Step by Step Inc

Nonprofit profile at a glance

EIN
161510072
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Ogdensburg, NY, USA
Phone
3153940597
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Chambers of Commerce & Business Leagues

Reported finances

Revenue
$6,686,474
Expenses
$1,449,737
Assets
$12,376,271
Liabilities
$1,511,806

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

Leadership & pay

4 people listed

Executive titles in this filing

  • David Bayne (Executive Director)
  • Barbara Ward (President)

Highest reported compensation

  • David Bayne (Executive Director): $129,554 total reported compensation

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

Overview

Mission

Advocacy services.

What it reported doing in 2025

Forming of self & mutual help groups, art classes, general discussion groups, educational presentations, entertainment, AA, MICA & weight control groups.

Operating model

Revenue model
Grant-funded. 95% of the money available for current operations came from government grants.
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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 42
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 20.5%; rating input score 20
  • Program expense ratio: 94.4%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 78.3%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 8.54; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 8.9%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: 10.1% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 17.3% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 26.3% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 20.5% of revenue deployed · 94.4% of spending went to programs
  • Governance: 3 of 3 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $130K · 4 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 20/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.