Enable people with disabilities to live and work together with others in our communities.

501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
$72K 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

FY2021 · 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
4 of 5
filings with a surplus
Average surplus $152K a year · 6% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$72K
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
5 mo
of spending, in cash
Looks good: 5.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $56K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$115K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.4M
+30% vs prior year
Spent
$1.7M
To programs
81%
Net assets
$1.9M
By yearFY2020–FY2024
Revenue
$2.4M
FY2021▲ +30%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.8M
FY2021$2.4M
FY2022$2.4M
FY2023$2.9M
FY2024$3.3M
Expenses
$1.7M
FY2021▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.6M
FY2021$1.7M
FY2022$2.3M
FY2023$2.6M
FY2024$3.9M
Net assets
$1.9M
FY2021▲ +55%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.2M
FY2021$1.9M
FY2022$2.1M
FY2023$2.4M
FY2024$1.9M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 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 Apr 1972.

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

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $1.4M Management & general 19% · $328K

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

13 people listed on the 990; $72K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$72,226Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Heidi Smith$89,250$49,020———
Sue Eisenmenger—$71,557$77,470$72,226$56,450

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 INC 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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Helps people with disabilities live and work alongside everyone else in their communities.

Questions for Step INC

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Provided by the organization

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1 program · $1.4M · in their own filed words · FY2021
01

In 2021, step, inc. Provided support, training, and employment services to over 100 individuals with disabilities at our 3 service locations and in community locations throughout 3 counties in southern minnesota.

$1.4Mprogram 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 · FY2024
See all 3 funders →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$2.4M
Ln 12
Fees for servicesLn 2g$1.9M
Gifts and grantsLn 1h$536K
Investment incomeLn 3$288
Money outPt IX
$1.7M
Ln 25
Programscol B$1.4M
Managementcol C$328K
Owns and owesPt X
$1.9M
net assets · Ln 32
Cash and savingsLn 1–2$712K
Total assetsLn 16$2.0M
LiabilitiesLn 26$115K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$536K
Government grantsLn 1e$531K
Fees for servicesLn 2g$1.9M
Investment incomeLn 3$288
Gains on assetsLn 7−$860
Total revenueLn 12$2.4M
Assets in detailPt X, end of year
CashLn 1$566K
SavingsLn 2$146K
Cash and savings togetherLn 1–2$712K
Land, buildings, equipmentLn 10c$712K
Total assetsLn 16$2.0M
LiabilitiesLn 26$115K
Net assetsLn 32$1.9M
OperationsPt I, VI
EmployeesI 5166
VolunteersI 612
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3More from this return
EndowmentSch D · Pt V
LineFY21FY20FY19FY18FY17
End of yearLn 1g$7K$7K$7K$7K$6K
Given inLn 1b$1K$1K
SpentLn 1d–1f$600
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$344K$712K
Land, buildings, equipmentLn 10c$752K$712K
Total assetsLn 16$1.3M$2.0M
LiabilitiesLn 26$111K$115K
Net assetsLn 32$1.2M$1.9M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$83K$41K$41K
Other salaries and wagesLn 7$989K$825K$165K
Pension plan contributionsLn 8$17K$14K$3K
Other employee benefitsLn 9$145K$119K$26K
Payroll taxesLn 10$85K$72K$14K
Accounting feesLn 11c$8K$8K
OccupancyLn 16$28K$22K$6K
TravelLn 17$781$781
Conferences, conventions and meetingsLn 19$3K$3K
Depreciation, depletion and amortizationLn 22$95K$91K$3K
InsuranceLn 23$53K$34K$19K
Other expenses (24a–d)Ln 24$177K$161K$16K
All other expensesLn 24e$33K$9K$24K
Total functional expensesLn 25$1.7M$1.4M$328K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 17, 2025 $3.3M$3.9M−$660K$1.9M 990 PDF
FY2023Filed with the IRS Nov 14, 2024 $2.9M$2.6M$332K$2.4M 990 PDF
FY2022Filed with the IRS Oct 26, 2023 $2.4M$2.3M$183K$2.1M 990 PDF
FY2021 ViewingFiled with the IRS Oct 14, 2022 $2.4M$1.7M$675K$1.9M 990 PDF
FY2020Filed with the IRS Nov 10, 2021 $1.8M$1.6M$228K$1.2M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $2,390,251 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $693,938$536,387
I-9 Program service revenuePrior year $1,123,527$1,854,365
I-10 Investment incomePrior year $1,692−$572
I-11 Other revenuePrior year $13,537$71
I-12 Total revenuePrior year $1,832,694$2,390,251
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 $1,229,267$1,318,972
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $375,238$396,663
I-18 Total expensesPrior year $1,604,505$1,715,635
I-19 Revenue less expensesPrior year $228,189$674,616
Part VI · Governance 12 of 12 board members independent, 4 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $2,390,251 across 8 lines filed
VIII-1a Federated campaigns$4,950
VIII-1e Government grants$531,437
VIII-1h Total contributions, gifts and grants$536,387
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,854,365$1,854,365
VIII-3 Investment incomeExcluded from tax $288$288
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$860−$860
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $71$71
VIII-12 Total revenueRelated to mission $1,854,365 · Unrelated business $0 · Excluded from tax −$501$2,390,251
Part IX · Statement of functional expenses $1,715,635 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $41,335 · Management $41,335$82,670
IX-7 Other salaries and wagesPrograms $824,588 · Management $164,614$989,202
IX-8 Pension plan contributionsPrograms $13,862 · Management $3,059$16,921
IX-9 Other employee benefitsPrograms $118,562 · Management $26,205$144,767
IX-10 Payroll taxesPrograms $71,687 · Management $13,725$85,412
IX-11c Accounting feesManagement $8,436$8,436
IX-16 OccupancyPrograms $22,278 · Management $5,569$27,847
IX-17 TravelManagement $781$781
IX-19 Conferences, conventions and meetingsManagement $2,520$2,520
IX-22 Depreciation, depletion and amortizationPrograms $91,393 · Management $3,124$94,517
IX-23 InsurancePrograms $33,757 · Management $18,882$52,639
IX-24 Other expenses (24a–d)Programs $161,266 · Management $15,864$177,130
IX-24e All other expensesPrograms $9,279 · Management $23,514$32,793
IX-25 Total functional expensesPrograms $1,388,007 · Management $327,628 · Fundraising $0$1,715,635
Part X · Balance sheet $2,027,427 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $201,646$565,678
X-2 Savings and temporary cash investmentsStart of year $142,085$146,328
X-4 Accounts receivableStart of year $224,585$577,886
X-9 Prepaid expenses and deferred chargesStart of year $24,852$25,287
X-10c Land, buildings and equipment, netStart of year $751,699$712,248
X-16 Total assetsStart of year $1,344,867$2,027,427
X-17 Accounts payable and accrued expensesStart of year $107,740$115,297
X-19 Deferred revenueStart of year $3,627$0
X-26 Total liabilitiesStart of year $111,367$115,297
X-27 Net assets without donor restrictionsStart of year $1,226,810$1,905,440
X-28 Net assets with donor restrictionsStart of year $6,690$6,690
X-32 Total net assets or fund balancesStart of year $1,233,500$1,912,130
X-33 Total liabilities and net assetsStart of year $1,344,867$2,027,427
Part XI · Reconciliation of net assets $1,912,130 net assets at year end
XI-1 Total revenue$2,390,251
XI-2 Total expenses$1,715,635
XI-3 Revenue less expenses$674,616
XI-4 Net assets at start of year$1,233,500
XI-5 Net unrealized gains (losses) on investments$4,014
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,912,130

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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