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Step FY2020 filing

Tax-deductible

Browerville, MN501(c)(3)Human Services EIN 41-1228493Revenue $948K in FY2020Latest return filed Oct 6, 2025

On file with the IRSstepbrowerville.orgBrowerville, MNTax-exempt since Apr 1975Publicly supported charity — 170(b)(1)(A)(vi)

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To provide training for developmentally disabled individuals.

Form 990 Part I, line 1, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 41-1228493) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
78¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $255K a year · 15% of revenue · last 5 filings
A surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
78%
of spending
78% of spending went to programs.
Pt IX · Ln 25 · col B
Cash reserves
2.5 mo
of spending, in cash
2.5 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$289K
46% of total assets
Liabilities are 46% of assets.
Pt X · Ln 26
Independent board members
9
of 9 voting members
9 of 9 voting members are independent.
Pt VI · Ln 1a–1b
In line with peersDifferent from peersFar from peersNo peer rangeNo data yetTap a box for the reason.
Revenue
$948K
Spent
$964K
To programs
78%
Net assets
$345K
By yearFY2020–FY2024
Revenue
$948K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$948K
FY2021$1.7M
FY2022$1.8M
FY2023$1.9M
FY2024$2.2M
Expenses
$964K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$964K
FY2021$1.3M
FY2022$1.5M
FY2023$1.7M
FY2024$1.8M
Net assets
$345K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$345K
FY2021$771K
FY2022$1.0M
FY2023$1.3M
FY2024$1.6M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 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 1975.

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

Where the money goes

78 cents of each dollar spent went to programs.

Program services 78% · $751K Management & general 22% · $213K

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

9 people listed on the 990.

Part VII, Section A · reportable compensation
Bruce Bentz
Chairperson
$0Pt VII · Sec A
Renae Buhl
Director
$0Pt VII · Sec A
William Buhl
Director
$0Pt VII · Sec A
Ken Christensen
Vice Chair
$0Pt VII · Sec A
Kim Decock
Director
$0Pt VII · Sec A
Robert Heid
Director
$0Pt VII · Sec A
Vicki Heid
Director
$0Pt VII · Sec A
Mary Lamusga
Secretary
$0Pt VII · Sec A
See 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

Trains developmentally disabled individuals for better lives.

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1 program · $751K · in their own filed words · FY2020
01

Step provides a specialized program of training for developmentally disabled individuals who are not eligible for existing programs within the public schools or other systems.

Form 990 Part III, line 4, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 41-1228493) · Dispute this line
$751Kprogram expense

By the numbers

The FY2020 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$948K
Ln 12
Fees for servicesLn 2g$756K
Gifts and grantsLn 1h$288K
Investment incomeLn 3$122
Money outPt IX
$964K
Ln 25
Programscol B$751K
Managementcol C$213K
Owns and owesPt X
$345K
net assets · Ln 32
Cash and savingsLn 1–2$198K
Total assetsLn 16$634K
LiabilitiesLn 26$289K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$288K
Government grantsLn 1e$68K
Noncash giftsLn 1g$205K
Fees for servicesLn 2g$756K
Investment incomeLn 3$122
Gains on assetsLn 7$2K
Total revenueLn 12$948K
Assets in detailPt X, end of year
CashLn 1$1K
SavingsLn 2$197K
Cash and savings togetherLn 1–2$198K
Accounts receivableLn 4$43K
Inventories for sale or useLn 8$19K
Prepaid expenses and deferred chargesLn 9$9K
Land, buildings, equipmentLn 10c$365K
Total assetsLn 16$634K
LiabilitiesLn 26$289K
Net assetsLn 32$345K
OperationsPt I, VI
EmployeesI 5114
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3More from this return
Abroad and in kindSch F, M
Noncash gifts receivedSch M Pt I$205K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$76K$198K
Land, buildings, equipmentLn 10c$388K$365K
Total assetsLn 16$557K$634K
LiabilitiesLn 26$197K$289K
Net assetsLn 32$361K$345K
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$522K$412K$109K
Other employee benefitsLn 9$80K$71K$9K
Payroll taxesLn 10$56K$46K$10K
Accounting feesLn 11c$12K$12K
OccupancyLn 16$56K$43K$13K
TravelLn 17$247$247
InterestLn 20$5K$5K
Depreciation, depletion and amortizationLn 22$46K$42K$5K
InsuranceLn 23$39K$33K$6K
Other expenses (24a–d)Ln 24$148K$104K$44K
Total functional expensesLn 25$964K$751K$213K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Oct 6, 2025 $2.2M$1.8M$331K$1.6M 990 PDF
FY2023Filed with the IRS Sep 23, 2024 $1.9M$1.7M$256K$1.3M 990 PDF
FY2022Filed with the IRS Sep 18, 2023 $1.8M$1.5M$276K$1.0M 990 PDF
FY2021Filed with the IRS Sep 12, 2022 $1.7M$1.3M$426K$771K 990 PDF
FY2020 ViewingFiled with the IRS Nov 3, 2021 $948K$964K−$16K$345K 990 PDF

