2025-02-28T12:20:26-06:00 2024-06-30 810386935 SUMMERS MCNEA & CO PC 15 AVANTA WAY SUITE 1 BILLINGS MT 59102 990 2023-07-01 810366245 SUPPORT & TECHNIQUES FOR EMPOWERING PEOPLE (DBA STEP) SUPP 4062482055 11 N 26TH STREET BILLINGS MT 59101 TARA WILLIAMSON EXECUTIVE DIRECTOR 4062482055 2025-02-03 1 0 BRIAN F VAN STEELAND P00481262 4066522320 2025-01-24 2023 2025-03-06 01:10:19Z TARA WILLIAMSON 11 N 26TH STREET BILLINGS MT 59101 1402535 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 30 0 0 0 870 44137 1238072 1315720 3940 5429 56843 37249 1299725 1402535 16998 33024 0 0 921439 803150 0 0 0 414248 467803 1352685 1303977 -52960 98558 3454569 3601201 497841 470541 2956728 3130660 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 690726 32234 601739 RESIDENTIAL DAY SERVICES - UNDER THIS UMBRELLA, THE ORGANIZATION CONDUCTS SUPPORTED LIVING PROGRAMS, DAY SERVICES, RESIDENTIAL RECOVERY, AND COMMUNITY HOMES AND FOOD SERVICES. 553717 790 713981 CHILD AND FAMILY SERVICES INCLUDING FAMILY EDUCATION AND SUPPORT AND ASSESSMENT CLINICS. 5708 DIRECT MISCELLANEOUS GRANTS AND STATE AIDE USED TO PROVIDE DIRECT CARE TO CLIENTS ON A DISCRETIONARY FUND BASIS 1244443 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 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 4 0 1 30 1 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 THE ORGANIZATION 4062482055 11 N 26TH STREET BILLINGS MT 59101 SCOTT HELMIG EMERITUS NON VOTING 1.00 X 0 0 0 FRANK COSTELLO DIRECTOR 1.00 X 0 0 0 RYAN CREMER PRESIDENT 1.00 X X 0 0 0 MIKE YASENAK VICE PRESIDENT 1.00 X X 0 0 0 STACY LEMELIN SECRETARY/TREASURER 1.00 X X 0 0 0 MEGHAN CONWAY DIRECTOR 1.00 X 0 0 0 JOLYN KANNING DIRECTOR 1.00 X 0 0 0 SCOTT PEDERSON DIRECTOR 1.00 X 0 0 0 ANN TREECE EXECUTIVE DIRECTOR RETIRED PART YEAR 40.00 X 76009 0 5380 TARA WILLIAMSON EXECUTIVE DIRECTOR PART YEAR 40.00 X 86258 0 8237 162267 0 13617 0 0 0 0 0 44137 44137 PROGRAM SERVICE FEES 900099 729744 729744 PROGRAM SERVICE FEES G 900099 339628 339628 RESIDENTIAL RECOVERY R 900099 246348 246348 1315720 5429 5429 36970 0 36970 36970 36970 INSURANCE PROCEEDS 900099 279 279 279 1402535 1321428 0 36970 33024 33024 120666 108599 12067 566365 548732 17633 69907 66885 3022 46212 44214 1998 267192 255922 11270 2576 2547 29 CONTRACTED SERVICES 72223 70141 2082 BUSINESS EXPENSES 43116 37308 5808 OPERATING EXPENSES 36756 35852 904 TRANSPORTATION 14424 13150 1274 31516 28069 3447 1303977 1244443 59534 0 87849 88903 914653 1100599 158192 87116 59012 45051 2660574 591419 2049288 2069155 180345 206977 5230 3400 3454569 3601201 60160 50969 437681 419572 497841 470541 X 2719653 2892735 237075 237925 2956728 3130660 3454569 3601201 98558 75374 0 X X 0 1 X 1 0 X 11500 1756 1005 870 44137 59268 1601305 1488396 1354354 1238072 1315720 6997847 1612805 1490152 1355359 1238942 1359857 7057115 0 0 0 7057115 68135 121391 23131 52567 42399 307623 68135 121391 23131 52567 42399 307623 400 2479 482 8216 279 11856 1681340 1614022 1378972 1299725 1402535 7376594 0.95670 0.94860 0.04170 0.04760 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 180345 850 25782 206977 161912 850 17583 180345 200545 850 -39483 161912 154356 1000 45189 200545 148609 1000 4747 154356 0 0 2554393 485238 2069155 13264 13264 0 92917 92917 0 2069155 X 1477908 75373 75373 1402535 0 1402535 1303977 0 1303977 0 1303977 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 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 POSITIONS EXIST FOR THE YEARS ENDED JUNE 30, 2024 AND 2023. THE YEARS OF JUNE 30, 2021 THROUGH JUNE 30, 2024 REMAIN OPEN AND IS SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. THE ORGANIZATION HAS NOT INCURRED INTEREST AND PENALTIES RELATED TO INCOME TAXES AND, THEREFORE, HAS DEFFERED ADOPTING A CLASSIFICATION UNTIL SUCH TIME IF AND WHEN THAT OCCURS. 0 THE ORGANIZATION PAYS DIRECT CLIENT EXPENSES FOR THERAPY, TRANSPORTATION, FOSTER CARE, ENVIRONMENTAL MODIFICATION, ADAPTIVE EQUIPMENT, AND GOODS & SERVICES FORM 990, PART VI, SECTION B, LINE 11B 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.