A Step Beyond EIN 46-2857532

A Step Beyond

EIN  46-2857532 Public charity (501(c)(3)) Escondido, CA
Form 990 (PDF) Compare with another nonprofit →
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Size
$1–10M
What they do
Prepares low-income youth for college to help them escape poverty.
Leadership
James Wright · CEO/Executive Director · $136K
Money in and out
$1.4M revenue, $1.7M expenses
Bottom line
73% program efficiency

Prepares low-income youth for college to help them escape poverty. For fiscal year 2024 it reported $1.4M in revenue, $1.7M in expenses, and $1.5M in net assets.Pt I

Where the money goes · FY2024
Total revenue
$1.4M
Pt VIII · Ln 12
Total expenses
$1.7M
Pt IX · Ln 25
Net assets
$1.5M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$249K
Where spending went · Part IX cols B–D
Program services $0.73 Management & general $0.10 Fundraising $0.18
Program efficiency
73%
of spending reaches programs▼ -5% vs prior filing year
Operating runway
2.6mo
months of highly liquid reserves at operating expense rate▼ -47% vs prior filing year
Surplus margin
-17%
revenue over expenses, this year▲ +19% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$1.4M
FY2024▲ +10%
Expenses
$1.7M
FY2024▲ +6%
Total assets
$2.5M
FY2024▼ -10%
Total liabilities
$1.0M
FY2024▼ -2%
Total revenue
$1.4M
Pt VIII · Ln 12
Total expenses
$1.7M
Pt IX · Ln 25
Net assets
$1.5M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$249K
Total assetsPt X · Ln 16$2.5M
Program-expense ratioPt IX · col B73%
Voting members of governing bodyPt I · Ln 319
Independent voting membersPt I · Ln 417
Mission & Programs · Part III

Where the work happens

3 program services account for $1.2M of program spending, described in the organization's own filed words · FY2023.
01

Dance training is at the core of the program. Research has shown that learning dance imparts an array of life skills: self-awareness, concentration, discipline, respect, goal setting with accountability, and creative problem solving, to name a few.

$555Kprogram expense
02

Academic programs include tutoring for every student, enrichment exercises, intensive literacy support and summer camps, as well as a robust college and career readiness program. Students have access to a library, computers, MakerSpace, and a daily "homework cafe." Students receive World of Work career education experiences in STEAM…

$384Kprogram expense
03

Family Service programs treat children in crisis, assist families in crisis, conduct group therapy for students, and provide parent training. Participants receive daily mentoring from staff and volunteers, and engage regularly in counseling groups that promote essential skills to meet social and emotional needs.

$283Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CA Step Beyond
EINHdr · item D46-2857532
Principal addressHdr · item CEscondido, CA
WebsiteHdr · item Ja-step-beyond.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFArts & Culture (A62)
Ruling yearIRS BMFNov 2013

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a19
Independent voting membersPt VI · Ln 1b17
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
CEO/Executive Director
$135,550Pt VII · Sec A
Artistic Director/Director
$89,741Pt VII · Sec A
Treasurer/Director
$0Pt VII · Sec A
Chairman / Director
$0Pt VII · Sec A
Chairman / Director (part Year)
$0Pt VII · Sec A
Vice Chair/Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director (part Year)
$0Pt VII · Sec A

James Wright’s $136K as CEO/Executive Director is at the 58th percentile of top reported officer pay among 3916 $1–10M arts & culture 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
James Wright$135,550$119,511$106,096$56,111
Jennifer Oliver$89,741$82,312$74,620$67,417$64,499

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.

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Statement of Revenue

Part VIII
Contributions & grants$1.4M · 96%
Program service revenue$130K · 9%
Contributions & grants96%$1.4M
Program service revenue9%$130K
Investment income$3K
Total revenueLn 12$1.4M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.73 Management & general $0.10 Fundraising $0.18
Program services73%$1.2M
Management & general10%$163K
Fundraising18%$297K
Total functional expensesLn 25$1.7M

Balance Sheet

Part X · end of year
CashLn 1$357K
Total assetsLn 16$2.5M
Total liabilitiesLn 26$1.0M
Total net assetsLn 32$1.5M
Months of cash on handcomputed2.5

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $357K · Operating expenses (Pt IX) $1.7M · Less non-cash grants $21K · Cash operating expenses/yr $1.7M
2.6 months
Where the money goes
Program services
Program services $1.2M · Total expenses $1.7M
73%
Management & General
Management & general $163K · Total expenses $1.7M
10%
Fundraising
Fundraising $297K · Total expenses $1.7M
18%
Cost to raise $1
Fundraising expense (3-yr avg) $233K · Solicited contributions (3-yr avg) $1.3M
$0.18 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $1.4M · Total revenue $1.4M
96%
Government reliance
Government grants — · Total revenue $1.4M
Earned-income share
Program service revenue $130K · Total revenue $1.4M
9%
Investment reliance
Investment income $3K · Total revenue $1.4M
0%
Program self-sufficiency
Program service revenue $130K · Total expenses $1.7M
8%
Growth & trend
Revenue growth (YoY)
This year $1.4M · Prior year $1.3M
+10%
Revenue CAGR
FY2019 $1.1M · FY2023 $1.4M
+7%
Net-asset trend (YoY)
End of year $1.5M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $1.4M · Expenses $1.7M
-17%
Liabilities-to-Assets
Total liabilities — · Total assets $2.5M
Net-asset ratio
Net assets $1.5M · Total assets $2.5M
59%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $2.5M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual James Wright · Reported title CEO/Executive Director · Highest reported compensation $136K · Total expenses $1.7M
8%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $1.1M · Total expenses $1.7M
63%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 73%
Overhead ratio 10%
Fundraising cost ratio 22%
Revenue growth 10%
Legal fee ratio 1%
Accounting fee ratio 1%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$10K
Grants paid · 5 grants · $80K · 2020–2023
Unitemized GrantFY2023$6,551
Unitemized GrantFY2022$12,500
Unitemized GrantFY2022$6,014
Unitemized GrantFY2021$6,523
Unitemized GrantFY2020$48,198

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$1.4M revenue · viewing · ⤓ 990 PDF
FY2023$1.3M revenue · ⤓ 990 PDF
FY2022$1.4M revenue · ⤓ 990 PDF
FY2021$1.2M revenue · ⤓ 990 PDF
FY2020$1.1M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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