To provide safe, high quality and developmentally appropriate child care in a loving christian environment to children 6 weeks to 6 years. Specifically, Bethany First Steps is committed to: -support and encourage the families we serve -to provide for all areas of a child's development, including faith development -to teach children to respect themselves, others and their environment -for children to learn self-confidence, grace, forgiveness, accountability and responsibility

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
Run by 9 volunteers and 46 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
5 of 5
filings with a surplus
Average surplus $71K a year · 9% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$105K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
8 mo
of spending, in cash
Looks good: 7.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $37
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$11K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$840K
+7% vs prior year
Spent
$806K
To programs
80%
Net assets
$507K
By yearFY2021–FY2025
Revenue
$840K
FY2025▲ +7%
Tap a bar for its year
Revenue by fiscal year
FY2021$729K
FY2022$786K
FY2023$770K
FY2024$788K
FY2025$840K
Expenses
$806K
FY2025▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2021$626K
FY2022$679K
FY2023$706K
FY2024$739K
FY2025$806K
Net assets
$507K
FY2025▲ +7%
Tap a bar for its year
Net assets by fiscal year
FY2021$253K
FY2022$361K
FY2023$424K
FY2024$473K
FY2025$507K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 2014.

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

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $642K Management & general 20% · $163K

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

14 people listed on the 990; $105K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Childcare Director
$51,390Pt VII · Sec A
Preschool Director
$39,015Pt VII · Sec A
Financial Coordinator
$10,013Pt VII · Sec A
Financial Coordinator Thru 07/24
$4,382Pt VII · Sec A
President
$0Pt VII · Sec A
President Thru 07/24
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Katie Apley’s $51K as Childcare Director is at the 39th percentile of top reported officer pay among 2168 $100K–1M human services 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 · 6 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Katie Apley$51,390$48,916$49,187$46,191$25,121
Shandra Landrum$39,015$27,629———
Amy Walker——$35,164$32,166—
Brenda Dangberg————$17,323
Brooke Nigh$4,382$11,864$14,026$4,658—
Hallie Paulson$10,013————

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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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

Provides Christian daycare and educational experiences for children's growth.

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Provided by the organization

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1 program · $642K · in their own filed words · FY2024
01

Bethany first steps provides high quality child care and preschool to children ages 6 weeks to 6 years (childcare) and 18 months to 6 years (preschool) in an educational christian environment.

$642Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$37

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$840K
Ln 12
Fees for servicesLn 2g$823K
Gifts and grantsLn 1h$11K
Investment incomeLn 3$6K
Money outPt IX
$806K
Ln 25
Programscol B$642K
Managementcol C$163K
Owns and owesPt X
$507K
net assets · Ln 32
Cash and savingsLn 1–2$505K
Total assetsLn 16$518K
LiabilitiesLn 26$11K
PeoplePt VI, VII
14
listed · VII A
PaidVII A4
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$11K
Fees for servicesLn 2g$823K
Investment incomeLn 3$6K
Total revenueLn 12$840K
Assets in detailPt X, end of year
CashLn 1$349K
SavingsLn 2$156K
Cash and savings togetherLn 1–2$505K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$518K
LiabilitiesLn 26$11K
Net assetsLn 32$507K
OperationsPt I, VI
EmployeesI 546
VolunteersI 69
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$483K$505K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$486K$518K
LiabilitiesLn 26$13K$11K
Net assetsLn 32$473K$507K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$108K$108K
Other salaries and wagesLn 7$486K$446K$41K
Other employee benefitsLn 9$2K$2K$618
Payroll taxesLn 10$47K$35K$12K
Accounting feesLn 11c$2K$2K
Advertising and promotionLn 12$492$492
Office expensesLn 13$45K$45K
Information technologyLn 14$5K$5K
OccupancyLn 16$60K$60K
Conferences, conventions and meetingsLn 19$2K$2K
InsuranceLn 23$14K$14K
Other expenses (24a–d)Ln 24$33K$33K
All other expensesLn 24e$1K$1K
Total functional expensesLn 25$806K$642K$163K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $840K$806K$34K$507K 990 PDF
FY2024 $788K$739K$49K$473K 990 PDF
FY2023 $770K$706K$63K$424K 990 PDF
FY2022 $786K$679K$108K$361K 990 PDF
FY2021 $729K$626K$103K$253K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $839,664 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $10,082$10,777
I-9 Program service revenuePrior year $777,773$823,190
I-10 Investment incomePrior year $0$5,697
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $787,855$839,664
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $601,156$643,530
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $137,805$162,251
I-18 Total expensesPrior year $738,961$805,781
I-19 Revenue less expensesPrior year $48,894$33,883
Part VI · Governance 9 of 9 board members independent, 2 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $839,664 across 5 lines filed
VIII-1f All other contributions, gifts and grants$10,777
VIII-1h Total contributions, gifts and grants$10,777
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $823,190$823,190
VIII-3 Investment incomeExcluded from tax $5,697$5,697
VIII-12 Total revenueRelated to mission $823,190 · Unrelated business $0 · Excluded from tax $5,697$839,664
Part IX · Statement of functional expenses $805,781 across 13 lines filed
IX-5 Pay of current officers, directors and key staffManagement $107,822$107,822
IX-7 Other salaries and wagesPrograms $445,565 · Management $40,756$486,321
IX-9 Other employee benefitsPrograms $1,855 · Management $618$2,473
IX-10 Payroll taxesPrograms $35,182 · Management $11,732$46,914
IX-11c Accounting feesManagement $2,426$2,426
IX-12 Advertising and promotionPrograms $492$492
IX-13 Office expensesPrograms $44,749$44,749
IX-14 Information technologyPrograms $4,668$4,668
IX-16 OccupancyPrograms $60,000$60,000
IX-19 Conferences, conventions and meetingsPrograms $2,072$2,072
IX-23 InsurancePrograms $14,192$14,192
IX-24 Other expenses (24a–d)Programs $32,573$32,573
IX-24e All other expensesPrograms $1,079$1,079
IX-25 Total functional expensesPrograms $642,427 · Management $163,354 · Fundraising $0$805,781
Part X · Balance sheet $517,836 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $483,496$349,058
X-2 Savings and temporary cash investments$155,697
X-4 Accounts receivableStart of year $2,113$13,081
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $485,609$517,836
X-25 Other liabilitiesStart of year $12,801$11,145
X-26 Total liabilitiesStart of year $12,801$11,145
X-27 Net assets without donor restrictionsStart of year $472,808$506,691
X-32 Total net assets or fund balancesStart of year $472,808$506,691
X-33 Total liabilities and net assetsStart of year $485,609$517,836
Part XI · Reconciliation of net assets $506,691 net assets at year end
XI-1 Total revenue$839,664
XI-2 Total expenses$805,781
XI-3 Revenue less expenses$33,883
XI-4 Net assets at start of year$472,808
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$506,691

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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