Next Step Learning Center INC FY2020 filing

Tax-deductible

Oakland, CA501(c)(3)Community DevelopmentEIN 94-3243557Revenue $608K in FY2020

On file with the IRSnextsteplc.org2222 Curtis St, 94607-3326 · Oakland, CATax-exempt since Sep 1996Publicly supported charity — 170(b)(1)(A)(vi)

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Next Step Learning Center's mission is to strengthen Oakland families - especially Oakland youth ages 17 to 25 who have dropped out of school - through intensive, personalized tutoring.

501(c)(3) charity; gifts are tax-deductible.
76¢ of each $1 spent went to programs.
$154K 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

FY2020 · 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 6
filings with a surplus
Average surplus $72K a year · 10% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$154K
to officers and key staff · 26% of spending
Worth a look: pay to officers and key staff is 26% of spending; over 20%.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 5.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $289K
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$87K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$608K
Spent
$581K
To programs
76%
Net assets
$2.9M
By yearFY2020–FY2025
Revenue
$608K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$608K
FY2021$451K
FY2022$807K
FY2023$1.5M
FY2024$453K
FY2025$576K
Expenses
$581K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$581K
FY2021$612K
FY2022$618K
FY2023$663K
FY2024$642K
FY2025$823K
Net assets
$2.9M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$2.9M
FY2021$2.8M
FY2022$2.9M
FY2023$3.7M
FY2024$3.6M
FY2025$3.4M

From the FY2020 Form 990 (year ending June 2020) · see the original

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You’re viewing the FY2020 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 Sep 1996.

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

Where the money goes

76 cents of each dollar spent went to programs.

Program services 76% · $441K Management & general 14% · $83K Fundraising 10% · $57K

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

13 people listed on the 990; $154K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Board President
$154,038Pt VII · Sec A
Governance Chair
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Development Chair
$0Pt VII · Sec A
Facilities Chair
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Lisa Stringer’s $213K as Board President is at the 97th percentile of top reported officer pay among 1709 $100K–1M community development 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Lisa Stringer$212,936$150,000$150,000$150,000$150,577$154,038

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 Next Step Learning Center 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 15aYes

Programs and updates

Helps Oakland youth who left school with personalized tutoring to strengthen families.

Provided by the organization

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1 program · $441K · in their own filed words · FY2019
01

Break the cycle of illiteracy through individualized programs in basic literacy and high school equivalency. Promote a greater sense of self-esteem and self-confidence for students at every level as they increase their literacy skills and find educational success.

$441Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 6 funders →
Grants paid · 1 grant · $15K · 2019–2019
Unitemized GrantFY2019$14,922

