STRATEGY STUDIO / PUBLIC DATA EXPLORER

STEPPING STONES PRE SCHOOL: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
STEPPING STONES PRE SCHOOL (EIN 03-0266396)
Tax period
2024-07-01 to 2025-06-30
Filed
2025-11-13
IRS object ID
202523179349303017
Schema version
2024v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-13T10:26:03-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN832321077PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DVR TAX & ACCOUNTINGBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line128 POND STREETAddressLine1Txt
CityLUDLOWCityNm
State AbbreviationVTStateAbbreviationCd
ZIP05149ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN030266396EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1STEPPING STONES PRESCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSTEPBusinessNameControlTxt
Phone8022288907PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13628 ROUTE 103AddressLine1Txt
CityPROCTORSVILLECityNm
State AbbreviationVTStateAbbreviationCd
ZIP05153ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonIRENE PEARSONPersonNm
Person TitleTREASURERPersonTitleTxt
Phone8022288907PhoneNum
Signature2025-10-28SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDIANA VON RONNPreparerPersonNm
PTINP01451118PTIN
Phone8454063656PhoneNum
Preparation2025-10-27PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerIRENE PEARSONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1185 BUTTERMILK FALLS RDAddressLine1Txt
CityLUDLOWCityNm
State AbbreviationVTStateAbbreviationCd
ZIP05149ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$192,720GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Activity Or MissionTHE PURPOSE OF STEPPING STONES PRESCHOOL IS TO PROMOTE THE SOCIAL, EMOTIONAL, AND INTELLECTUAL DEVELOPMENT OF CHILDREN IN THE PRESCHOOL AND KINDERGARTEN AGE GROUP. WE PROVIDE A HIGH-QUALITY, PLAY-BASED CURRICULUM DESIGNED BY INTEGRATING WITH THE VERMONT EARLY LEARNING STANDARDS.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee7TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$35,774PYContributionsGrantsAmt
CY Contributions Grants$12,042CYContributionsGrantsAmt
PY Program Service Revenue$214,782PYProgramServiceRevenueAmt
CY Program Service Revenue$180,678CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$250,556PYTotalRevenueAmt
CY Total Revenue$192,720CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$209,737PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$188,900CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$56,299PYOtherExpensesAmt
CY Other Expenses$35,950CYOtherExpensesAmt
PY Total Expenses$266,036PYTotalExpensesAmt
CY Total Expenses$224,850CYTotalExpensesAmt
PY Revenues Less Expenses-$15,480PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$32,130CYRevenuesLessExpensesAmt
Total Assets BOY$14,514TotalAssetsBOYAmt
Total Assets EOY$7,517TotalAssetsEOYAmt
Total Liabilities EOY$25,133TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$14,514NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$17,616NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE PURPOSE OF STEPPING STONES PRESCHOOL IS TO PROMOTE THE SOCIAL, EMOTIONAL, AND INTELLECTUAL DEVELOPMENT OF CHILDREN IN THE PRESCHOOL AND KINDERGARTEN AGE GROUP. WE PROVIDE A HIGH-QUALITY, PLAY-BASED CURRICULUM DESIGNED BY INTEGRATING WITH THE VERMONT EARLY LEARNING STANDARDS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$200,496ExpenseAmt
DescPRESCHOOL FOR CHILDREN AGES 3 TO 6 YEARS FROM LUDLOW, CAVENDISH AND MOUNT HOLLY AREA.Desc
Total Program Service Expenses$200,496TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee7EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonIRENE PEARSONPersonNm
Phone8022288907PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1185 BUTTERMILK FALLS RDAddressLine1Txt
CityLUDLOWCityNm
State AbbreviationVTStateAbbreviationCd
ZIP05149ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
HEATHER FRYE
MEMBERYes (X)$0$0$0
IRENE PEARSON
TREASURERYes (X)$0$0$0
SARAH RHATIGAN
PRESIDENTYes (X)$0$0$0
KATHRYN SVEC
MEMBERYes (X)$0$0$0
CASSANDRA WOODELL
SECRETARYYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$12,042AllOtherContributionsAmt
Total Contributions$12,042TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTUITIONDesc
Total Revenue Column$180,678TotalRevenueColumnAmt
Related Or Exempt Func Income$180,678RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$180,678TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$192,720TotalRevenueColumnAmt
Related Or Exempt Func Income$180,678RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$171,851TotalAmt
Program Services$154,666ProgramServicesAmt
Management And General$17,185ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$250TotalAmt
Program Services$225ProgramServicesAmt
Management And General$25ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$16,799TotalAmt
Program Services$15,119ProgramServicesAmt
Management And General$1,680ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$675TotalAmt
Program Services$607ProgramServicesAmt
Management And General$68ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$473TotalAmt
Management And General$473ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,676TotalAmt
Management And General$1,676ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$8,762TotalAmt
Program Services$7,885ProgramServicesAmt
Management And General$877ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,020TotalAmt
Program Services$1,707ProgramServicesAmt
Management And General$1,313ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
EDUCATIONAL EXPENSES$11,727$11,727
CLEANING & MAINTENANCE$7,339$6,605$734
SUPPLIES$2,172$1,955$217
BANK FEES$106$106

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$224,850TotalAmt
Program Services$200,496ProgramServicesAmt
Management And General$24,354ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$14,514BOYAmt
EOY$7,517EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$14,514BOYAmt
EOY$7,517EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$25,133EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$25,133EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$14,514BOYAmt
EOY-$17,616EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$14,514BOYAmt
EOY-$17,616EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$14,514BOYAmt
EOY$7,517EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$32,130ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLINE OF CREDITDesc
Amt$25,133Amt
FieldValueIRS element (for citing)
Total Liability$25,133TotalLiabilityAmt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, LINE 3FormAndLineReferenceDesc
ExplanationLOCAL NEWSPAPERS AND PARENTS HANDBOOKExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE PURPOSE OF STEPPING STONES PRESCHOOL IS TO PROMOTE THE SOCIAL, EMOTIONAL, AND INTELLECTUAL DEVELOPMENT OF CHILDREN IN THE PRESCHOOL AND KINDERGARTEN AGE GROUP. WE PROVIDE A HIGH-QUALITY, PLAY-BASED CURRICULUM DESIGNED BY INTEGRATING WITH THE VERMONT EARLY LEARNING STANDARDS.
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC