First Step II INC FY2024 filing

Tax-deductible

Knoxville, TN501(c)(3)Since 1996EIN 62-1520411Revenue $572K in FY2024

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

This page gets seen. Tell your story. Claim this org.

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
$104K paid to officers and key staff.
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
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
$104K
to officers and key staff · 17% of spending
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
18 mo
of spending, in cash
Looks good: 18.5 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
$311
0.03% of total assets
Looks good: liabilities are 0% 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
$572K
-52% vs prior year
Spent
$594K
To programs
91%
Net assets
$924K
By yearFY2020–FY2025
Revenue
$572K
FY2024▼ -52%
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
$594K
FY2024▼ -32%
Tap a bar for its year
Expenses by fiscal year
FY2020$625K
FY2021$620K
FY2022$785K
FY2023$880K
FY2024$594K
FY2025$545K
Net assets
$924K
FY2024▼ -2%
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 FY2024 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2024 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% · $543K Management & general 9% · $51K Fundraising 0% · $83

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? The org can add a note here. Claim this org to fix it.

Who runs it and what they're paid

1 person listed on the 990; $104K paid to officers and key staff.

Part VII, Section A · reportable compensation
$103,732Pt 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.

See First Step II INC executive salaries →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Claim this org to fix it.

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.

Questions for First Step II INC

Tap to ask. First Step II INC sees how many people are interested.

Your first name shows with your question. First Step II INC answers here, for everyone.

Provided by the organization

Know this organization? Claim it to add your story

1 program · $543K · in their own filed words · FY2024
01

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

$543Kprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$572K
Ln 12
Fees for servicesLn 2g$566K
Gifts and grantsLn 1h$5K
Investment incomeLn 3$5
Money outPt IX
$594K
Ln 25
Programscol B$543K
Managementcol C$51K
Fundraisingcol D$83
Owns and owesPt X
$924K
net assets · Ln 32
Cash and savingsLn 1–2$917K
Total assetsLn 16$924K
LiabilitiesLn 26$311
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$5K
Government grantsLn 1e$5K
Fees for servicesLn 2g$566K
Investment incomeLn 3$5
Total revenueLn 12$572K
Assets in detailPt X, end of year
CashLn 1$917K
Cash and savings togetherLn 1–2$917K
Land, buildings, equipmentLn 10c$8K
Total assetsLn 16$924K
LiabilitiesLn 26$311
Net assetsLn 32$924K
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 FY24End FY24
Cash and savingsLn 1–2$938K$917K
Land, buildings, equipmentLn 10c$10K$8K
Total assetsLn 16$948K$924K
LiabilitiesLn 26$1K$311
Net assetsLn 32$947K$924K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$104K$53K$51K$0
Pay of disqualified personsLn 6$237K$237K$0$0
Pension plan contributionsLn 8$3K$3K$0$0
Other employee benefitsLn 9$960$960$0$0
Payroll taxesLn 10$34K$34K$0$0
Management feesLn 11a$446$446$0$0
Accounting feesLn 11c$8K$8K$0$0
Professional fundraising feesLn 11e$83$83
Office expensesLn 13$9K$9K$0$0
OccupancyLn 16$71K$71K$0$0
Depreciation, depletion and amortizationLn 22$2K$2K$0$0
InsuranceLn 23$21K$21K$0$0
Other expenses (24a–d)Ln 24$90K$90K$0$0
All other expensesLn 24e$13K$13K$0$0
Total functional expensesLn 25$594K$543K$51K$83

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $385K$545K−$160K$764K 990 PDF
FY2024 Viewing $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 $715K$625K$90K$222K 990 PDF

Want to add your own materials alongside these filings? Claim this org

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 (6 parts)
Part I · Summary $571,505 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $410,683$5,000
I-9 Program service revenuePrior year $770,198$566,500
I-10 Investment income$5
I-11 Other revenue$0
I-12 Total revenuePrior year $1,180,881$571,505
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $536,904$378,454
I-16a Professional fundraising fees$83
I-17 Other expensesPrior year $342,617$215,555
I-18 Total expensesPrior year $879,521$594,092
I-19 Revenue less expensesPrior year $301,360−$22,587
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 $571,505 across 5 lines filed
VIII-1e Government grants$5,000
VIII-1h Total contributions, gifts and grants$5,000
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$566,500
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$5
VIII-12 Total revenueRelated to mission $566,505 · Unrelated business $0 · Excluded from tax $0$571,505
Part IX · Statement of functional expenses $594,092 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $52,903 · Management $50,829 · Fundraising $0$103,732
IX-6 Pay of disqualified personsPrograms $236,890 · Management $0 · Fundraising $0$236,890
IX-8 Pension plan contributionsPrograms $3,286 · Management $0 · Fundraising $0$3,286
IX-9 Other employee benefitsPrograms $960 · Management $0 · Fundraising $0$960
IX-10 Payroll taxesPrograms $33,586 · Management $0 · Fundraising $0$33,586
IX-11a Management feesPrograms $446 · Management $0 · Fundraising $0$446
IX-11c Accounting feesPrograms $8,296 · Management $0 · Fundraising $0$8,296
IX-11e Professional fundraising feesFundraising $83$83
IX-13 Office expensesPrograms $9,417 · Management $0 · Fundraising $0$9,417
IX-16 OccupancyPrograms $71,456 · Management $0 · Fundraising $0$71,456
IX-22 Depreciation, depletion and amortizationPrograms $1,946 · Management $0 · Fundraising $0$1,946
IX-23 InsurancePrograms $20,961 · Management $0 · Fundraising $0$20,961
IX-24 Other expenses (24a–d)Programs $90,183 · Management $0 · Fundraising $0$90,183
IX-24e All other expensesPrograms $12,850 · Management $0 · Fundraising $0$12,850
IX-25 Total functional expensesPrograms $543,180 · Management $50,829 · Fundraising $83$594,092
Part X · Balance sheet $924,428 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $938,423$916,747
X-10c Land, buildings and equipment, netStart of year $9,627$7,681
X-16 Total assetsStart of year $948,050$924,428
X-17 Accounts payable and accrued expensesStart of year $659$0
X-25 Other liabilitiesStart of year $687$311
X-26 Total liabilitiesStart of year $1,346$311
X-32 Total net assets or fund balancesStart of year $946,704$924,117
X-33 Total liabilities and net assetsStart of year $948,050$924,428
Part XI · Reconciliation of net assets $924,117 net assets at year end
XI-1 Total revenue$571,505
XI-2 Total expenses$594,092
XI-3 Revenue less expenses−$22,587
XI-4 Net assets at start of year$946,704
XI-10 Net assets at end of year$924,117

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

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.