Step by Step INC FY2020 filing

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The provision of housing, rehabilitation, and support services to individuals with emotional and developmental disabilities along with support and treatment services for individuals with drug and alcohol addictions.

501(c)(3) charity; gifts are tax-deductible.
94¢ of each $1 spent went to programs.
$648K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $2.1M a year · 2% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$648K
to officers and key staff · 0.9% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 2.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$15.7M
45% of total assets
Looks good: liabilities are 45% of assets; 50% or less.
Pt X · Ln 26
Independent board members
16
of 16 voting members
Looks good: 16 of 16 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$77.1M
Spent
$74.8M
To programs
94%
Net assets
$19.5M
By yearFY2020–FY2025
Revenue
$77.1M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$77.1M
FY2021$77.4M
FY2022$85.8M
FY2023$92.9M
FY2024$107.1M
FY2025$111.4M
Expenses
$74.8M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$74.8M
FY2021$75.9M
FY2022$82.7M
FY2023$90.9M
FY2024$104.2M
FY2025$110.7M
Net assets
$19.5M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$19.5M
FY2021$21.2M
FY2022$27.8M
FY2023$29.9M
FY2024$32.9M
FY2025$33.7M

From the FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1978.

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

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $70.1M Management & general 6% · $4.6M Fundraising 0% · $4K

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

20 people listed on the 990; $648K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
President / CEO
$234,096Pt VII · Sec A
VP Finance / CFO
$148,559Pt VII · Sec A
Interim Pres. / CEO SR. VP Operations/COO
$142,325Pt VII · Sec A
VP Human Resources
$122,968Pt VII · Sec A
Board Chairperson
$0Pt VII · Sec A
Board Vice-Chairperson
$0Pt VII · Sec A
Board Treasurer
$0Pt VII · Sec A
Board Secretary
$0Pt VII · Sec A

Eric Lindey’s $354K as President/CEO is at the 39th percentile of top reported officer pay among 249 $100M+ human services 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 · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Eric Lindey$354,043$312,991$296,207$295,553$28,135—
Joseph Sileo$274,266$221,510————
Lesley Corey$259,443$234,308$188,415$145,733——
Susanne O'Donnell$251,754$214,065$157,285$89,823——
Justin Hymon$239,156$216,483$136,668———
James Bobeck——$134,285$136,000$190,852$234,096
Michael Bernatovich$101,623$102,700$102,700$123,275$214,370$142,325
Michael Kasenchak$116,810$116,500$115,000$141,893$183,182$148,559

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 by Step 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 15aYes

Programs and updates

Offers housing, rehabilitation, and support services to individuals.

Questions for Step by Step INC

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Your first name shows with your question. Step by Step INC answers here, for everyone.

3 programs · $65.6M · in their own filed words · FY2019
01

Group Home Care for Individuals with Disabilities Developmental Disabilities- Community Residential Facilities For Individuals with Developmental Disabilities. 101,412 days of service

$50.4Mprogram expense
02

Rehabilitation Services, General/Other Mental Health-Community Residential Rehabilitation Services for Individuals with Emotional Disabilities. 84,421Days of Service

$9.1Mprogram expense
03

Group Home Care for Individuals with Disabilities Intellectual Disabilities- Intermediate Care Facilities. Residential Services for individuals with Developmental Disabilities. 11,953 Days of Service

$6.1Mprogram 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 · FY2023
Total grants receivedfrom 1 funder$10K

Federal money

Single Audit · Federal Audit Clearinghouse · money spent from federal programs
Year ending Jun 2025 · $5.8M federal money spent
Medical Assistance ProgramDepartment of Health and Human Services · ALN 93.778 · Through Pennsylvania Department of Human Services$4.4M
Block Grants for Community Mental Health ServicesDepartment of Health and Human Services · ALN 93.958 · Through Lackawanna/Susquehanna Counties and 1 more$1.2M
Home Investment Partnerships ProgramDepartment of Housing and Urban Development · ALN 14.239 · Through Luzerne County Office of Community Development$154K
Community Development Block Grants/Entitlement GrantsDepartment of Housing and Urban Development · ALN 14.218 · Through Luzerne County Office of Community Development$67K

The auditor reported no findings.

