Step One Foundation INC FY2023 filing

Tax-deductible

Prescott Vly, AZ501(c)(3)Since 2003Community DevelopmentEIN 58-2675854Revenue $2.9M in FY2023

On file with the IRSsteppingstonesaz.org2651 N Industrial Way Ste A, 86314-3545 · Prescott Vly, AZTax-exempt since Nov 2003Publicly supported — 509(a)(2)

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501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
$135K paid to officers and key staff.
Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · 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 6
filings with a surplus
Average surplus $156K a year · 7% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$135K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $134K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$6K
0.4% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 7 voting members
Looks good: 5 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.9M
+22% vs prior year
Spent
$2.8M
To programs
92%
Net assets
$1.6M
By yearFY2020–FY2025
Revenue
$2.9M
FY2023▲ +22%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.9M
FY2021$2.2M
FY2022$2.4M
FY2023$2.9M
FY2024$1.9M
FY2025$2.6M
Expenses
$2.8M
FY2023▲ +36%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.9M
FY2021$1.9M
FY2022$2.0M
FY2023$2.8M
FY2024$2.2M
FY2025$2.3M
Net assets
$1.6M
FY2023▲ +12%
Tap a bar for its year
Net assets by fiscal year
FY2020$598K
FY2021$1.0M
FY2022$1.4M
FY2023$1.6M
FY2024$1.3M
FY2025$1.6M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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 Nov 2003.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $2.5M Management & general 8% · $234K

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; $135K paid to officers and key staff.

Part VII, Section A · reportable compensation
$48,975Pt VII · Sec A
$46,280Pt VII · Sec A
Secretary
$30,782Pt VII · Sec A
Presidentceo
$8,518Pt VII · Sec A
Vice Chairperson
$0Pt VII · Sec A
$0Pt VII · Sec A
Chairperson
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Alva Y Sanchez’s $55K as VP of Operationstreasurer is at the 5th percentile of top reported officer pay among 2832 $1–10M community development 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 · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2020
Alva Y Sanchez$55,373$54,075$48,975$27,000
Denise Merritt$48,811$46,027$46,280—
Robin C Burke——$8,518$36,000
Alexis Miller$32,904$33,589$30,782—

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

Operate businesses to employ victims of violent crime and support local recovery programs.

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Provided by the organization

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3 programs · $2.5M · in their own filed words · FY2023
01

Employment enhancement opportunities program in 2023 provided paid employment training & placement services to 11 women in our local domestic VIOLENCE/SEXUAL assault advocacy programs & 15 community re-entry workers recently out of prison or DRUG/ALCOHOL rehab needing transitional employment while preparing for community employment…

$1.3Mprogram expense
02

Mission-based social enterprises to generate revenue to support local domestic violence shelter & services to women & children in west yavapai county. $84,000 directly supported our local DV/SA emergency services program, $700,000 was used to purchase affordable housing (triplex & duplex) to serve DV/SA clients who need extended housing.

$1.2Mprogram expense
03

Not-for-profit multi-tenant RESOURCE/COMMUNITY center 2023 states: 8 step self-help meetings per week (132 people per week). Recovery & self-help library & bookstore provided over 1,250 recovery-based medallions, books, workbooks, & tools to help people on their path toward healing & sobriety.

$5Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$134K
Grants paid · 6 grants · $1.0M · 2020–2025
Gratitude Foundation INCAZ · FY2023$700,000
Gratitude Foundation INCAZ · FY2020$50,000

