ONE STEP BEYOND INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: ONE STEP BEYOND INC (EIN 86-1036448)
Tax period: 2021-01-01 to 2021-06-30
Filed: 2022-05-12
IRS object ID: 202231329349302828
Schema version: 2021v4.2
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-05-12T11:01:08-05:00	ReturnTs
Tax Period End	2021-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	341884125	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CBIZ MHM LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	4722 N 24TH ST STE 300	AddressLine1Txt
City	PHOENIX	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85016	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	861036448	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ONE STEP BEYOND INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ONES	BusinessNameControlTxt
Phone	6232152449	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9299 WEST OLIVE AVE 311	AddressLine1Txt
City	PEORIA	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85345	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JOSEPH ROGERS III	PersonNm
Person Title	CFO	PersonTitleTxt
Phone	6232152449	PhoneNum
Signature	2022-05-11	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JOSEPH	PersonFirstNm
Person Last	ROGERS III	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KRISTEN BASS	PreparerPersonNm
PTIN	P01247587	PTIN
Phone	6022646835	PhoneNum
Preparation	2022-05-11	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MADISON BLANTON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9299 WEST OLIVE AVE 311	AddressLine1Txt
City	PEORIA	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85345	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$6,712,889	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.OSBI.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2001	FormationYr
Legal Domicile State	AZ	LegalDomicileStateCd
Activity Or Mission	OSBI PROVIDES DYNAMIC PROGRAMS TO INDIVIDUALS WHO HAVE INTELLECTUAL DISABILITY AND THEIR FAMILIES OSBI PROVIDES DYNAMIC PROGRAMS TO INDIVIDUALS WHO HAVE INTELLECTUAL DISABILITY AND THEIR FAMILIES TO ACHIEVE FULL PARTICIPATION IN THEIR COMMUNITY.	ActivityOrMissionDesc
Voting Members Governing Body	14	VotingMembersGoverningBodyCnt
Voting Members Independent	14	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	14	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$2,840,897	PYContributionsGrantsAmt
CY Contributions Grants	$804,182	CYContributionsGrantsAmt
PY Program Service Revenue	$9,835,120	PYProgramServiceRevenueAmt
CY Program Service Revenue	$5,869,492	CYProgramServiceRevenueAmt
PY Investment Income	$16,238	PYInvestmentIncomeAmt
CY Investment Income	$2,021	CYInvestmentIncomeAmt
PY Other Revenue	$40,580	PYOtherRevenueAmt
CY Other Revenue	$37,194	CYOtherRevenueAmt
PY Total Revenue	$12,732,835	PYTotalRevenueAmt
CY Total Revenue	$6,712,889	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$9,338,811	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,510,156	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$2,825	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,635,420	PYOtherExpensesAmt
CY Other Expenses	$2,131,027	CYOtherExpensesAmt
PY Total Expenses	$12,974,231	PYTotalExpensesAmt
CY Total Expenses	$6,641,183	CYTotalExpensesAmt
PY Revenues Less Expenses	-$241,396	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$71,706	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,236,795	TotalAssetsBOYAmt
Total Assets EOY	$4,946,100	TotalAssetsEOYAmt
Total Liabilities BOY	$503,339	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,140,939	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,733,456	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,805,161	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	OSBI IS ORGANIZED FOR THE PURPOSE OF PROVIDING RESPONSIVE, PROGRESSIVE AND DYNAMIC PROGRAMS TO EMPOWER INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES TO REALIZE THEIR DREAMS OF OPTIMAL INDEPENDENCE, MEANINGFUL EMPLOYMENT, SIGNIFICANT SOCIAL... (CONT'D ON SCH O)OSBI IS ORGANIZED FOR THE PURPOSE OF PROVIDING RESPONSIVE, PROGRESSIVE AND DYNAMIC PROGRAMS TO EMPOWER INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES TO REALIZE THEIR DREAMS OF OPTIMAL INDEPENDENCE, MEANINGFUL EMPLOYMENT, SIGNIFICANT SOCIAL RELATIONSHIPS AND FULL PARTICIPATION IN THE COMMUNITY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$3,038,852	ExpenseAmt
Revenue	$5,726,559	RevenueAmt
Desc	LIFE SKILLS PROGRAMS HELP PARTICIPANTS STRENGTHEN INDEPENDENT LIVING SKILLS, WITH AN EMPHASIS ON MONEY MANAGEMENT, FUNCTIONAL LITERACY, SOCIAL SKILLS, AND SAFE COMMUNITY ACCESS. THESE PROGRAMS OCCUR IN A VARIETY OF SETTINGS: INDIVIDUALS' HOMES, IN THE COMMUNITY, OR AT ONE OF OUR MULTIPLE PROGRAM LOCATIONS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$2,306,931	ExpenseAmt
Revenue	$12,214	RevenueAmt
Desc	EMPLOYMENT PROGRAMS PROVIDE TRAINING AND VOLUNTEER OPPORTUNITIES THAT LEAD TO COMPETITIVE OR SUPPORTED EMPLOYMENT. FROM JOB SKILLS DEVELOPMENT, JOB PLACEMENT, AND JOB SUPPORT, OSBI JOB COACHES ENSURE SUCCESS AND A POSITIVE EXPERIENCE FOR THE INDIVIDUAL AND THEIR EMPLOYER.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$54,145	ExpenseAmt
Revenue	$130,719	RevenueAmt
Desc	SOCIAL RECREATION AND FINE ARTS PROGRAMS PROVIDE MUSIC, ART, DANCE, AND FITNESS OPPORTUNITIES TO PROMOTE PERSONAL WELLNESS. WE EMPHASIZE FORMAL PARTNERSHIPS WITH ORGANIZATIONS SUCH AS SPECIAL OLYMPICS AND THE NATIONAL HOCKEY ASSOCIATION TO INCREASE OUR IMPACT AND LEVERAGE COMMUNITY RESOURCES.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$5,399,928	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (1)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (1)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	0	Form8899Filedind
Form1098 C Filed	0	Form1098CFiledInd
DAF Excess Business Holdings	0	DAFExcessBusinessHoldingsInd
Taxable Distributions	0	TaxableDistributionsInd
Distribution To Donor	0	DistributionToDonorInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	14	GoverningBodyVotingMembersCnt
Independent Voting Member	14	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	JOSEPH B ROGERS III	PersonNm
Phone	6232152449	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9299 W OLIVE AVE SUITE 311	AddressLine1Txt
City	PEORIA	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85345	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
JAMES RIO
CHAIR	5.00	Yes (X)	Yes (X)	$0	$0	$0
EDWARD SCHWEITZER
TREASURER	5.00	Yes (X)	Yes (X)	$0	$0	$0
SHERYL BENAVIDES
SECRETARY	5.00	Yes (X)	Yes (X)	$0	$0	$0
CHRISTINE BEARD
DIRECTOR	1.00	Yes (X)		$0	$0	$0
CHRIS CURTISS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
KELLY FOGERLIE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DANIEL FREDENBERG
DIRECTOR	1.00	Yes (X)		$0	$0	$0
STEPHANIE HAYES MED
DIRECTOR	1.00	Yes (X)		$0	$0	$0
GRACE HUANG
DIRECTOR	1.00	Yes (X)		$0	$0	$0
KEN KONDO
DIRECTOR	1.00	Yes (X)		$0	$0	$0
EDWARD L MORAN III CFP
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JEFF PECK
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DR JOSEPH ROGERS II PHD
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MIMI ROGERS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MADISON BLANTON
CEO	40.00		Yes (X)	$0	$0	$0
JOSEPH B ROGERS III
CFO	40.00		Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$580,887	GovernmentGrantsAmt
All Other Contributions	$223,295	AllOtherContributionsAmt
Noncash Contributions	$202,950	NoncashContributionsAmt
Total Contributions	$804,182	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONTRACTED SERVICES	624100	$5,726,559	$5,726,559
PROGRAM FEES	624100	$142,933	$142,933

