Civic Intelligence

First Steps Academy

990EZ • Fiscal year 2025 • EIN 99-4463141

Jan 01, 2025 to Dec 31, 2025

Organization ProfileN/A
806 Main StBoyden, IA 51234

(712) 631-5877

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2025

Net Margin

23rd percentile

-6.9%

Higher net margin than 23% of similar nonprofits.

2025 filings • NTEE P • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2025 filings • NTEE P • <$500k nonprofits • Source year 2025

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

$130,166

No earlier filing loaded for comparison.

Net Assets

$130,166

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin23rd percentile

Revenue

$178,221

No earlier filing loaded for comparison.

Expenses

$190,485

No earlier filing loaded for comparison.

Net Income

-$12,264

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0Assets 2025: $130,166Net Assets 2025: $130,1662025

Highlighted filing

2025

Assets$130,166
Liabilities-
Net Assets$130,166
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$100K$0-$100KRevenue 2025: $178,221Expenses 2025: $190,485Net Income 2025: -$12,2642025

Highlighted filing

2025

Revenue$178,221
Expenses$190,485
Net Income-$12,264
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 12, 2026
Return Version
2025v4.0
Gross Receipts
$178,221
Mission and Program Overview

Mission

Foster development, encourage curiousity and discovery in a safe learning environment

Program Services

DescriptionGrantsExpenses
PROVIDE A SAFE LEARNING ENVIRONMENT FOR DEVELOPING CHILDREN-$190,485
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TIM LAMMERSPresident-$0--
ALLISON KOERSELMANVice Preside-$0--
JUSTIN BEUKELMANTreasurer-$0--
JOCELYN DEBRUINOfficer-$0--
MEGAN ALEXANDERSecretary-$0--
Filing and Contact Details

Filer

Filer Name
First Steps Academy
EIN
99-4463141
Phone
7126315877
Address
806 MAIN ST, BOYDEN, IA 51234

Signing Officer

Name
Tim Lammers
Title
President
Phone
7123485301
Signed
2026-03-12
Discuss with paid preparer
Yes

Preparer

Firm
Kroese & Kroese Pc
Address
675 S MAIN AVE, SIOUX CENTER, IA 51250
Preparer
Matthew D Kelderman CPA
Phone
7127223375
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses insurance 4,378 utilities 5,559 maintenance 10,803 supplies 32,121 food 1,386 miscellaneous 6,879 building expenses 50,940 total 112,066”

Form 990-ez, Part III

“Foster development, encourage curiousity and discovery in a safe learning environment”

Raw XML Appendix111 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0TIM LAMMERS
IRS990EZ/BooksInCareOfDetail/PhoneNum07126315877
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01010 SUNSHINE ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BOYDEN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd051234
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt052290
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt040026
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0132536
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-12264
IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0142430
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0130166
IRS990EZ/GrossReceiptsAmt0178221
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt090140
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IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0142430
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IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0142430
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0130166
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TIM LAMMERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ALLISON KOERSELMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JUSTIN BEUKELMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOCELYN DEBRUIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MEGAN ALEXANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3OFFICER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0112066
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0FOSTER DEVELOPMENT, ENCOURAGE CURIOUSITY AND DISCOVERY IN A SAFE LEARNING ENVIRONMENT
IRS990EZ/ProgramServiceRevenueAmt045685
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE A SAFE LEARNING ENVIRONMENT FOR DEVELOPING CHILDREN
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0190485
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt078419
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0190485
IRS990EZ/TotalProgramServiceExpensesAmt0190485
IRS990EZ/TotalRevenueAmt0178221
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES INSURANCE 4,378 UTILITIES 5,559 MAINTENANCE 10,803 SUPPLIES 32,121 FOOD 1,386 MISCELLANEOUS 6,879 BUILDING EXPENSES 50,940 TOTAL 112,066
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FOSTER DEVELOPMENT, ENCOURAGE CURIOUSITY AND DISCOVERY IN A SAFE LEARNING ENVIRONMENT
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TIM LAMMERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07123485301
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIRST STEPS ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0994463141
ReturnHeader/Filer/PhoneNum07126315877
ReturnHeader/Filer/USAddress/AddressLine1Txt0806 MAIN ST
ReturnHeader/Filer/USAddress/CityNm0BOYDEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd051234
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421277139
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KROESE & KROESE PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0675 S MAIN AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SIOUX CENTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd051250
ReturnHeader/PreparerPersonGrp/PhoneNum07127223375
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MATTHEW D KELDERMAN CPA
ReturnHeader/ReturnTs02026-03-31T14:26:33-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$130,166
Liabilities
-
Net assets
$130,166
Revenue
$178,221
Expenses
$190,485
Net income
-$12,264
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.30$1.30$1.78$1.90$0.12