Step by Step of Rochester Inc

Nonprofit profile at a glance

EIN
161460283
IRS 990-EZ coverage
2009–2012
Forms available
Form 990-EZ 2012
Location
Rochester, NY, USA
Phone
5854027210
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Emergency Assistance

Reported finances

Revenue
$3,177
Expenses
$6,911
Assets
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

12 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To assist women who are, have been, or are at risk of being incarcerated to rebuild their lives and the lives of their families through strength-based programming.Assets, Liabilities, and Net Assets were transferred to Volunteers of America of Western New York, Inc. (EIN 16-6011713) due to the merger of the organizations on October 24, 2012.

What it reported doing in 2012

Workshops offered at correctional facilities, drug court and treatment programs and schools. They are designed to assist women, who have been or are at the risk of being incarcerated to increase self-esteem and focus on their strengths so that they may rebuild/redirect their lives.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 82
  • Sustainability: 3
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 69.8%; rating input score 70

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -117.5%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -38.7% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -46.1% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: -10.7% per year; rating input score 0; 26th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 69.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $5K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2009 to 2012
  • 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 — Sustainability: Operating margin scored 6/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.