2017-03-21T10:40:31-05:00 2016-06-30 HW&CO 23240 Chagrin Blvd Suite 700 Cleveland OH 441225450 990 2015-07-01 010684796 Step By Step Academy Inc % BETH SHULL STEP 6144367837 445 E Dublin Granville Rd Bldg G Worthington OH 430853192 PATRICK MAYNARD PHD Executive Director 6144367837 2017-03-20 true Jordan L Keller CPA P01353255 2168311200 2017-02-28 2015 2021-01-29 14:40:06Z JOHN SOLOMON 445 E Dublin Granville Rd Bldg G Worthington OH 430853192 11167794 false X www.stepbystepacademy.org X 2002 OH TO PROVIDE EXEMPLARY EDUCATIONAL SERVICES FOR PRESCHOOL AND SCHOOL AGED AUTISTIC CHILDREN, THEIR PARENTS, EDUCATORS AND PEERS...(Continued on Schedule O) 5 5 425 0 0 41504 5124 11311733 11028298 536 71 27436 96463 11381209 11129956 0 0 0 0 9564159 9916531 0 0 0 2725680 2905128 12289839 12821659 -908630 -1691703 6799823 5835021 4338598 5065499 2461225 769522 X TO PROVIDE EXEMPLARY EDUCATIONAL SERVICES FOR PRESCHOOL AND SCHOOL AGED AUTISTIC CHILDREN, THEIR PARENTS, EDUCATORS AND PEERS USING RESEARCH PROVEN METHODS OF INSTRUCTION. false true 10001377 11124761 THE MISSION OF STEP BY STEP IS TO OFFER EXCELLENCE IN THE CARE OF INDIVIDUALS AND FAMILIES WITH MENTAL HEALTH AND DEVELOPMENTAL DISORDERS TO BE ABLE TO LIVE, WORK AND THRIVE IN THEIR COMMUNITY. FIFTEEN YEARS AGO STEP BY STEP BEGAN PROVIDING SERVICES TO NINE KIDS BY PROVIDING EDUCATIONAL AND BEHAVIOR SUPPORT SERVICES. THE PAST YEAR OVER 500 SERVICES A MONTH HAVE BEEN RENDERED TO HUNDREDS OF CHILDREN AND YOUNG ADULTS WITH MENTAL HEALTH CHALLENGES AND DEVELOPMENTAL DISORDERS, AND THEIR FAMILIES. THE CLINIC EMPLOYS A PASSIONATE MULTI-DISCIPLINARY TEAM WHO STRIVE TO POSITIVELY IMPACT AND IMPROVE THE LIVES OF THOSE TO WHOM THEY PROVIDE SERVICES. 10001377 true false false true false false false false false false true false false false false false true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 10 0 true 425 true false false false false false false false false false false X 5 5 false false false false false false false true true false false true true true true true true true true false OH X BETH SHULL 6144367837 445 E DUBLIN GRANVILLE RD BLDG G Worthington OH 430853192 ED NIEBERDING BOARD PRESIDENT 0.5 0.0 X 0 0 0 MARY LYNN HOHMAN BOARD MEMBER 0.5 0.0 X 0 0 0 ROBIN HAMMOND BOARD MEMBER 0.5 0.0 X 0 0 0 KEVIN WOLFE BOARD MEMBER 0.5 0.0 X 0 0 0 JOHN COOPER BOARD MEMBER 0.5 0.0 X 0 0 0 JOHN SOLOMON EXECUTIVE DIRECTOR 40.0 0.0 X 135404 0 5784 BETH SHULL ASSISTANT EXECUTIVE DIRECTOR 40.0 0.0 X 131997 0 8216 MARY SMART HR DIRECTOR 40.0 0.0 X 99257 0 5784 366658 0 19784 2 false false false APPLIED BEHAVIORAL SERVICES 4850 MADISON RD CINCINNATI OH 45227 BEHAVIOR HEALTH 574699 COOKE DEMERS LLC 260 MARKET ST F NEW ALBANY OH 43054 LEGAL SERVICES 103995 2 5124 5124 MENTAL HEALTH SERVICES 611710 5918671 5918671 EDUCATIONAL SERVICES 611710 4326456 4326456 RESIDENTIAL CARE 611710 744932 744932 OTHER PROGRAM REVENUE 611710 38239 38239 11028298 71 71 0 0 134301 37838 96463 0 96463 96463 0 0 0 0 0 11129956 11124761 71 0 0 0 0 281401 281401 0 7960366 6838448 1121918 0 786531 630070 156461 888233 730183 158050 0 195068 42424 152644 0 0 0 0 529081 388942 140139 24745 7972 16773 136605 105807 30798 91693 24195 67498 0 506952 274520 