Year ending Jun 2024 · $5.5M federal money spent
Medical Assistance ProgramDepartment of Health and Human Services · ALN 93.778 · Through Pennsylvania Department of Human Services$4.2M
Block Grants for Community Mental Health ServicesDepartment of Health and Human Services · ALN 93.958 · Through Lackawanna/Susquehanna Counties and 2 more$1.0M
Home Investment Partnerships ProgramDepartment of Housing and Urban Development · ALN 14.239 · Through Luzerne County Office of Community Development$169K
Community Development Block Grants/Entitlement GrantsDepartment of Housing and Urban Development · ALN 14.218 · Through Luzerne County Office of Community Development$64K

The auditor reported no findings.

Year ending Jun 2023 · $5.7M federal money spent
Medical Assistance ProgramDepartment of Health and Human Services · ALN 93.778 · Through Pennsylvania Department of Human Services$4.1M
Block Grants for Community Mental Health ServicesDepartment of Health and Human Services · ALN 93.958 · Through Lackawanna/Susquehanna Counties and 2 more$912K
Provider Relief FundDepartment of Health and Human Services · ALN 93.498 · Direct$419K
Home Investment Partnerships ProgramDepartment of Housing and Urban Development · ALN 14.239 · Through Luzerne County Office of Community Development$185K
Community Development Block Grants/Entitlement GrantsDepartment of Housing and Urban Development · ALN 14.218 · Through Luzerne County Office of Community Development$62K

The auditor reported no findings.

Year ending Jun 2022 · $5.9M federal money spent
Medical Assistance ProgramDepartment of Health and Human Services · ALN 93.778 · Through Pennsylvania Department of Human Services$3.5M
Provider Relief FundDepartment of Health and Human Services · ALN 93.498 · Direct$1.5M
Block Grants for Community Mental Health ServicesDepartment of Health and Human Services · ALN 93.958 · Through Lackawanna/Susquehanna Counties and 1 more$647K
Home Investment Partnerships ProgramDepartment of Housing and Urban Development · ALN 14.239 · Direct$200K
Community Development Block Grants/Entitlement GrantsDepartment of Housing and Urban Development · ALN 14.218 · Through Luzerne County Office of Community Development$84K

Plus 1 smaller program.

The auditor reported: a weakness in money controls.

