Civic Intelligence

Step One School

EIN 95-3629939 • 501(c)3 • Berkeley, CA

Profile

Step One School was established in 1981 in Berkeley, California to provide the East Bay community with a model early childhood education program for children ages two to six. We are committed to giving each child the very best possible experience in early education.

499 Spruce StreetBerkeley, CA 94708

www.steponeschool.org

Siviq Scores

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

Liabilities / Assets

56th percentile

0.10x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

57th percentile

0.12x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

66th percentile

14%

Higher net margin than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

66th percentile

11%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

13th percentile

-22%

Faster revenue growth than 13% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$3,691,598

Up $135,932 (+3.8%) from 2023

Liabilities

Up

$365,463

Up $10,962 (+3.1%) from 2023

Net Assets

Up

$3,326,135

Up $124,970 (+3.9%) from 2023

Operations
Liabilities / Revenue57th percentileNet Margin66th percentile

Revenue

Up

$3,055,864

Up $30,802 (+1.0%) from 2023

Expenses

Up

$2,930,894

Up $328,480 (+13%) from 2023

Net Income

Down

$124,970

Down $297,678 (-70%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $993,612Liabilities 2011: $548,551Net Assets 2011: $445,0612011Assets 2012: $984,950Liabilities 2012: $507,778Net Assets 2012: $477,1722012Assets 2013: $968,026Liabilities 2013: $498,538Net Assets 2013: $469,4882013Assets 2014: $1,059,275Liabilities 2014: $484,240Net Assets 2014: $575,0352014Assets 2015: $1,088,108Liabilities 2015: $440,115Net Assets 2015: $647,9932015Assets 2016: $1,335,421Liabilities 2016: $425,083Net Assets 2016: $910,3382016Assets 2017: $1,862,657Liabilities 2017: $345,902Net Assets 2017: $1,516,7552017Assets 2018: $2,507,668Liabilities 2018: $683,447Net Assets 2018: $1,824,2212018Assets 2019: $2,479,562Liabilities 2019: $547,894Net Assets 2019: $1,931,6682019Assets 2020: $2,650,679Liabilities 2020: $1,020,693Net Assets 2020: $1,629,9862020Assets 2021: $2,613,559Liabilities 2021: $882,397Net Assets 2021: $1,731,1622021Assets 2022: $3,217,404Liabilities 2022: $445,790Net Assets 2022: $2,771,6142022Assets 2023: $3,555,666Liabilities 2023: $354,501Net Assets 2023: $3,201,1652023Assets 2024: $3,691,598Liabilities 2024: $365,463Net Assets 2024: $3,326,1352024

Highlighted filing

2024

Assets$3,691,598
Liabilities$365,463
Net Assets$3,326,135
Open 2024 Filing

Operations Trend

Revenue Growth13th percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $2,084,787Expenses 2011: $2,028,704Net Income 2011: $56,0832011Revenue 2012: $2,085,892Expenses 2012: $2,053,781Net Income 2012: $32,1112012Expenses 2013: $2,120,3492013Revenue 2014: $2,139,575Expenses 2014: $2,034,026Net Income 2014: $105,5492014Revenue 2015: $2,194,503Expenses 2015: $2,121,545Net Income 2015: $72,9582015Revenue 2016: $2,651,701Expenses 2016: $2,389,356Net Income 2016: $262,3452016Revenue 2017: $3,095,506Expenses 2017: $2,489,089Net Income 2017: $606,4172017Revenue 2018: $2,952,393Expenses 2018: $2,575,710Net Income 2018: $376,6832018Revenue 2019: $2,674,287Expenses 2019: $2,395,607Net Income 2019: $278,6802019Revenue 2020: $2,089,829Expenses 2020: $2,391,511Net Income 2020: -$301,6822020Revenue 2021: $2,370,998Expenses 2021: $2,269,822Net Income 2021: $101,1762021Revenue 2022: $3,866,778Expenses 2022: $2,826,325Net Income 2022: $1,040,4532022Revenue 2023: $3,025,062Expenses 2023: $2,602,414Net Income 2023: $422,6482023Revenue 2024: $3,055,864Expenses 2024: $2,930,894Net Income 2024: $124,9702024

