2014-01-21T10:22:52-06:00 2013-06-30 810386935 SUMMERS MCNEA & CO PC 80 25TH STREET WEST BILLINGS MT 591024662 990 2012-07-01 810366245 SUPPORT & TECHNIQUES FOR EMPOWERING PEOPLE (DBA STEP) SUPP 4062482055 644 GRAND AVE STE 1 BILLINGS MT 59101 ANN TREECE 4062482055 2014-01-15 1 BRIAN F VAN STEELAND P00481262 4066522320 2014-01-15 2012 2015-11-30 17:44:51Z ANN TREECE 644 GRAND AVE SUITE 1 BILLINGS MT 59101 2720652 0 X N/A X 1977 MT STEP'S MISSION IS TO ENHANCE THE QUALITY OF LIFE OF PERSONS WITH DISABILITIES BY SUPPORTING DEVELOPMENT THROUGH INTEGRATION INTO THEIR COMMUNITIES. 7 7 170 0 16625 15625 56047 13357 2795188 2587910 13110 23576 10420 64526 2874765 2689369 0 0 0 0 1915549 1844442 0 0 6152 937884 898945 2853433 2743387 21332 -54018 2434423 2372045 433624 425264 2000799 1946781 X STEP'S MISSION IS TO ENHANCE THE QUALITY OF LIFE OF PERSONS WITH DISABILITIES BY SUPPORTING DEVELOPMENT THROUGH INTEGRATION INTO THEIR COMMUNITIES. 0 0 495399 481201 SUPPORTED LIVING- ASSISTS INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES TO LIVE, WORK, AND PLAY IN THE SAME MANNERS AS OTHERS IN THE COMMUNITY. 406892 452335 COMMUNITY GROUP HOMES: PROVIDES COMMUNITY LIVING FOR DEVELOPMENTALLY DISABLED CHILDREN. TWO GROUP HOMES SERVES APPROXIMATELY TEN TO TWEVLE CHILDREN 530307 468999 CHILDRENS WAIVER SERVICE PROVIDE EDUCATION AND SUPPORT TO APPROXIMATELY 40 FAMILIES OF CHILDREN WITH DEVELOPMENTAL DISABILITIES AND OTHER INTENSIVE NEEDS. THE SERVICE ALSO INCLUDES IN-HOME TEACHING AND SKILL BUILDING FOR THE CHILD AND TEMPORARY RESPITE FOR CAREGIVERS. 1216448 1233276 DIRECT MISCELLEANEOUS GRANTS AND STATE AIDE USED TO PROVIDE DIRECT CARE TO CLIENTS ON A DISCRETIONARY FUND BASIS 1216448 1233276 2649046 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 170 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X ANN TREECE 4062482055 664 GRAND AVE STE 1 BILLINGS MT 59101 MELANIE PFEIFER 1.00 X X 0 0 0 FRANK COSTELLO 1.00 X X 0 0 0 TIM LUDEWIG 1.00 X X 0 0 0 KATHY RUMPH 1.00 X 0 0 0 TREVOR GRABAREK 1.00 X 0 0 0 CAROL RUFF 1.00 X 0 0 0 SCOTT HELMIG 1.00 X 0 0 0 ERIKA WILLIS 40.00 X 41116 0 2543 ANN TREECE 40.00 X 37136 0 3012 78252 0 5555 0 0 0 0 NIGHTENGALE NURSING 607 SW HIGGINS SUITE 103 MISSOULA MT 59803 PRIVATE NURSING 248524 1 13357 13357 FEES 900099 2587910 2587910 2587910 23576 23576 47908 31283 16625 16625 16625 BEST BEGINNINGS COLLAB 900099 28250 28250 REFUND FROM STATE DPHH 900099 18978 18978 MISC REFUNDS & GIFTS 900099 673 673 47901 2689369 2635811 16625 23576 78252 70427 7825 1448324 1431431 16893 8687 8669 18 154207 152306 1901 154972 153057 1915 1386 1386 18000 18000 53493 40929 12413 151 4720 4720 10791 6647 4144 9642 9598 44 35798 34283 1515 20428 19105 1323 HOMEMAKER AND NURSING 248524 248524 FOSTER CARE 90279 90279 GOODS AND SERVICES 89244 89244 AUTO EXPENSES 51432 51119 313 265208 238708 20499 6001 2743387 2649046 88189 6152 155494 96465 751260 718660 324759 314416 233 37329 1648494 558240 1091082 1090254 109545 114571 2050 350 2434423 2372045 38012 36090 223049 210863 172563 178311 433624 425264 X 1736363 1676074 4350 1560 260086 269147 2000799 1946781 2434423 2372045 -54018 0 X X 0 1 X 1 1 1 X 3215160 2955034 2845503 2851235 2587910 14454842 3215160 2955034 2845503 2851235 2587910 14454842 14454842 27445 65453 32643 13110 23576 162227 16625 16625 7657 21673 10420 61258 101008 14734702 0.98100 0.98320 X 300000 