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Step FY2023 filing

Tax-deductible

Browerville, MN501(c)(3)Human Services EIN 41-1228493Revenue $1.9M in FY2023Latest 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, FY2023. 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

FY2023 · 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
6.1 mo
of spending, in cash
6.1 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$162K
11% of total assets
Liabilities are 11% of assets.
Pt X · Ln 26
Independent board members
11
of 11 voting members
11 of 11 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
$1.9M
+8% vs prior year
Spent
$1.7M
To programs
83%
Net assets
$1.3M
By yearFY2020–FY2024
Revenue
$1.9M
FY2023▲ +8%
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
$1.7M
FY2023▲ +11%
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
$1.3M
FY2023▲ +24%
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 FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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% · $1.4M Management & general 17% · $282K

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

11 people listed on the 990.

Part VII, Section A · reportable compensation
Bruce Bentz
Director
$0Pt VII · Sec A
Gary Bentz
Director
$0Pt VII · Sec A
Jean Bentz
Director
$0Pt VII · Sec A
Renae Buhl
Secretary
$0Pt VII · Sec A
William Buhl
Vice Chair
$0Pt VII · Sec A
Ken Christensen
Chairperson
$0Pt VII · Sec A
Cheryl Hagen
Director
$0Pt VII · Sec A
Phil McCoy
Director
$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 · $1.4M · in their own filed words · FY2023
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, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 41-1228493) · Dispute this line
$1.4Mprogram expense

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.9M
Ln 12
Fees for servicesLn 2g$1.8M
Gifts and grantsLn 1h$258K
Investment incomeLn 3$13K
Money outPt IX
$1.7M
Ln 25
Programscol B$1.4M
Managementcol C$282K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$842K
Total assetsLn 16$1.5M
LiabilitiesLn 26$162K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$258K
Noncash giftsLn 1g$249K
Fees for servicesLn 2g$1.8M
Investment incomeLn 3$13K
Gains on assetsLn 7$750
Total revenueLn 12$1.9M
Assets in detailPt X, end of year
CashLn 1$943
SavingsLn 2$842K
Cash and savings togetherLn 1–2$842K
Accounts receivableLn 4$98K
Inventories for sale or useLn 8$19K
Prepaid expenses and deferred chargesLn 9$15K
Land, buildings, equipmentLn 10c$485K
Intangible assetsLn 14$6K
Total assetsLn 16$1.5M
LiabilitiesLn 26$162K
Net assetsLn 32$1.3M
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$249K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$572K$842K
Land, buildings, equipmentLn 10c$482K$485K
Total assetsLn 16$1.3M$1.5M
LiabilitiesLn 26$209K$162K
Net assetsLn 32$1.0M$1.3M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$1.1M$903K$152K
Other employee benefitsLn 9$75K$67K$8K
Payroll taxesLn 10$97K$85K$12K
Accounting feesLn 11c$20K$20K
OccupancyLn 16$68K$53K$15K
InterestLn 20$3K$3K
Depreciation, depletion and amortizationLn 22$61K$55K$6K
InsuranceLn 23$40K$34K$6K
Other expenses (24a–d)Ln 24$237K$178K$59K
Total functional expensesLn 25$1.7M$1.4M$282K$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
FY2023 ViewingFiled 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
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 FY2023 990
Part I · Summary $1,911,167 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $346,008$258,170
I-9 Program service revenuePrior year $1,545,978$1,753,247
I-10 Investment incomePrior year $679$13,399
I-11 Other revenuePrior year −$125,742−$113,649
I-12 Total revenuePrior year $1,766,923$1,911,167
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,071,037$1,226,057
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $420,255$429,131
I-18 Total expensesPrior year $1,491,292$1,655,188
I-19 Revenue less expensesPrior year $275,631$255,979
Part VI · Governance 11 of 11 board members independent, 3 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
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 $1,911,167 across 7 lines filed
Lines not itemized here account for −$113,649 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$258,170
VIII-1g Noncash contributions (included above)$249,188
VIII-1h Total contributions, gifts and grants$258,170
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,753,247$1,753,247
VIII-3 Investment incomeExcluded from tax $12,649$12,649
VIII-7 Net gain or loss on sales of assetsRelated to mission $750$750
VIII-12 Total revenueRelated to mission $1,640,348 · Excluded from tax $12,649$1,911,167
Part IX · Statement of functional expenses $1,655,188 across 9 lines filed
IX-7 Other salaries and wagesPrograms $902,531 · Management $151,839$1,054,370
IX-9 Other employee benefitsPrograms $66,548 · Management $8,225$74,773
IX-10 Payroll taxesPrograms $84,584 · Management $12,330$96,914
IX-11c Accounting feesManagement $19,525$19,525
IX-16 OccupancyPrograms $52,625 · Management $15,484$68,109
IX-20 InterestManagement $3,206$3,206
IX-22 Depreciation, depletion and amortizationPrograms $55,063 · Management $6,118$61,181
IX-23 InsurancePrograms $33,972 · Management $6,177$40,149
IX-24 Other expenses (24a–d)Programs $177,931 · Management $59,030$236,961
IX-25 Total functional expensesPrograms $1,373,254 · Management $281,934 · Fundraising $0$1,655,188
Part X · Balance sheet $1,464,684 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $990$943
X-2 Savings and temporary cash investmentsStart of year $571,215$841,545
X-4 Accounts receivableStart of year $65,317$98,017
X-8 Inventories for sale or useStart of year $17,346$18,959
X-9 Prepaid expenses and deferred chargesStart of year $11,670$14,964
X-10c Land, buildings and equipment, netStart of year $482,432$484,581
X-14 Intangible assets$5,675
X-16 Total assetsStart of year $1,255,025$1,464,684
X-17 Accounts payable and accrued expensesStart of year $105,381$108,551
X-23 Secured mortgages and notes payableStart of year $103,220$53,730
X-26 Total liabilitiesStart of year $208,601$162,281
X-27 Net assets without donor restrictionsStart of year $1,041,309$1,297,288
X-28 Net assets with donor restrictionsStart of year $5,115$5,115
X-32 Total net assets or fund balancesStart of year $1,046,424$1,302,403
X-33 Total liabilities and net assetsStart of year $1,255,025$1,464,684
Part XI · Reconciliation of net assets $1,302,403 net assets at year end
XI-1 Total revenue$1,911,167
XI-2 Total expenses$1,655,188
XI-3 Revenue less expenses$255,979
XI-4 Net assets at start of year$1,046,424
XI-10 Net assets at end of year$1,302,403

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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