Next Step Clubhouse

Nonprofit profile at a glance

EIN
474543180
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2020, Form 990-N 2015
Location
Charlotte, NC, USA
Phone
9802727687
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations

Reported finances

Revenue
$316,589
Expenses
$345,112
Assets
$41,018
Liabilities
$273

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • Brigid Handy-Williams (President)

Highest reported compensation

  • Courtney Jurado (Dir. Developmen): $21,000 total reported compensation
  • Autumn Weil (Executive Dir.): $6,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Next Step Clubhouse (NSC) is modeled after The Exceptional Foundation in Birmingham Alabama and opened in September 2016, providing social and recreational programs for children and adults with intellectual and developmental disabilities. We offer full day and day program options, 4 days per week. During the school year our participants are generally adults who have completed high school. Additional programing for school aged children includes our 10-week Summer Camp. The mission of Next Step Clubhouse is to provide a facility and programs where individuals with intellectual and developmental disabilities can meet regularly and experience a broad range of social and recreational programs. In comparison to the general population, individuals with special needs often have limited opportunities for exercise, recreation and spending time with peers. These limitations can greatly impede their ability to practice healthy living skills and develop social relationships that are so important to

What it reported doing in 2025

Year Round Day Program-In 2025 NSC ended the year serving 35 individuals weekly with a daily average of 24 members attending each day.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 92
  • Accountability: 74
  • Sustainability: 20
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.3%; rating input score 91
  • Program expense ratio: 83.8%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -9%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 0.12; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 7.8%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 17.8% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 15.2% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: -1% per year; rating input score 0; 19th percentile among comparable filings

Details

  • Where the money goes: 91.3% of revenue deployed · 83.8% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $289K in reported program spending
  • Leadership: top reported pay $21K · 12 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.