Next Step Foundation INC FY2024 filing

Tax-deductible

Terre Haute, IN501(c)(3)Mental HealthEIN 45-1831576Revenue $4.8M in FY2024

On file with the IRS619 Washington Ave, 47802-1128 · Terre Haute, INTax-exempt since Aug 2011Publicly supported charity — 170(b)(1)(A)(vi)

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Rehabilitation home for women and men recovering from addiction

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$71K 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

FY2024 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $618K a year · 22% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$71K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.6 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $648K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$2.2M
44% of total assets
Looks good: liabilities are 44% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 8 voting members
Concern: none of 8 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.8M
+60% vs prior year
Spent
$3.0M
To programs
100%
Net assets
$2.7M
By yearFY2020–FY2025
Revenue
$4.8M
FY2024▲ +60%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.1M
FY2021$1.3M
FY2022$1.8M
FY2023$3.0M
FY2024$4.8M
FY2025$4.7M
Expenses
$3.0M
FY2024▲ +11%
Tap a bar for its year
Expenses by fiscal year
FY2020$899K
FY2021$1.2M
FY2022$1.8M
FY2023$2.7M
FY2024$3.0M
FY2025$3.4M
Net assets
$2.7M
FY2024▲ +178%
Tap a bar for its year
Net assets by fiscal year
FY2020$593K
FY2021$702K
FY2022$720K
FY2023$979K
FY2024$2.7M
FY2025$4.1M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Form 990 (PDF) Claim
You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 2011.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $3.0M

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? The org can add a note here. Request edit privileges.

Who runs it and what they're paid

8 people listed on the 990; $71K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$70,600Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Dana Simons’s $71K as Executive Dir. is at the 9th percentile of top reported officer pay among 1683 $1–10M mental health nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Dana Simons$70,600$70,600$70,600$61,148$57,852$52,741

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 Next Step Foundation 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

Next Step Foundation INC is a mental health nonprofit based in Terre Haute, IN.

Provided by the organization

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1 program · $3.0M · in their own filed words · FY2024
01

Home environment where men and women find the structure and support to successfully continue to recover from addiction

$3.0Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 4 funders →
Grants paid · 1 grant · $31K · 2024–2024
MiscFY2024$30,596

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$4.8M
Ln 12
Fees for servicesLn 2g$3.0M
Gifts and grantsLn 1h$1.7M
Other incomeLn 4–11$7K
Money outPt IX
$3.0M
Ln 25
Programscol B$3.0M
Owns and owesPt X
$2.7M
net assets · Ln 32
Cash and savingsLn 1–2$141K
Total assetsLn 16$4.9M
LiabilitiesLn 26$2.2M
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.7M
Government grantsLn 1e$1.7M
Fees for servicesLn 2g$3.0M
Other incomeLn 4–11$7K
Gains on assetsLn 7$0
Total revenueLn 12$4.8M
Assets in detailPt X, end of year
CashLn 1$141K
SavingsLn 2$0
Cash and savings togetherLn 1–2$141K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$4.4M
Other assetsLn 15$1
Total assetsLn 16$4.9M
LiabilitiesLn 26$2.2M
Net assetsLn 32$2.7M
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$49K$141K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$2.4M$4.4M
Total assetsLn 16$2.8M$4.9M
LiabilitiesLn 26$1.8M$2.2M
Net assetsLn 32$979K$2.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$31K$31K
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$71K$71K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$1.6M$1.6M
Pension plan contributionsLn 8$37K$37K
Other employee benefitsLn 9$220K$220K
Payroll taxesLn 10$115K$115K
Management feesLn 11a$0
Legal feesLn 11b$15K$15K
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$8K$8K
Information technologyLn 14$29K$29K
RoyaltiesLn 15$0
OccupancyLn 16$175K$175K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$8K$8K
InterestLn 20$83K$83K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$74K$74K
Other expenses (24a–d)Ln 24$495K$495K
All other expensesLn 24e$35K$35K
Total functional expensesLn 25$3.0M$3.0M$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $4.7M$3.4M$1.4M$4.1M 990 PDF
FY2024 Viewing $4.8M$3.0M$1.7M$2.7M 990 PDF
FY2023 $3.0M$2.7M$260K$979K 990 PDF
FY2022 $1.8M$1.8M$17K$720K 990 PDF
FY2021 $1.3M$1.2M$109K$702K 990 PDF
FY2020 $1.1M$899K$203K$593K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $4,753,755 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,064,213$1,749,367
I-9 Program service revenuePrior year $1,583,915$2,997,640
I-10 Investment incomePrior year $65$0
I-11 Other revenuePrior year $323,402$6,748
I-12 Total revenuePrior year $2,971,595$4,753,755
I-13 Grants and similar amounts paid$30,596
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,709,913$2,056,149
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,002,150$924,231
I-18 Total expensesPrior year $2,712,063$3,010,976
I-19 Revenue less expensesPrior year $259,532$1,742,779
Part VI · Governance 0 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members0
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 $4,753,755 across 11 lines filed
VIII-1e Government grants$1,661,206
VIII-1f All other contributions, gifts and grants$88,161
VIII-1h Total contributions, gifts and grants$1,749,367
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,997,640$2,997,640
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $6,748$6,748
VIII-12 Total revenueRelated to mission $3,004,388$4,753,755
Part IX · Statement of functional expenses $3,010,976 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $30,596$30,596
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $70,600$70,600
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $1,613,835$1,613,835
IX-8 Pension plan contributionsPrograms $37,398$37,398
IX-9 Other employee benefitsPrograms $219,500$219,500
IX-10 Payroll taxesPrograms $114,816$114,816
IX-11a Management fees$0
IX-11b Legal feesPrograms $14,950$14,950
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $3,118$3,118
IX-13 Office expensesPrograms $7,518$7,518
IX-14 Information technologyPrograms $29,308$29,308
IX-15 Royalties$0
IX-16 OccupancyPrograms $174,728$174,728
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $7,681$7,681
IX-20 InterestPrograms $83,418$83,418
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $73,536$73,536
IX-24 Other expenses (24a–d)Programs $495,248$495,248
IX-24e All other expensesPrograms $34,726$34,726
IX-25 Total functional expensesPrograms $3,010,976 · Management $0 · Fundraising $0$3,010,976
Part X · Balance sheet $4,894,041 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $48,698$141,055
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $330,992$340,669
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $2,432,227$4,412,316
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$1
X-16 Total assetsStart of year $2,811,917$4,894,041
X-17 Accounts payable and accrued expensesStart of year $134,731$361,784
X-25 Other liabilitiesStart of year $33,914$194,542
X-26 Total liabilitiesStart of year $1,832,498$2,171,845
X-27 Net assets without donor restrictionsStart of year $979,419$2,722,196
X-32 Total net assets or fund balancesStart of year $979,419$2,722,196
X-33 Total liabilities and net assetsStart of year $2,811,917$4,894,041
Part XI · Reconciliation of net assets $2,722,196 net assets at year end
XI-1 Total revenue$4,753,755
XI-2 Total expenses$3,010,976
XI-3 Revenue less expenses$1,742,779
XI-4 Net assets at start of year$979,419
XI-9 Other changes in net assets−$2
XI-10 Net assets at end of year$2,722,196

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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