Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
Liabilities / Revenue
53rd percentile
Higher debt load relative to revenue than 53% of similar nonprofits.
Net Margin
78th percentile
Higher net margin than 78% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
89th percentile
Faster asset growth than 89% of similar nonprofits.
Revenue Growth
70th percentile
Faster revenue growth than 70% of similar nonprofits.
Assets
Up$1,862,657
Up $527,236 (+39%) from 2016
Net Assets
Up$1,516,755
Up $606,417 (+67%) from 2016
Liabilities
Down$345,902
Down $79,181 (-19%) from 2016
Revenue
Up$3,095,506
Up $443,805 (+17%) from 2016
Expenses
Up$2,489,089
Up $99,733 (+4.2%) from 2016
Net Income
Up$606,417
Up $344,072 (+131%) from 2016
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $899,538 | $1,078,731 | ▲ $179,193 |
| Land, Buildings, and Equipment, Net | $404,042 | $382,434 | ▼ $21,608 |
| Pledges and Grants Receivable | - | $358,159 | - |
| Prepaid Expenses and Deferred Charges | $24,779 | $26,869 | ▲ $2,090 |
| Accounts Receivable | $5,428 | $13,320 | ▲ $7,892 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $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 | $1,335,421 | $1,862,657 | ▲ $527,236 |
| Other Assets Total | $1,634 | $3,144 | ▲ $1,510 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $246,553 | $213,369 | ▼ $33,184 |
| Other Liabilities | $67,050 | $63,900 | ▼ $3,150 |
| Deferred Revenue | $69,038 | $61,164 | ▼ $7,874 |
| Accounts Payable and Accrued Expenses | $42,442 | $7,469 | ▼ $34,973 |
| Total Liabilities | $425,083 | $345,902 | ▼ $79,181 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $910,338 | $957,627 | ▲ $47,289 |
| Temporarily Rstr Net Assets | - | $559,128 | - |
| Total Net Assets Fund Balance | $910,338 | $1,516,755 | ▲ $606,417 |
| Total Liabilities and Net Assets / Fund Balance | $1,335,421 | $1,862,657 | ▲ $527,236 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $886,552 | - | $886,552 |
| Buildings | $225,876 | - | $225,876 |
| Equipment | $102,448 | - | $102,448 |
| Land | $75,292 | - | $75,292 |
| Other Land Buildings | $-907,734 | $907,734 | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Sue Briston | Executive Director | FT | $137,093 | $137,093 |
| Susana Casher | Admission Direc | - | $71,002 | $71,002 |
| Anthony Taylor | Board Member | FT | $63,577 | $63,577 |
| Kevin Becketti | Board/Teacher | - | $53,642 | $53,642 |
| Stacey Bell | Board/Teacher | - | $43,303 | $43,303 |
| Name | Title |
|---|---|
| Jonathan Hudacko | Chairman |
| Bhavesh Shah | Board Member |
| Jim Van Huysse | Board Member |
| Madeleine Rogin | Board Member |
| Nick Jackson | Board Member |
| Patty Coffin | Board member |
| Rakhee Sharma | Board Member |
| Sanjay Ranchod | Board Member |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,793,830 |
| Other Expenses | $695,259 |
| Total Fundraising Expense | $141,974 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $788,340 | $273,601 | - | $1,061,941 |
| Current Officers, Directors, Trustees, and Key Employees | $273,646 | $94,971 | - | $368,617 |
| Other Employee Benefits | $212,531 | $40,696 | - | $253,227 |
| All Other Expenses | $44,384 | $57,774 | $17,546 | $119,704 |
| Payroll Taxes | $81,792 | $28,253 | - | $110,045 |
| Depreciation Depletion | - | $81,592 | - | $81,592 |
| Insurance | $56,827 | $3,308 | - | $60,135 |
| Other Expenses | $67,921 | $56,658 | $926 | $56,658 |
| Advertising | - | $13,858 | $13,351 | $27,209 |
| Interest | - | $9,969 | - | $9,969 |
| Total Functional Expenses | $1,657,949 | $689,166 | $141,974 | $2,489,089 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Student Deposits | $63,900 |
“The Finance Committee of the Board of Directors review the 990 tax return and the Board treasure signs the return.”
