Step Forward Activity Center INC FY2023 filing

Tax-deductible

Baker City, OR501(c)(3)EmploymentEIN 93-0670856Revenue $4.5M in FY2023

On file with the IRSstepforwardactivities.org3720 10th St, 97814-1423 · Baker City, ORTax-exempt since Aug 1994Publicly supported charity — 170(b)(1)(A)(vi)

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Training mentally handicapped individuals in job and daily living skills

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
$163K 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 $750K a year · 18% 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
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
$163K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
16 mo
of spending, in cash
Looks good: 16.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $44
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$313K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.5M
+10% vs prior year
Spent
$3.3M
To programs
88%
Net assets
$6.6M
By yearFY2020–FY2024
Revenue
$4.5M
FY2023▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2020$4.0M
FY2021$3.6M
FY2022$4.1M
FY2023$4.5M
FY2024$4.5M
Expenses
$3.3M
FY2023+0.5%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.6M
FY2021$3.4M
FY2022$3.3M
FY2023$3.3M
FY2024$3.3M
Net assets
$6.6M
FY2023▲ +22%
Tap a bar for its year
Net assets by fiscal year
FY2020$4.5M
FY2021$4.6M
FY2022$5.4M
FY2023$6.6M
FY2024$7.8M

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

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 1994.

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% · $2.9M Management & general 12% · $405K

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

7 people listed on the 990; $163K 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
$95,238Pt VII · Sec A
$67,847Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Sasha Gazely’s $102K as CEO is at the 29th percentile of top reported officer pay among 1245 $1–10M employment 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

NameFY2024FY2023FY2022FY2021FY2020
Sasha Gazely$102,491$95,238———
Sasha R Gazley——$83,081$83,690$83,690
Ashley Dixon$82,932$67,847$55,718——
Linda R Koplein———$77,900$77,946

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 15aNo

Programs and updates

Teaches job and daily living skills to individuals with intellectual disabilities.

Provided by the organization

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1 program · $2.9M · in their own filed words · FY2022
01

Primary activity is to train mentally handicapped and developmentally disabled adults in job skills and daily existence, normally serving 35-45 adults thoughout the year