300000 1084000 320024 763976 264494 238216 26278 1090254 ACCRUED VACATION 56364 ACCRUED PAYROLL 30127 CURRENT MATURITIES OF LONG TERM DEBT 20700 DUE TO STATE 68720 ACCRUED INCOME TAXES 2400 178311 X 2720651 31282 31282 2689369 0 2689369 2774669 31282 31282 2743387 0 2743387 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: SUPPORT AND TECHNIQUES FOR EMPOWERING PEOPLE IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE BY AN EXEMPTION LETTER DATED JUNE 27, 1978. ACCORDINGLY, THERE IS NO PROVISION FOR INCOME TAXES ON THE ORGANIZATION'S EXEMPT FUNCTION INCOME IN THE ACCOMPANYING FINANCIAL STATEMENTS. HOWEVER, IN JUNE 2007, THE ORGANIZATION ACQUIRED A BUILDING TO BE USED AS ITS NEW ADMINISTRATIVE HEADQUARTERS AND HAS SPACE AVAILABLE TO RENT TO TENANTS. THE RENTAL INCOME FROM THIS FACILITY IS CLASSIFIED AS UNRELATED BUSINESS INCOME AS IT IS DEBT-FINANCED PROPERTY UNDER THE INTERNAL REVENUE CODE AND IS SUBJECT TO INCOME TAXES AT THE CURRENT PREVAILING TAX RATES AS A MEMBER OF A CONTROLLED GROUP. THE RENTAL FACILITIES REPORTED A PROFIT OF $16,625 AND $9,844 FOR THE YEARS ENDED JUNE 30, 2013 AND 2012, RESPECTIVELY. THE ORGANIZATION PROVIDED A $4,170 AND $2,400 LIABILITY FOR INCOME TAXES FOR THE YEARS ENDED JUNE 30, 2013 AND 2012, RESPECTIVELY. IN ACCORDANCE WITH FASB ASC 740-10, WHICH REQUIRES THE DISCLOSURE OF OPEN TAX YEARS SUBJECT TO EXAMINATION AND THE ORGANIZATION'S POLICY FOR CLASSIFYING INTEREST AND PENALTIES, THE ORGANIZATION HAS PERFORMED AN EVALUATION AND DETERMINED THAT NO UNCERTAIN TAX POSITION EXIST FOR THE YEARS ENDED JUNE 30, 2013 AND 2012. THE YEARS OF JUNE 30, 2010 THROUGH JUNE 30, 2013 REMAIN OPEN AND IS SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES REPORTED AGAINST RENTAL INCOME IN REVENUES PER 990 PAGE 9 31,282. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES REPORTED AGAINST RENTAL INCOME IN REVENUES PER 990 PAGE 9 31,282. FORM 990, PART VI, SECTION B, LINE 11 THE STEP BOARD OF DIRECTORS PRESIDENT, EXECUTIVE DIRECTOR, AND FISCAL DIRECTOR REVIEW THE FORM 990 PRIOR TO SUBMISSION. THE BOARD PRESIDENT AND BOARD FINANCE/AUDIT COMMITTEE DISCUSS THE CONTENTS OF THE FORM 990 AND PRESENT INFORMATION TO THE FULL BOARD AT THE NEXT REGULARLY SCHEDULED MEETING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS DISCUSSED WITH INCOMING BOARD MEMBERS AND WITH ALL BOARD MEMBERS WHEN THE BOARD BY-LAWS ARE REVIEWED AND REVISED. THROUGHOUT THE YEAR, BOARD MEMBER OR OFFICERS WITH INTERESTS THAT COULD GIVE RISE TO BUSINESS CONFLICTS ARE EXPECTED TO SELF-REPORT TO THE BOARD PRESIDENT OR EXECUTIVE DIRECTOR. BEGINNING 7/1/09 THE OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANNUALLY IN WRITING INTERESTS THAT COULD GIVE RISE TO CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S SALARY IS DETERMINED ANNUALLY BY THE STEP BOARD OF DIRECTORS, WHO CONSIDER THE RESULTS OF WAGE SURVEYS AND SUPPLEMENTAL COMPARABILITY DATA AND OTHER FACTORS. SALARIES OF OTHER PROFESSIONAL STAFF ARE DETERMINED BY THE EXECUTIVE DIRECTOR AND THE BOARD OF DIRECTORS USING COMPARABILITY DATA AND OTHER FINANCIAL AND PERFORMANCE INDICATORS. FORM 990, PART VI, SECTION C, LINE 18 FORM 990 AVAILABLE UPON REQUEST FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE AVAIALABLE UPON REQUEST THE ORGANIZATION HAS A COMMITTEE RESPONSIBLE FOR THE AUDIT. FORM 990 PART XI LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.