Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
Liabilities / Revenue
77th percentile
Higher debt load relative to revenue than 77% of similar nonprofits.
Net Margin
19th percentile
Higher net margin than 19% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
52nd percentile
Faster asset growth than 52% of similar nonprofits.
Revenue Growth
21st percentile
Faster revenue growth than 21% of similar nonprofits.
Assets
Up$2,650,679
Up $171,117 (+6.9%) from 2019
Net Assets
Down$1,629,986
Down $301,682 (-16%) from 2019
Liabilities
Up$1,020,693
Up $472,799 (+86%) from 2019
Revenue
Down$2,089,829
Down $584,458 (-22%) from 2019
Expenses
Down$2,391,511
Down $4,096 (-0.2%) from 2019
Net Income
Down-$301,682
Down $580,362 (-208%) from 2019
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 | |||
| Land, Buildings, and Equipment, Net | $1,805,191 | $1,838,949 | ▲ $33,758 |
| Cash and Non-Interest-Bearing Accounts | $515,015 | $733,869 | ▲ $218,854 |
| Pledges and Grants Receivable | $122,301 | $45,734 | ▼ $76,567 |
| Prepaid Expenses and Deferred Charges | $23,756 | $19,929 | ▼ $3,827 |
| Accounts Receivable | $7,419 | $5,294 | ▼ $2,125 |
| 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 | $2,479,562 | $2,650,679 | ▲ $171,117 |
| Other Assets Total | $5,880 | $6,904 | ▲ $1,024 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $443,250 | $853,995 | ▲ $410,745 |
| Deferred Revenue | $37,680 | $79,734 | ▲ $42,054 |
| Other Liabilities | $56,500 | $49,000 | ▼ $7,500 |
| Accounts Payable and Accrued Expenses | $10,464 | $37,964 | ▲ $27,500 |
| Total Liabilities | $547,894 | $1,020,693 | ▲ $472,799 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,574,078 | $1,622,278 | ▲ $48,200 |
| Net Assets With Donor Restrictions | $357,590 | $7,708 | ▼ $349,882 |
| Total Net Assets Fund Balance | $1,931,668 | $1,629,986 | ▼ $301,682 |
| Total Liabilities and Net Assets / Fund Balance | $2,479,562 | $2,650,679 | ▲ $171,117 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $2,511,810 | - | $2,511,810 |
| Buildings | $225,876 | - | $225,876 |
| Equipment | $143,703 | - | $143,703 |
| Land | $75,292 | - | $75,292 |
| Other Land Buildings | $-1,117,732 | $1,117,732 | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Sue Briston | Executive Director | FT | $144,296 | $144,296 |
| Name | Title |
|---|---|
| Jenny Herbert | Chairman |
| Anne Perkins | Board Member |
| Annie Kaplan | Board Member |
| Anthony Taylor | Board Member |
| Jim Van Huysse | Board Member |
| Jonathan Hudacko | Board member |
| Laura Barry | Board Member |
| Maureen Mitra | Board Member |
| Rakhee Sharma | Board Member |
| Susana Casher | Board Member |
| Stacey Bell | Board/Teacher |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,839,612 |
| Other Expenses | $551,899 |
| Total Fundraising Expense | $23,184 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $954,542 | $375,826 | $9,407 | $1,339,775 |
| Other Employee Benefits | $206,291 | $38,890 | - | $245,181 |
| Depreciation Depletion | - | $145,545 | - | $145,545 |
| Current Officers, Directors, Trustees, and Key Employees | $102,806 | $40,477 | $1,013 | $144,296 |
| Payroll Taxes | $82,373 | $27,987 | - | $110,360 |
| All Other Expenses | $20,647 | $66,436 | $11,173 | $98,256 |
| Insurance | $35,324 | $1,625 | - | $36,949 |
| Other Expenses | $61,335 | $23,797 | - | $23,797 |
| Advertising | - | $6,773 | $1,591 | $8,364 |
| Total Functional Expenses | $1,569,481 | $798,846 | $23,184 | $2,391,511 |
| 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 | $49,000 |
“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 | 10464 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 37964 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 7419 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 5294 |
| 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 | 1591 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 6773 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 8364 |
| IRS990/AllOtherContributionsAmt | 0 | 283094 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 11173 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 66436 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 20647 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 98256 |
| 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/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 515015 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 733869 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 1013 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 40477 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 102806 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 144296 |
| 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 | 283094 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3048 |
| IRS990/CYOtherExpensesAmt | 0 | 551899 |
| IRS990/CYOtherRevenueAmt | 0 | 10000 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1793687 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -301682 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1839612 |
| IRS990/CYTotalExpensesAmt | 0 | 2391511 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 23184 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2089829 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 37680 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 79734 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 145545 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 145545 |
| 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/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 357590 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 7708 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 44 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1569481 |
| 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/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 2.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 2.50 |
| 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/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/PersonNm | 0 | Sue Briston |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Jenny Herbert |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Susana Casher |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Anthony Taylor |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Stacey Bell |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Jonathan Hudacko |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Annie Kaplan |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Maureen Mitra |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Anne Perkins |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Laura Barry |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Rakhee Sharma |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Jim Van Huysse |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 144296 |
| 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/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/TitleTxt | 0 | Executive Dir. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Board Member |
| 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 | Board Member |
| 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/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1981 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| 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 | 2089829 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1625 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 35324 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 36949 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 3048 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3048 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 12 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1117732 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1805191 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1838949 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2956681 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| 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 | 443250 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 853995 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1931668 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1629986 |
| 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/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1574078 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1622278 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 5880 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 6904 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 38890 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 206291 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 245181 |
| IRS990/OtherExpensesGrp/Desc | 0 | Scholarship |
| IRS990/OtherExpensesGrp/Desc | 1 | Supplies |
| IRS990/OtherExpensesGrp/Desc | 2 | Maintenance |
| IRS990/OtherExpensesGrp/Desc | 3 | Utilities |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 13092 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 58398 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 23797 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 106163 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 61335 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 106163 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 74427 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 58398 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 23797 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 56500 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 49000 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611600 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Other Income |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 10000 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 10000 |
| IRS990/OtherRevenueTotalAmt | 0 | 10000 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 9407 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 375826 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 954542 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1339775 |
| 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 | 27987 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 82373 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 110360 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 122301 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 45734 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 23756 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 19929 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Tuitions and Fees |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1793687 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1793687 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 286288 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 17114 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 547461 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2370885 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 278680 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1848146 |
| IRS990/PYTotalExpensesAmt | 0 | 2395607 |
| IRS990/PYTotalRevenueAmt | 0 | 2674287 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -301682 |
| 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 | 143703 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 143703 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 75292 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 75292 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 2511810 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 2511810 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | -1117732 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 1117732 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 49000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Student Deposits |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1838949 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 49000 |
| 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 | true |
| 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 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
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Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.