First Step II INC FY2020 filing

Tax-deductible

Knoxville, TN501(c)(3)Since 1996EIN 62-1520411

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501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
$46K paid to officers and key staff.
Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · 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
4 of 6
filings with a surplus
Average surplus $105K a year · 14% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 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 · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 5.2 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
$68K
23% of total assets
Looks good: liabilities are 23% of assets; 50% or less.
Pt X · Ln 26
Independent board members
2
of 2 voting members
Looks good: 2 of 2 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$715K
Spent
$625K
To programs
91%
Net assets
$222K
By yearFY2020–FY2025
Revenue
$715K
FY2020
Revenue by fiscal year
FY2020$715K
FY2021$677K
FY2022$1.2M
FY2023$1.2M
FY2024$572K
FY2025$385K
Expenses
$625K
FY2020
Expenses by fiscal year
FY2020$625K
FY2021$620K
FY2022$785K
FY2023$880K
FY2024$594K
FY2025$545K
Net assets
$222K
FY2020
Net assets by fiscal year
FY2020$222K
FY2021$279K
FY2022$645K
FY2023$947K
FY2024$924K
FY2025$764K

From the FY2020 Form 990 · see the original

You’re viewing the FY2020 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 1993.

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% · $566K Management & general 9% · $59K

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

1 person listed on the 990; $46K paid to officers and key staff.

Part VII, Section A · reportable compensation
$46,190Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Stephanie Bayne$95,832$103,732$96,694———
Stephanie Bayne———$60,774$47,590$46,190

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

First Step II INC is a nonprofit based in Knoxville, TN, formed in 1996.

Provided by the organization

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1 program service account for $566K of program spending, described in the organization's own filed words · FY2020.
01

Provide an educationally based child care forchildren 6 WKS to 12 yrs old from low-incomefamilies. Majority of revenue is from the state

$566Kprogram 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 · FY2024
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$715K
Ln 12
Fees for servicesLn 2g$679K
Gifts and grantsLn 1h$37K
Money outPt IX
$625K
Ln 25
Programscol B$566K
Managementcol C$59K
Owns and owesPt X
$222K
net assets · Ln 32
Cash and savingsLn 1–2$270K
Total assetsLn 16$290K
LiabilitiesLn 26$68K
PeoplePt VI, VII
1
listed · VII A
PaidVII A1
Voting boardVI 1a2
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$37K
Government grantsLn 1e$37K
Fees for servicesLn 2g$679K
Total revenueLn 12$715K
Assets in detailPt X, end of year
CashLn 1$270K
Cash and savings togetherLn 1–2$270K
Land, buildings, equipmentLn 10c$21K
Total assetsLn 16$290K
LiabilitiesLn 26$68K
Net assetsLn 32$222K
OperationsPt I, VI
EmployeesI 512
VolunteersI 60
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 FY20End FY20
Cash and savingsLn 1–2$143K$270K
Land, buildings, equipmentLn 10c$15K$21K
Total assetsLn 16$158K$290K
LiabilitiesLn 26$26K$68K
Net assetsLn 32$132K$222K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$46K$23K$23K
Other salaries and wagesLn 7$309K$309K
Payroll taxesLn 10$27K$25K$2K
Accounting feesLn 11c$2K$2K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$31K$15K$16K
Information technologyLn 14$2K$2K
OccupancyLn 16$123K$108K$15K
Depreciation, depletion and amortizationLn 22$3K$2K$541
Other expenses (24a–d)Ln 24$80K$79K$647
Total functional expensesLn 25$625K$566K$59K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $385K$545K−$160K$764K 990 PDF
FY2024 $572K$594K−$23K$924K 990 PDF
FY2023 $1.2M$880K$301K$947K 990 PDF
FY2022 $1.2M$785K$367K$645K 990 PDF
FY2021 $677K$620K$56K$279K 990 PDF
FY2020 Viewing $715K$625K$90K$222K 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 $715,458 across 4 lines filed
VIII-1e Government grants$36,901
VIII-1h Total contributions, gifts and grants$36,901
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $678,557$678,557
VIII-12 Total revenueRelated to mission $678,557 · Unrelated business $0 · Excluded from tax $0$715,458
Part IX · Statement of functional expenses $625,162 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $23,190 · Management $23,000$46,190
IX-7 Other salaries and wagesPrograms $309,146$309,146
IX-10 Payroll taxesPrograms $24,730 · Management $2,300$27,030
IX-11c Accounting feesPrograms $1,835$1,835
IX-12 Advertising and promotionPrograms $1,974$1,974
IX-13 Office expensesPrograms $15,316 · Management $16,000$31,316
IX-14 Information technologyManagement $1,680$1,680
IX-16 OccupancyPrograms $107,914 · Management $15,000$122,914
IX-22 Depreciation, depletion and amortizationPrograms $2,416 · Management $541$2,957
IX-24 Other expenses (24a–d)Programs $79,473 · Management $647$80,120
IX-25 Total functional expensesPrograms $565,994 · Management $59,168 · Fundraising $0$625,162
Part X · Balance sheet $290,438 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $143,433$269,799
X-10c Land, buildings and equipment, netStart of year $14,915$20,639
X-16 Total assetsStart of year $158,348$290,438
X-26 Total liabilitiesStart of year $26,409$68,203
X-32 Total net assets or fund balancesStart of year $131,939$222,235
X-33 Total liabilities and net assetsStart of year $158,348$290,438
Part XI · Reconciliation of net assets $222,235 net assets at year end
XI-1 Total revenue$715,458
XI-2 Total expenses$625,162
XI-3 Revenue less expenses$90,296
XI-4 Net assets at start of year$131,939
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$222,235

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

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