BETHANY FIRST STEPS (EIN 463074042) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2013

Legal Domicile

Principal Officer

KATIE APLEY

Phone

4023921500

Tax Period

2024-07-01 to 2025-06-30

BETHANY FIRST STEPS, founded in 2013, is a small nonprofit in the Human Services sector that reported $840K in total revenue in fiscal year 2024. Expenses of $806K left a modest 4% surplus.

Mission

FOR THE CHARITABLE AND EDUCATIONAL OPERATION OF A DAYCARE CENTER AND TO CREATE A FOUNDATION FOR FUTURE GROWTH AND DEVELOPMENT BY PROVIDING A WIDE VARIETY OF LEARNING EXPERIENCES IN A CHRISTIAN SETTING.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $10,777

Program Service Revenue $823,190

Investment Income $5,697

Other Revenue $0

TOTAL REVENUE $839,664

Expense Breakdown

Grants Paid $0

Salaries & Benefits $643,530

Fundraising Expenses $0

Program Expenses $642,427

Other Expenses $162,251

TOTAL EXPENSES $805,781

Year-over-Year Comparison

	2024	2023	Change
Revenue	$839,664	$787,855	+0.1%
Expenses	$805,781	$738,961	+0.1%
Net Income	$33,883	$48,894	-0.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$104,800

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KATIE APLEY	CHILDCARE DIRECTOR	40.00	Officer	$51,390	$0	$51,390
SHANDRA LANDRUM	PRESCHOOL DIRECTOR	40.00	Officer	$39,015	$0	$39,015
HALLIE PAULSON	FINANCIAL COORDINATOR	10.00	Officer	$10,013	$0	$10,013
BROOKE NIGH	FINANCIAL COORDINATOR THRU 07/24	10.00	Officer	$4,382	$0	$4,382
SARAH HART	PRESIDENT	0.10	Officer Director	$0	$0	$0
ASHLEY GEMAR	PRESIDENT THRU 07/24	0.10	Officer Director	$0	$0	$0
JEFF MURNAN	VICE PRESIDENT	0.10	Officer Director	$0	$0	$0
RAUL SALDIVAR	TREASURER	0.10	Officer Director	$0	$0	$0
LEAH MUENCH	SECRETARY	0.10	Officer Director	$0	$0	$0
STEPHANIE BROWNFIELD	MEMBER	0.10	Director	$0	$0	$0
BARB BAUMERT	MEMBER	0.10	Director	$0	$0	$0
TERESA HARTMAN	MEMBER	0.10	Director	$0	$0	$0
JON BUSTARD	MEMBER	0.10	Director	$0	$0	$0
LIZ DIESETH PEARL	MEMBER	0.10	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$839,664	$805,781	$517,836	$33,883
2024	$787,855	$738,961	$485,609	$48,894
2023	$769,615	$706,499	$434,564	$63,116
2022	$786,436	$678,924	$369,865	$107,512
2021	$729,166	$625,910	$263,121	$103,256
2020	$530,521	$629,849	$266,226	$-99,328
2019	$663,047	$638,607	$269,123	$24,440
2018	$649,776	$610,712	$242,910	$39,064

BETHANY FIRST STEPS