Step Seven INC FY2023 filing

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A Christian based seven step program for those recovering from addiction.

501(c)(3) charity; gifts are tax-deductible.
70¢ of each $1 spent went to programs.
$60K 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

FY2023 · 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 deficit $4K a year · under 1% 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
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$60K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 1.8 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $41K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$26K
25% of total assets
Looks good: liabilities are 25% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$553K
+39% vs prior year
Spent
$528K
To programs
70%
Net assets
$77K
By yearFY2020–FY2024
Revenue
$553K
FY2023▲ +39%
Tap a bar for its year
Revenue by fiscal year
FY2020$272K
FY2021$315K
FY2022$399K
FY2023$553K
FY2024$521K
Expenses
$528K
FY2023▲ +31%
Tap a bar for its year
Expenses by fiscal year
FY2020$251K
FY2021$294K
FY2022$405K
FY2023$528K
FY2024$602K
Net assets
$77K
FY2023▲ +48%
Tap a bar for its year
Net assets by fiscal year
FY2020$37K
FY2021$58K
FY2022$52K
FY2023$77K
FY2024−$3K

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 2009.

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

Where the money goes

70 cents of each dollar spent went to programs.

Program services 70% · $368K Management & general 16% · $85K Fundraising 14% · $75K

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

3 people listed on the 990; $60K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$60,000Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Tom Roth’s $72K as President is at the 60th percentile of top reported officer pay among 2094 $100K–1M mental health 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 · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Tom Roth$72,000$60,000$60,000$42,000$38,500

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 Seven 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

Helps people recover from addiction through a Christian seven-step program.

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1 program · $368K · in their own filed words · FY2023
01

Small group ministry, sober living home, life skills counseling

$368Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
See all 5 funders →
Grants paid · 2 grants · $6K · 2020–2021
Unitemized GrantFY2021$500
Unitemized GrantFY2020$6,000

