Little Precious Steps FY2022 filing

Tax-deductible

Lubbock, TX501(c)(3)Human ServicesEIN 84-3637265Revenue $480K in FY2022

On file with the IRS918 Zenith Ave, 79403-5500 · Lubbock, TXTax-exempt since May 2021Publicly supported charity — 170(b)(1)(A)(vi)

Tell your story. Claim this org

To provide a healthy and safe atmosphere for children to develop physically, intellectually, socially and emotionally.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
$64K 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

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
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
1 of 3
filings with a surplus
Average surplus $33K a year · 8% of revenue · last 3 filings
Worth a look: a surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$64K
to officers and key staff · 20% of spending
Fine: pay to officers and key staff is 20% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$125K
45% of total assets
Looks good: liabilities are 45% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 8 voting members
Looks good: 5 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$480K
+689% vs prior year
Spent
$326K
To programs
88%
Net assets
$154K
By yearFY2020–FY2024
Revenue
$480K
FY2022▲ +689%
Tap a bar for its year
Revenue by fiscal year
FY2020$61K
FY2022$480K
FY2023$428K
FY2024$356K
Expenses
$326K
FY2022
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2022$326K
FY2023$460K
FY2024$379K
Net assets
$154K
FY2022
Tap a bar for its year
Net assets by fiscal year
FY2020Not on file
FY2022$154K
FY2023$122K
FY2024$98K

From the FY2022 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2022 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 2021.

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $288K Management & general 12% · $39K

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

Something off? Claim to fix it

Who runs it and what they're paid

8 people listed on the 990; $64K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$63,774Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Contracting Mgr
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Sergeant at Arm
$0Pt VII · Sec A

Charlotte D McCarty’s $60K as Executive Dir. is at the 50th 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

NameFY2024FY2023FY2022FY2020
Charlotte D McCarty$60,428$71,355$63,774—
Charotte Dickson-Mccarty———$15,283

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 Little Precious Steps executive salaries →

On this list? Claim this org

Something off? Claim 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
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Nurtures children's physical, intellectual, social, and emotional growth in a healthy, safe environment.

Questions for Little Precious Steps

Tap to ask. Little Precious Steps sees how many people are interested.

Your first name shows with your question. Little Precious Steps answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $288K · in their own filed words · FY2022
01

Expenses incurred to provide a healthy, safe atmosphere for children to develop physically, intellectually, socially and emotionally.

$288Kprogram expense

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$480K
Ln 12
Fees for servicesLn 2g$291K
Gifts and grantsLn 1h$189K
Money outPt IX
$326K
Ln 25
Programscol B$288K
Managementcol C$39K
Owns and owesPt X
$154K
net assets · Ln 32
Cash and savingsLn 1–2$134K
Total assetsLn 16$278K
LiabilitiesLn 26$125K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$189K
Noncash giftsLn 1g$4K
Fees for servicesLn 2g$291K
Gains on assetsLn 7$0
Total revenueLn 12$480K
Assets in detailPt X, end of year
CashLn 1$134K
SavingsLn 2$0
Cash and savings togetherLn 1–2$134K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$66K
Other assetsLn 15$0
Total assetsLn 16$278K
LiabilitiesLn 26$125K
Net assetsLn 32$154K
OperationsPt I, VI
EmployeesI 510
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$1K$134K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$66K
Total assetsLn 16$65K$278K
LiabilitiesLn 26$65K$125K
Net assetsLn 32$0$154K
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$64K$32K$32K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$199K$199K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$3K$3K
Payroll taxesLn 10$21K$18K$2K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$4K$4K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$100$100
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$23K$23K
TravelLn 17$0
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$758$758
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$9K$9K
All other expensesLn 24e$3K$2K$496
Total functional expensesLn 25$326K$288K$39K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $356K$379K−$23K$98K 990 PDF
FY2023 $428K$460K−$32K$122K 990 PDF
FY2022 Viewing $480K$326K$154K$154K 990 PDF
FY2021 Not on file
FY2020 $61K 990 PDF

More to add? 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 FY2022 990 (6 parts)
Part I · Summary $480,122 revenue, 12 lines filed
I-8 Contributions and grants$189,125
I-9 Program service revenuePrior year $150,775$290,997
I-10 Investment incomePrior year $17$0
I-11 Other revenue$0
I-12 Total revenuePrior year $150,792$480,122
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $141,616$286,710
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $9,176$39,733
I-18 Total expensesPrior year $150,792$326,443
I-19 Revenue less expenses$153,679
Part VI · Governance 5 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $480,122 across 10 lines filed
VIII-1f All other contributions, gifts and grants$189,125
VIII-1g Noncash contributions (included above)$4,405
VIII-1h Total contributions, gifts and grants$189,125
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $290,997$290,997
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 $290,997$480,122
Part IX · Statement of functional expenses $326,443 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 $31,887 · Management $31,887$63,774
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $199,261$199,261
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $3,078$3,078
IX-10 Payroll taxesPrograms $18,100 · Management $2,497$20,597
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $4,005$4,005
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 $100$100
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $22,667$22,667
IX-17 Travel$0
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 amortizationPrograms $758$758
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $9,408$9,408
IX-24e All other expensesPrograms $2,299 · Management $496$2,795
IX-25 Total functional expensesPrograms $287,558 · Management $38,885 · Fundraising $0$326,443
Part X · Balance sheet $278,414 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $1,198$133,989
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $63,908$78,467
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$65,958
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 $65,106$278,414
X-26 Total liabilitiesStart of year $65,106$124,735
X-27 Net assets without donor restrictions$153,679
X-32 Total net assets or fund balancesStart of year $0$153,679
X-33 Total liabilities and net assetsStart of year $65,106$278,414
Part XI · Reconciliation of net assets $153,679 net assets at year end
XI-1 Total revenue$480,122
XI-2 Total expenses$326,443
XI-3 Revenue less expenses$153,679
XI-10 Net assets at end of year$153,679

Form 990 e-file (XML) FY2022 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.

Your org? Add context

Made it to the end? Claim this org

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.