Brown & Co LLC
- Address
- PO BOX 790, ABERDEEN, SD 57402-0790
- Preparer
- Jim Brown
- Phone
- 6052294359
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses travel 204 insurance 2,094 fundraising 2,043 client lodging expense 54,279 contributions & gifts 226 total 58,846”
Form 990-ez, Part I, Line 20
“Other decreases -826 accounting sdjustments.”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 0 353”
Form 990-ez, Part III
“The corporation is organized to exclusively support charitable and religious purposes within the meaning of sec. 501 (c) (3) of the internal revenue code of 1986, as amended ("code") . More particularly, but not by way of limitation, this corporation is formed in order to perform the works jesus christ asked of his followers: feed the hungry, give drink to the thirsty, welcome the stranger, clothe the naked, heal the sick, and visit the imprisoned. (matthew 25: 35-39) . In furtherance of that purpose, but again not by way of limitation, this corporation may receive donations and grants used to pay for all costs associated with the operation of the corporation and necessary personnel.”
Form 990-ez, Part III, Line 31
“Providing housing, food and clothing was provided to those in need.rental facilities were obtained for the temporary housing of homeless individuals and families.”
Raw XML Appendix121 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | BRIAN MARCUSON |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6052908553 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 392091 SPILLWAY DRIVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | ABERDEEN |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 57401 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 21501 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 16225 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 63105 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -4803 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 728 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 21501 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 16225 |
| IRS990EZ/GrossReceiptsAmt | 0 | 63105 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 21501 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 15872 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 21501 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 15872 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 8334 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ALTON VILHAURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JAMES O'DONNELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | CHARLES WEISSER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | DALE A BAIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | BRIAN MARCUSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDEMT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -826 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 58846 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE CORPORATION IS ORGANIZED TO EXCLUSIVELY SUPPORT CHARITABLE AND RELIGIOUS PURPOSES WITHIN THE MEANING OF SEC. 501 (C) (3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED ("CODE") . MORE PARTICULARLY, BUT NOT BY WAY OF LIMITATION, THIS CORPORATION IS FORMED IN ORDER TO PERFORM THE WORKS JESUS CHRIST ASKED OF HIS FOLLOWERS: FEED THE HUNGRY, GIVE DRINK TO THE THIRSTY, WELCOME THE STRANGER, CLOTHE THE NAKED, HEAL THE SICK, AND VISIT THE IMPRISONED. (MATTHEW 25: 35-39) . IN FURTHERANCE OF THAT PURPOSE, BUT AGAIN NOT BY WAY OF LIMITATION, THIS CORPORATION MAY RECEIVE DONATIONS AND GRANTS USED TO PAY FOR ALL COSTS ASSOCIATED WITH THE OPERATION OF THE CORPORATION AND NECESSARY PERSONNEL. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDING HOUSING, FOOD AND CLOTHING WAS PROVIDED TO THOSE IN NEED.RENTAL FACILITIES WERE OBTAINED FOR THE TEMPORARY HOUSING OF HOMELESS INDIVIDUALS AND FAMILIES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | PROVIDING HOUSING, FOOD AND CLOTHING WAS PROVIDED TO THOSE IN NEED.RENTAL FACILITIES WERE OBTAINED FOR THE TEMPORARY HOUSING OF HOMELESS INDIVIDUALS AND FAMILIES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 4137 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 63771 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 353 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 67908 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 67908 |
| IRS990EZ/TotalRevenueAmt | 0 | 63105 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/ChurchInd | 0 | X |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES TRAVEL 204 INSURANCE 2,094 FUNDRAISING 2,043 CLIENT LODGING EXPENSE 54,279 CONTRIBUTIONS & GIFTS 226 TOTAL 58,846 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | OTHER DECREASES -826 ACCOUNTING SDJUSTMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 353 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE CORPORATION IS ORGANIZED TO EXCLUSIVELY SUPPORT CHARITABLE AND RELIGIOUS PURPOSES WITHIN THE MEANING OF SEC. 501 (C) (3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED ("CODE") . MORE PARTICULARLY, BUT NOT BY WAY OF LIMITATION, THIS CORPORATION IS FORMED IN ORDER TO PERFORM THE WORKS JESUS CHRIST ASKED OF HIS FOLLOWERS: FEED THE HUNGRY, GIVE DRINK TO THE THIRSTY, WELCOME THE STRANGER, CLOTHE THE NAKED, HEAL THE SICK, AND VISIT THE IMPRISONED. (MATTHEW 25: 35-39) . IN FURTHERANCE OF THAT PURPOSE, BUT AGAIN NOT BY WAY OF LIMITATION, THIS CORPORATION MAY RECEIVE DONATIONS AND GRANTS USED TO PAY FOR ALL COSTS ASSOCIATED WITH THE OPERATION OF THE CORPORATION AND NECESSARY PERSONNEL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PROVIDING HOUSING, FOOD AND CLOTHING WAS PROVIDED TO THOSE IN NEED.RENTAL FACILITIES WERE OBTAINED FOR THE TEMPORARY HOUSING OF HOMELESS INDIVIDUALS AND FAMILIES. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BRIAN MARCUSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6052908553 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-01-26 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ABERDEEN STEP UP MINISTRIES |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ABER |
| ReturnHeader/Filer/EIN | 0 | 882289634 |
| ReturnHeader/Filer/PhoneNum | 0 | 6052908553 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 105 S 3RD STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ABERDEEN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 57401 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 203873139 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KLABO BROWN & CO LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 790 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ABERDEEN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 574020790 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6052294359 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-01-26 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JIM BROWN |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2026-02-11T17:13:52-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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