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Step FY2022 filing

Tax-deductible

Browerville, MN501(c)(3)Human Services EIN 41-1228493Revenue $1.8M in FY2022Latest 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, FY2022. 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.
83¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · 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
83%
of spending
83% of spending went to programs.
Pt IX · Ln 25 · col B
Cash reserves
4.6 mo
of spending, in cash
4.6 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$209K
17% of total assets
Liabilities are 17% 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
$1.8M
+2% vs prior year
Spent
$1.5M
To programs
83%
Net assets
$1.0M
By yearFY2020–FY2024
Revenue
$1.8M
FY2022▲ +2%
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
$1.5M
FY2022▲ +14%
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
$1.0M
FY2022▲ +36%
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 FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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

83 cents of each dollar spent went to programs.

Program services 83% · $1.2M Management & general 17% · $259K

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 · $1.2M · in their own filed words · FY2022
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, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 41-1228493) · Dispute this line
$1.2Mprogram expense

By the numbers

The FY2022 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.8M
Ln 12
Fees for servicesLn 2g$1.5M
Gifts and grantsLn 1h$346K
Investment incomeLn 3$679
Money outPt IX
$1.5M
Ln 25
Programscol B$1.2M
Managementcol C$259K
Owns and owesPt X
$1.0M
net assets · Ln 32
Cash and savingsLn 1–2$572K
Total assetsLn 16$1.3M
LiabilitiesLn 26$209K
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$346K
Government grantsLn 1e$106K
Noncash giftsLn 1g$235K
Fees for servicesLn 2g$1.5M
Investment incomeLn 3$679
Total revenueLn 12$1.8M
Assets in detailPt X, end of year
CashLn 1$990
SavingsLn 2$571K
Cash and savings togetherLn 1–2$572K
Accounts receivableLn 4$65K
Inventories for sale or useLn 8$17K
Prepaid expenses and deferred chargesLn 9$12K
Land, buildings, equipmentLn 10c$482K
Other assetsLn 15$106K
Total assetsLn 16$1.3M
LiabilitiesLn 26$209K
Net assetsLn 32$1.0M
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$235K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$460K$572K
Land, buildings, equipmentLn 10c$380K$482K
Total assetsLn 16$936K$1.3M
LiabilitiesLn 26$166K$209K
Net assetsLn 32$771K$1.0M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$920K$782K$138K
Other employee benefitsLn 9$59K$52K$6K
Payroll taxesLn 10$92K$80K$12K
Accounting feesLn 11c$10K$10K
OccupancyLn 16$74K$59K$16K
InterestLn 20$3K$3K
Depreciation, depletion and amortizationLn 22$44K$40K$4K
InsuranceLn 23$51K$44K$7K
Other expenses (24a–d)Ln 24$238K$176K$62K
Total functional expensesLn 25$1.5M$1.2M$259K$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
FY2022 ViewingFiled 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
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 FY2022 990
Part I · Summary $1,766,923 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $517,957$346,008
I-9 Program service revenuePrior year $1,358,491$1,545,978
I-10 Investment incomePrior year $2,460$679
I-11 Other revenuePrior year −$148,265−$125,742
I-12 Total revenuePrior year $1,730,643$1,766,923
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $941,582$1,071,037
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $362,913$420,255
I-18 Total expensesPrior year $1,304,495$1,491,292
I-19 Revenue less expensesPrior year $426,148$275,631
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 $1,766,923 across 8 lines filed
Lines not itemized here account for −$128,322 of total revenue; see the IRS return.
VIII-1e Government grants$106,055
VIII-1f All other contributions, gifts and grants$239,953
VIII-1g Noncash contributions (included above)$235,461
VIII-1h Total contributions, gifts and grants$346,008
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,545,978$1,545,978
VIII-3 Investment incomeExcluded from tax $679$679
VIII-6 Net rental income or lossRelated to mission $2,580$2,580
VIII-12 Total revenueRelated to mission $1,420,236 · Excluded from tax $679$1,766,923
Part IX · Statement of functional expenses $1,491,292 across 9 lines filed
IX-7 Other salaries and wagesPrograms $781,723 · Management $138,215$919,938
IX-9 Other employee benefitsPrograms $52,412 · Management $6,478$58,890
IX-10 Payroll taxesPrograms $80,450 · Management $11,759$92,209
IX-11c Accounting feesManagement $10,267$10,267
IX-16 OccupancyPrograms $58,512 · Management $15,773$74,285
IX-20 InterestManagement $2,764$2,764
IX-22 Depreciation, depletion and amortizationPrograms $39,626 · Management $4,403$44,029
IX-23 InsurancePrograms $43,799 · Management $7,167$50,966
IX-24 Other expenses (24a–d)Programs $175,747 · Management $62,197$237,944
IX-25 Total functional expensesPrograms $1,232,269 · Management $259,023 · Fundraising $0$1,491,292
Part X · Balance sheet $1,255,025 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $992$990
X-2 Savings and temporary cash investmentsStart of year $458,936$571,215
X-4 Accounts receivableStart of year $67,465$65,317
X-8 Inventories for sale or useStart of year $13,392$17,346
X-9 Prepaid expenses and deferred chargesStart of year $15,359$11,670
X-10c Land, buildings and equipment, netStart of year $380,254$482,432
X-15 Other assets$106,055
X-16 Total assetsStart of year $936,398$1,255,025
X-17 Accounts payable and accrued expensesStart of year $100,491$105,381
X-23 Secured mortgages and notes payableStart of year $65,114$103,220
X-26 Total liabilitiesStart of year $165,605$208,601
X-27 Net assets without donor restrictionsStart of year $765,678$1,041,309
X-28 Net assets with donor restrictionsStart of year $5,115$5,115
X-32 Total net assets or fund balancesStart of year $770,793$1,046,424
X-33 Total liabilities and net assetsStart of year $936,398$1,255,025
Part XI · Reconciliation of net assets $1,046,424 net assets at year end
XI-1 Total revenue$1,766,923
XI-2 Total expenses$1,491,292
XI-3 Revenue less expenses$275,631
XI-4 Net assets at start of year$770,793
XI-10 Net assets at end of year$1,046,424

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

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