$2.9Mprogram 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$44

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$4.5M
Ln 12
Gifts and grantsLn 1h$3.7M
Other incomeLn 4–11$545K
Fees for servicesLn 2g$204K
Money outPt IX
$3.3M
Ln 25
Programscol B$2.9M
Managementcol C$405K
Owns and owesPt X
$6.6M
net assets · Ln 32
Cash and savingsLn 1–2$4.6M
Total assetsLn 16$6.9M
LiabilitiesLn 26$313K
PeoplePt VI, VII
7
listed · VII A
PaidVII A2
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.7M
Government grantsLn 1e$3.7M
Fees for servicesLn 2g$204K
Investment incomeLn 3$56K
Other incomeLn 4–11$545K
Gains on assetsLn 7$36K
Total revenueLn 12$4.5M
Assets in detailPt X, end of year
CashLn 1$1.4M
SavingsLn 2$3.2M
Cash and savings togetherLn 1–2$4.6M
Land, buildings, equipmentLn 10c$1.7M
Total assetsLn 16$6.9M
LiabilitiesLn 26$313K
Net assetsLn 32$6.6M
OperationsPt I, VI
EmployeesI 5101
VolunteersI 60
Fiscal year endsHeaderJune
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$3.1M$4.6M
Land, buildings, equipmentLn 10c$1.6M$1.7M
Total assetsLn 16$5.7M$6.9M
LiabilitiesLn 26$271K$313K
Net assetsLn 32$5.4M$6.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$163K$163K
Other salaries and wagesLn 7$2.0M$1.9M$102K
Pension plan contributionsLn 8$3K$3K
Other employee benefitsLn 9$399K$340K$58K
Payroll taxesLn 10$160K$140K$20K
Accounting feesLn 11c$21K$4K$17K
Advertising and promotionLn 12$4K$4K$18
Office expensesLn 13$19K$17K$2K
TravelLn 17$15K$12K$3K
Depreciation, depletion and amortizationLn 22$156K$151K$6K
InsuranceLn 23$74K$74K
Other expenses (24a–d)Ln 24$257K$230K$28K
All other expensesLn 24e$74K$70K$4K
Total functional expensesLn 25$3.3M$2.9M$405K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $4.5M$3.3M$1.2M$7.8M 990 PDF
FY2023 Viewing $4.5M$3.3M$1.2M$6.6M 990 PDF
FY2022 $4.1M$3.3M$788K$5.4M 990 PDF
FY2021 $3.6M$3.4M$156K$4.6M 990 PDF
FY2020 $4.0M$3.6M$413K$4.5M 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 (6 parts)
Part I · Summary $4,503,057 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $213,044$3,697,952
I-9 Program service revenuePrior year $2,893,265$203,975
I-10 Investment incomePrior year $236,491$55,762
I-11 Other revenuePrior year $757,323$545,368
I-12 Total revenuePrior year $4,100,123$4,503,057
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 $2,774,112$2,707,380
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $538,225$620,716
I-18 Total expensesPrior year $3,312,337$3,328,096
I-19 Revenue less expensesPrior year $787,786$1,174,961
Part VI · Governance 5 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $4,503,057 across 8 lines filed
Lines not itemized here account for $543,016 of total revenue; see the IRS return.
VIII-1e Government grants$3,694,389
VIII-1f All other contributions, gifts and grants$3,563
VIII-1h Total contributions, gifts and grants$3,697,952
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $203,975$203,975
VIII-3 Investment incomeRelated to mission $19,762$19,762
VIII-6 Net rental income or lossRelated to mission $2,352$2,352
VIII-7 Net gain or loss on sales of assetsRelated to mission $36,000$36,000
VIII-12 Total revenueRelated to mission $805,105 · Unrelated business $0 · Excluded from tax $0$4,503,057
Part IX · Statement of functional expenses $3,328,096 across 13 lines filed
IX-5 Pay of current officers, directors and key staffManagement $163,085$163,085
IX-7 Other salaries and wagesPrograms $1,880,795 · Management $101,958$1,982,753
IX-8 Pension plan contributionsManagement $2,533$2,533
IX-9 Other employee benefitsPrograms $340,357 · Management $58,428$398,785
IX-10 Payroll taxesPrograms $140,434 · Management $19,790$160,224
IX-11c Accounting feesPrograms $4,328 · Management $16,950$21,278
IX-12 Advertising and promotionPrograms $3,601 · Management $18$3,619
IX-13 Office expensesPrograms $17,263 · Management $2,154$19,417
IX-17 TravelPrograms $11,858 · Management $2,847$14,705
IX-22 Depreciation, depletion and amortizationPrograms $150,620 · Management $5,719$156,339
IX-23 InsurancePrograms $74,008$74,008
IX-24 Other expenses (24a–d)Programs $229,623 · Management $27,558$257,181
IX-24e All other expensesPrograms $70,075 · Management $4,094$74,169
IX-25 Total functional expensesPrograms $2,922,962 · Management $405,134 · Fundraising $0$3,328,096
Part X · Balance sheet $6,904,838 assets, 12 lines filed
Asset lines not itemized here account for $192,517; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $2,243,222$1,391,064
X-2 Savings and temporary cash investmentsStart of year $899,247$3,160,041
X-4 Accounts receivableStart of year $433,494$226,246
X-8 Inventories for sale or useStart of year $207,876$231,544
X-10c Land, buildings and equipment, netStart of year $1,630,152$1,703,426
X-16 Total assetsStart of year $5,687,467$6,904,838
X-17 Accounts payable and accrued expensesStart of year $270,534$312,944
X-26 Total liabilitiesStart of year $270,534$312,944
X-27 Net assets without donor restrictionsStart of year $904,367$869,252
X-28 Net assets with donor restrictionsStart of year $4,512,566$5,722,642
X-32 Total net assets or fund balancesStart of year $5,416,933$6,591,894
X-33 Total liabilities and net assetsStart of year $5,687,467$6,904,838
Part XI · Reconciliation of net assets $6,591,894 net assets at year end
XI-1 Total revenue$4,503,057
XI-2 Total expenses$3,328,096
XI-3 Revenue less expenses$1,174,961
XI-4 Net assets at start of year$5,416,933
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$6,591,894

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

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