“Management salary as well as annual all employee CPI salary adjustment is determined by the Personnel committee of Board of Directors.”
“No documents available to the public.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 42442 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 7469 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 5428 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 13320 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 13351 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 13858 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 27209 |
| IRS990/AllAffiliatesIncludedInd | 0 | false |
| IRS990/AllOtherContributionsAmt | 0 | 753000 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 17546 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 57774 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 44384 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 119704 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | false |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Sue Briston |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5105279021 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 499 Spruce Street |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Berkeley |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 94708 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 899538 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1078731 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 94971 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 273646 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 368617 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 753000 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1055 |
| IRS990/CYOtherExpensesAmt | 0 | 695259 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2341451 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 606417 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1793830 |
| IRS990/CYTotalExpensesAmt | 0 | 2489089 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 141974 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3095506 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 69038 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 61164 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 81592 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 81592 |
| IRS990/Desc | 0 | Step One School was established to provide the East Bay community with a model early childhood education program for children ages two to six. Step One School is committed to giving each child the very best possible experience in early education. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 42 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1657949 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 11 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 12 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Sue Briston |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Kevin Becketti |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Susana Casher |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Anthony Taylor |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Stacey Bell |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Patty Coffin |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Sanjay Ranchod |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Jonathan Hudacko |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Nick Jackson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Rakhee Sharma |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Madeleine Rogin |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Bhavesh Shah |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | Jim Van Huysse |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 137093 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 53642 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 71002 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 63577 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 43303 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Executive Dir. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Board/Teacher |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Admission Direc |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Board/Teacher |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Board member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | Board Member |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | false |
| IRS990/FormationYr | 0 | 1981 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 13 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 3095506 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 13 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 3308 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 56827 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 60135 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 9969 |
| IRS990/InterestGrp/TotalAmt | 0 | 9969 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1055 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1055 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 16 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 907734 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 404042 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 382434 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1290168 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LicensedMoreThanOneStateInd | 0 | false |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 246553 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 213369 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 910338 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1516755 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OrgFiledInLieuOfForm1041Ind | 0 | false |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1634 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 3144 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 40696 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 212531 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 253227 |
| IRS990/OtherExpensesGrp/Desc | 0 | Scholarship |
| IRS990/OtherExpensesGrp/Desc | 1 | Professional Services |
| IRS990/OtherExpensesGrp/Desc | 2 | Supplies |
| IRS990/OtherExpensesGrp/Desc | 3 | Maintenance |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 110151 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 926 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 16302 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 12184 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 56658 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 132508 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 67921 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 132508 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 126453 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 81031 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 56658 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 67050 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 63900 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 273601 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 788340 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1061941 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 28253 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 81792 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 110045 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 358159 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 24779 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 26869 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Tuitions and Fees |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 2341451 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2341451 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 346633 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 773 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 690172 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2304295 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 262345 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1699184 |
| IRS990/PYTotalExpensesAmt | 0 | 2389356 |
| IRS990/PYTotalRevenueAmt | 0 | 2651701 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 606417 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 225876 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 225876 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 102448 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 102448 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 75292 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 75292 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 886552 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 886552 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | -907734 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 907734 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 63900 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Student Deposits |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 382434 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 63900 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Line 4 - Explanation of Records and Materials Not Maintained |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Finance Committee of the Board of Directors review the 990 tax return and the Board treasure signs the return. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Management salary as well as annual all employee CPI salary adjustment is determined by the Personnel committee of Board of Directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | No documents available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 11b: Form 990 Review Process |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.