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Positive Steps FY2020 filing

IRS exemption revoked

Howell, MIUnknown exempt organizationEIN 47-2816035

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To provide community living supports and training for people with intellectual disabilities in Livingston County Michigan.

91¢ of each $1 spent went to programs.
$46K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2021
latest Form 990
Concern: the latest return is for FY2021, 5 tax years back; more than 4 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 2
filings with a surplus
Average surplus $140K a year · 11% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$46K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$88K
25% of total assets
Looks good: liabilities are 25% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.4M
Spent
$1.2M
To programs
91%
Net assets
$260K
By yearFY2020–FY2021
Revenue
$1.4M
FY2020
Revenue by fiscal year
FY2020$1.4M
FY2021$1.1M
Expenses
$1.2M
FY2020
Expenses by fiscal year
FY2020$1.2M
FY2021$1.0M
Net assets
$260K
FY2020
Net assets by fiscal year
FY2020$260K
FY2021$295K

From the FY2020 Form 990 (year ending September 2020) · figures checked against the IRS filing · see the original

Form 990 (PDF) Claim
IRS revoked this organization's tax-exempt status on February 15, 2025
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2021) →

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2021.

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

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $1.1M Management & general 9% · $108K

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

3 people listed on the 990; $46K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Andrew Sackett
President, Vice President, Secretary
$45,760Pt VII · Sec A
Tina Brooks
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

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

NameFY2021FY2020
Andrew Sackett$53,220$45,760

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Supports and trains people with intellectual disabilities in Livingston County.

Provided by the organization

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1 program service account for $1.1M of program spending, described in the organization's own filed words · FY2019.
01

To provide community living supports and training designed for people with intellectual disabilities.

$1.1Mprogram expense

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By the numbers

The FY2020 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.4M
Ln 12
Gifts and grantsLn 1h$1.4M
Money outPt IX
$1.2M
Ln 25
Programscol B$1.1M
Managementcol C$108K
Owns and owesPt X
$260K
net assets · Ln 32
Cash and savingsLn 1–2$240K
Total assetsLn 16$348K
LiabilitiesLn 26$88K
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.4M
Government grantsLn 1e$1.4M
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$240K
Cash and savings togetherLn 1–2$240K
Land, buildings, equipmentLn 10c$1K
Other assetsLn 15$982
Total assetsLn 16$348K
LiabilitiesLn 26$88K
Net assetsLn 32$260K
OperationsPt I, VI
EmployeesI 566
VolunteersI 60
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$4K$240K
Land, buildings, equipmentLn 10c$2K$1K
Total assetsLn 16$110K$348K
LiabilitiesLn 26$95K$88K
Net assetsLn 32$15K$260K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$52K$52K
Other salaries and wagesLn 7$903K$903K
Other employee benefitsLn 9$50K$40K$10K
Payroll taxesLn 10$83K$78K$5K
Accounting feesLn 11c$31K$31K
OccupancyLn 16$30K$30K
InterestLn 20$10K$10K
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$7K$6K$589
Other expenses (24a–d)Ln 24$15K$8K$7K$0
All other expensesLn 24e$4K$420$3K
Total functional expensesLn 25$1.2M$1.1M$108K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 Latest $1.1M$1.0M$35K$295K 990 PDF
FY2020 Viewing $1.4M$1.2M$245K$260K 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 FY2020 990 (4 parts)
Part VIII · Statement of revenue $1,431,567 across 9 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$1,431,567
VIII-1f All other contributions, gifts and grants$0
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$1,431,567
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$1,431,567
Part IX · Statement of functional expenses $1,186,804 across 11 lines filed
IX-5 Pay of current officers, directors and key staffManagement $51,573$51,573
IX-7 Other salaries and wagesPrograms $903,045$903,045
IX-9 Other employee benefitsPrograms $40,371 · Management $10,057$50,428
IX-10 Payroll taxesPrograms $78,417 · Management $4,579$82,996
IX-11c Accounting feesPrograms $30,857$30,857
IX-16 OccupancyManagement $30,222$30,222
IX-20 InterestPrograms $10,315$10,315
IX-22 Depreciation, depletion and amortizationPrograms $1,000$1,000
IX-23 InsurancePrograms $6,464 · Management $589$7,053
IX-24 Other expenses (24a–d)Programs $8,242 · Management $7,252 · Fundraising $0$15,494
IX-24e All other expensesPrograms $420 · Management $3,401$3,821
IX-25 Total functional expensesPrograms $1,079,131 · Management $107,673 · Fundraising $0$1,186,804
Part X · Balance sheet $347,766 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $4,093$239,743
X-4 Accounts receivableStart of year $93,917$97,964
X-9 Prepaid expenses and deferred chargesStart of year $8,634$8,077
X-10c Land, buildings and equipment, netStart of year $2,000$1,000
X-15 Other assetsStart of year $982$982
X-16 Total assetsStart of year $109,626$347,766
X-17 Accounts payable and accrued expensesStart of year $94,697$88,074
X-26 Total liabilitiesStart of year $94,697$88,074
X-27 Net assets without donor restrictionsStart of year $14,929$259,692
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $14,929$259,692
X-33 Total liabilities and net assetsStart of year $109,626$347,766
Part XI · Reconciliation of net assets $259,692 net assets at year end
XI-1 Total revenue$1,431,567
XI-2 Total expenses$1,186,804
XI-3 Revenue less expenses$244,763
XI-4 Net assets at start of year$14,929
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$259,692

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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