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First Step Day Care INC FY2021 filing

Tax-deductible

Watertown, NY501(c)(3)Human Services EIN 16-1378934Revenue $589K in FY2021Latest return filed Jul 15, 2024

On file with the IRSWatertown, NYTax-exempt since Jan 1992Publicly supported charity — 170(b)(1)(A)(vi)

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To provide a safe, stimulating environment for children in a Day Care setting.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 4
filings with a surplus
Average surplus $47K a year · 9% of revenue · last 4 filings
Looks good: a surplus in 4 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
4 mo
of spending, in cash
Looks good: 4.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $9
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$23K
11% of total assets
Looks good: liabilities are 11% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$589K
+53% vs prior year
Spent
$514K
To programs
86%
Net assets
$196K
By yearFY2020–FY2023
Revenue
$589K
FY2021▲ +53%
Tap a bar for its year
Revenue by fiscal year
FY2020$385K
FY2021$589K
FY2022$663K
FY2023$549K
Expenses
$514K
FY2021▲ +40%
Tap a bar for its year
Expenses by fiscal year
FY2020$366K
FY2021$514K
FY2022$569K
FY2023$549K
Net assets
$196K
FY2021▲ +62%
Tap a bar for its year
Net assets by fiscal year
FY2020$121K
FY2021$196K
FY2022$290K
FY2023$290K

From the FY2021 Form 990 (year ending August 2021) · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2023) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in Jan 1992.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $442K Management & general 14% · $72K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$0Pt VII · Sec A
Lynn Godek
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Sean Ryan
Treasurer
$0Pt VII · Sec A
See First Step Day Care INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers a safe, stimulating environment for children in a day care setting.

Questions for First Step Day Care INC

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1 program · $442K · in their own filed words · FY2020
01

To provide day care services and maintenance to children five days per week including educational and recreational activities, meals and snacks for approximately 35 to 39 children.

$442Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2022
Amazonsmile FoundationFY2022$9
Total grants receivedfrom 1 funder$9

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$589K
Ln 12
Fees for servicesLn 2g$451K
Gifts and grantsLn 1h$131K
Other incomeLn 4–11$6K
Money outPt IX
$514K
Ln 25
Programscol B$442K
Managementcol C$72K
Owns and owesPt X
$196K
net assets · Ln 32
Cash and savingsLn 1–2$193K
Total assetsLn 16$220K
LiabilitiesLn 26$23K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$131K
Government grantsLn 1e$131K
Noncash giftsLn 1g$54K
Fees for servicesLn 2g$451K
Investment incomeLn 3$152
Other incomeLn 4–11$6K
Total revenueLn 12$589K
Assets in detailPt X, end of year
CashLn 1$75K
SavingsLn 2$118K
Cash and savings togetherLn 1–2$193K
Accounts receivableLn 4$7K
Prepaid expenses and deferred chargesLn 9$2K
Land, buildings, equipmentLn 10c$17K
Total assetsLn 16$220K
LiabilitiesLn 26$23K
Net assetsLn 32$196K
OperationsPt I, VI
EmployeesI 526
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3More from this return
Abroad and in kindSch F, M
Noncash gifts receivedSch M Pt I$54K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$108K$193K
Land, buildings, equipmentLn 10c$19K$17K
Total assetsLn 16$141K$220K
LiabilitiesLn 26$20K$23K
Net assetsLn 32$121K$196K
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$339K$284K$54K
Pension plan contributionsLn 8$1K$993$189
Payroll taxesLn 10$32K$27K$5K
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$2K$2K
Advertising and promotionLn 12$241$241
Office expensesLn 13$2K$2K
OccupancyLn 16$54K$54K
Depreciation, depletion and amortizationLn 22$4K$4K
InsuranceLn 23$17K$17K$350
Other expenses (24a–d)Ln 24$50K$50K
All other expensesLn 24e$8K$4K$4K
Total functional expensesLn 25$514K$442K$72K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 LatestFiled with the IRS Jul 15, 2024 $549K$549K$370$290K 990 PDF
FY2022Filed with the IRS Jul 14, 2023 $663K$569K$94K$290K 990 PDF
FY2021 ViewingFiled with the IRS Jul 15, 2022 $589K$514K$75K$196K 990 PDF
FY2020Filed with the IRS Jul 13, 2021 $385K$366K$18K$121K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $588,853 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $47,971$131,194
I-9 Program service revenuePrior year $333,748$451,263
I-10 Investment incomePrior year $16$152
I-11 Other revenuePrior year $2,930$6,244
I-12 Total revenuePrior year $384,665$588,853
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $270,082$371,850
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $96,160$142,071
I-18 Total expensesPrior year $366,242$513,921
I-19 Revenue less expensesPrior year $18,423$74,932
Part VI · Governance 5 of 5 board members independent, 3 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $588,853 across 9 lines filed
VIII-1e Government grants$130,700
VIII-1f All other contributions, gifts and grants$494
VIII-1g Noncash contributions (included above)$54,060
VIII-1h Total contributions, gifts and grants$131,194
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $451,263$451,263
VIII-3 Investment incomeExcluded from tax $152$152
VIII-8 Net income from fundraising eventsExcluded from tax $816$816
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $5,428$5,428
VIII-12 Total revenueRelated to mission $456,691 · Excluded from tax $968$588,853
Part IX · Statement of functional expenses $513,921 across 12 lines filed
IX-7 Other salaries and wagesPrograms $284,232 · Management $54,418$338,650
IX-8 Pension plan contributionsPrograms $993 · Management $189$1,182
IX-10 Payroll taxesPrograms $26,972 · Management $5,046$32,018
IX-11c Accounting feesManagement $3,300$3,300
IX-11g Other fees for servicesManagement $2,241$2,241
IX-12 Advertising and promotionManagement $241$241
IX-13 Office expensesManagement $2,282$2,282
IX-16 OccupancyPrograms $54,060$54,060
IX-22 Depreciation, depletion and amortizationPrograms $4,439$4,439
IX-23 InsurancePrograms $16,808 · Management $350$17,158
IX-24 Other expenses (24a–d)Programs $50,492$50,492
IX-24e All other expensesPrograms $3,985 · Management $3,873$7,858
IX-25 Total functional expensesPrograms $441,981 · Management $71,940 · Fundraising $0$513,921
Part X · Balance sheet $219,526 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $78,934$74,570
X-2 Savings and temporary cash investmentsStart of year $28,892$118,383
X-4 Accounts receivableStart of year $12,501$6,929
X-9 Prepaid expenses and deferred chargesStart of year $2,473$2,473
X-10c Land, buildings and equipment, netStart of year $18,689$17,171
X-16 Total assetsStart of year $141,489$219,526
X-17 Accounts payable and accrued expensesStart of year $17,028$19,039
X-19 Deferred revenueStart of year $1,616$1,331
X-25 Other liabilitiesStart of year $1,702$3,081
X-26 Total liabilitiesStart of year $20,346$23,451
X-27 Net assets without donor restrictionsStart of year $121,143$196,075
X-32 Total net assets or fund balancesStart of year $121,143$196,075
X-33 Total liabilities and net assetsStart of year $141,489$219,526
Part XI · Reconciliation of net assets $196,075 net assets at year end
XI-1 Total revenue$588,853
XI-2 Total expenses$513,921
XI-3 Revenue less expenses$74,932
XI-4 Net assets at start of year$121,143
XI-10 Net assets at end of year$196,075

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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