2011-01-21T14:17:55-06:00 2010-06-30 SUMMERS MCNEA & CO PC 80 25TH STREET WEST BILLINGS MT 591024662 990 2009-07-01 810366245 SUPPORT & TECHNIQUES FOR EMPOWERING PEOPLE (dba STEP) SUPP 4062482055 644 GRAND AVE STE 1 BILLINGS MT 59101 ERIKA WILLIS 4062482055 2011-01-12 1 BRIAN F VAN STEELAND 4066522320 2011-01-12 2009 2016-02-24 21:20:13Z ERIKA WILLIS 644 GRAND AVE SUITE 1 BILLINGS MT 59101 3042160 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. 8 8 142 0 12417 3929 21378 11320 3193781 2943714 27445 18944 2071 34090 3244675 3008068 0 0 1601711 1923772 0 19299 1488459 1062801 3090170 2986573 154505 21495 2826457 2692396 963279 807723 1863178 1884673 STEP'S MISSION IS TO ENHANCE THE QUALITY OF LIFE OF PERSONS WITH DISABILITIES BY SUPPORTING DEVELOPMENT THROUGH INTEGRATION INTO THEIR COMMUNITIES. 0 0 492844 603175 SUPPORTED LIVING- ASSISTS INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES TO LIVE, WORK, AND PLAY IN THE SAME MANNERS AS OTHERS IN THE COMMUNITY. 524179 708109 COMMUNITY GROUP HOMES: PROVIDES COMMUNITY LIVING FOR DEVELOPMENTALLY DISABLED CHILDREN. TWO GROUP HOMES SERVES APPROXIMATELY TEN TO TWEVLE CHILDREN 368373 478186 EARLY INTERVENTION (PART C): THIS PROGRAM PROVIDES ASSESSMENT, INFORMATION AND TEACHING TO FAMILIES AND OTHER CAREGIVERS TO SUPPORT THE DEVELOPMENT OF CHILDREN AGES BIRTH TO THREE YEARS WHO HAVE SIGNIFICANT DEVELOPMENTAL DELAYS. THIS PROGRAM SERVES APPROXIMATELY 90 CLIENTS. 948262 1155670 DIRECT MISCELLEANEOUS GRANTS AND STATE AIDE USED TO PROVIDE DIRECT CARE TO CLIENTS ON A DISCRETIONARY FUND BASIS 948262 1155670 2333658 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 82 0 142 1 1 1 0 0 0 0 0 0 0 0 0 0 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X ANN TREECE 4062482055 664 GRAND AVE STE 1 BILLINGS MT 59101 THOMAS MCKENNA 1.00 X X 0 0 0 MICHAEL BUTZ 1.00 X X 0 0 0 CATHY B ALLEN 1.00 X X 0 0 0 KATHY RUMPH 1.00 X 0 0 0 STEVEN HARMAN 1.00 X 0 0 0 FRANK COSTELLO 1.00 X 0 0 0 MELANIE PFEIFER 1.00 X 0 0 0 SCOTT HELMIG 1.00 X 0 0 0 GARY GARLOCK 40.00 X 76064 0 3946 76064 0 3946 0 0 0 0 NIGHTENGALE NURSING SERVICE 1903 SOUTH RUSSELL STREET MISSOULA MT 59801 NURSING 244450 1 11320 11320 FEES 900099 2943714 2943714 2943714 18944 18944 46509 34092 12417 12417 12417 20247 20247 20247 MISC REFUNDS & GIFTS 900099 1426 1426 1426 3008068 2945140 12417 39191 76164 76164 1457130 1070324 386806 28799 21599 7200 168362 126271 42091 193317 144988 48329 7222 7222 20550 20550 53898 40423 13475 4978 3734 1244 2345 1759 586 31915 31915 36117 27088 9029 16635 16635 HOMEMAKER AND NURSING 244450 244450 FOSTER CARE 110276 110276 RESPITE, ALTERNATE RESP 104600 104600 AUTO EXPENSES 64079 48059 16020 GOODS AND SERVICES 58363 58363 307373 283174 4900 19299 2986573 2333658 633616 19299 175125 349155 1207054 987017 321814 283145 37316 31724 1587811 546806 1084798 1041005 350 350 2826457 2692396 34914 56790 600263 589110 328102 161823 963279 807723 X 1724168 1727678 9617 14213 129393 142782 1863178 1884673 2826457 2692396 X 0 1 1 X 1 1 X 3364655 3070395 3488737 3215160 2955034 16093981 3364655 3070395 3488737 3215160 2955034 16093981 16093981 32178 70268 38390 27445 65453 233734 41275 39199 46202 7657 21673 156006 16483721 0.97640 0.97870 X 300000 300000 951104 232409 718695 336707 314397 22310 1041005 ACCRUED PAYROLL TAXES 17972 ACCRUED VACATION 57213 ACCRUED PAYROLL 74538 CURRENT MATURITIES OF LONG TERM DEBT 10800 ACCRUED INCOME TAXES 1300 161823 3008068 2986573 21495 0 21495 3042160 34092 34092 3008068 0 3008068 3020665 34092 34092 2986573 0 2986573 Part X: Description of Uncertain Tax Positions Under FIN 48: 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 $12,416 PROFIT FOR THE YEAR ENDED JUNE 30, 2010. THE ORGANIZATION PROVIDED A $1,300 LIABILITY FOR INCOME TAXES BASED ON CURRENT YEARS PROFIT AFTER OFFSETTING PRIOR YEAR OPERATING LOSS CARRYFORWARDS TOTALING $7,487. 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, 2010 AND 2009. THE YEARS OF JUNE 30, 2007 THROUGH JUNE 30, 2010 REMAIN OPEN AND IS SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. Part XII, Line 2d - Other Adjustments: RENTAL EXPENSES REPORTED AGAINST RENTAL INCOME IN REVENUES PER 990 PAGE 9: 34092. Part XIII, Line 2d - Other Adjustments: RENTAL EXPENSES REPORTED AGAINST RENTAL INCOME IN REVENUES PER 990 PAGE 9: 34092. NIGHT OF WISHES 20247 20247 19299 20247 20247 19299 19299 948 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 FORM 990 PART XI LINE 2C THE ORGANIZATION HAS A COMMITTEE RESPONSIBLE FOR THE AUDIT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. STEP FOUNDATION INC 644 GRAND AVE SUITE 1 BILLINGS MT 59101 201264848 ENDOWMENT COMPANY FOR THE BENEFIT FOR STEP MT 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0