Field	Value	IRS element (for citing)
Total Program Service Revenue	$5,869,492	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,021	TotalRevenueColumnAmt
Exclusion	$2,021	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt
INSURANCE PROCEEDS	524298	$35,947	$35,947
OTHER INCOME	561499	$1,247	$1,247

Field	Value	IRS element (for citing)
Other Revenue Total	$37,194	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,712,889	TotalRevenueColumnAmt
Related Or Exempt Func Income	$5,869,492	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$39,215	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$3,889,416	TotalAmt
Program Services	$3,150,427	ProgramServicesAmt
Management And General	$738,989	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$208,198	TotalAmt
Program Services	$168,640	ProgramServicesAmt
Management And General	$39,558	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$412,542	TotalAmt
Program Services	$334,159	ProgramServicesAmt
Management And General	$78,383	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$8,000	TotalAmt
Management And General	$8,000	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$137,298	TotalAmt
Program Services	$46,238	ProgramServicesAmt
Management And General	$91,060	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$59	TotalAmt
Fundraising	$59	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$39,025	TotalAmt
Management And General	$39,025	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$52,283	TotalAmt
Management And General	$52,283	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$1,094,231	TotalAmt
Program Services	$1,006,693	ProgramServicesAmt
Management And General	$87,538	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$384,581	TotalAmt
Program Services	$384,581	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$129,826	TotalAmt
Program Services	$116,843	ProgramServicesAmt
Management And General	$12,983	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$35,551	TotalAmt
Program Services	$32,707	ProgramServicesAmt
Management And General	$2,844	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
SUPPLIES	$94,822	$94,822
ACTIVITY FEES	$54,145	$54,145
TRAINING	$23,976		$23,976
DUES AND SUBSCRIPTIONS	$19,762		$19,762

