Civic Intelligence

Next Step Learning Center Inc.

990 • Fiscal year 2021 • EIN 94-3243557

Jul 01, 2020 to Jun 30, 2021 • Filed on Mar 31, 2022

2222 Curtis StreetOakland, CA 94607

(510) 251-1731

Siviq Scores

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

Liabilities / Assets

44th percentile

0.04x

Higher debt load relative to assets than 44% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

71st percentile

0.28x

Higher debt load relative to revenue than 71% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

7th percentile

-36%

Higher net margin than 7% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

85th percentile

$150,577

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 33.4% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

18th percentile

-2.8%

Faster asset growth than 18% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

11th percentile

-26%

Faster revenue growth than 11% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$2,940,659

Down $83,785 (-2.8%) from 2020

Net Assets

Down

$2,814,459

Down $123,117 (-4.2%) from 2020

Liabilities

Up

$126,200

Up $39,332 (+45%) from 2020

Revenue

Down

$451,112

Down $156,994 (-26%) from 2020

Expenses

Up

$612,167

Up $30,671 (+5.3%) from 2020

Net Income

Down

-$161,055

Down $187,665 (-705%) from 2020

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $3,408,455Liabilities 2011: $11,730Net Assets 2011: $3,396,7252011Assets 2012: $3,528,531Liabilities 2012: $15,777Net Assets 2012: $3,512,7542012Assets 2013: $3,572,144Liabilities 2013: $8,906Net Assets 2013: $3,563,2382013Assets 2014: $3,641,447Liabilities 2014: $29,194Net Assets 2014: $3,612,2532014Assets 2015: $3,644,165Liabilities 2015: $13,106Net Assets 2015: $3,631,0592015Assets 2016: $3,454,107Liabilities 2016: $20,959Net Assets 2016: $3,433,1482016Assets 2017: $3,213,931Liabilities 2017: $30,778Net Assets 2017: $3,183,1532017Assets 2018: $3,100,293Liabilities 2018: $38,291Net Assets 2018: $3,062,0022018Assets 2019: $2,936,961Liabilities 2019: $34,268Net Assets 2019: $2,902,6932019Assets 2020: $3,024,444Liabilities 2020: $86,868Net Assets 2020: $2,937,5762020Assets 2021: $2,940,659Liabilities 2021: $126,200Net Assets 2021: $2,814,4592021Assets 2022: $2,961,594Liabilities 2022: $58,789Net Assets 2022: $2,902,8052022Assets 2023: $3,783,826Liabilities 2023: $61,048Net Assets 2023: $3,722,7782023Assets 2024: $3,616,376Liabilities 2024: $39,800Net Assets 2024: $3,576,5762024Assets 2025: $3,459,688Liabilities 2025: $69,908Net Assets 2025: $3,389,7802025

Highlighted filing

2021

Assets$2,940,659
Liabilities$126,200
Net Assets$2,814,459

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $773,544Expenses 2011: $412,827Net Income 2011: $360,7172011Revenue 2012: $634,236Expenses 2012: $525,322Net Income 2012: $108,9142012Revenue 2013: $604,524Expenses 2013: $550,852Net Income 2013: $53,6722013Revenue 2014: $617,941Expenses 2014: $595,697Net Income 2014: $22,2442014Revenue 2015: $654,363Expenses 2015: $636,731Net Income 2015: $17,6322015Revenue 2016: $560,286Expenses 2016: $735,645Net Income 2016: -$175,3592016Revenue 2017: $442,314Expenses 2017: $699,264Net Income 2017: -$256,9502017Revenue 2018: $544,331Expenses 2018: $668,275Net Income 2018: -$123,9442018Revenue 2019: $424,306Expenses 2019: $599,237Net Income 2019: -$174,9312019Revenue 2020: $608,106Expenses 2020: $581,496Net Income 2020: $26,6102020Revenue 2021: $451,112Expenses 2021: $612,167Net Income 2021: -$161,0552021Revenue 2022: $807,358Expenses 2022: $618,258Net Income 2022: $189,1002022Revenue 2023: $1,472,035Expenses 2023: $662,982Net Income 2023: $809,0532023Revenue 2024: $453,357Expenses 2024: $641,662Net Income 2024: -$188,3052024Revenue 2025: $576,153Expenses 2025: $822,550Net Income 2025: -$246,3972025

Highlighted filing

2021

Revenue$451,112
Expenses$612,167
Net Income-$161,055
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Mar 31, 2022
Return Version
2020v4.1
Gross Receipts
$451,112
Mission and Program Overview

Mission

Next Step Learning Centers mission is to strengthen Oakland families-- especially Oakland youth ages 17 to 25 who have dropped out of school through intensive, personalized tutoring.

