Step-up Incorporated

Nonprofit profile at a glance

EIN
352145743
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Indianapolis, IN, USA
Phone
3172597013
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
AIDS

Reported finances

Revenue
$4,252,954
Expenses
$4,095,796
Assets
$1,807,341
Liabilities
$590,372

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • MICHAEL MARTIN DRAIN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MICHAEL MARTIN DRAIN (EXECUTIVE DIRECTOR): $96,914 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We provide comprehensive care and resources for wellness with dignity and inclusivity.

What it reported doing in 2024

Developed, promoted and administered various HIV/AIDS education programs such as: 1) community action groups (cag)- a statewide network of grassroots organizations that provide HIV education in their communities according to their specific needs and community standards. 2) ryan white - provides HIV/AIDS related health care services to low income individuals in the surrounding indianapolis region. 3) care coordinator-provides funds to support staffing who will provide resources to meet medical, social, educational, legal, housing, and psychological needs of HIV-positive residents of Indiana. 4) community planning group (cpg)-program designed to adopt amd periodically update a comprehensive HIV prevention plan for the state of Indiana. 5) Indiana peer education program (inpep) - a peer education program for people living incarcerated, which helps develop leadership skills, communication strategies and learn to work as a team. The program helps individuals to be more prepared to return to the community and reduce recidivism.

Operating model

Revenue model
Grant-funded. 93% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93%; rating input score 93
  • Program expense ratio: 96.5%; rating input score 97
  • 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: 3.7%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 0.44; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 2.4%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: 15.2% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 12.9% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 14.7% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 93% of revenue deployed · 96.5% of spending went to programs
  • Governance: 9 of 9 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $4M in reported program spending
  • Leadership: top reported pay $97K · 10 people listed
  • Highest-paid contractors: 3 contractors listed · $566K reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2024
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.