Steps House INC FY2024 filing

Tax-deductible

Knoxville, TN501(c)(3)Since 1990Mental HealthEIN 58-2074038

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Addiction rehabilitation. The organization provides residential recovery program for men with alcoholism and drug addiction which included a transitional and rehabilitative environment for homeless veterans.

501(c)(3) charity; gifts are tax-deductible.
97¢ of each $1 spent went to programs.
$210K 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $470K a year · 19% 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
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$210K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 7.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$4.2M
65% of total assets
Fine: liabilities are 65% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
8
of 10 voting members
Looks good: 8 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.1M
+33% vs prior year
Spent
$2.2M
To programs
97%
Net assets
$2.3M
By yearFY2020–FY2024
Revenue
$3.1M
FY2024▲ +33%
Revenue by fiscal year
FY2020$1.5M
FY2021$2.1M
FY2022$3.3M
FY2023$2.3M
FY2024$3.1M
FY2024$2.2M
Expenses
$2.2M
FY2024▼ -0.7%
Expenses by fiscal year
FY2020$1.4M
FY2021$2.0M
FY2022$2.2M
FY2023$2.2M
FY2024$2.2M
FY2024$2.2M
Net assets
$2.3M
FY2024▲ +72%
Net assets by fiscal year
FY2020$194K
FY2021$240K
FY2022$1.3M
FY2023$1.3M
FY2024$2.3M
FY2024$2.2M

From the FY2024 Form 990 (year ending June 2024) · 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: FY2024. IRS ruling in Jan 1998.

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

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $2.1M Management & general 3% · $64K

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

7 people listed on the 990; $210K 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
$107,194Pt VII · Sec A
Dir Clinical Service
$102,990Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Jody McClurg’s $97K as CEO is at the 24th 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 · 6 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Julie Sutter$93,591——$120,674$125,909—
Jody McClurg—$107,194$100,089———
Julie Sutter—$102,990$104,070———
Jody McClurg$97,036——$63,869$60,097$44,600
Tara Harris$41,102—————
Patrick White————$33,000—

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 15aNo

Programs and updates

Provides residential recovery for men battling addiction, offering a transitional home for homeless veterans.

Provided by the organization

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1 program service account for $2.1M of program spending, described in the organization's own filed words · FY2023.
01

The organization provides a residential recovery program for men with alcoholism and drug addiction. This includes a transitional and rehabilitative environment for homeless veterans.