Schedules filed Part IV

A · Public support I · Grants M · Noncash O · Explanations
See the full FY2020 990
Part I · Summary $948,177 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $297,564$288,084
I-9 Program service revenuePrior year $1,119,108$755,705
I-10 Investment incomePrior year −$1,422$2,422
I-11 Other revenuePrior year −$140,625−$98,034
I-12 Total revenuePrior year $1,274,625$948,177
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $924,480$657,757
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $348,429$306,323
I-18 Total expensesPrior year $1,272,909$964,080
I-19 Revenue less expensesPrior year $1,716−$15,903
Part VI · Governance 9 of 9 board members independent, 3 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $948,177 across 8 lines filed
Lines not itemized here account for −$98,034 of total revenue; see the IRS return.
VIII-1e Government grants$67,708
VIII-1f All other contributions, gifts and grants$220,376
VIII-1g Noncash contributions (included above)$204,851
VIII-1h Total contributions, gifts and grants$288,084
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $755,705$755,705
VIII-3 Investment incomeExcluded from tax $122$122
VIII-7 Net gain or loss on sales of assetsRelated to mission $2,300$2,300
VIII-12 Total revenueRelated to mission $659,971 · Excluded from tax $122$948,177
Part IX · Statement of functional expenses $964,080 across 10 lines filed
IX-7 Other salaries and wagesPrograms $412,279 · Management $109,369$521,648
IX-9 Other employee benefitsPrograms $71,312 · Management $8,814$80,126
IX-10 Payroll taxesPrograms $45,741 · Management $10,242$55,983
IX-11c Accounting feesManagement $12,129$12,129
IX-16 OccupancyPrograms $42,695 · Management $12,843$55,538
IX-17 TravelManagement $247$247
IX-20 InterestManagement $4,522$4,522
IX-22 Depreciation, depletion and amortizationPrograms $41,846 · Management $4,650$46,496
IX-23 InsurancePrograms $33,326 · Management $6,117$39,443
IX-24 Other expenses (24a–d)Programs $103,722 · Management $44,226$147,948
IX-25 Total functional expensesPrograms $750,921 · Management $213,159 · Fundraising $0$964,080
Part X · Balance sheet $634,009 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $1,050$1,000
X-2 Savings and temporary cash investmentsStart of year $74,643$197,061
X-4 Accounts receivableStart of year $50,927$42,839
X-8 Inventories for sale or useStart of year $20,707$19,274
X-9 Prepaid expenses and deferred chargesStart of year $22,306$9,231
X-10c Land, buildings and equipment, netStart of year $387,726$364,604
X-16 Total assetsStart of year $557,359$634,009
X-17 Accounts payable and accrued expensesStart of year $80,559$82,761
X-23 Secured mortgages and notes payableStart of year $116,252$96,303
X-24 Unsecured notes and loans payable$110,300
X-26 Total liabilitiesStart of year $196,811$289,364
X-27 Net assets without donor restrictionsStart of year $355,433$339,530
X-28 Net assets with donor restrictionsStart of year $5,115$5,115
X-32 Total net assets or fund balancesStart of year $360,548$344,645
X-33 Total liabilities and net assetsStart of year $557,359$634,009
Part XI · Reconciliation of net assets $344,645 net assets at year end
XI-1 Total revenue$948,177
XI-2 Total expenses$964,080
XI-3 Revenue less expenses−$15,903
XI-4 Net assets at start of year$360,548
XI-10 Net assets at end of year$344,645

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

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