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$608K
Ln 12
Gifts and grantsLn 1h$586K
Investment incomeLn 3$22K
Other incomeLn 4–11$278
Money outPt IX
$581K
Ln 25
Programscol B$441K
Managementcol C$83K
Fundraisingcol D$57K
Owns and owesPt X
$2.9M
net assets · Ln 32
Cash and savingsLn 1–2$241K
Total assetsLn 16$3.0M
LiabilitiesLn 26$87K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$586K
Investment incomeLn 3$22K
Other incomeLn 4–11$278
Total revenueLn 12$608K
Assets in detailPt X, end of year
SavingsLn 2$241K
Cash and savings togetherLn 1–2$241K
InvestmentsLn 11–13$923K
Land, buildings, equipmentLn 10c$1.9M
Total assetsLn 16$3.0M
LiabilitiesLn 26$87K
Net assetsLn 32$2.9M
OperationsPt I, VI
EmployeesI 57
VolunteersI 667
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$90K$241K
InvestmentsLn 11–13$928K$923K
Land, buildings, equipmentLn 10c$1.9M$1.9M
Total assetsLn 16$2.9M$3.0M
LiabilitiesLn 26$34K$87K
Net assetsLn 32$2.9M$2.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$154K$116K$20K$18K
Pay of disqualified personsLn 6$237K$176K$32K$29K
Pension plan contributionsLn 8$4K$4K$0$0
Other employee benefitsLn 9$37K$28K$10K$0
Payroll taxesLn 10$31K$23K$4K$4K
Accounting feesLn 11c$11K$0$11K$0
Other fees for servicesLn 11g$1K$150$95$825
Information technologyLn 14$8K$6K$387$1K
OccupancyLn 16$26K$25K$927$0
Depreciation, depletion and amortizationLn 22$41K$39K$1K$689
InsuranceLn 23$3K$0$3K$0
Other expenses (24a–d)Ln 24$28K$24K$1K$4K
All other expensesLn 24e$126$0$126$0
Total functional expensesLn 25$581K$441K$83K$57K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $576K$823K−$246K$3.4M 990 PDF
FY2024 $453K$642K−$188K$3.6M 990 PDF
FY2023 $1.5M$663K$809K$3.7M 990 PDF
FY2022 $807K$618K$189K$2.9M 990 PDF
FY2021 $451K$612K−$161K$2.8M 990 PDF
FY2020 Viewing $608K$581K$27K$2.9M 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 FY2020 990 (6 parts)
Part I · Summary $608,106 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $459,904$585,593
I-9 Program service revenuePrior year −$62,500$0
I-10 Investment incomePrior year $24,784$22,235
I-11 Other revenuePrior year $2,118$278
I-12 Total revenuePrior year $424,306$608,106
I-13 Grants and similar amounts paidPrior year $5,898$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $455,605$462,919
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $137,734$118,577
I-18 Total expensesPrior year $599,237$581,496
I-19 Revenue less expensesPrior year −$174,931$26,610
Part VI · Governance 13 of 13 board members independent, no flags
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $608,106 across 5 lines filed
VIII-1f All other contributions, gifts and grants$585,593
VIII-1h Total contributions, gifts and grants$585,593
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $22,235$22,235
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $278 · Unrelated business $0 · Excluded from tax $0$278
VIII-12 Total revenueRelated to mission $278 · Unrelated business $0 · Excluded from tax $22,235$608,106
Part IX · Statement of functional expenses $581,496 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $116,135 · Management $19,919 · Fundraising $17,984$154,038
IX-6 Pay of disqualified personsPrograms $175,865 · Management $31,967 · Fundraising $28,863$236,695
IX-8 Pension plan contributionsPrograms $3,715 · Management $0 · Fundraising $0$3,715
IX-9 Other employee benefitsPrograms $27,735 · Management $9,746 · Fundraising $0$37,481
IX-10 Payroll taxesPrograms $23,159 · Management $4,115 · Fundraising $3,716$30,990
IX-11c Accounting feesPrograms $0 · Management $11,204 · Fundraising $0$11,204
IX-11g Other fees for servicesPrograms $150 · Management $95 · Fundraising $825$1,070
IX-14 Information technologyPrograms $6,045 · Management $387 · Fundraising $1,176$7,608
IX-16 OccupancyPrograms $25,425 · Management $927 · Fundraising $0$26,352
IX-22 Depreciation, depletion and amortizationPrograms $39,329 · Management $1,255 · Fundraising $689$41,273
IX-23 InsurancePrograms $0 · Management $2,639 · Fundraising $0$2,639
IX-24 Other expenses (24a–d)Programs $23,569 · Management $1,028 · Fundraising $3,708$28,305
IX-24e All other expensesPrograms $0 · Management $126 · Fundraising $0$126
IX-25 Total functional expensesPrograms $441,127 · Management $83,408 · Fundraising $56,961$581,496
Part X · Balance sheet $3,024,444 assets, 12 lines filed
X-2 Savings and temporary cash investmentsStart of year $90,266$241,430
X-3 Pledges and grants receivableStart of year $25,983$0
X-10c Land, buildings and equipment, netStart of year $1,892,852$1,860,329
X-11 Publicly traded securitiesStart of year $927,860$922,685
X-16 Total assetsStart of year $2,936,961$3,024,444
X-17 Accounts payable and accrued expensesStart of year $34,268$27,768
X-24 Unsecured notes and loans payable$59,100
X-26 Total liabilitiesStart of year $34,268$86,868
X-27 Net assets without donor restrictionsStart of year $2,840,193$2,937,576
X-28 Net assets with donor restrictionsStart of year $62,500$0
X-32 Total net assets or fund balancesStart of year $2,902,693$2,937,576
X-33 Total liabilities and net assetsStart of year $2,936,961$3,024,444
Part XI · Reconciliation of net assets $2,937,576 net assets at year end
XI-1 Total revenue$608,106
XI-2 Total expenses$581,496
XI-3 Revenue less expenses$26,610
XI-4 Net assets at start of year$2,902,693
XI-5 Net unrealized gains (losses) on investments$8,273
XI-10 Net assets at end of year$2,937,576

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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