$2.1Mprogram expense

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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$10K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$3.1M
Ln 12
Gifts and grantsLn 1h$2.6M
Fees for servicesLn 2g$530K
Money outPt IX
$2.2M
Ln 25
Programscol B$2.1M
Managementcol C$64K
Owns and owesPt X
$2.3M
net assets · Ln 32
Cash and savingsLn 1–2$1.3M
Total assetsLn 16$6.5M
LiabilitiesLn 26$4.2M
PeoplePt VI, VII
7
listed · VII A
PaidVII A2
Voting boardVI 1a10
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.6M
Government grantsLn 1e$2.5M
Noncash giftsLn 1g$18K
Fees for servicesLn 2g$530K
Total revenueLn 12$3.1M
Assets in detailPt X, end of year
CashLn 1$1.3M
Cash and savings togetherLn 1–2$1.3M
Land, buildings, equipmentLn 10c$5.1M
Other assetsLn 15$15K
Total assetsLn 16$6.5M
LiabilitiesLn 26$4.2M
Net assetsLn 32$2.3M
OperationsPt I, VI
EmployeesI 520
VolunteersI 61
Fiscal year endsHeaderJune
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 FY24End FY24
Cash and savingsLn 1–2$100K$1.3M
Land, buildings, equipmentLn 10c$5.3M$5.1M
Total assetsLn 16$5.6M$6.5M
LiabilitiesLn 26$4.3M$4.2M
Net assetsLn 32$1.3M$2.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$182K$182K
Other salaries and wagesLn 7$283K$279K$4K
Payroll taxesLn 10$34K$33K$261
Accounting feesLn 11c$88K$67K$20K
Advertising and promotionLn 12$108$108
Office expensesLn 13$29K$28K$1K
OccupancyLn 16$183K$180K$3K
TravelLn 17$18K$17K$1K
InterestLn 20$201K$198K$3K
Depreciation, depletion and amortizationLn 22$294K$292K$2K
InsuranceLn 23$129K$123K$6K
Other expenses (24a–d)Ln 24$490K$472K$18K
All other expensesLn 24e$219K$215K$4K
Total functional expensesLn 25$2.2M$2.1M$64K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Viewing $3.1M$2.2M$954K$2.3M 990 PDF
FY2023 $2.3M$2.2M$177K$1.3M 990 PDF
FY2022 $3.3M$2.2M$1.1M$1.3M 990 PDF
FY2021 $2.1M$2.0M$46K$240K 990 PDF
FY2020 $1.5M$1.4M$112K$194K 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 (4 parts)
Part VIII · Statement of revenue $3,104,923 across 6 lines filed
VIII-1e Government grants$2,481,731
VIII-1f All other contributions, gifts and grants$93,650
VIII-1g Noncash contributions (included above)$17,843
VIII-1h Total contributions, gifts and grants$2,575,381
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $529,542$529,542
VIII-12 Total revenueRelated to mission $529,542 · Unrelated business $0 · Excluded from tax $0$3,104,923
Part IX · Statement of functional expenses $2,150,983 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $181,690$181,690
IX-7 Other salaries and wagesPrograms $279,016 · Management $4,250$283,266
IX-10 Payroll taxesPrograms $33,350 · Management $261$33,611
IX-11c Accounting feesPrograms $67,111 · Management $20,425$87,536
IX-12 Advertising and promotionPrograms $108$108
IX-13 Office expensesPrograms $28,319 · Management $1,162$29,481
IX-16 OccupancyPrograms $180,400 · Management $2,901$183,301
IX-17 TravelPrograms $16,837 · Management $1,476$18,313
IX-20 InterestPrograms $198,262 · Management $2,841$201,103
IX-22 Depreciation, depletion and amortizationPrograms $291,805 · Management $2,403$294,208
IX-23 InsurancePrograms $122,523 · Management $6,413$128,936
IX-24 Other expenses (24a–d)Programs $472,263 · Management $17,967$490,230
IX-24e All other expensesPrograms $215,409 · Management $3,791$219,200
IX-25 Total functional expensesPrograms $2,087,093 · Management $63,890 · Fundraising $0$2,150,983
Part X · Balance sheet $6,535,164 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $99,830$1,305,141
X-3 Pledges and grants receivableStart of year $69,805$95,338
X-4 Accounts receivableStart of year $14,542$20,552
X-9 Prepaid expenses and deferred chargesStart of year $31,447$12,535
X-10c Land, buildings and equipment, netStart of year $5,275,381$5,070,948
X-14 Intangible assetsStart of year $16,948$15,964
X-15 Other assetsStart of year $74,686$14,686
X-16 Total assetsStart of year $5,582,639$6,535,164
X-17 Accounts payable and accrued expensesStart of year $95,657$78,372
X-24 Unsecured notes and loans payableStart of year $4,006,441$4,010,246
X-25 Other liabilitiesStart of year $148,828$160,893
X-26 Total liabilitiesStart of year $4,250,926$4,249,511
X-27 Net assets without donor restrictionsStart of year $1,319,350$2,285,653
X-32 Total net assets or fund balancesStart of year $1,331,713$2,285,653
X-33 Total liabilities and net assetsStart of year $5,582,639$6,535,164
Part XI · Reconciliation of net assets $2,285,653 net assets at year end
XI-1 Total revenue$3,104,923
XI-2 Total expenses$2,150,983
XI-3 Revenue less expenses$953,940
XI-4 Net assets at start of year$1,331,713
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,285,653

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

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