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$77.1M
Ln 12
Fees for servicesLn 2g$76.7M
Investment incomeLn 3$306K
Other incomeLn 4–11$116K
Money outPt IX
$74.8M
Ln 25
Programscol B$70.1M
Managementcol C$4.6M
Fundraisingcol D$4K
Owns and owesPt X
$19.5M
net assets · Ln 32
Cash and savingsLn 1–2$13.6M
Total assetsLn 16$35.2M
LiabilitiesLn 26$15.7M
PeoplePt VI, VII
20
listed · VII A
PaidVII A4
Voting boardVI 1a16
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$26K
Fees for servicesLn 2g$76.7M
Investment incomeLn 3$306K
Other incomeLn 4–11$116K
Gains on assetsLn 7$184K
Total revenueLn 12$77.1M
Assets in detailPt X, end of year
SavingsLn 2$13.6M
Cash and savings togetherLn 1–2$13.6M
InvestmentsLn 11–13$2.0M
Land, buildings, equipmentLn 10c$7.7M
Total assetsLn 16$35.2M
LiabilitiesLn 26$15.7M
Net assetsLn 32$19.5M
OperationsPt I, VI
EmployeesI 51,866
VolunteersI 630
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$9.5M$13.6M
InvestmentsLn 11–13$1.4M$2.0M
Land, buildings, equipmentLn 10c$6.6M$7.7M
Total assetsLn 16$30.5M$35.2M
LiabilitiesLn 26$13.5M$15.7M
Net assetsLn 32$17.1M$19.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$603K$603K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$43.0M$41.4M$1.5M$3K
Pension plan contributionsLn 8$947K$883K$64K
Other employee benefitsLn 9$9.0M$8.6M$490K$722
Payroll taxesLn 10$3.2M$3.1M$150K$213
Management feesLn 11a$0
Legal feesLn 11b$20K$10K$10K
Accounting feesLn 11c$104K$104K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$901K$461K$440K$255
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$6.6M$6.1M$427K
TravelLn 17$353K$316K$36K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$135K$134K$901
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$1.7M$1.6M$70K
InsuranceLn 23$1.2M$824K$349K
Other expenses (24a–d)Ln 24$7.0M$6.7M$360K
All other expensesLn 24e$0
Total functional expensesLn 25$74.8M$70.1M$4.6M$4K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS May 13, 2026 $111.4M$110.7M$710K$33.7M 990 PDF
FY2024Filed with the IRS May 14, 2025 $107.1M$104.2M$2.9M$32.9M 990 PDF
FY2023Filed with the IRS May 13, 2024 $92.9M$90.9M$2.0M$29.9M 990 PDF
FY2022Filed with the IRS May 12, 2023 $85.8M$82.7M$3.1M$27.8M 990 PDF
FY2021Filed with the IRS May 10, 2022 $77.4M$75.9M$1.5M$21.2M 990 PDF
FY2020 ViewingFiled with the IRS May 6, 2021 $77.1M$74.8M$2.3M$19.5M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $77,102,183 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,525$26,153
I-9 Program service revenuePrior year $73,401,290$76,654,089
I-10 Investment incomePrior year $271,270$306,138
I-11 Other revenuePrior year $88,708$115,803
I-12 Total revenuePrior year $73,765,793$77,102,183
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $54,483,150$56,793,607
I-16a Professional fundraising feesPrior year $2,000$0
I-17 Other expensesPrior year $17,248,039$17,977,976
I-18 Total expensesPrior year $71,733,189$74,771,583
I-19 Revenue less expensesPrior year $2,032,604$2,330,600
Part VI · Governance 16 of 16 board members independent, no flags
VI-1a Voting members of the governing body16
VI-1b Independent voting members16
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $77,102,183 across 8 lines filed
Lines not itemized here account for $9,930 of total revenue; see the IRS return.
VIII-1d Related organizations$223
VIII-1f All other contributions, gifts and grants$25,930
VIII-1h Total contributions, gifts and grants$26,153
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $76,654,089$76,654,089
VIII-3 Investment incomeExcluded from tax $122,003$122,003
VIII-7 Net gain or loss on sales of assetsExcluded from tax $184,135$184,135
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $105,873$105,873
VIII-12 Total revenueRelated to mission $76,769,892 · Excluded from tax $306,138$77,102,183
Part IX · Statement of functional expenses $74,771,583 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffManagement $603,070$603,070
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $41,446,540 · Management $1,517,525 · Fundraising $2,791$42,966,856
IX-8 Pension plan contributionsPrograms $883,077 · Management $64,079$947,156
IX-9 Other employee benefitsPrograms $8,559,037 · Management $489,574 · Fundraising $722$9,049,333
IX-10 Payroll taxesPrograms $3,076,843 · Management $150,136 · Fundraising $213$3,227,192
IX-11a Management fees$0
IX-11b Legal feesPrograms $9,965 · Management $9,813$19,778
IX-11c Accounting feesManagement $104,065$104,065
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $460,632 · Management $439,766 · Fundraising $255$900,653
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $6,143,117 · Management $426,700$6,569,817
IX-17 TravelPrograms $316,457 · Management $36,209$352,666
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $133,674 · Management $901$134,575
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $1,642,387 · Management $69,566$1,711,953
IX-23 InsurancePrograms $824,039 · Management $349,410$1,173,449
IX-24 Other expenses (24a–d)Programs $6,650,719 · Management $360,301$7,011,020
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $70,146,487 · Management $4,621,115 · Fundraising $3,981$74,771,583
Part X · Balance sheet $35,199,527 assets, 15 lines filed
X-2 Savings and temporary cash investmentsStart of year $9,480,524$13,591,370
X-4 Accounts receivableStart of year $10,526,384$9,261,950
X-9 Prepaid expenses and deferred chargesStart of year $2,576,265$2,617,280
X-10c Land, buildings and equipment, netStart of year $6,559,596$7,738,345
X-11 Publicly traded securitiesStart of year $1,334,410$1,915,582
X-12 Other securitiesStart of year $40,000$75,000
X-16 Total assetsStart of year $30,517,179$35,199,527
X-17 Accounts payable and accrued expensesStart of year $7,632,913$10,148,168
X-19 Deferred revenue$344,070
X-25 Other liabilitiesStart of year $1,385,083$1,549,744
X-26 Total liabilitiesStart of year $13,455,030$15,684,260
X-27 Net assets without donor restrictionsStart of year $13,554,434$15,806,130
X-28 Net assets with donor restrictionsStart of year $3,507,715$3,709,137
X-32 Total net assets or fund balancesStart of year $17,062,149$19,515,267
X-33 Total liabilities and net assetsStart of year $30,517,179$35,199,527
Part XI · Reconciliation of net assets $19,515,267 net assets at year end
XI-1 Total revenue$77,102,183
XI-2 Total expenses$74,771,583
XI-3 Revenue less expenses$2,330,600
XI-4 Net assets at start of year$17,062,149
XI-5 Net unrealized gains (losses) on investments−$18,287
XI-9 Other changes in net assets$140,805
XI-10 Net assets at end of year$19,515,267

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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