Step One School (EIN 953629939) - 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

1981

Legal Domicile

Phone

5105279021

Tax Period

2023-09-01 to 2024-08-31

Step One School, founded in 1981, is a community nonprofit in the Human Services sector that reported $3.1M in total revenue in fiscal year 2023. Expenses of $2.9M left a modest 4% surplus.

Mission

Step One School was established in 1981 in Berkeley, California to provide the East Bay community with a model early childhood education program for children ages two to six. We are committed to giving each child the very best possible experience in early education.

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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 (2023)

Revenue Breakdown

Contributions & Grants $152,355

Program Service Revenue $2,801,763

Investment Income $94,546

Other Revenue $7,200

TOTAL REVENUE $3,055,864

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,203,231

Fundraising Expenses $42,108

Program Expenses $2,028,490

Other Expenses $727,663

TOTAL EXPENSES $2,930,894

Year-over-Year Comparison

	2023	2022	Change
Revenue	$3,055,864	$3,025,062	+0.0%
Expenses	$2,930,894	$2,602,414	+0.1%
Net Income	$124,970	$422,648	-0.7%

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

N/A

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

$148,533

Total Directors

$325,398

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Susana Casher	Executive Dir.	2.00	Officer Director	$148,533	$0	$148,533
Steve Egawa	Board Member	0.00	Director	$101,196	$0	$101,196
Raquel McKinney	Board Member	0.00	Director	$75,669	$0	$75,669
Jenny Herbert Creek	Chairman	3.00	Officer Director	$0	$0	$0
Iris Korovesi Bums	Board Member	2.00	Director	$0	$0	$0
Ted Kohnen	Board Member	0.00	Director	$0	$0	$0
Lisa Bozman	Board member	2.00	Director	$0	$0	$0
Maureen Mitra	Board Member	2.00	Director	$0	$0	$0
Mike Ouye	Board Member	1.00	Director	$0	$0	$0
Anne Perkins	Board Member	2.00	Director	$0	$0	$0
Raquel Sharp	Board Member	2.00	Director	$0	$0	$0
Jim Van Huysse	Board Member	2.00	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
2024	$3,055,864	$2,930,894	$3,691,598	$124,970
2023	$3,025,062	$2,602,414	$3,555,666	$422,648
2022	$3,866,778	$2,826,325	$3,217,404	$1,040,453
2021	$2,370,998	$2,269,822	$2,613,559	$101,176
2020	$2,089,829	$2,391,511	$2,650,679	$-301,682
2019	$2,674,287	$2,395,607	$2,479,562	$278,680
2018	$2,952,393	$2,575,710	$2,507,668	$376,683

Step One School