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$57,468	TotalAmt
Program Services	$10,673	ProgramServicesAmt
Management And General	$44,029	ManagementAndGeneralAmt
Fundraising	$2,766	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,641,183	TotalAmt
Program Services	$5,399,928	ProgramServicesAmt
Management And General	$1,238,430	ManagementAndGeneralAmt
Fundraising	$2,825	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,705,122	BOYAmt
EOY	$2,817,417	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$257,072	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$148,635	BOYAmt
EOY	$542,854	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$18,295	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$14,522	BOYAmt
EOY	$14,522	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$103,096	BOYAmt
EOY	$61,905	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$2,884,815	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,751,266	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,124,483	BOYAmt
EOY	$1,133,549	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$122,642	BOYAmt
EOY	$118,781	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,236,795	BOYAmt
EOY	$4,946,100	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$183,124	BOYAmt
EOY	$203,047	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$320,215	BOYAmt
EOY	$1,937,892	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$503,339	BOYAmt
EOY	$2,140,939	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,577,700	BOYAmt
EOY	$2,202,489	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$155,756	BOYAmt
EOY	$602,672	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,733,456	BOYAmt
EOY	$2,805,161	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,236,795	BOYAmt
EOY	$4,946,100	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$71,706	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	-$1	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$8,656,558	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$10,489,944	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$12,068,897	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,840,897	CurrentTaxYearMinus1YearAmt
Current Tax Year	$807,182	CurrentTaxYearAmt
Total	$34,863,478	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$8,656,558	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$10,489,944	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$12,068,897	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,840,897	CurrentTaxYearMinus1YearAmt
Current Tax Year	$807,182	CurrentTaxYearAmt
Total	$34,863,478	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$34,863,478	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,460	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,020	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$15,493	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$16,282	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,021	CurrentTaxYearAmt
Total	$37,276	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$40,580	CurrentTaxYearMinus1YearAmt
Current Tax Year	$37,194	CurrentTaxYearAmt
Total	$77,774	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$34,978,528	TotalSupportAmt
Gross Receipts Rltd Activities	$16,936,383	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.99670	PublicSupportCY170Pct
Public Support PY170	0.99810	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:	INSURANCE PROCEEDS - 2020 AMOUNT: $ 40,379. 2021 AMOUNT: $ 35,947. MISCELLANEOUS REVENUE - 2020 AMOUNT: $ 201. 2021 AMOUNT: $ 1,247.
SCHEDULE A, PART II, COLUMN E	1/1/2021 TO 6/30/2021 SHORT YEAR: THE SHORT YEAR RESULTS FROM A CHANGE IN THE ORGANIZATION'S FISCAL YEAR END FROM DECEMBER 31 TO JUNE 30.

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$120,449	OtherCostOrOtherBasisAmt
Book Value	$120,449	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$481,796	OtherCostOrOtherBasisAmt
Depreciation	$191,525	DepreciationAmt
Book Value	$290,271	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$558,694	OtherCostOrOtherBasisAmt
Depreciation	$157,006	DepreciationAmt
Book Value	$401,688	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$167,634	OtherCostOrOtherBasisAmt
Depreciation	$110,657	DepreciationAmt
Book Value	$56,977	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,556,242	OtherCostOrOtherBasisAmt
Depreciation	$1,292,078	DepreciationAmt
Book Value	$264,164	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,133,549	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
ACCRUED PAYROLL TAXES	$320,214
PAYCHECK PROTECTION PROGRAM LOAN	$1,617,678

Field	Value	IRS element (for citing)
Total Liability	$1,937,892	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$6,712,889	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$6,712,889	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$6,712,889	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$6,641,183	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$6,641,183	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$6,641,183	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	ONE STEP BEYOND, INC. HAS RECEIVED A DETERMINATION FROM THE U.S. TREASURY DEPARTMENT STATING THAT IT QUALIFIES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS A TAX-EXEMPT ORGANIZATION. ACCORDINGLY, NO ACCOUNTING FOR FEDERAL OR STATE INCOME TAXES IS REQUIRED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION RECOGNIZES A TAX BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED WILL BE THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX BENEFIT WILL BE RECORDED. ONE STEP BEYOND, INC. HAS EXAMINED THIS ISSUE AND HAS DETERMINED THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES AT JUNE 30, 2021. THE ORGANIZATION FILES THE REQUIRED FEDERAL AND STATE INFORMATION RETURNS. WHENEVER TAX RETURNS ARE FILED, THE FILING ORGANIZATION MUST EVALUATE THE MERITS OF ITS TAX POSITIONS AND DETERMINE IF THEY WILL BE ULTIMATELY SUSTAINED. THOSE TAX POSITIONS FOR THE ORGANIZATION INCLUDE MAINTAINING THEIR TAX-EXEMPT STATUS AND THE TAXABILITY OF ANY UNRELATED BUSINESS INCOME. THE ORGANIZATION BELIEVES THESE POSITIONS ARE SUSTAINABLE. ALTHOUGH THE ORGANIZATION HAS NOT INCURRED ANY INTEREST AND PENALTIES ASSOCIATED WITH THESE POSITIONS, IT IS THEIR POLICY TO EXPENSE THEM IN THE STATEMENT OF ACTIVITIES. WITH FEW EXCEPTIONS, THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR YEARS BEFORE DECEMBER 31, 2018.	ExplanationTxt

