Step One Halfway House INC

Tax-deductible

Phoenix, AZ501(c)(3)Human ServicesEIN 86-1032253Revenue $1.4M in FY2024

On file with the IRSsteponehalfwayhouse.org9636 N 11th Ave, 85021-3004 · Phoenix, AZTax-exempt since Jul 2020Publicly supported — 509(a)(2)

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Step One Halfway House (Step One) was created with the hope and desire to provide safe, secure, and sober housing for those alcoholics and addicts who are unable to afford a "traditional" treatment facility. Step One will position itself to be of greater impact in our community by providing for other housing options once they have completed their original 90-day commitment. We believe IT is our civic duty to provide these basic human rights to all who may be in need. Step one's inability to provide these necessary exempt functions would leave many homeless alcoholics and addicts with few options to secure adequate food and housing. Step One continually strives to develop new and varied programs to further facilitate these exempt purposes.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
Run by 50 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
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
3 of 5
filings with a surplus
Average surplus $182K a year · 16% 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
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
$37K
to officers and key staff · 3% of spending
Top officer’s pay lower than 97% of similar orgs
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $62
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$185K
47% of total assets
Looks good: liabilities are 47% of assets; 50% or less.
Pt X · Ln 26
Independent board members
2
of 3 voting members
Looks good: 2 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
$1.4M
+8% vs prior year
Spent
$1.4M
To programs
88%
Net assets
$206K
By yearFY2020–FY2024
Revenue
$1.4M
FY2024▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2020$583K
FY2021$1.3M
FY2022$1.2M
FY2023$1.3M
FY2024$1.4M
Expenses
$1.4M
FY2024▲ +18%
Tap a bar for its year
Expenses by fiscal year
FY2020$591K
FY2021$806K
FY2022$920K
FY2023$1.2M
FY2024$1.4M
Net assets
$206K
FY2024▼ -1%
Tap a bar for its year
Net assets by fiscal year
FY2020−$711K
FY2021−$190K
FY2022$107K
FY2023$209K
FY2024$206K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Exemption reinstated (2010-05-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in Jul 2020.

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% · $1.2M Management & general 12% · $172K

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

3 people listed on the 990; $37K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$36,604Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Shelby Lee’s $37K as Executive Dir. is at the 3rd percentile of top reported officer pay among 3869 $1–10M 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

NameFY2024FY2023FY2022FY2021FY2020
Shelby Lee$36,604$36,610$35,063$31,175$18,250
Brian Ogibovic————$23,400

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 Step One Halfway House INC 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 safe, sober housing and support for recovering alcoholics and addicts.

Questions for Step One Halfway House INC

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Provided by the organization

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3 programs · $1.2M · in their own filed words · FY2024
01

In 2024, the organization provided housing for homeless alcoholics and addicts who have committed to recovery.

$1.0Mprogram expense
02

In 2024 the organization assisted clients in obtaining work experience in various industries such as construction, remodeling, food service, and sports entertainment service positions.

$186Kprogram expense
03

In 2024 the organization provided clients with nutritious meals, drinks, and snacks daily.

$26Kprogram 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 · FY2023
Total grants receivedfrom 1 funder$62

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Fees for servicesLn 2g$1.4M
Other incomeLn 4–11$36K
Gifts and grantsLn 1h$17K
Money outPt IX
$1.4M
Ln 25
Programscol B$1.2M
Managementcol C$172K
Owns and owesPt X
$206K
net assets · Ln 32
Cash and savingsLn 1–2$151K
Total assetsLn 16$391K
LiabilitiesLn 26$185K
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$17K
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$198
Other incomeLn 4–11$36K
Gains on assetsLn 7$0
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$151K
SavingsLn 2$0
Cash and savings togetherLn 1–2$151K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$240K
Other assetsLn 15$0
Total assetsLn 16$391K
LiabilitiesLn 26$185K
Net assetsLn 32$206K
OperationsPt I, VI
EmployeesI 50
VolunteersI 650
Fiscal year endsHeaderDecember
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 FY24End FY24
Cash and savingsLn 1–2$199K$151K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$10K$240K
Total assetsLn 16$209K$391K
LiabilitiesLn 26$289$185K
Net assetsLn 32$209K$206K
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$37K$18K$18K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$38K$38K
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$371K$324K$46K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$11K$11K
Information technologyLn 14$1K$1K
RoyaltiesLn 15$0
OccupancyLn 16$642K$642K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$5K$5K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$10K$10K
InsuranceLn 23$50K$50K
Other expenses (24a–d)Ln 24$242K$242K
All other expensesLn 24e$0
Total functional expensesLn 25$1.4M$1.2M$172K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.4M$1.4M−$3K$206K 990 PDF
FY2023 $1.3M$1.2M$102K$209K 990 PDF
FY2022 $1.2M$920K$297K$107K 990 PDF
FY2021 $1.3M$806K$520K−$190K 990 PDF
FY2020 $583K$591K−$8K−$711K 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 FY2024 990 (6 parts)
Part I · Summary $1,406,158 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $40,936$16,824
I-9 Program service revenuePrior year $1,214,625$1,353,353
I-10 Investment income$198
I-11 Other revenuePrior year $44,537$35,783
I-12 Total revenuePrior year $1,300,098$1,406,158
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $36,610$36,604
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,161,102$1,372,264
I-18 Total expensesPrior year $1,197,712$1,408,868
I-19 Revenue less expensesPrior year $102,386−$2,710
Part VI · Governance 2 of 3 board members independent, 3 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members2
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 $1,406,158 across 9 lines filed
Lines not itemized here account for $35,783 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$16,824
VIII-1h Total contributions, gifts and grants$16,824
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,353,353$1,353,353
VIII-3 Investment incomeExcluded from tax $198$198
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 $1,389,136 · Excluded from tax $198$1,406,158
Part IX · Statement of functional expenses $1,408,868 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 $18,302 · Management $18,302$36,604
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal feesManagement $37,552$37,552
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 servicesPrograms $324,499 · Management $46,380$370,879
IX-12 Advertising and promotionManagement $2,516$2,516
IX-13 Office expensesManagement $11,039$11,039
IX-14 Information technologyManagement $1,313$1,313
IX-15 Royalties$0
IX-16 OccupancyPrograms $642,272$642,272
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestManagement $4,992$4,992
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $10,109$10,109
IX-23 InsuranceManagement $49,685$49,685
IX-24 Other expenses (24a–d)Programs $241,907$241,907
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $1,237,089 · Management $171,779 · Fundraising $0$1,408,868
Part X · Balance sheet $391,279 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $199,440$150,979
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$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 $9,969$240,300
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 $209,409$391,279
X-17 Accounts payable and accrued expensesStart of year $289$2,646
X-26 Total liabilitiesStart of year $289$184,870
X-27 Net assets without donor restrictionsStart of year $209,120$206,409
X-32 Total net assets or fund balancesStart of year $209,120$206,409
X-33 Total liabilities and net assetsStart of year $209,409$391,279
Part XI · Reconciliation of net assets $206,409 net assets at year end
XI-1 Total revenue$1,406,158
XI-2 Total expenses$1,408,868
XI-3 Revenue less expenses−$2,710
XI-4 Net assets at start of year$209,120
XI-9 Other changes in net assets−$1
XI-10 Net assets at end of year$206,409

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

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