Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
Liabilities / Revenue
67th percentile
Higher debt load relative to revenue than 67% of similar nonprofits.
Net Margin
70th percentile
Higher net margin than 70% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
88th percentile
Faster asset growth than 88% of similar nonprofits.
Revenue Growth
29th percentile
Faster revenue growth than 29% of similar nonprofits.
Assets
Up$2,507,668
Up $645,011 (+35%) from 2017
Net Assets
Up$1,824,221
Up $307,466 (+20%) from 2017
Liabilities
Up$683,447
Up $337,545 (+98%) from 2017
Revenue
Down$2,952,393
Down $143,113 (-4.6%) from 2017
Expenses
Up$2,575,710
Up $86,621 (+3.5%) from 2017
Net Income
Down$376,683
Down $229,734 (-38%) from 2017
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 | $1,078,731 | $1,502,490 | ▲ $423,759 |
| Land, Buildings, and Equipment, Net | $382,434 | $678,036 | ▲ $295,602 |
| Pledges and Grants Receivable | $358,159 | $293,534 | ▼ $64,625 |
| Prepaid Expenses and Deferred Charges | $26,869 | $22,152 | ▼ $4,717 |
| Accounts Receivable | $13,320 | $6,829 | ▼ $6,491 |
| 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 | $1,862,657 | $2,507,668 | ▲ $645,011 |
| Other Assets Total | $3,144 | $4,627 | ▲ $1,483 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $213,369 | $565,028 | ▲ $351,659 |
| Other Liabilities | $63,900 | $53,900 | ▼ $10,000 |
| Deferred Revenue | $61,164 | $46,066 | ▼ $15,098 |
| Accounts Payable and Accrued Expenses | $7,469 | $18,453 | ▲ $10,984 |
| Total Liabilities | $345,902 | $683,447 | ▲ $337,545 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $957,627 | $1,466,631 | ▲ $509,004 |
| Temporarily Rstr Net Assets | $559,128 | $357,590 | ▼ $201,538 |
| Total Net Assets Fund Balance | $1,516,755 | $1,824,221 | ▲ $307,466 |
| Total Liabilities and Net Assets / Fund Balance | $1,862,657 | $2,507,668 | ▲ $645,011 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $1,216,056 | - | $1,216,056 |
| Buildings | $225,876 | - | $225,876 |
| Equipment | $108,596 | - | $108,596 |
| Land | $75,292 | - | $75,292 |
| Other Land Buildings | $-947,784 | $947,784 | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Sue Briston | Executive Director | FT | $137,492 | $137,492 |
| Name | Title |
|---|---|
| Jonathan Hudacko | Chairman |
| Anthony Taylor | Board Member |
| 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 |
| Kevin Becketti | Board/Teacher |
| Stacey Bell | Board/Teacher |
| Susana Casher | Admission Direc |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,897,526 |
| Other Expenses | $678,184 |
| Total Fundraising Expense | $106,456 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $995,336 | $378,013 | - | $1,373,349 |
| Other Employee Benefits | $234,102 | $40,188 | - | $274,290 |
| Current Officers, Directors, Trustees, and Key Employees | $99,647 | $37,845 | - | $137,492 |
| All Other Expenses | $32,030 | $65,701 | $24,860 | $122,591 |
| Payroll Taxes | $83,428 | $28,967 | - | $112,395 |
| Depreciation Depletion | - | $77,637 | - | $77,637 |
| Other Expenses | $70,009 | $57,888 | $1,273 | $57,888 |
| Insurance | $46,796 | $1,844 | - | $48,640 |
| Advertising | - | $12,715 | $7,771 | $20,486 |
| Interest | - | $16,149 | - | $16,149 |
| Total Functional Expenses | $1,712,084 | $757,170 | $106,456 | $2,575,710 |
| 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 | $53,900 |
“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 | 7469 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 18453 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 13320 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 6829 |
| 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 | 7771 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 12715 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 20486 |
| IRS990/AllAffiliatesIncludedInd | 0 | false |
| IRS990/AllOtherContributionsAmt | 0 | 486426 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 24860 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 65701 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 32030 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 122591 |
| 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 | 1078731 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1502490 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 37845 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 99647 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 137492 |
| 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 | 486426 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 7744 |
| IRS990/CYOtherExpensesAmt | 0 | 678184 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2458223 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 376683 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1897526 |
| IRS990/CYTotalExpensesAmt | 0 | 2575710 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 106456 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2952393 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 61164 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 46066 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 77637 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 77637 |
| 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 | 41 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1712084 |
| 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 | 137492 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| 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 | 2952393 |
| 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 | 1844 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 46796 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 48640 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 16149 |
| IRS990/InterestGrp/TotalAmt | 0 | 16149 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 7744 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 7744 |
| 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 | 12 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 947784 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 382434 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 678036 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1625820 |
| 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 | 213369 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 565028 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1516755 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1824221 |
| 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 | 3144 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 4627 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 40188 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 234102 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 274290 |
| 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 | 72552 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 1273 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 22066 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 18157 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 57888 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 150736 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 70009 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 150736 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 94618 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 89439 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 57888 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 63900 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 53900 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 378013 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 995336 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1373349 |
| 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 | 28967 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 83428 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 112395 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 358159 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 293534 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 26869 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 22152 |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -69217 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Tuitions and Fees |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2458223 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2458223 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 753000 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 1055 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 695259 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2341451 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 606417 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1793830 |
| IRS990/PYTotalExpensesAmt | 0 | 2489089 |
| IRS990/PYTotalRevenueAmt | 0 | 3095506 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 376683 |
| 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 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 225876 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 225876 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 108596 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 108596 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 75292 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 75292 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 1216056 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 1216056 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | -947784 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 947784 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 53900 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Student Deposits |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 678036 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 53900 |
| 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 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.