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.
$88K 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
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
$88K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
8 mo
of spending, in cash
Looks good: 7.9 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
$13K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$788K
+2% vs prior year
Spent
$739K
To programs
80%
Net assets
$473K
By yearFY2021–FY2025
Revenue
$788K
FY2024▲ +2%
Tap a bar for its year
Revenue by fiscal year
FY2021$729K
FY2022$786K
FY2023$770K
FY2024$788K
FY2025$840K
Expenses
$739K
FY2024▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2021$626K
FY2022$679K
FY2023$706K
FY2024$739K
FY2025$806K
Net assets
$473K
FY2024▲ +12%
Tap a bar for its year
Net assets by fiscal year
FY2021$253K
FY2022$361K
FY2023$424K
FY2024$473K
FY2025$507K

From the FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

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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 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% · $594K Management & general 20% · $145K

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

10 people listed on the 990; $88K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Childcare Director
$48,916Pt VII · Sec A
Preschool Director
$27,629Pt VII · Sec A
Financial Coordinator
$11,864Pt VII · Sec A
Financial Coordinator as of 03/24
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$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 · $594K · in their own filed words · FY2023
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.

$594Kprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$788K
Ln 12
Fees for servicesLn 2g$778K
Gifts and grantsLn 1h$10K
Money outPt IX
$739K
Ln 25
Programscol B$594K
Managementcol C$145K
Owns and owesPt X
$473K
net assets · Ln 32
Cash and savingsLn 1–2$483K
Total assetsLn 16$486K
LiabilitiesLn 26$13K
PeoplePt VI, VII
10
listed · VII A
PaidVII A3
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$10K
Government grantsLn 1e$10K
Fees for servicesLn 2g$778K
Total revenueLn 12$788K
Assets in detailPt X, end of year
CashLn 1$483K
Cash and savings togetherLn 1–2$483K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$486K
LiabilitiesLn 26$13K
Net assetsLn 32$473K
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 FY24End FY24
Cash and savingsLn 1–2$432K$483K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$435K$486K
LiabilitiesLn 26$11K$13K
Net assetsLn 32$424K$473K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$96K$96K
Other salaries and wagesLn 7$461K$425K$37K
Payroll taxesLn 10$44K$34K$10K
Accounting feesLn 11c$2K$2K
Office expensesLn 13$45K$45K
Information technologyLn 14$4K$4K
OccupancyLn 16$42K$42K
Conferences, conventions and meetingsLn 19$1K$1K
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$36K$36K
Total functional expensesLn 25$739K$594K$145K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $840K$806K$34K$507K 990 PDF
FY2024 Viewing $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 FY2024 990 (6 parts)
Part I · Summary $787,855 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $56,381$10,082
I-9 Program service revenuePrior year $713,234$777,773
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $769,615$787,855
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 $570,228$601,156
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $136,271$137,805
I-18 Total expensesPrior year $706,499$738,961
I-19 Revenue less expensesPrior year $63,116$48,894
Part VI · Governance 5 of 5 board members independent, 2 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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 $787,855 across 5 lines filed
VIII-1e Government grants$10,000
VIII-1f All other contributions, gifts and grants$82
VIII-1h Total contributions, gifts and grants$10,082
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $777,773$777,773
VIII-12 Total revenueRelated to mission $777,773 · Unrelated business $0 · Excluded from tax $0$787,855
Part IX · Statement of functional expenses $738,961 across 10 lines filed
IX-5 Pay of current officers, directors and key staffManagement $95,720$95,720
IX-7 Other salaries and wagesPrograms $424,757 · Management $36,730$461,487
IX-10 Payroll taxesPrograms $33,502 · Management $10,447$43,949
IX-11c Accounting feesManagement $2,100$2,100
IX-13 Office expensesPrograms $45,144$45,144
IX-14 Information technologyPrograms $3,850$3,850
IX-16 OccupancyPrograms $42,000$42,000
IX-19 Conferences, conventions and meetingsPrograms $1,249$1,249
IX-23 InsurancePrograms $7,406$7,406
IX-24 Other expenses (24a–d)Programs $36,056$36,056
IX-25 Total functional expensesPrograms $593,964 · Management $144,997 · Fundraising $0$738,961
Part X · Balance sheet $485,609 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $432,221$483,496
X-4 Accounts receivableStart of year $2,343$2,113
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $434,564$485,609
X-25 Other liabilitiesStart of year $10,650$12,801
X-26 Total liabilitiesStart of year $10,650$12,801
X-27 Net assets without donor restrictionsStart of year $423,914$472,808
X-32 Total net assets or fund balancesStart of year $423,914$472,808
X-33 Total liabilities and net assetsStart of year $434,564$485,609
Part XI · Reconciliation of net assets $472,808 net assets at year end
XI-1 Total revenue$787,855
XI-2 Total expenses$738,961
XI-3 Revenue less expenses$48,894
XI-4 Net assets at start of year$423,914
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$472,808

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

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