Baby Steps Therapy FY2020 filing

Rocklin, CAUnknown exempt organization EIN 27-0868920Revenue $336K in FY2020

On file with the IRS6960 Destiny Drive · Rocklin, CA

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Baby Steps Therapy is a nonprofit clinical practice dedicated to individualized therapy and family education that helps every child achieve his or her greatest potential.

100¢ of each $1 spent went to programs.
$14K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2021
latest Form 990
Concern: the latest return is for FY2021, 5 tax years back; more than 4 tax years.
IRS e-file · Filing history
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$14K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Concern: 0.0 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $8
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$15K
854% of total assets
Concern: liabilities are 854% of assets; over 80%.
Pt X · Ln 26
Independent board members
2
of 4 voting members
Fine: 2 of 4 voting members are independent, half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$336K
Spent
$366K
To programs
100%
Net assets
−$13K
By yearFY2020–FY2021
Revenue
$336K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$336K
FY2021$34K

From the FY2020 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2021) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2021.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $366K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990; $14K paid to officers and key staff.

Part VII, Section A · reportable compensation
$7,000Pt VII · Sec A
Executive Direc
$7,000Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
See Baby Steps Therapy 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides individualized therapy and family education to help children reach their full potential.

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Provided by the organization

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1 program · $366K · in their own filed words · FY2020
01

Baby Steps Therapy began operations as a not-for-profit company offering occupational therapy, speech therapy and education psychology services in a clinic setting in 2010.Offered first scholarships to the Social Sense course, a social intelligence building program, during Summer 2010.Offered free extension of services to families whose…

$366Kprogram 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 · FY2020
Total grants receivedfrom 1 funder$8

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$336K
Ln 12
Fees for servicesLn 2g$275K
Gifts and grantsLn 1h$62K
Money outPt IX
$366K
Ln 25
Programscol B$366K
Owns and owesPt X
−$13K
net assets · Ln 32
Cash and savingsLn 1–2$1K
Total assetsLn 16$2K
LiabilitiesLn 26$15K
PeoplePt VI, VII
4
listed · VII A
PaidVII A2
Voting boardVI 1a4
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$62K
Fees for servicesLn 2g$275K
Gains on assetsLn 7$0
Total revenueLn 12$336K
Assets in detailPt X, end of year
CashLn 1$1K
SavingsLn 2$0
Cash and savings togetherLn 1–2$1K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$2K
LiabilitiesLn 26$15K
Net assetsLn 32−$13K
OperationsPt I, VI
EmployeesI 511
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 FY20End FY20
Cash and savingsLn 1–2$28K$1K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$28K$2K
LiabilitiesLn 26$11K$15K
Net assetsLn 32$17K−$13K
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$14K$14K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$181K$181K
Pension plan contributionsLn 8$6K$6K
Other employee benefitsLn 9$41K$41K
Payroll taxesLn 10$12K$12K
Management feesLn 11a$0
Legal feesLn 11b$11K$11K
Accounting feesLn 11c$5K$5K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$2K$2K
Advertising and promotionLn 12$0
Office expensesLn 13$22K$22K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$38K$38K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$144$144
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$32K$32K
Other expenses (24a–d)Ln 24$3K$3K
All other expensesLn 24e−$695−$695
Total functional expensesLn 25$366K$366K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 Latest $34K 990 PDF
FY2020 Viewing $336K$366K−$30K−$13K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $336,203 revenue, 12 lines filed
I-8 Contributions and grants$61,500
I-9 Program service revenuePrior year $974,374$274,703
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $974,374$336,203
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $663,055$254,301
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $369,550$111,929
I-18 Total expensesPrior year $1,032,605$366,230
I-19 Revenue less expensesPrior year −$58,231−$30,027
Part VI · Governance 2 of 4 board members independent, 5 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members2
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $336,203 across 9 lines filed
VIII-1f All other contributions, gifts and grants$61,500
VIII-1h Total contributions, gifts and grants$61,500
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $274,703$274,703
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $274,703$336,203
Part IX · Statement of functional expenses $366,230 across 31 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 staffPrograms $14,000$14,000
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $180,597$180,597
IX-8 Pension plan contributionsPrograms $6,117$6,117
IX-9 Other employee benefitsPrograms $41,349$41,349
IX-10 Payroll taxesPrograms $12,238$12,238
IX-11a Management fees$0
IX-11b Legal feesPrograms $11,122$11,122
IX-11c Accounting feesPrograms $4,875$4,875
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $1,880$1,880
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $21,629$21,629
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $38,350$38,350
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $144$144
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $31,647$31,647
IX-24 Other expenses (24a–d)Programs $2,977$2,977
IX-24e All other expensesPrograms −$695−$695
IX-25 Total functional expensesPrograms $366,230 · Management $0 · Fundraising $0$366,230
Part X · Balance sheet $1,773 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $28,127$1,218
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year −$599$555
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $27,528$1,773
X-17 Accounts payable and accrued expensesStart of year $10,870$15,142
X-26 Total liabilitiesStart of year $10,870$15,142
X-32 Total net assets or fund balancesStart of year $16,658−$13,369
X-33 Total liabilities and net assetsStart of year $27,528$1,773
Part XI · Reconciliation of net assets −$13,369 net assets at year end
XI-1 Total revenue$336,203
XI-2 Total expenses$366,230
XI-3 Revenue less expenses−$30,027
XI-4 Net assets at start of year$16,658
XI-10 Net assets at end of year−$13,369

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

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