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$553K
Ln 12
Gifts and grantsLn 1h$368K
Fees for servicesLn 2g$183K
Other incomeLn 4–11$2K
Money outPt IX
$528K
Ln 25
Programscol B$368K
Managementcol C$85K
Fundraisingcol D$75K
Owns and owesPt X
$77K
net assets · Ln 32
Cash and savingsLn 1–2$80K
Total assetsLn 16$103K
LiabilitiesLn 26$26K
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$368K
Fees for servicesLn 2g$183K
Investment incomeLn 3$10
Other incomeLn 4–11$2K
Total revenueLn 12$553K
Assets in detailPt X, end of year
CashLn 1$79K
SavingsLn 2$1K
Cash and savings togetherLn 1–2$80K
Land, buildings, equipmentLn 10c$14K
Other assetsLn 15$10K
Total assetsLn 16$103K
LiabilitiesLn 26$26K
Net assetsLn 32$77K
OperationsPt I, VI
EmployeesI 52
VolunteersI 65
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 FY23End FY23
Cash and savingsLn 1–2$42K$80K
Land, buildings, equipmentLn 10c$17K$14K
Total assetsLn 16$66K$103K
LiabilitiesLn 26$14K$26K
Net assetsLn 32$52K$77K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$4K$4K
Pay of current officers, directors and key staffLn 5$60K$54K$6K$0
Payroll taxesLn 10$5K$4K$459$0
Legal feesLn 11b$39$39$0$0
Accounting feesLn 11c$813$0$813$0
Professional fundraising feesLn 11e$13K$13K
Advertising and promotionLn 12$1K$338$0$845
Office expensesLn 13$4K$0$4K$0
Information technologyLn 14$1K$0$1K$0
OccupancyLn 16$186K$175K$11K$0
InterestLn 20$1K$0$1K$0
Depreciation, depletion and amortizationLn 22$4K$4K$0$0
InsuranceLn 23$5K$5K$0$0
Other expenses (24a–d)Ln 24$189K$90K$57K$43K
All other expensesLn 24e$55K$33K$4K$19K
Total functional expensesLn 25$528K$368K$85K$75K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Sep 6, 2025 $521K$602K−$81K−$3K 990 PDF
FY2023 ViewingFiled with the IRS Nov 11, 2024 $553K$528K$25K$77K 990 PDF
FY2022Filed with the IRS Oct 18, 2023 $399K$405K−$5K$52K 990 PDF
FY2021Filed with the IRS May 23, 2022 $315K$294K$21K$58K 990 PDF
FY2020Filed with the IRS Aug 26, 2021 $272K$251K$21K$37K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $553,104 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $244,396$367,523
I-9 Program service revenuePrior year $154,714$183,265
I-10 Investment incomePrior year $7$10
I-11 Other revenue$2,306
I-12 Total revenuePrior year $399,117$553,104
I-13 Grants and similar amounts paid$3,703
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $77,136$64,590
I-16a Professional fundraising feesPrior year $5,836$12,508
I-17 Other expensesPrior year $321,563$447,324
I-18 Total expensesPrior year $404,535$528,125
I-19 Revenue less expensesPrior year −$5,418$24,979
Part VI · Governance 3 of 3 board members independent, 3 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
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 $553,104 across 5 lines filed
Lines not itemized here account for $2,306 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$367,523
VIII-1h Total contributions, gifts and grants$367,523
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$183,265
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$10
VIII-12 Total revenueRelated to mission $185,581 · Unrelated business $0 · Excluded from tax $0$553,104
Part IX · Statement of functional expenses $528,125 across 15 lines filed
IX-1 Grants to domestic organizationsPrograms $3,703$3,703
IX-5 Pay of current officers, directors and key staffPrograms $54,000 · Management $6,000 · Fundraising $0$60,000
IX-10 Payroll taxesPrograms $4,131 · Management $459 · Fundraising $0$4,590
IX-11b Legal feesPrograms $39 · Management $0 · Fundraising $0$39
IX-11c Accounting feesPrograms $0 · Management $813 · Fundraising $0$813
IX-11e Professional fundraising feesFundraising $12,508$12,508
IX-12 Advertising and promotionPrograms $338 · Management $0 · Fundraising $845$1,183
IX-13 Office expensesPrograms $0 · Management $3,611 · Fundraising $0$3,611
IX-14 Information technologyPrograms $0 · Management $1,463 · Fundraising $0$1,463
IX-16 OccupancyPrograms $174,600 · Management $11,000 · Fundraising $0$185,600
IX-20 InterestPrograms $0 · Management $1,377 · Fundraising $0$1,377
IX-22 Depreciation, depletion and amortizationPrograms $3,937 · Management $0 · Fundraising $0$3,937
IX-23 InsurancePrograms $4,884 · Management $0 · Fundraising $0$4,884
IX-24 Other expenses (24a–d)Programs $89,533 · Management $56,600 · Fundraising $42,900$189,033
IX-24e All other expensesPrograms $33,033 · Management $3,779 · Fundraising $18,572$55,384
IX-25 Total functional expensesPrograms $368,198 · Management $85,102 · Fundraising $74,825$528,125
Part X · Balance sheet $103,459 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $31,488$79,123
X-2 Savings and temporary cash investmentsStart of year $10,706$1,026
X-10c Land, buildings and equipment, netStart of year $17,220$13,510
X-15 Other assetsStart of year $7,000$9,800
X-16 Total assetsStart of year $66,414$103,459
X-17 Accounts payable and accrued expensesStart of year $717$3,607
X-26 Total liabilitiesStart of year $14,010$26,076
X-27 Net assets without donor restrictionsStart of year $52,404$77,383
X-32 Total net assets or fund balancesStart of year $52,404$77,383
X-33 Total liabilities and net assetsStart of year $66,414$103,459
Part XI · Reconciliation of net assets $77,383 net assets at year end
XI-1 Total revenue$553,104
XI-2 Total expenses$528,125
XI-3 Revenue less expenses$24,979
XI-4 Net assets at start of year$52,404
XI-10 Net assets at end of year$77,383

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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