Stepping Higher INC EIN 01-0819805

Stepping Higher INC

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Empowers communities by providing culturally relevant services for self-sufficiency. For fiscal year 2024 it reported $396K in revenue, $415K in expenses, and $-13K in net assets.Pt I

Type
Public charity (501(c)(3)) · Education
Location
La Mesa, CA
Website
steppnhigher.org
Filings
5 on file (2020–2024)
Revenue
$396KFY2024
Expenses
$415K
Net assets
$-13K
People
3
Filings
5
Updates
0
More identity details & actions ⌄
EIN  01-0819805 Public charity (501(c)(3)) La Mesa, CA
Form 990 (PDF)
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Size
$100K–1M
What they do
Empowers communities by providing culturally relevant services for self-sufficiency.
Leadership
Money in and out
$396K revenue, $415K expenses
Bottom line
3% program efficiency
Where the money goes · FY2024
Total revenue
$396K
Pt VIII · Ln 12
Total expenses
$415K
Pt IX · Ln 25
Net assets
$-13K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$19K
Where spending went · Part IX cols B–D
Program services $0.03 Management & general $0.97
Program efficiency
3%
of spending reaches programs▲ +40% vs prior filing year
Operating runway
0.5mo
months of highly liquid reserves at operating expense rate0% vs prior filing year
Surplus margin
-5%
revenue over expenses, this year▼ -232% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$396K
FY2024+0.07%
Expenses
$415K
FY2024▲ +3%
Total assets
$56K
FY2024▼ -13%
Total liabilities
$69K
FY2024▲ +18%
Total revenue
$396K
Pt VIII · Ln 12
Total expenses
$415K
Pt IX · Ln 25
Net assets
$-13K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$19K
Total assetsPt X · Ln 16$56K
Program-expense ratioPt IX · col B3%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 4pending
Mission & Programs · Part III

Where the work happens

1 program service account for $6K of program spending, described in the organization's own filed words · FY2024.
01

Faith-based crisis response peace team is a mobile community-based response program using using funds from county of san dieog health and human services agency has been effective in the assis in de-escalting the crisis by bring peace to crisis and chaotic situations.

$6Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CStepping Higher INC
EINHdr · item D01-0819805
Principal addressHdr · item CLa Mesa, CA
WebsiteHdr · item Jsteppnhigher.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B60)
Ruling yearIRS BMFOct 2004

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Rachelle Benson’s $79K as CFO is at the 71st percentile of top reported officer pay among 1616 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2022FY2021FY2020
Rachelle Benson$78,543$50,873$36,608
Carole B Rainey$45,707$27,760$19,712
William a Benson$33,519$28,363$20,531

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Contributions & grants100%$396K
— government grantsLn 1e$396K
Total revenueLn 12$396K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.03 Management & general $0.97
Program services3%$13K
Management & general97%$402K
Total functional expensesLn 25$415K

Balance Sheet

Part X · end of year
CashLn 1$17K
Total assetsLn 16$56K
Total liabilitiesLn 26$69K
Total net assetsLn 32$-13K
Months of cash on handcomputed0.5

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $17K · Operating expenses/yr $415K
0.5 months
Where the money goes
Program services
Program services $13K · Total expenses $415K
3%
Management & General
Management & general $402K · Total expenses $415K
97%
Fundraising
Fundraising $0 · Total expenses $415K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $0
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $396K · Total revenue $396K
100%
Government reliance
Government grants $396K · Total revenue $396K
100%
Earned-income share
Program service revenue $0 · Total revenue $396K
0%
Investment reliance
Investment income $0 · Total revenue $396K
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $415K
0%
Growth & trend
Revenue growth (YoY)
This year $396K · Prior year $395K
+0.07%
Revenue CAGR
FY2020 $263K · FY2024 $396K
+11%
Net-asset trend (YoY)
End of year $-13K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $396K · Expenses $415K
-5%
Liabilities-to-Assets
Total liabilities — · Total assets $56K
Net-asset ratio
Net assets $-13K · Total assets $56K
-24%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $56K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Rachelle Benson · Reported title CFO · Highest reported compensation $0 · Total expenses $415K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $302K · Total expenses $415K
73%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 3%
Overhead ratio 97%
Fundraising cost ratio 0%
Revenue growth 0.07%
Accounting fee ratio 2%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$32K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$396K revenue · viewing · ⤓ 990 PDF
FY2023$395K revenue · ⤓ 990 PDF
FY2022$326K revenue · ⤓ 990 PDF
FY2021$231K revenue · ⤓ 990 PDF
FY2020$263K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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