Civic Intelligence

Step One School

990 • Fiscal year 2015 • EIN 95-3629939

Sep 01, 2014 to Aug 31, 2015 • Filed on Feb 23, 2016

Organization Profilewww.steponeschool.org
499 Spruce StreetBerkeley, CA 94708

(510) 527-9021

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$1,088,108

Up $28,833 (+2.7%) from 2014

Net Assets

Up

$647,993

Up $72,958 (+13%) from 2014

Liabilities

Down

$440,115

Down $44,125 (-9.1%) from 2014

Revenue And Expenses

Revenue

Up

$2,194,503

Up $54,928 (+2.6%) from 2014

Expenses

Up

$2,121,545

Up $87,519 (+4.3%) from 2014

Net Income

Down

$72,958

Down $32,591 (-31%) from 2014

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: $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

2015

Assets$1,088,108
Liabilities$440,115
Net Assets$647,993
Open 2015 Filing

Operations Trend

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

2015

Revenue$2,194,503
Expenses$2,121,545
Net Income$72,958
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Feb 23, 2016
Return Version
2014v6.0
Gross Receipts
$2,194,503
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$541,768$610,250▲ $68,482
Land, Buildings, and Equipment, Net$469,898$434,392▼ $35,506
Prepaid Expenses and Deferred Charges$26,136$24,800▼ $1,336
Accounts Receivable$21,461$18,654▼ $2,807
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$1,059,275$1,088,108▲ $28,833
Other Assets Total$12$12→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$308,752$278,309▼ $30,443
Other Liabilities$61,207$62,850▲ $1,643
Accounts Payable and Accrued Expenses$15,496$54,128▲ $38,632
Deferred Revenue$98,785$44,828▼ $53,957
Total Liabilities$484,240$440,115▼ $44,125
Net Assets / Fund Balance
Unrestricted Net Assets$575,035$647,993▲ $72,958
Total Net Assets Fund Balance$575,035$647,993▲ $72,958
Total Liabilities and Net Assets / Fund Balance$1,059,275$1,088,108▲ $28,833

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$795,452-$795,452
Buildings$225,876-$225,876
Equipment$87,379-$87,379
Land$75,292-$75,292
Other Land Buildings$-749,607$749,607-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sue BristonExecutive DirectorFT$103,338$103,338
Susana CasherBoard/Teacher-$51,449$51,449
Tim TunerBoard/Teacher-$45,753$45,753
Kevin BeckettiBoard/Teacher-$45,114$45,114
Stacey BellBoard/Teacher-$6,491$6,491

Board Members and Trustees

NameTitle
Jonathan HudackoChairman
Aaron WaxmanBoard Member
George FoxBoard Member
Jenn MorganBoard Member
Jim Van HuysseBoard Member
Madeleine RoginBoard Member
Nick JacksonBoard Member
Omayya KanafaniBoard Member
Patty CoffinBoard member
Rakhee SharmaBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Pfautz Design and ConstructionRenovation30 Woodside Dr, San Anselmo, CA 94960-
Revenue and Support

Revenue Composition

Contributions and Grants
$85,132
Program Service Revenue
$2,108,721
Investment Income
$650
Other Revenue
$0
All Other Contributions
$85,132
Change in Net Assets
$72,958
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,580,553
Other Expenses$540,992
Total Fundraising Expense$33,360
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$750,886$257,246-$1,008,132
Current Officers, Directors, Trustees, and Key Employees$187,805$64,340-$252,145
Other Employee Benefits$184,238$36,928-$221,166
Payroll Taxes$75,693$23,417-$99,110
All Other Expenses$30,385$50,794$1,171$82,350
Depreciation Depletion$74,359--$74,359
Insurance$48,263$3,280-$51,543
Other Expenses$64,972$12,343$31,848$44,191
Interest-$12,710-$12,710
Advertising-$11,578-$11,578
Total Functional Expenses$1,541,045$547,140$33,360$2,121,545
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$62,850
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

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

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“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, Line 19: Other Organization Documents Publicly Available

“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
Sue Briston
Title
Executive Director
Signed
2016-02-23
Discuss with paid preparer
Yes

Organization Details

Formed
1981
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
43

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/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt03280
IRS990/InsuranceGrp/ProgramServicesAmt048263
IRS990/InsuranceGrp/TotalAmt051543
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt012710
IRS990/InterestGrp/TotalAmt012710
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0650
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0650
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt014
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0749607
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0469898
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0434392
IRS990/LandBldgEquipCostOrOtherBssAmt01183999
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0308752
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0278309
IRS990/NetAssetsOrFundBalancesBOYAmt0575035
IRS990/NetAssetsOrFundBalancesEOYAmt0647993
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt012
IRS990/OtherAssetsTotalGrp/EOYAmt012
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt036928
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0184238
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0221166
IRS990/OtherExpensesGrp/Desc0Scholarship
IRS990/OtherExpensesGrp/Desc1Supplies
IRS990/OtherExpensesGrp/Desc2Maintenance
IRS990/OtherExpensesGrp/Desc3Professional Services
IRS990/OtherExpensesGrp/FundraisingAmt0341
IRS990/OtherExpensesGrp/FundraisingAmt131848
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt017441
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt157063
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt212343
IRS990/OtherExpensesGrp/ProgramServicesAmt0124444
IRS990/OtherExpensesGrp/ProgramServicesAmt164972
IRS990/OtherExpensesGrp/TotalAmt0124444
IRS990/OtherExpensesGrp/TotalAmt182754
IRS990/OtherExpensesGrp/TotalAmt257063
IRS990/OtherExpensesGrp/TotalAmt344191
IRS990/OtherLiabilitiesGrp/BOYAmt061207
IRS990/OtherLiabilitiesGrp/EOYAmt062850
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0257246
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0750886
IRS990/OtherSalariesAndWagesGrp/TotalAmt01008132
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt023417
IRS990/PayrollTaxesGrp/ProgramServicesAmt075693
IRS990/PayrollTaxesGrp/TotalAmt099110
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt026136
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt024800
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0Tuitions and Fees
IRS990/ProgramServiceRevenueGrp/ExclusionAmt02108721
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02108721
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt058135
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0361
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0488794
IRS990/PYProgramServiceRevenueAmt02081079
IRS990/PYRevenuesLessExpensesAmt0105549
IRS990/PYSalariesCompEmpBnftPaidAmt01545232
IRS990/PYTotalExpensesAmt02034026
IRS990/PYTotalRevenueAmt02139575
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt072958
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0225876
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0225876
IRS990ScheduleD/EquipmentGrp/BookValueAmt087379
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt087379
IRS990ScheduleD/LandGrp/BookValueAmt075292
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt075292
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0795452
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0795452
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-749607
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0749607
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt062850
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Student Deposits
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0434392
IRS990ScheduleD/TotalLiabilityAmt062850
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,088,108
Liabilities
$440,115
Net assets
$647,993
Revenue
$2,194,503
Expenses
$2,121,545
Net income
$72,958
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