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$2.9M
Ln 12
Gifts and grantsLn 1h$2.9M
Fees for servicesLn 2g$5K
Other incomeLn 4–11$2K
Money outPt IX
$2.8M
Ln 25
Programscol B$2.5M
Managementcol C$234K
Owns and owesPt X
$1.6M
net assets · Ln 32
Cash and savingsLn 1–2$629K
Total assetsLn 16$1.6M
LiabilitiesLn 26$6K
PeoplePt VI, VII
10
listed · VII A
PaidVII A4
Voting boardVI 1a7
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.9M
Noncash giftsLn 1g$2.9M
Fees for servicesLn 2g$5K
Investment incomeLn 3$2K
Other incomeLn 4–11$2K
Gains on assetsLn 7−$774
Total revenueLn 12$2.9M
Assets in detailPt X, end of year
CashLn 1$529K
SavingsLn 2$100K
Cash and savings togetherLn 1–2$629K
Land, buildings, equipmentLn 10c$30K
Total assetsLn 16$1.6M
LiabilitiesLn 26$6K
Net assetsLn 32$1.6M
OperationsPt I, VI
EmployeesI 567
VolunteersI 625
Fiscal year endsHeaderDecember
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 FY23End FY23
Cash and savingsLn 1–2$1.0M$629K
Land, buildings, equipmentLn 10c$38K$30K
Total assetsLn 16$1.4M$1.6M
LiabilitiesLn 26$422$6K
Net assetsLn 32$1.4M$1.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$784K$784K
Grants to domestic individualsLn 2$14K$14K
Pay of current officers, directors and key staffLn 5$135K$37K$97K
Other salaries and wagesLn 7$1.1M$1.0M$44K
Other employee benefitsLn 9$87K$74K$13K
Payroll taxesLn 10$92K$81K$11K
Management feesLn 11a$317$317
Accounting feesLn 11c$6K$5K$650
Other fees for servicesLn 11g$19K$8K$11K
Office expensesLn 13$15K$12K$3K
Information technologyLn 14$25K$25K
OccupancyLn 16$390K$345K$45K
TravelLn 17$720$720
Depreciation, depletion and amortizationLn 22$14K$14K
InsuranceLn 23$29K$26K$2K
Other expenses (24a–d)Ln 24$92K$91K$1K
All other expensesLn 24e$9K$3K$6K
Total functional expensesLn 25$2.8M$2.5M$234K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $2.6M$2.3M$353K$1.6M 990 PDF
FY2024 $1.9M$2.2M−$277K$1.3M 990 PDF
FY2023 Viewing $2.9M$2.8M$170K$1.6M 990 PDF
FY2022 $2.4M$2.0M$370K$1.4M 990 PDF
FY2021 $2.2M$1.9M$304K$1.0M 990 PDF
FY2020 $1.9M$1.9M$19K$598K 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 FY2023 990 (6 parts)
Part I · Summary $2,933,470 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $669$2,924,036
I-9 Program service revenuePrior year $2,403,196$5,322
I-10 Investment incomePrior year −$8,327$1,810
I-11 Other revenuePrior year $60$2,302
I-12 Total revenuePrior year $2,395,598$2,933,470
I-13 Grants and similar amounts paidPrior year $216,350$798,000
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,221,117$1,367,996
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $588,140$597,753
I-18 Total expensesPrior year $2,025,607$2,763,749
I-19 Revenue less expensesPrior year $369,991$169,721
Part VI · Governance 5 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,933,470 across 8 lines filed
Lines not itemized here account for $2,302 of total revenue; see the IRS return.
VIII-1d Related organizations$70,000
VIII-1f All other contributions, gifts and grants$2,854,036
VIII-1g Noncash contributions (included above)$2,853,949
VIII-1h Total contributions, gifts and grants$2,924,036
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,322$5,322
VIII-3 Investment incomeExcluded from tax $2,584$2,584
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$774−$774
VIII-12 Total revenueRelated to mission $7,624 · Unrelated business $0 · Excluded from tax $1,810$2,933,470
Part IX · Statement of functional expenses $2,763,749 across 17 lines filed
IX-1 Grants to domestic organizationsPrograms $784,000$784,000
IX-2 Grants to domestic individualsPrograms $14,000$14,000
IX-5 Pay of current officers, directors and key staffPrograms $37,465 · Management $97,090$134,555
IX-7 Other salaries and wagesPrograms $1,010,670 · Management $43,904$1,054,574
IX-9 Other employee benefitsPrograms $73,897 · Management $13,253$87,150
IX-10 Payroll taxesPrograms $80,842 · Management $10,875$91,717
IX-11a Management feesPrograms $317$317
IX-11c Accounting feesPrograms $4,956 · Management $650$5,606
IX-11g Other fees for servicesPrograms $8,056 · Management $10,596$18,652
IX-13 Office expensesPrograms $11,532 · Management $3,155$14,687
IX-14 Information technologyPrograms $24,752$24,752
IX-16 OccupancyPrograms $344,640 · Management $45,054$389,694
IX-17 TravelPrograms $720$720
IX-22 Depreciation, depletion and amortizationPrograms $14,185$14,185
IX-23 InsurancePrograms $26,087 · Management $2,436$28,523
IX-24 Other expenses (24a–d)Programs $90,973 · Management $1,112$92,085
IX-24e All other expensesPrograms $2,704 · Management $5,828$8,532
IX-25 Total functional expensesPrograms $2,529,796 · Management $233,953 · Fundraising $0$2,763,749
Part X · Balance sheet $1,576,194 assets, 10 lines filed
Asset lines not itemized here account for $23,216; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $974,360$528,567
X-2 Savings and temporary cash investmentsStart of year $68,310$100,000
X-8 Inventories for sale or useStart of year $320,265$893,937
X-10c Land, buildings and equipment, netStart of year $37,948$30,474
X-16 Total assetsStart of year $1,400,883$1,576,194
X-19 Deferred revenueStart of year $422$6,012
X-26 Total liabilitiesStart of year $422$6,012
X-27 Net assets without donor restrictionsStart of year $1,400,461$1,570,182
X-32 Total net assets or fund balancesStart of year $1,400,461$1,570,182
X-33 Total liabilities and net assetsStart of year $1,400,883$1,576,194
Part XI · Reconciliation of net assets $1,570,182 net assets at year end
XI-1 Total revenue$2,933,470
XI-2 Total expenses$2,763,749
XI-3 Revenue less expenses$169,721
XI-4 Net assets at start of year$1,400,461
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,570,182

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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