Next Step Learning Center's mission is to strengthen Oakland families - especially Oakland youth ages 17 to 25 who have dropped out of school - through intensive, personalized tutoring.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,860,329$1,800,875▼ $59,454
Investments in Publicly Traded Securities$922,685$976,000▲ $53,315
Savings and Temporary Cash Investments$241,430$132,748▼ $108,682
Accounts Receivable-$28,094-
Prepaid Expenses and Deferred Charges-$2,942-
Pledges and Grants Receivable$0$0→ $0
Total Assets$3,024,444$2,940,659▼ $83,785
Liabilities
Unsecured Notes Loans Payable$59,100$70,557▲ $11,457
Accounts Payable and Accrued Expenses$27,768$55,643▲ $27,875
Total Liabilities$86,868$126,200▲ $39,332
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,937,576$2,814,459▼ $123,117
Net Assets With Donor Restrictions$0--
Total Net Assets Fund Balance$2,937,576$2,814,459▼ $123,117
Total Liabilities and Net Assets / Fund Balance$3,024,444$2,940,659▼ $83,785

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,466,224$677,995$0
Land$334,651-$0
Equipment$0$52,255$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lisa StringerBoard PresidentFT$150,577$150,577
Lisa Stringer--$150,577$150,577

Board Members and Trustees

NameTitle
Gregory SchopfBoard chair
Peter BoeroDevelopment chair
Peter RaffoFinance chair
David PeredaGovernance chair
Evelyn AshcroftProgram chair
Eugene BrownDirector
Joan Doyle SNJMDirector
Linda Orrick SNJMDirector
Maureen Viani SNJMDirector
Stephen SangerDirector
Sumana LahiryDirector
Mary BrutocaoSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$376,226
Program Service Revenue
$0
Investment Income
$15,737
Other Revenue
$59,149
All Other Contributions
$376,226
Change in Net Assets
$-161,055

Audited Revenue Reconciliation

Revenue per Audited Statements
$451,112
Revenue Not Reported on Form 990
$350,000
Total Revenue per Audited Statements
$801,112
Total Revenue per Form 990
$451,112
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$471,916
Other Expenses$135,970
Total Fundraising Expense$71,443
Grants and Similar Amounts Paid$4,281
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$205,130$8,205$17,609$230,944
Current Officers, Directors, Trustees, and Key Employees$80,480$35,049$35,049$150,578
Depreciation Depletion$38,645$14,864$5,946$59,455
Other Employee Benefits$41,312$12,477$2,187$55,976
Payroll Taxes$0$29,906$0$29,906
Occupancy$15,675$5,557$1,368$22,600
Fees for Services Accounting$0$15,400$0$15,400
Information Technology$4,481$2,210$4,342$11,033
Other Expenses$6,252$797$3,779$10,828
Pension Plan Contributions$4,512$0$0$4,512
Grants to Domestic Individuals$4,281--$4,281
Office Expenses$3,578$60$0$3,638
Insurance$0$834$0$834
All Other Expenses$0$69$514$583
Fees for Services Other$0$0$188$188
Total Functional Expenses$413,951$126,773$71,443$612,167

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$962,167
Expenses per Audited Statements$612,167
Total Expenses per Form 990$612,167
Expenses Not Reported on Form 990$350,000
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
Audit committee
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
Yes
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
Next Step Learning Center Inc
EIN
94-3243557
Phone
5102511731
Address
2222 Curtis Street, Oakland, CA 94607

Signing Officer

Name
Lisa Stringer
Title
Executive Director
Phone
5102511731
Signed
2022-03-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sister Cynthia Canning
Formed
1994
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
8
Volunteers
67

Preparer

Firm
Zielinski & Associates
Address
2150 HAMPTON AVE, SAINT LOUIS, MO 63139
Preparer
Barbara M Zielinski
Phone
3146442150
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The Board Chairman and the accountant review the 990 before filing.

Pt VI, Line 12C

Members of the board periodically review any potential conflicts that arrise.

Pt VI, Line 15A

The board compares similar positions.

Pt VI, Line 15B

The board compares similar positions.

Pt VI, Line 19

These documents are available by request.

