Christian preschool education (Stepping Stones to Learning) and christian Learning center/daycare (little steps Learning center)

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$5K 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
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
5 of 5
filings with a surplus
Average surplus $98K a year · 14% 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
$5K
to officers and key staff · 0.9% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
9 mo
of spending, in cash
Looks good: 8.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $18
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$167
0.02% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$614K
-25% vs prior year
Spent
$519K
To programs
100%
Net assets
$673K
By yearFY2021–FY2025
Revenue
$614K
FY2023▼ -25%
Tap a bar for its year
Revenue by fiscal year
FY2021$844K
FY2022$816K
FY2023$614K
FY2024$640K
FY2025$645K
Expenses
$519K
FY2023▼ -19%
Tap a bar for its year
Expenses by fiscal year
FY2021$834K
FY2022$638K
FY2023$519K
FY2024$560K
FY2025$521K
Net assets
$673K
FY2023▼ -11%
Tap a bar for its year
Net assets by fiscal year
FY2021$580K
FY2022$758K
FY2023$673K
FY2024$753K
FY2025$880K

From the FY2023 Form 990 (year ending July 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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 Jan 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% · $519K

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

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Who runs it and what they're paid

7 people listed on the 990; $5K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Treasurer
$1,200Pt VII · Sec A
President
$1,200Pt VII · Sec A
Secretary
$1,200Pt VII · Sec A
Vice President
$650Pt VII · Sec A
$650Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Sabrina Chivington’s $1K as Secretary is at the 1st 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 · 8 named individuals · Part VII

NameFY2025FY2024FY2023
Sabrina Chivington$1,400$963$650
Rachel Harter—$600$1,200
Courtney Vint—$1,080$1,200
Jon Cooper——$1,200
Christian Harkson$1,100——
Taylor Hadley$975——
Heather Adams—$850$650
Stephanie Higgins$431——

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.

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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 15aYes

Programs and updates

Provides Christian preschool education and childcare services for young children.

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Provided by the organization

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1 program · $519K · in their own filed words · FY2022
01

Preschool christian educationserved approximately 155 students ranging from 3 to 5 years of age. Offered 9 classrooms with programs for the ages listed above, providing both am & PM classes.

$519Kprogram 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$18

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$614K
Ln 12
Fees for servicesLn 2g$593K
Gifts and grantsLn 1h$13K
Other incomeLn 4–11$8K
Money outPt IX
$519K
Ln 25
Programscol B$519K
Owns and owesPt X
$673K
net assets · Ln 32
Cash and savingsLn 1–2$374K
Total assetsLn 16$673K
LiabilitiesLn 26$167
PeoplePt VI, VII
7
listed · VII A
PaidVII A5
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$13K
Fees for servicesLn 2g$593K
Investment incomeLn 3$558
Other incomeLn 4–11$8K
Total revenueLn 12$614K
Assets in detailPt X, end of year
CashLn 1$374K
Cash and savings togetherLn 1–2$374K
Land, buildings, equipmentLn 10c$288K
Other assetsLn 15$11K
Total assetsLn 16$673K
LiabilitiesLn 26$167
Net assetsLn 32$673K
OperationsPt I, VI
EmployeesI 556
VolunteersI 60
Fiscal year endsHeaderJuly
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$369K$374K
Land, buildings, equipmentLn 10c$296K$288K
Total assetsLn 16$846K$673K
LiabilitiesLn 26$88K$167
Net assetsLn 32$758K$673K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$56K$56K
Other salaries and wagesLn 7$308K$308K
Payroll taxesLn 10$35K$35K
Accounting feesLn 11c$16K$16K
Advertising and promotionLn 12$568$568
Office expensesLn 13$6K$6K
OccupancyLn 16$57K$57K
InterestLn 20$2K$2K
Depreciation, depletion and amortizationLn 22$8K$8K
Other expenses (24a–d)Ln 24$29K$29K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$519K$519K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $645K$521K$125K$880K 990 PDF
FY2024 $640K$560K$80K$753K 990 PDF
FY2023 Viewing $614K$519K$95K$673K 990 PDF
FY2022 $816K$638K$178K$758K 990 PDF
FY2021 $844K$834K$11K$580K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $614,105 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $15,962$12,576
I-9 Program service revenuePrior year $791,407$593,119
I-10 Investment incomePrior year $22$558
I-11 Other revenuePrior year $8,722$7,852
I-12 Total revenuePrior year $816,113$614,105
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $480,517$398,482
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $157,838$120,856
I-18 Total expensesPrior year $638,355$519,338
I-19 Revenue less expensesPrior year $177,758$94,767
Part VI · Governance 6 of 6 board members independent, 3 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $614,105 across 6 lines filed
VIII-1f All other contributions, gifts and grants$12,576
VIII-1h Total contributions, gifts and grants$12,576
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $593,119$593,119
VIII-3 Investment incomeExcluded from tax $558$558
VIII-8 Net income from fundraising eventsExcluded from tax $7,852$7,852
VIII-12 Total revenueRelated to mission $593,119 · Unrelated business $0 · Excluded from tax $8,410$614,105
Part IX · Statement of functional expenses $519,338 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $55,601$55,601
IX-7 Other salaries and wagesPrograms $307,852$307,852
IX-10 Payroll taxesPrograms $35,029$35,029
IX-11c Accounting feesPrograms $16,087$16,087
IX-12 Advertising and promotionPrograms $568$568
IX-13 Office expensesPrograms $5,545$5,545
IX-16 OccupancyPrograms $57,326$57,326
IX-20 InterestPrograms $1,879$1,879
IX-22 Depreciation, depletion and amortizationPrograms $7,943$7,943
IX-24 Other expenses (24a–d)Programs $29,228$29,228
IX-24e All other expensesPrograms $2,280$2,280
IX-25 Total functional expensesPrograms $519,338 · Management $0 · Fundraising $0$519,338
Part X · Balance sheet $672,807 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $369,494$373,581
X-10c Land, buildings and equipment, netStart of year $296,220$288,277
X-15 Other assetsStart of year $181,250$10,949
X-16 Total assetsStart of year $845,628$672,807
X-25 Other liabilitiesStart of year $10,637$167
X-26 Total liabilitiesStart of year $87,884$167
X-32 Total net assets or fund balancesStart of year $757,744$672,640
X-33 Total liabilities and net assetsStart of year $845,628$672,807
Part XI · Reconciliation of net assets $672,640 net assets at year end
XI-1 Total revenue$614,105
XI-2 Total expenses$519,338
XI-3 Revenue less expenses$94,767
XI-4 Net assets at start of year$757,744
XI-8 Prior period adjustments$1,379
XI-9 Other changes in net assets−$181,250
XI-10 Net assets at end of year$672,640

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

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