First Step EIN 36-2740242

First Step FY2022 filing

EIN  36-2740242 Public charity (501(c)(3)) Belvidere, IL
Form 990 (PDF)
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Size
$1–10M
What they do
Offers affordable childcare for low-income families.
Leadership
Sue Wilson · Executive Director · $55K
Money in and out
$892K revenue, $919K expenses

Offers affordable childcare for low-income families. For fiscal year 2022 it reported $892K in revenue, $919K in expenses, and $-3K in net assets.Pt I

Where the money goes · FY2022
Total revenue
$892K
Pt VIII · Ln 12
Total expenses
$919K
Pt IX · Ln 25
Net assets
$-3K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$27K
Where spending went · Part IX cols B–D
Program services $0.67 Management & general $0.17 Fundraising $0.16

Summary of the Filing

Part I · fiscal year 2022 · Form 990-T
Revenue
$892K
FY2022▼ -7%
Expenses
$919K
FY2022▲ +9%
Total assets
$16K
FY2022▼ -59%
Total liabilities
$19K
FY2022▲ +34%
Total revenue
$892K
Pt VIII · Ln 12
Total expenses
$919K
Pt IX · Ln 25
Net assets
$-3K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$27K
Total assetsPt X · Ln 16$16K
Program-expense ratioPt IX · col B67%
Voting members of governing bodyPt I · Ln 34
Independent voting membersPt I · Ln 44
Mission & Programs · Part III

Where the work happens

1 program service account for $619K of program spending, described in the organization's own filed words · FY2021.
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.

$619Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CFirst Step
EINHdr · item D36-2740242
Principal addressHdr · item CBelvidere, IL
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MIL
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P330)
Ruling yearIRS BMFNov 1973

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a4
Independent voting membersPt VI · Ln 1b4
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Executive Director
$55,069Pt VII · Sec A
President - Began 10/1/21
$0Pt VII · Sec A
Vice President - Began 11/16/21
$0Pt VII · Sec A
President - Ended 10/1/21
$0Pt VII · Sec A
Secretary - Ended 11/16/21
$0Pt VII · Sec A
$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 3863 $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.

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Statement of Revenue

Part VIII
Contributions & grants$715K · 80%
Program service revenue$176K · 20%
Contributions & grants80%$715K
Program service revenue20%$176K
Other revenue$279
— government grantsLn 1e$708K
Total revenueLn 12$892K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.67 Management & general $0.17 Fundraising $0.16
Program services67%$619K
Management & general17%$155K
Fundraising16%$144K
Total functional expensesLn 25$919K

Balance Sheet

Part X · end of year
CashLn 1
Total assetsLn 16$16K
Total liabilitiesLn 26$19K
Total net assetsLn 32$-3K

Grants

Schedule I · funders on record
Grants received · FY2020
Total grants receivedfrom 1 funder$10K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$1.1M revenue · ⤓ 990 PDF
FY2024$895K revenue · ⤓ 990 PDF
FY2023$993K revenue · ⤓ 990 PDF
FY2022$892K revenue · viewing · ⤓ 990 PDF
FY2021$961K revenue · ⤓ 990 PDF
FY2020$703K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2022IRS
Classification, formation year, addressIRS Business Master File
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