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Step FY2021 filing

Tax-deductible

Browerville, MN501(c)(3)Human Services EIN 41-1228493Revenue $1.7M in FY2021Latest 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, FY2021. 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.
82¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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
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
82%
of spending
82% of spending went to programs.
Pt IX · Ln 25 · col B
Cash reserves
4.2 mo
of spending, in cash
4.2 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$166K
18% of total assets
Liabilities are 18% of assets.
Pt X · Ln 26
Independent board members
8
of 8 voting members
8 of 8 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
$1.7M
+83% vs prior year
Spent
$1.3M
To programs
82%
Net assets
$771K
By yearFY2020–FY2024
Revenue
$1.7M
FY2021▲ +83%
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
$1.3M
FY2021▲ +35%
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
$771K
FY2021▲ +124%
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 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 1975.

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

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $1.1M Management & general 18% · $236K

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.

Part VII, Section A · reportable compensation
Bruce Bentz
Chairperson
$0Pt VII · Sec A
Gary Bentz
Director
$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
Mary Lamusga
Secretary
$0Pt VII · Sec A
Franz Vancura
Treasurer
$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 · $1.1M · in their own filed words · FY2021
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, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 41-1228493) · Dispute this line
$1.1Mprogram expense

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.7M
Ln 12
Fees for servicesLn 2g$1.4M
Gifts and grantsLn 1h$518K
Investment incomeLn 3$2K
Money outPt IX
$1.3M
Ln 25
Programscol B$1.1M
Managementcol C$236K
Owns and owesPt X
$771K
net assets · Ln 32
Cash and savingsLn 1–2$460K
Total assetsLn 16$936K
LiabilitiesLn 26$166K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$518K
Government grantsLn 1e$247K
Noncash giftsLn 1g$269K
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$2K
Gains on assetsLn 7$2K
Total revenueLn 12$1.7M
Assets in detailPt X, end of year
CashLn 1$992
SavingsLn 2$459K
Cash and savings togetherLn 1–2$460K
Accounts receivableLn 4$67K
Inventories for sale or useLn 8$13K
Prepaid expenses and deferred chargesLn 9$15K
Land, buildings, equipmentLn 10c$380K
Total assetsLn 16$936K
LiabilitiesLn 26$166K
Net assetsLn 32$771K
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$269K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$198K$460K
Land, buildings, equipmentLn 10c$365K$380K
Total assetsLn 16$634K$936K
LiabilitiesLn 26$289K$166K
Net assetsLn 32$345K$771K
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$790K$668K$122K
Other employee benefitsLn 9$64K$57K$7K
Payroll taxesLn 10$88K$77K$11K
Accounting feesLn 11c$11K$11K
OccupancyLn 16$62K$49K$13K
TravelLn 17$387$387
InterestLn 20$4K$4K
Depreciation, depletion and amortizationLn 22$32K$29K$3K
InsuranceLn 23$48K$41K$7K
Other expenses (24a–d)Ln 24$206K$148K$58K
Total functional expensesLn 25$1.3M$1.1M$236K$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
FY2021 ViewingFiled with the IRS Sep 12, 2022 $1.7M$1.3M$426K$771K 990 PDF
FY2020Filed 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 FY2021 990
Part I · Summary $1,730,643 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $288,084$517,957
I-9 Program service revenuePrior year $755,705$1,358,491
I-10 Investment incomePrior year $2,422$2,460
I-11 Other revenuePrior year −$98,034−$148,265
I-12 Total revenuePrior year $948,177$1,730,643
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $657,757$941,582
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $306,323$362,913
I-18 Total expensesPrior year $964,080$1,304,495
I-19 Revenue less expensesPrior year −$15,903$426,148
Part VI · Governance 8 of 8 board members independent, 3 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
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 $1,730,643 across 9 lines filed
Lines not itemized here account for −$150,165 of total revenue; see the IRS return.
VIII-1e Government grants$246,730
VIII-1f All other contributions, gifts and grants$271,227
VIII-1g Noncash contributions (included above)$269,165
VIII-1h Total contributions, gifts and grants$517,957
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,358,491$1,358,491
VIII-3 Investment incomeExcluded from tax $460$460
VIII-6 Net rental income or lossRelated to mission $1,900$1,900
VIII-7 Net gain or loss on sales of assetsRelated to mission $2,000$2,000
VIII-12 Total revenueRelated to mission $1,212,226 · Excluded from tax $460$1,730,643
Part IX · Statement of functional expenses $1,304,495 across 10 lines filed
IX-7 Other salaries and wagesPrograms $667,585 · Management $121,993$789,578
IX-9 Other employee benefitsPrograms $56,824 · Management $7,023$63,847
IX-10 Payroll taxesPrograms $76,748 · Management $11,409$88,157
IX-11c Accounting feesManagement $10,970$10,970
IX-16 OccupancyPrograms $49,099 · Management $12,655$61,754
IX-17 TravelManagement $387$387
IX-20 InterestManagement $4,110$4,110
IX-22 Depreciation, depletion and amortizationPrograms $28,985 · Management $3,221$32,206
IX-23 InsurancePrograms $40,750 · Management $6,969$47,719
IX-24 Other expenses (24a–d)Programs $148,020 · Management $57,747$205,767
IX-25 Total functional expensesPrograms $1,068,011 · Management $236,484 · Fundraising $0$1,304,495
Part X · Balance sheet $936,398 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $1,000$992
X-2 Savings and temporary cash investmentsStart of year $197,061$458,936
X-4 Accounts receivableStart of year $42,839$67,465
X-8 Inventories for sale or useStart of year $19,274$13,392
X-9 Prepaid expenses and deferred chargesStart of year $9,231$15,359
X-10c Land, buildings and equipment, netStart of year $364,604$380,254
X-16 Total assetsStart of year $634,009$936,398
X-17 Accounts payable and accrued expensesStart of year $82,761$100,491
X-23 Secured mortgages and notes payableStart of year $96,303$65,114
X-26 Total liabilitiesStart of year $289,364$165,605
X-27 Net assets without donor restrictionsStart of year $339,530$765,678
X-28 Net assets with donor restrictionsStart of year $5,115$5,115
X-32 Total net assets or fund balancesStart of year $344,645$770,793
X-33 Total liabilities and net assetsStart of year $634,009$936,398
Part XI · Reconciliation of net assets $770,793 net assets at year end
XI-1 Total revenue$1,730,643
XI-2 Total expenses$1,304,495
XI-3 Revenue less expenses$426,148
XI-4 Net assets at start of year$344,645
XI-10 Net assets at end of year$770,793

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

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