Providing biblical salvation training and information in print and AV form for foreign and domestic churches and special interest organizations working to spread the gospel of Jesus Christ.

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
Run by 3 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $51K a year · 14% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$170K
to officers and key staff · 41% of spending
Concern: pay to officers and key staff is 41% of spending; over 30%.
Pt VII · Sec A
3 mo
of spending, in cash
Fine: 2.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $8K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$4K
0.5% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 7 voting members
Looks good: 5 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$346K
+15% vs prior year
Spent
$414K
To programs
90%
Net assets
$915K
By yearFY2020–FY2024
Revenue
$346K
FY2024▲ +15%
Tap a bar for its year
Revenue by fiscal year
FY2020$313K
FY2021$450K
FY2022$450K
FY2023$301K
FY2024$346K
Expenses
$414K
FY2024▲ +12%
Tap a bar for its year
Expenses by fiscal year
FY2020$302K
FY2021$236K
FY2022$283K
FY2023$370K
FY2024$414K
Net assets
$915K
FY2024▼ -0.9%
Tap a bar for its year
Net assets by fiscal year
FY2020$548K
FY2021$762K
FY2022$930K
FY2023$924K
FY2024$915K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 2006.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $373K Management & general 10% · $41K

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

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Who runs it and what they're paid

7 people listed on the 990; $170K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$91,500Pt VII · Sec A
Director
$78,125Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Lincoln Murdoch’s $92K as Executive Director is at the 86th percentile of top reported officer pay among 2132 $100K–1M religion 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

NameFY2024FY2023FY2022FY2021FY2020
Lincoln Murdoch$91,500——$73,700$80,400
Licoln Murdoch—$83,600$79,610——
Nick Bank$78,125————

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.

See Step Up to Life executive salaries →

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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 15aYes

Programs and updates

Distributes biblical salvation training and information to churches and groups spreading the gospel.

Questions for Step Up to Life

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Your first name shows with your question. Step Up to Life answers here, for everyone.

Provided by the organization

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3 programs · $373K · in their own filed words · FY2024
01

Distribution of Step Up To Life booklets to help individuals identify their spiritual state, to lead individuals into a spiritual relationship with Jesus Christ. The Organization distributed an estimated 460,000 booklets globally in 2024.

$252Kprogram expense
02

The Organization has developed and expanded three ministry hubs in Africa, Asia, and Latin America. The hubs are training local pastors and missionaries in the dissemination of the Organizations evangelical materials. The hubs are coordinating activities to reach people groups that have not heard/received the gospel of Jesus Christ.

$102Kprogram expense
03

Conduct worldwide training sessions with pastors and missionaries. The teaching performed instructs individuals how to present the evangelical tract along with other evangelical tools. It is estimated that approximately 7,000 pastors and missionaries were trained during 2024.

$19Kprogram 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 · FY2024
Total grants receivedfrom 1 funder$8K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$346K
Ln 12
Gifts and grantsLn 1h$289K
Investment incomeLn 3$33K
Fees for servicesLn 2g$24K
Money outPt IX
$414K
Ln 25
Programscol B$373K
Managementcol C$41K
Owns and owesPt X
$915K
net assets · Ln 32
Cash and savingsLn 1–2$89K
Total assetsLn 16$920K
LiabilitiesLn 26$4K
PeoplePt VI, VII
7
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$289K
Fees for servicesLn 2g$24K
Investment incomeLn 3$33K
Total revenueLn 12$346K
Assets in detailPt X, end of year
CashLn 1$89K
SavingsLn 2$1
Cash and savings togetherLn 1–2$89K
InvestmentsLn 11–13$826K
Land, buildings, equipmentLn 10c$5K
Total assetsLn 16$920K
LiabilitiesLn 26$4K
Net assetsLn 32$915K
OperationsPt I, VI
EmployeesI 52
VolunteersI 63
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$90K$89K
InvestmentsLn 11–13$833K$826K
Land, buildings, equipmentLn 10c$6K$5K
Total assetsLn 16$931K$920K
LiabilitiesLn 26$7K$4K
Net assetsLn 32$924K$915K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$92K$92K
Other salaries and wagesLn 7$108K$108K
Other employee benefitsLn 9$2K$2K
Payroll taxesLn 10$2K$2K
Accounting feesLn 11c$9K$9K
Advertising and promotionLn 12$21K$21K
Information technologyLn 14$4K$4K
OccupancyLn 16$2K$2K
TravelLn 17$15K$15K
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$10K$10K
All other expensesLn 24e$144K$131K$14K
Total functional expensesLn 25$414K$373K$41K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $346K$414K−$68K$915K 990 PDF
FY2023 $301K$370K−$69K$924K 990 PDF
FY2022 $450K$283K$168K$930K 990 PDF
FY2021 $450K$236K$215K$762K 990 PDF
FY2020 $313K$302K$11K$548K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $345,833 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $254,327$288,522
I-9 Program service revenuePrior year $5,459$23,906
I-10 Investment incomePrior year $29,656$33,405
I-11 Other revenuePrior year $11,219$0
I-12 Total revenuePrior year $300,661$345,833
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $183,895$204,327
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $185,754$209,901
I-18 Total expensesPrior year $369,649$414,228
I-19 Revenue less expensesPrior year −$68,988−$68,395
Part VI · Governance 5 of 7 board members independent, 3 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $345,833 across 6 lines filed
VIII-1f All other contributions, gifts and grants$288,522
VIII-1h Total contributions, gifts and grants$288,522
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $23,906$23,906
VIII-3 Investment incomeRelated to mission $33,405$33,405
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $57,311 · Unrelated business $0 · Excluded from tax $0$345,833
Part IX · Statement of functional expenses $414,228 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $91,500$91,500
IX-7 Other salaries and wagesPrograms $108,125$108,125
IX-9 Other employee benefitsPrograms $2,407$2,407
IX-10 Payroll taxesPrograms $2,295$2,295
IX-11c Accounting feesManagement $9,300$9,300
IX-12 Advertising and promotionPrograms $21,416$21,416
IX-14 Information technologyManagement $3,868$3,868
IX-16 OccupancyManagement $1,800$1,800
IX-17 TravelPrograms $15,083$15,083
IX-22 Depreciation, depletion and amortizationPrograms $1,368$1,368
IX-23 InsuranceManagement $2,601$2,601
IX-24 Other expenses (24a–d)Management $9,979$9,979
IX-24e All other expensesPrograms $130,894 · Management $13,592$144,486
IX-25 Total functional expensesPrograms $373,088 · Management $41,140 · Fundraising $0$414,228
Part X · Balance sheet $919,650 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $90,143$88,739
X-2 Savings and temporary cash investmentsStart of year $1$1
X-10c Land, buildings and equipment, netStart of year $6,271$4,903
X-11 Publicly traded securitiesStart of year $832,696$826,007
X-16 Total assetsStart of year $931,119$919,650
X-17 Accounts payable and accrued expensesStart of year $7,390$4,411
X-26 Total liabilitiesStart of year $7,390$4,411
X-27 Net assets without donor restrictionsStart of year $923,729$915,239
X-32 Total net assets or fund balancesStart of year $923,729$915,239
X-33 Total liabilities and net assetsStart of year $931,119$919,650
Part XI · Reconciliation of net assets $915,239 net assets at year end
XI-1 Total revenue$345,833
XI-2 Total expenses$414,228
XI-3 Revenue less expenses−$68,395
XI-4 Net assets at start of year$923,729
XI-5 Net unrealized gains (losses) on investments$59,905
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$915,239

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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