Highlighted filing

2024

Revenue$3,055,864
Expenses$2,930,894
Net Income$124,970
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$3,691,598
Liabilities
$365,463
Net assets
$3,326,135
Revenue
$3,055,864
Expenses
$2,930,894
Net income
$124,970
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.69$0.37$3.33$3.06$2.93$0.12
2023Detailed filing. Detailed filing data is available for this year.$3.56$0.35$3.20$3.03$2.60$0.42
2022Detailed filing. Detailed filing data is available for this year.$3.22$0.45$2.77$3.87$2.83$1.04
2021Detailed filing. Detailed filing data is available for this year.$2.61$0.88$1.73$2.37$2.27$0.10
2020Detailed filing. Detailed filing data is available for this year.$2.65$1.02$1.63$2.09$2.39$0.30
2019Detailed filing. Detailed filing data is available for this year.$2.48$0.55$1.93$2.67$2.40$0.28
2018Detailed filing. Detailed filing data is available for this year.$2.51$0.68$1.82$2.95$2.58$0.38
2017Detailed filing. Detailed filing data is available for this year.$1.86$0.35$1.52$3.10$2.49$0.61
2016Detailed filing. Detailed filing data is available for this year.$1.34$0.43$0.91$2.65$2.39$0.26
2015Detailed filing. Detailed filing data is available for this year.$1.09$0.44$0.65$2.19$2.12$0.07
2014Summary only. Only limited summary data is available for this year.$1.06$0.48$0.58$2.14$2.03$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.50$0.47$2.12
2012Summary only. Only limited summary data is available for this year.$0.98$0.51$0.48$2.09$2.05$0.03
2011Summary only. Only limited summary data is available for this year.$0.99$0.55$0.45$2.08$2.03$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Mar 13, 2025
Return Version
2023v6.0
Gross Receipts
$3,055,864
Mission and Program Overview

Mission

Step One School was established in 1981 in Berkeley, California to provide the East Bay community with a model early childhood education program for children ages two to six. We are committed to giving each child the very best possible experience in early education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,869,996$2,072,687▲ $202,691
Land, Buildings, and Equipment, Net$1,585,815$1,499,598▼ $86,217
Accounts Receivable$58,763$61,289▲ $2,526
Prepaid Expenses and Deferred Charges$25,928$26,353▲ $425
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$3,555,666$3,691,598▲ $135,932
Other Assets Total$15,164$31,671▲ $16,507
Liabilities
Deferred Revenue$248,041$276,013▲ $27,972
Other Liabilities$44,000$58,000▲ $14,000
Accounts Payable and Accrued Expenses$62,460$31,450▼ $31,010
Total Liabilities$354,501$365,463▲ $10,962
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,416,500$3,248,315▲ $831,815
Net Assets With Donor Restrictions$784,665$77,820▼ $706,845
Total Net Assets Fund Balance$3,201,165$3,326,135▲ $124,970
Total Liabilities and Net Assets / Fund Balance$3,555,666$3,691,598▲ $135,932

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$2,635,121-$2,635,121
Buildings$225,876-$225,876
Equipment$189,050-$189,050
Land$75,292-$75,292
Other Land Buildings$-1,625,741$1,625,741-
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleBaseTotal
Susana CasherExecutive Director$148,533$148,533
Steve EgawaBoard Member$101,196$101,196
Raquel McKinneyBoard Member$75,669$75,669

Board Members and Trustees

NameTitle
Jenny Herbert CreekChairman
Anne PerkinsBoard Member
Iris Korovesi BumsBoard Member
Jim Van HuysseBoard Member
Lisa BozmanBoard member
Maureen MitraBoard Member
Mike OuyeBoard Member
Raquel SharpBoard Member
Ted KohnenBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$152,355
Program Service Revenue
$2,801,763
Investment Income
$94,546
Other Revenue
$7,200
All Other Contributions
$152,355
Change in Net Assets
$124,970

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,055,864
Total Revenue per Audited Statements
$3,055,864
Total Revenue per Form 990
$3,055,864
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,203,231
Other Expenses$727,663
Total Fundraising Expense$42,108
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,251,633$376,464$15,209$1,643,306
Other Employee Benefits$220,412$31,471-$251,883
Current Officers, Directors, Trustees, and Key Employees$130,962$39,390$1,591$171,943
All Other Expenses$13,106$127,697$21,174$161,977
Payroll Taxes$101,935$34,164-$136,099
Other Expenses$83,314$12,315$4,134$99,763
Insurance$37,796$1,185-$38,981
Total Functional Expenses$2,028,490$860,296$42,108$2,930,894

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,930,894
Total Expenses per Audited Statements$2,930,894
Total Expenses per Form 990$2,930,894
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Student Deposits$58,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The Finance Committee of the Board of Directors review the 990 tax return and the Board treasure signs the return.”

Form 990, Part VI, Section B, Line 15B

“Management salary as well as annual all employee CPI salary adjustment is determined by the Personnel committee of Board of Directors.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Step One School
EIN
95-3629939
Phone
5105279021
Address
499 Spruce Street, Berkeley, CA 94708

Signing Officer

Name
Susana Casher
Title
Executive Director
Signed
2025-03-13
Discuss with paid preparer
Yes

Organization Details

Formed
1981
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
34

Preparer

Firm
Lamorena & Chang CPA
Address
22 BATTERY ST STE 412, SAN FRANCISCO, CA 94111
Preparer
Steven Chang
Phone
4157818441
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IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt11Board Member
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IRS990/MissionDesc0Step One School was established in 1981 in Berkeley, California to provide the East Bay community with a model early childhood education program for children ages two to six. We are committed to giving each child the very best possible experience in early education.
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0225876
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0189050
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IRS990ScheduleD/LandGrp/BookValueAmt075292
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt075292
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02635121
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IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
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IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Finance Committee of the Board of Directors review the 990 tax return and the Board treasure signs the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Management salary as well as annual all employee CPI salary adjustment is determined by the Personnel committee of Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
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