Civic Intelligence

Step One School

990 • Fiscal year 2021 • EIN 95-3629939

Sep 01, 2020 to Aug 31, 2021 • Filed on Mar 30, 2022

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

Down

$2,613,559

Down $37,120 (-1.4%) from 2020

Net Assets

Up

$1,731,162

Up $101,176 (+6.2%) from 2020

Liabilities

Down

$882,397

Down $138,296 (-14%) from 2020

Revenue And Expenses

Revenue

Up

$2,370,998

Up $281,169 (+13%) from 2020

Expenses

Down

$2,269,822

Down $121,689 (-5.1%) from 2020

Net Income

Up

$101,176

Up $402,858 (+134%) from 2020

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

2021

Assets$2,613,559
Liabilities$882,397
Net Assets$1,731,162
Open 2021 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

2021

Revenue$2,370,998
Expenses$2,269,822
Net Income$101,176
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Mar 30, 2022
Return Version
2020v4.0
Gross Receipts
$2,370,998
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
Land, Buildings, and Equipment, Net$1,838,949$1,789,173▼ $49,776
Cash and Non-Interest-Bearing Accounts$733,869$740,618▲ $6,749
Pledges and Grants Receivable$45,734$34,084▼ $11,650
Prepaid Expenses and Deferred Charges$19,929$19,530▼ $399
Accounts Receivable$5,294$4,677▼ $617
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$2,650,679$2,613,559▼ $37,120
Other Assets Total$6,904$25,477▲ $18,573
Liabilities
Mortgage Notes Payable Secured by Investment Property$853,995$561,558▼ $292,437
Deferred Revenue$79,734$243,787▲ $164,053
Other Liabilities$49,000$40,500▼ $8,500
Accounts Payable and Accrued Expenses$37,964$36,552▼ $1,412
Total Liabilities$1,020,693$882,397▼ $138,296
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,622,278$1,731,162▲ $108,884
Net Assets With Donor Restrictions$7,708--
Total Net Assets Fund Balance$1,629,986$1,731,162▲ $101,176
Total Liabilities and Net Assets / Fund Balance$2,650,679$2,613,559▼ $37,120

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$2,598,533-$2,598,533
Buildings$225,876-$225,876
Equipment$147,101-$147,101
Land$75,292-$75,292
Other Land Buildings$-1,257,629$1,257,629-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sue BristonExecutive DirectorFT$136,583$136,583

Board Members and Trustees

NameTitle
Jenny Herbert CreekChairman
Anne PerkinsBoard Member
Anthony TaylorBoard Member
Iris Korovesi BurnsBoard Member
Jim Van HuysseBoard Member
Jonathan HudackoBoard member
Laura BarryBoard Member
Maureen MitraBoard Member
Rakhee SharmaBoard Member
Susana CasherBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$503,867
Program Service Revenue
$1,864,895
Investment Income
$826
Other Revenue
$1,410
All Other Contributions
$503,867
Change in Net Assets
$101,176

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,370,998
Total Revenue per Audited Statements
$2,370,998
Total Revenue per Form 990
$2,370,998
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,727,124
Other Expenses$542,698
Total Fundraising Expense$26,188
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$868,577$371,974$18,214$1,258,765
Other Employee Benefits$174,331$34,310-$208,641
Current Officers, Directors, Trustees, and Key Employees$99,464$42,367$2,086$143,917
Depreciation Depletion-$139,897-$139,897
Payroll Taxes$85,544$30,257-$115,801
All Other Expenses$10,220$60,233-$70,453
Other Expenses$73,136$32,284$388$32,284
Insurance$25,837$1,489-$27,326
Interest-$15,391-$15,391
Advertising-$5,396$5,500$10,896
Total Functional Expenses$1,436,174$807,460$26,188$2,269,822

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,269,822
Total Expenses per Audited Statements$2,269,822
Total Expenses per Form 990$2,269,822
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$40,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
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
2022-03-30
Discuss with paid preparer
Yes

Organization Details

Formed
1981
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
12
Employees
36

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/NoDonorRestrictionNetAssetsGrp/BOYAmt01622278
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01731162
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt06904
IRS990/OtherAssetsTotalGrp/EOYAmt025477
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt034310
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0174331
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0208641
IRS990/OtherExpensesGrp/Desc0Scholarship
IRS990/OtherExpensesGrp/Desc1Supplies
IRS990/OtherExpensesGrp/Desc2Maintenance
IRS990/OtherExpensesGrp/Desc3Professional Services
IRS990/OtherExpensesGrp/FundraisingAmt0388
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt014405
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt159457
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt232284
IRS990/OtherExpensesGrp/ProgramServicesAmt099065
IRS990/OtherExpensesGrp/ProgramServicesAmt173136
IRS990/OtherExpensesGrp/TotalAmt099065
IRS990/OtherExpensesGrp/TotalAmt187929
IRS990/OtherExpensesGrp/TotalAmt259457
IRS990/OtherExpensesGrp/TotalAmt332284
IRS990/OtherLiabilitiesGrp/BOYAmt049000
IRS990/OtherLiabilitiesGrp/EOYAmt040500
IRS990/OtherRevenueMiscGrp/BusinessCd0611600
IRS990/OtherRevenueMiscGrp/Desc0Scholarship
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01410
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01410
IRS990/OtherRevenueTotalAmt01410
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt018214
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0371974
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0868577
IRS990/OtherSalariesAndWagesGrp/TotalAmt01258765
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt030257
IRS990/PayrollTaxesGrp/ProgramServicesAmt085544
IRS990/PayrollTaxesGrp/TotalAmt0115801
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt045734
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt034084
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt019929
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt019530
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0Tuitions and Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01864895
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01864895
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0283094
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03048
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0551899
IRS990/PYOtherRevenueAmt010000
IRS990/PYProgramServiceRevenueAmt01793687
IRS990/PYRevenuesLessExpensesAmt0-301682
IRS990/PYSalariesCompEmpBnftPaidAmt01839612
IRS990/PYTotalExpensesAmt02391511
IRS990/PYTotalRevenueAmt02089829
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0101176
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/BookValueAmt0147101
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0147101
IRS990ScheduleD/ExpensesSubtotalAmt02269822
IRS990ScheduleD/LandGrp/BookValueAmt075292
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt075292
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02598533
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02598533
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-1257629
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01257629
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt040500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Student Deposits
IRS990ScheduleD/RevenueSubtotalAmt02370998
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01789173
IRS990ScheduleD/TotalExpensesPerForm990Amt02269822
IRS990ScheduleD/TotalLiabilityAmt040500
IRS990ScheduleD/TotalRevenuePerForm990Amt02370998
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02370998
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02269822
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Finance Committee of the Board of Directors review the 990 tax return and the Board treasure signs the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Management salary as well as annual all employee CPI salary adjustment is determined by the Personnel committee of Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,613,559
Liabilities
$882,397
Net assets
$1,731,162
Revenue
$2,370,998
Expenses
$2,269,822
Net income
$101,176
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