First Step FY2022 filing

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To provide day care services to low income families

Form 990 Part I, line 1, FY2022. 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.
67¢ of each $1 spent went to programs.
$55K 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

FY2022 · Form 990-TIndependent: 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-T
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
67%
of spending
67% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$55K
to officers and key staff · 6% of spending
Pay to officers and key staff is 6% of spending.
Part VII, Section A
Named funders
1
named funder · $10K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$19K
121% of total assets
Liabilities are 121% of assets.
Pt X · Ln 26
Independent board members
4
of 4 voting members
4 of 4 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$892K
-7% vs prior year
Spent
$919K
To programs
67%
Net assets
−$3K
By yearFY2020–FY2025
Revenue
$892K
FY2022▼ -7%
Tap a bar for its year
Revenue by fiscal year
FY2020$703K
FY2021$961K
FY2022$892K
FY2023$993K
FY2024$895K
FY2025$1.1M
Expenses
$919K
FY2022▲ +9%
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
−$3K
FY2022▼ -114%
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 FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

You’re viewing the FY2022 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

67 cents of each dollar spent went to programs.

Program services 67% · $619K Management & general 17% · $155K Fundraising 16% · $144K

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

7 people listed on the 990-T; $55K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
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 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.

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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 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 · $619K · in their 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.

Form 990 Part III, line 4, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 36-2740242) · Dispute this line
$619Kprogram 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 FY2022 990-T, line by line.

1The main four
Money in
$892K
Gifts and grants$715K
Fees for services$176K
Other income$279
Money out
$919K
Programs$619K
Management$155K
Fundraising$144K
Owns and owes
−$3K
net assets
Total assets$16K
Liabilities$19K
People
7
listed
Paid1
Voting board4
Independent4
2In more detail
Revenue in detail
Gifts and grants$715K
Government grants$708K
Fees for services$176K
Other income$279
Total revenue$892K
Assets in detailEnd of year
Total assets$16K
Liabilities$19K
Net assets−$3K
Operations
Employees40
Volunteers0
Fiscal year endsJune
Conflict-of-interest policyYes
Whistleblower policyYes
Records policyYes

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 Viewing $892K$919K−$27K−$3K 990 PDF
FY2021Filed with the IRS Mar 7, 2022 $961K$841K$119K$24K 990 PDF
FY2020Filed with the IRS Feb 5, 2021 $703K$839K−$136K−$95K 990 PDF

Schedules filed Part IV

G · Fundraising L · Interested persons R · Related orgs

Form 990 e-file FY2022 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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