Schedule M IRS990ScheduleM

Cars And Other Vehicles CarsAndOtherVehiclesGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	6	ContributionCnt
Noncash Contributions Rpt F990	$201,775	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FAIR VALUE	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Desc	OTHER GOODS	Desc
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$1,175	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FAIR VALUE	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	0	Form8283ReceivedCnt
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (1)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	MIMI ROGERS, OSBI'S FOUNDER AND BOARD MEMBER, AND BOARD MEMBER, DR. JOSEPH ROGERS II HAVE A FAMILY RELATIONSHIP AND ARE ALSO THE PARENTS OF MADISON BLANTON, CEO AND JOSEPH ROGERS III, CFO, WHOM ARE BROTHER AND SISTER.
FORM 990, PART VI, SECTION B, LINE 11B	THE 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND WAS REVIEWED BY THE CEO AND CFO. PRIOR TO FILING WITH THE IRS, A COPY OF THE 990 IS EMAILED TO THE BOARD FOR REVIEW.
FORM 990, PART VI, SECTION B, LINE 12C	IF A DIRECTOR DETERMINES THAT HE OR SHE MAY BE INVOLVED IN A CONFLICT OF INTEREST; OR IF A MAJORITY VOTE OF THE DIRECTORS PRESENT AT A MEETING DETERMINE THERE IS A CONFLICT OF INTEREST OR A PERCEPTION OF A CONFLICT OF INTEREST, THE DIRECTOR(S) IN QUESTION MAY CHOOSE TO REFRAIN FROM VOTING OR PARTICIPATING IN ANY DISCUSSION OF THE ISSUE IN QUESTION. IN ADDITION, THAT INTEREST SHALL BE CLEARLY DISCLOSED IN THE MINUTES OF THE BOARD OR COMMITTEE MEETING IN QUESTION. ANY MEMBER OF THE ONE STEP BEYOND BOARD OF DIRECTORS, OR MEMBERS OF A COMMITTEE FORMED BY THE BOARD OF DIRECTORS, SHALL CLEARLY DISCLOSE A CONFLICT OF INTEREST INVOLVING ANY MOTION, RESOLUTION OR OTHER OFFICIAL ACTION. ADDITIONALLY, A DIRECTOR SHALL NOT VOTE IF A MAJORITY OF BOARD MEMBERS PRESENT DETERMINE BY MAJORITY VOTE THAT IT COULD BE REASONABLY BELIEVED THAT A BOARD MEMBER HAS A CONFLICT OF INTEREST IN THE ISSUE(S) TO BE DECIDED. A DIRECTOR SHALL ALSO REFRAIN FROM VOTING AND/OR PARTICIPATING IF HE OR SHE BELIEVES HIS OR HER PARTICIPATION IS INAPPROPRIATE. IF SUCH A DETERMINATION IS MADE, THE MEMBER(S) IN QUESTION SHALL BE EXCUSED FROM THE DISCUSSION, EXCEPT TO OFFER AN EXPLANATION OF THE CONFLICT.
FORM 990, PART VI, SECTION B, LINE 15	THE COMPENSATION OF THE CEO AND CFO IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS. THEY CONSIDER THE INDIVIDUALS' PERFORMANCE BASED ON ESTABLISHED GOALS, AGENCY PERFORMANCE, GENERAL MARKET CONDITIONS AND COMPENSATION PAID FOR SIMILAR POSITIONS IN SIMILAR ORGANIZATIONS TO DETERMINE ANY NECESSARY ADJUSTMENTS IN COMPENSATION.
FORM 990, PART VI, SECTION C, LINE 19	COPIES ARE AVAILABLE UPON WRITTEN REQUEST AS THE ORIGINALS RESIDE IN THE BUSINESS OFFICE
FORM 990, PART VII, SECTION A	THE ORGANIZATION IS FILING A SHORT YEAR RETURN FOR THE PERIOD OF JANUARY 1, 2021 TO JUNE 30, 2021, THUS NO W-2 INFORMATION IS AVAILABLE TO REPORT.