First Step II INC FY2022 filing

Tax-deductible

Knoxville, TN501(c)(3)Since 1996EIN 62-1520411Revenue $1.2M in FY2022

On file with the IRS4605 Old Broadway St, 37918-1739 · Knoxville, TNTax-exempt since Jul 1993Publicly supported charity — 170(b)(1)(A)(vi)

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501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
$61K paid to officers and key staff.
Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$61K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 9.7 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
$4K
0.6% of total assets
Looks good: liabilities are 1% 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
$1.2M
+70% vs prior year
Spent
$785K
To programs
96%
Net assets
$645K
By yearFY2020–FY2025
Revenue
$1.2M
FY2022▲ +70%
Tap a bar for its year
Revenue by fiscal year
FY2020$715K
FY2021$677K
FY2022$1.2M
FY2023$1.2M
FY2024$572K
FY2025$385K
Expenses
$785K
FY2022▲ +27%
Tap a bar for its year
Expenses by fiscal year
FY2020$625K
FY2021$620K
FY2022$785K
FY2023$880K
FY2024$594K
FY2025$545K
Net assets
$645K
FY2022▲ +132%
Tap a bar for its year
Net assets by fiscal year
FY2020$222K
FY2021$279K
FY2022$645K
FY2023$947K
FY2024$924K
FY2025$764K

From the FY2022 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2022 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

96 cents of each dollar spent went to programs.

Program services 96% · $756K Management & general 4% · $30K

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; $61K paid to officers and key staff.

Part VII, Section A · reportable compensation
$60,774Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Stephanie Bayne$95,832$103,732$96,694$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.

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Provided by the organization

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1 program · $756K · in their own filed words · FY2022
01

Provide an educationally based child care for children 6 weeks to 12 years old from low-income families. Majority of revenue is from the state.

$756Kprogram 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 · FY2024
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$1.2M
Ln 12
Fees for servicesLn 2g$935K
Gifts and grantsLn 1h$217K
Money outPt IX
$785K
Ln 25
Programscol B$756K
Managementcol C$30K
Owns and owesPt X
$645K
net assets · Ln 32
Cash and savingsLn 1–2$637K
Total assetsLn 16$649K
LiabilitiesLn 26$4K
PeoplePt VI, VII
1
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$217K
Government grantsLn 1e$206K
Fees for servicesLn 2g$935K
Total revenueLn 12$1.2M
Assets in detailPt X, end of year
CashLn 1$637K
Cash and savings togetherLn 1–2$637K
Land, buildings, equipmentLn 10c$12K
Total assetsLn 16$649K
LiabilitiesLn 26$4K
Net assetsLn 32$645K
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 FY22End FY22
Cash and savingsLn 1–2$264K$637K
Land, buildings, equipmentLn 10c$15K$12K
Total assetsLn 16$279K$649K
LiabilitiesLn 26$870$4K
Net assetsLn 32$279K$645K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$61K$31K$30K
Other salaries and wagesLn 7$391K$391K
Other employee benefitsLn 9$293$293
Payroll taxesLn 10$46K$46K
Accounting feesLn 11c$8K$8K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$17K$17K
OccupancyLn 16$79K$79K
InterestLn 20$242$242
Depreciation, depletion and amortizationLn 22$4K$4K
InsuranceLn 23$26K$26K
Other expenses (24a–d)Ln 24$129K$129K
All other expensesLn 24e$25K$25K
Total functional expensesLn 25$785K$756K$30K$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 Viewing $1.2M$785K$367K$645K 990 PDF
FY2021 $677K$620K$56K$279K 990 PDF
FY2020 $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 FY2022 990 (6 parts)
Part I · Summary $1,152,165 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $75,327$216,694
I-9 Program service revenuePrior year $605,080$935,471
I-10 Investment incomePrior year −$3,821$0
I-11 Other revenue$0
I-12 Total revenuePrior year $676,586$1,152,165
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $384,959$497,351
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $235,267$288,065
I-18 Total expensesPrior year $620,226$785,416
I-19 Revenue less expensesPrior year $56,360$366,749
Part VI · Governance 3 of 3 board members independent, 2 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $1,152,165 across 5 lines filed
VIII-1e Government grants$206,387
VIII-1f All other contributions, gifts and grants$10,307
VIII-1h Total contributions, gifts and grants$216,694
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $935,471$935,471
VIII-12 Total revenueRelated to mission $935,471$1,152,165
Part IX · Statement of functional expenses $785,416 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $30,995 · Management $29,779$60,774
IX-7 Other salaries and wagesPrograms $390,507$390,507
IX-9 Other employee benefitsPrograms $293$293
IX-10 Payroll taxesPrograms $45,777$45,777
IX-11c Accounting feesPrograms $7,532$7,532
IX-12 Advertising and promotionPrograms $1,228$1,228
IX-13 Office expensesPrograms $16,736$16,736
IX-16 OccupancyPrograms $78,829$78,829
IX-20 InterestPrograms $242$242
IX-22 Depreciation, depletion and amortizationPrograms $3,505$3,505
IX-23 InsurancePrograms $25,611$25,611
IX-24 Other expenses (24a–d)Programs $129,471$129,471
IX-24e All other expensesPrograms $24,911$24,911
IX-25 Total functional expensesPrograms $755,637 · Management $29,779 · Fundraising $0$785,416
Part X · Balance sheet $649,156 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $264,065$637,260
X-10c Land, buildings and equipment, netStart of year $15,400$11,896
X-16 Total assetsStart of year $279,465$649,156
X-17 Accounts payable and accrued expensesStart of year $870$3,466
X-25 Other liabilities$346
X-26 Total liabilitiesStart of year $870$3,812
X-32 Total net assets or fund balancesStart of year $278,595$645,344
X-33 Total liabilities and net assetsStart of year $279,465$649,156
Part XI · Reconciliation of net assets $645,344 net assets at year end
XI-1 Total revenue$1,152,165
XI-2 Total expenses$785,416
XI-3 Revenue less expenses$366,749
XI-4 Net assets at start of year$278,595
XI-10 Net assets at end of year$645,344

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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