Pt VI, Line 7A

The Members have the sole authority to: 1)elect the Directors of the Board of Directors; 2) remove Directors of the Board of Directors; 3) amend the Bylaws;

Pt VI, Line 7B

The members of the corporation especially reserve to themselves the following powers to the extent provided by law: a)To define the philosophy and mission of the corporation and do all things deemed necessary by the members to assure their implementation. b)To approve amendements to the Articles of Incorporation and the Bylaws after such amendments have been approved by the Board of Directors. c)To elect the members of the Board of Directors and to remove members from the Board without cause subject to approval by a majority of all members of the corporation d)To confirm the appointment and termination of the Executive Director of Next Step Learning Center, Inc. e)To approve capital and operating budgets. f)To initiate and expressly approve the purchase, sale, lease, disposition, or encumberance of all or substantially all of the personal property. g)To dissolve the corporation and distribute the assets.

Pt XI

Unrealized gain on investment carried at market value

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IRS990/MissionDesc0Next Step Learning Center's mission is to strengthen Oakland families-- especially Oakland youth ages 17 to 25 who have dropped out of school through intensive, personalized tutoring.
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IRS990/OfficeExpensesGrp/TotalAmt03638
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IRS990/OperateHospitalInd0false
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IRS990/OtherExpensesGrp/Desc0Supplies
IRS990/OtherExpensesGrp/Desc1Scholarships
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IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt23779
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01345
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
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IRS990/OtherExpensesGrp/TotalAmt1367
IRS990/OtherExpensesGrp/TotalAmt210828
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt049
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IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
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IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
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IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt029906
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02942
IRS990/PrincipalOfficerNm0Sister Cynthia Canning
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IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt022235
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IRS990/PYOtherRevenueAmt0278
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IRS990/PYTotalRevenueAmt0608106
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-161055
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0451112
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0241430
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0132748
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part II, Line 10 Description: Misc Income 2016: 267. 2017: 717. 2018: 2118. 2019: 278. 2020: 49.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0459904
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0524175
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0433972
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt022235
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt019439
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt08120
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0433972
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02379870
IRS990ScheduleA/TotalSupportAmt02457877
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
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IRS990/ScheduleBRequiredInd0true
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0677995
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt02144219
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0350000
IRS990ScheduleD/DonatedServicesUseFcltsAmt0350000
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt052255
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt052255
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt0350000
IRS990ScheduleD/ExpensesSubtotalAmt0612167
IRS990ScheduleD/LandGrp/BookValueAmt0334651
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0334651
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/RevenueNotReportedAmt0350000
IRS990ScheduleD/RevenueSubtotalAmt0451112
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01800875
IRS990ScheduleD/TotalExpensesPerForm990Amt0612167

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.46$0.07$3.39$0.58$0.82$0.25
2024Detailed filing. Detailed filing data is available for this year.$3.62$0.04$3.58$0.45$0.64$0.19
2023Detailed filing. Detailed filing data is available for this year.$3.78$0.06$3.72$1.47$0.66$0.81
2022Detailed filing. Detailed filing data is available for this year.$2.96$0.06$2.90$0.81$0.62$0.19
2021Detailed filing. Detailed filing data is available for this year.$2.94$0.13$2.81$0.45$0.61$0.16
2020Detailed filing. Detailed filing data is available for this year.$3.02$0.09$2.94$0.61$0.58$0.03
2019Detailed filing. Detailed filing data is available for this year.$2.94$0.03$2.90$0.42$0.60$0.17
2018Summary only. Only limited summary data is available for this year.$3.10$0.04$3.06$0.54$0.67$0.12
2017Summary only. Only limited summary data is available for this year.$3.21$0.03$3.18$0.44$0.70$0.26
2016Summary only. Only limited summary data is available for this year.$3.45$0.02$3.43$0.56$0.74$0.18
2015Summary only. Only limited summary data is available for this year.$3.64$0.01$3.63$0.65$0.64$0.02
2014Summary only. Only limited summary data is available for this year.$3.64$0.03$3.61$0.62$0.60$0.02
2013Summary only. Only limited summary data is available for this year.$3.57$0.01$3.56$0.60$0.55$0.05
2012Summary only. Only limited summary data is available for this year.$3.53$0.02$3.51$0.63$0.53$0.11
2011Summary only. Only limited summary data is available for this year.$3.41$0.01$3.40$0.77$0.41$0.36