Stepping Stones Learning Center

Tax-deductible

Borger, TX501(c)(3)EducationEIN 83-1965234Revenue $337K in FY2025

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

Foster acedemically prepared and socially responsible children who will be lifelong learners by providing high quality chld care and enrichment

501(c)(3) charity; gifts are tax-deductible.
97¢ of each $1 spent went to programs.
$44K 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

FY2025 · 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
3 of 5
filings with a surplus
Average surplus $10K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$44K
to officers and key staff · 11% of spending
Top officer’s pay lower than 65% of similar orgs
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $45K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$50
0.06% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 8 voting members
Concern: none of 8 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$337K
-11% vs prior year
Spent
$403K
To programs
97%
Net assets
$89K
By yearFY2021–FY2025
Revenue
$337K
FY2025▼ -11%
Revenue by fiscal year
FY2021$301K
FY2022$509K
FY2023$534K
FY2024$380K
FY2025$337K
Expenses
$403K
FY2025▼ -12%
Expenses by fiscal year
FY2021$187K
FY2022$431K
FY2023$531K
FY2024$457K
FY2025$403K
Net assets
$89K
FY2025▼ -43%
Net assets by fiscal year
FY2021$138K
FY2022$229K
FY2023$232K
FY2024$155K
FY2025$89K

From the FY2025 Form 990 (year ending June 2025) · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 2019.

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

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $393K Management & general 3% · $10K

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. Request edit privileges.

Who runs it and what they're paid

7 people listed on the 990; $44K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$44,294Pt VII · Sec A
$0Pt VII · Sec A
Co-President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Christopher Smirl’s $44K as Employee is at the 35th percentile of top reported officer pay among 1613 $100K–1M education 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

NameFY2025FY2024FY2023FY2022FY2021
Christopher Smirl$44,294$43,499$6,962——
Edna Zack——$37,462$10,385—
Jessica Baker————$26,029
Kierson Black———$24,285—

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 Stepping Stones Learning Center executive salaries →

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

Something off? The org can add a note here. Request edit privileges.

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 quality childcare and enrichment to foster lifelong learners.

Provided by the organization

Know this organization? Claim it to add your story

1 program · $393K · in their own filed words · FY2024
01

Foster acedemically prepared and socially responsible children who will be lifelong learners by providing high quality chld care and enrichment

$393Kprogram 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$45K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$337K
Ln 12
Fees for servicesLn 2g$322K
Gifts and grantsLn 1h$12K
Other incomeLn 4–11$2K
Money outPt IX
$403K
Ln 25
Programscol B$393K
Managementcol C$10K
Owns and owesPt X
$89K
net assets · Ln 32
Cash and savingsLn 1–2$73K
Total assetsLn 16$89K
LiabilitiesLn 26$50
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$12K
Fees for servicesLn 2g$322K
Investment incomeLn 3$2K
Other incomeLn 4–11$2K
Total revenueLn 12$337K
Assets in detailPt X, end of year
CashLn 1$48K
SavingsLn 2$25K
Cash and savings togetherLn 1–2$73K
Land, buildings, equipmentLn 10c$16K
Total assetsLn 16$89K
LiabilitiesLn 26$50
Net assetsLn 32$89K
OperationsPt I, VI
EmployeesI 524
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$133K$73K
Land, buildings, equipmentLn 10c$22K$16K
Total assetsLn 16$155K$89K
LiabilitiesLn 26$83$50
Net assetsLn 32$155K$89K
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$44K$44K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$275K$275K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$25K$25K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$6K$6K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$530$530
Office expensesLn 13$3K$3K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$24K$24K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$623$623
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$6K$6K
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$14K$14K
All other expensesLn 24e$0
Total functional expensesLn 25$403K$393K$10K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $337K$403K−$66K$89K 990 PDF
FY2024 $380K$457K−$77K$155K 990 PDF
FY2023 $534K$531K$3K$232K 990 PDF
FY2022 $509K$431K$78K$229K 990 PDF
FY2021 $301K$187K$114K$138K 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 FY2025 990 (6 parts)
Part I · Summary $337,423 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $40,153$11,728
I-9 Program service revenuePrior year $337,421$321,525
I-10 Investment incomePrior year $1,150$1,724
I-11 Other revenuePrior year $880$2,446
I-12 Total revenuePrior year $379,604$337,423
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $378,559$343,637
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $78,343$59,762
I-18 Total expensesPrior year $456,902$403,399
I-19 Revenue less expensesPrior year −$77,298−$65,976
Part VI · Governance 0 of 8 board members independent, 3 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $337,423 across 6 lines filed
Lines not itemized here account for $2,319 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$11,728
VIII-1h Total contributions, gifts and grants$11,728
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $321,525$321,525
VIII-3 Investment incomeExcluded from tax $1,724$1,724
VIII-8 Net income from fundraising events$127
VIII-12 Total revenueRelated to mission $321,525 · Excluded from tax $1,724$337,423
Part IX · Statement of functional expenses $403,399 across 30 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 $44,294$44,294
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $274,707$274,707
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $24,636$24,636
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $6,100$6,100
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $530$530
IX-13 Office expensesManagement $3,384$3,384
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $23,583$23,583
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsManagement $623$623
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $6,251$6,251
IX-23 InsurancePrograms $5,306$5,306
IX-24 Other expenses (24a–d)Programs $13,985$13,985
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $393,292 · Management $10,107 · Fundraising $0$403,399
Part X · Balance sheet $88,762 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $82,892$48,134
X-2 Savings and temporary cash investmentsStart of year $50,000$25,000
X-10c Land, buildings and equipment, netStart of year $21,879$15,628
X-16 Total assetsStart of year $154,771$88,762
X-17 Accounts payable and accrued expensesStart of year $83$50
X-26 Total liabilitiesStart of year $83$50
X-32 Total net assets or fund balancesStart of year $154,688$88,712
X-33 Total liabilities and net assetsStart of year $154,771$88,762
Part XI · Reconciliation of net assets $88,712 net assets at year end
XI-1 Total revenue$337,423
XI-2 Total expenses$403,399
XI-3 Revenue less expenses−$65,976
XI-4 Net assets at start of year$154,688
XI-10 Net assets at end of year$88,712

Form 990 e-file (XML) FY2025 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

Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.
Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.

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.