Small Steps Incorporated FY2023 filing

Tax-deductible

Memphis, TN501(c)(3)Human ServicesEIN 62-1871080

Caring for children in a childcare setting low income to no incomr teen parents

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$84K 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

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
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 $122K a year · 20% 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
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$84K
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
6 mo
of spending, in cash
Looks good: 6.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $165K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$17K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 5 voting members
Concern: none of 5 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$609K
-26% vs prior year
Spent
$506K
To programs
100%
Net assets
$320K
By yearFY2020–FY2024
Revenue
$609K
FY2023▼ -26%
Revenue by fiscal year
FY2020$581K
FY2021$538K
FY2022$820K
FY2023$609K
FY2024$430K
Expenses
$506K
FY2023▲ +56%
Expenses by fiscal year
FY2020$581K
FY2021$538K
FY2022$325K
FY2023$506K
FY2024$419K
Net assets
$320K
FY2023▼ -35%
Net assets by fiscal year
FY2020$0
FY2021$0
FY2022$495K
FY2023$320K
FY2024$331K

From the FY2023 Form 990 · see the original

You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2002.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $506K

Form 990 Part IX, line 25. Every line is in By the numbers.

Who runs it and what they're paid

1 person listed on the 990; $84K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$84,145Pt VII · Sec A

Tanya E Ragland’s $84K as Executive Dir. is at the 75th percentile of top reported officer pay among 2168 $100K–1M human services 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022
Q——$770,076
Tanya E Ragland$84,145$84,145—

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 Small Steps Incorporated executive salaries →

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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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides childcare for low-income teen parents.

Provided by the organization

This section is blank until Small Steps Incorporated claims this page.

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1 program service account for $506K of program spending, described in the organization's own filed words · FY2023.
01

Provided affordable child care access to economically-challenged families.

$506Kprogram 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 4 funders$165K
See all 4 funders →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$609K
Ln 12
Gifts and grantsLn 1h$612K
Money outPt IX
$506K
Ln 25
Programscol B$506K
Owns and owesPt X
$320K
net assets · Ln 32
Cash and savingsLn 1–2$253K
Total assetsLn 16$337K
LiabilitiesLn 26$17K
PeoplePt VI, VII
1
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$612K
Gains on assetsLn 7$0
Total revenueLn 12$609K
Assets in detailPt X, end of year
CashLn 1$253K
SavingsLn 2$0
Cash and savings togetherLn 1–2$253K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$84K
Other assetsLn 15$0
Total assetsLn 16$337K
LiabilitiesLn 26$17K
Net assetsLn 32$320K
OperationsPt I, VI
EmployeesI 520
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$821K$253K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$86K$84K
Total assetsLn 16$928K$337K
LiabilitiesLn 26$433K$17K
Net assetsLn 32$495K$320K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$84K$84K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$248K$248K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$20K$20K
Management feesLn 11a$0
Legal feesLn 11b$3K$3K
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$52$52
Office expensesLn 13$4K$4K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$14K$14K
TravelLn 17$916$916
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$128K$128K
All other expensesLn 24e$0
Total functional expensesLn 25$506K$506K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $430K$419K$11K$331K 990 PDF
FY2023 Viewing $609K$506K$103K$320K 990 PDF
FY2022 $820K$325K$495K$495K 990 PDF
FY2021 $538K$538K$0$0 990 PDF
FY2020 $581K$581K$0$0 990 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 (4 parts)
Part VIII · Statement of revenue $608,660 across 8 lines filed
Lines not itemized here account for −$3,168 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$611,828
VIII-1h Total contributions, gifts and grants$611,828
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission −$3,168$608,660
Part IX · Statement of functional expenses $506,012 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $84,145$84,145
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $247,858$247,858
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $19,884$19,884
IX-11a Management fees$0
IX-11b Legal feesPrograms $3,443$3,443
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $52$52
IX-13 Office expensesPrograms $4,216$4,216
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $14,419$14,419
IX-17 TravelPrograms $916$916
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $3,316$3,316
IX-24 Other expenses (24a–d)Programs $127,763$127,763
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $506,012 · Management $0 · Fundraising $0$506,012
Part X · Balance sheet $336,883 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $820,739$252,976
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $21,068$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $86,184$83,907
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $927,991$336,883
X-25 Other liabilitiesStart of year $143,592$16,590
X-26 Total liabilitiesStart of year $433,092$16,590
X-32 Total net assets or fund balancesStart of year $494,899$320,293
X-33 Total liabilities and net assetsStart of year $927,991$336,883
Part XI · Reconciliation of net assets $320,293 net assets at year end
XI-1 Total revenue$608,660
XI-2 Total expenses$506,012
XI-3 Revenue less expenses$102,648
XI-4 Net assets at start of year$494,899
XI-10 Net assets at end of year$320,293

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

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