First Step FY2020 filing

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To provide day care services to low income families

Form 990 Part I, line 1, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 36-2740242) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
$53K 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
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $8K a year · 0.9% of revenue · last 6 filings
A surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
72%
of spending
72% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$53K
to officers and key staff · 6% of spending
Pay to officers and key staff is 6% of spending.
Part VII, Section A
0.5 mo
of spending, in cash
0.5 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$158K
252% of total assets
Liabilities are 252% of assets.
Pt X · Ln 26
Independent board members
7
of 7 voting members
7 of 7 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$703K
Spent
$839K
To programs
72%
Net assets
−$95K
By yearFY2020–FY2025
Revenue
$703K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$703K
FY2021$961K
FY2022$892K
FY2023$993K
FY2024$895K
FY2025$1.1M
Expenses
$839K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$839K
FY2021$841K
FY2022$919K
FY2023$1.0M
FY2024$927K
FY2025$1.0M
Net assets
−$95K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020−$95K
FY2021$24K
FY2022−$3K
FY2023−$16K
FY2024−$84K
FY2025−$45K

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

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 Nov 1973.

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

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $608K Management & general 14% · $120K Fundraising 13% · $112K

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

8 people listed on the 990; $53K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Director
$52,684Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
$0Pt VII · Sec A

Mary Sue Wilson’s $84K as Executive Dir. is at the 21st percentile of top reported officer pay among 3868 $1–10M 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 · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Mary Sue Wilson$84,416$108,283$108,283———
Sue Wilson———$55,069$54,124$52,684

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 First Step 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 affordable childcare for low-income families.

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1 program · $608K · in their own filed words · FY2019
01

The purpose of the center is to promote and encourage the optimal intellectual, social, and physical development of children through education for children of boone county, city of rockford, and city of mchenry including, but not limited to those children of families with limited income.

Form 990 Part III, line 4, FY2019. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 36-2740242) · Dispute this line
$608Kprogram 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$10K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$703K
Ln 12
Gifts and grantsLn 1h$530K
Fees for servicesLn 2g$170K
Other incomeLn 4–11$2K
Money outPt IX
$839K
Ln 25
Programscol B$608K
Managementcol C$120K
Fundraisingcol D$112K
Owns and owesPt X
−$95K
net assets · Ln 32
Cash and savingsLn 1–2$36K
Total assetsLn 16$63K
LiabilitiesLn 26$158K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$530K
Government grantsLn 1e$519K
Fees for servicesLn 2g$170K
Other incomeLn 4–11$2K
Total revenueLn 12$703K
Assets in detailPt X, end of year
SavingsLn 2$36K
Cash and savings togetherLn 1–2$36K
Land, buildings, equipmentLn 10c$26K
Total assetsLn 16$63K
LiabilitiesLn 26$158K
Net assetsLn 32−$95K
OperationsPt I, VI
EmployeesI 540
VolunteersI 60
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$30K$36K
Land, buildings, equipmentLn 10c$33K$26K
Total assetsLn 16$63K$63K
LiabilitiesLn 26$22K$158K
Net assetsLn 32$41K−$95K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$53K$53K
Other salaries and wagesLn 7$550K$343K$104K$104K
Payroll taxesLn 10$54K$37K$8K$8K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$16K$16K
Other fees for servicesLn 11g$5K$5K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$10K$8K$2K
OccupancyLn 16$60K$60K$169
TravelLn 17$3K$3K
Conferences, conventions and meetingsLn 19$444$200$244
InterestLn 20$3K$3K
Depreciation, depletion and amortizationLn 22$6K$6K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$74K$73K$810
Total functional expensesLn 25$839K$608K$120K$112K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Feb 25, 2026 $1.1M$1.0M$39K−$45K 990 PDF
FY2024Filed with the IRS Jul 23, 2025 $895K$927K−$32K−$84K 990 PDF
FY2023Filed with the IRS May 15, 2024 $993K$1.0M−$13K−$16K 990 PDF
FY2022 $892K$919K−$27K−$3K 990 PDF
FY2021Filed with the IRS Mar 7, 2022 $961K$841K$119K$24K 990 PDF
FY2020 ViewingFiled with the IRS Feb 5, 2021 $703K$839K−$136K−$95K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2020 990
Part I · Summary $702,668 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $712,595$530,299
I-9 Program service revenuePrior year $220,888$170,198
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $5,666$2,171
I-12 Total revenuePrior year $939,149$702,668
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $674,173$656,463
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $217,835$182,705
I-18 Total expensesPrior year $892,008$839,168
I-19 Revenue less expensesPrior year $47,141−$136,500
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $702,668 across 7 lines filed
VIII-1a Federated campaigns$1,440
VIII-1e Government grants$519,167
VIII-1f All other contributions, gifts and grants$9,692
VIII-1h Total contributions, gifts and grants$530,299
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $170,198$170,198
VIII-8 Net income from fundraising eventsExcluded from tax $2,171$2,171
VIII-12 Total revenueRelated to mission $170,198 · Unrelated business $0 · Excluded from tax $2,171$702,668
Part IX · Statement of functional expenses $839,168 across 15 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $52,684$52,684
IX-7 Other salaries and wagesPrograms $342,553 · Management $103,758 · Fundraising $103,758$550,069
IX-10 Payroll taxesPrograms $37,228 · Management $8,241 · Fundraising $8,241$53,710
IX-11b Legal feesPrograms $2,021$2,021
IX-11c Accounting feesPrograms $15,837$15,837
IX-11g Other fees for servicesPrograms $4,680$4,680
IX-12 Advertising and promotionManagement $1,898$1,898
IX-13 Office expensesPrograms $8,421 · Management $1,533$9,954
IX-16 OccupancyPrograms $60,149 · Management $169$60,318
IX-17 TravelPrograms $2,646$2,646
IX-19 Conferences, conventions and meetingsPrograms $200 · Management $244$444
IX-20 InterestManagement $2,882$2,882
IX-22 Depreciation, depletion and amortizationPrograms $6,247$6,247
IX-23 InsurancePrograms $1,592$1,592
IX-24 Other expenses (24a–d)Programs $73,376 · Management $810$74,186
IX-25 Total functional expensesPrograms $607,634 · Management $119,535 · Fundraising $111,999$839,168
Part X · Balance sheet $62,602 assets, 10 lines filed
X-2 Savings and temporary cash investmentsStart of year $30,411$36,149
X-10c Land, buildings and equipment, netStart of year $32,700$26,453
X-16 Total assetsStart of year $63,111$62,602
X-17 Accounts payable and accrued expensesStart of year $211$265
X-23 Secured mortgages and notes payableStart of year $21,836$43,991
X-24 Unsecured notes and loans payableStart of year $0$113,782
X-26 Total liabilitiesStart of year $22,047$158,038
X-27 Net assets without donor restrictionsStart of year $41,064−$95,436
X-32 Total net assets or fund balancesStart of year $41,064−$95,436
X-33 Total liabilities and net assetsStart of year $63,111$62,602
Part XI · Reconciliation of net assets −$95,436 net assets at year end
XI-1 Total revenue$702,668
XI-2 Total expenses$839,168
XI-3 Revenue less expenses−$136,500
XI-4 Net assets at start of year$41,064
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$95,436

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

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