232432 189160 185357 3803 0 0 178715 23142 155573 0 149453 122761 26692 57781 5313 52468 REAL ESTATE TAXES 551324 452857 98467 BAD DEBT 75194 75194 OTHER EXPENSES 73304 22490 50814 TRAINING AND EDUCATION 70168 40287 29881 75885 31415 44470 12821659 10001377 2820282 0 313483 584799 550963 1034 0 0 1039189 440309 0 0 0 0 0 0 0 0 60538 55121 5347743 632687 4792905 4715056 0 0 0 0 0 0 0 0 42745 38702 6799823 5835021 786369 1338285 0 0 0 12881 0 0 0 0 0 0 3552229 3714333 0 0 0 0 4338598 5065499 X 2461225 769522 0 0 0 0 2461225 769522 6799823 5835021 X -1691703 X X false true X true false X false false false false false false true 0 false false 0 false false PART II-B, LINE 1G SBSA REPORTED THE FOLLOWING TWO BILLS DURING 2016 WITH JOINT LEGISLATIVE ETHICS COMMISSION, NO EXPENSES WERE INCURRED. HOUSE BILL 299 - AUTISM SCHOLARSHIP HOUSE BILL 483 - DD MBR 3372097 3372097 1127903 67481 1060422 222859 10809 212050 624884 554397 70487 4715056 11167794 37838 37838 11129956 11129956 12859497 37838 37838 12821659 12821659 PART XI, LINE 2D: OTHER ADJUSTMENTS: RENTAL EXPENSES $37,838 PART XII, LINE 2D: OTHER ADJUSTMENTS: RENTAL EXPENSES $37,838 true true false true true true true false false false false false false false false true false true LINE 3 - EXPLANATION OF NONDISCRIMINATION POLICY: THE ORGANIZATION PROVIDES EDUCATIONAL SERVICES TO CHILDREN WITH AUTISM ON A RACIALLY NONDISCRIMINATORY BASIS. PRIVATE OR PUBLIC FUNDING FOR SERVICES IS ARRANGED BY AND IS THE RESPONSIBILITY OF EACH CHILDS PARENT OR GUARDIAN. FUNDING AND THE PRESENCE OF AUTISM ARE THE ONLY CRITERIA FOR SCHOOL ENROLLMENT. THE ORGANIZATION DID NOT COMPLY WITH CERTAIN ASPECTS OF REVENUE PROCEDURE 75-50. SPECIFICALLY, THE ORGANIZATION DOES NOT HAVE THE MONEY TO PAY FOR ADVERTISING ITS POLICY THROUGH NEWSPAPERS OR BROADCAST MEDIA. HOWEVER, IT WILL REQUEST PERIODICALLY A NEWSPAPER PUBLICATION TO STATE SUCH POLICY AS A FREE PUBLIC SERVICE ANNOUNCEMENT. LINE 6A - FINANCIAL AID OR ASSITANCE FROM A GOVERNMENTAL AGENCY: The Step by Step Academy recieves some funding through the Autism Scholarship Program from the Ohio Department of Education. FORM 990, PART VI, SECTION B, LINE 11: FORM 990 IS REVIEWED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR AND THE FINANCE DIRECTOR BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C: EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS ANNUALLY SIGNS A STATEMENT WHICH AFFIRMS THAT SUCH PERSON: (A) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; (B) HAS READ AND UNDERSTANDS THE POLICY; (C) HAS AGREED TO COMPLY WITH THE POLICY; AND, (D) UNDERSTANDS SBSA IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. EACH VOTING MEMBER OF THE BOARD SHALL ANNUALLY SIGN A STATEMENT WHICH DECLARES WHETHER SUCH PERSON IS AN INDEPENDENT DIRECTOR. IF AT ANY TIME DURING THE YEAR, THE INFORMATION IN THE ANNUAL STATEMENT CHANGES MATERIALLY, THE DIRECTOR SHALL DISCLOSE SUCH CHANGES AND REVISE THE ANNUAL DISCLOSURE FORM. THE EXECUTIVE COMMITTEE SHALL REGULARLY AND CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE WITH THIS POLICY BY REVIEWING ANNUAL STATEMENTS AND TAKING SUCH OTHER ACTIONS AS ARE NECESSARY FOR EFFECTIVE OVERSIGHT. FORM 990, PART VI, SECTION B, LINE 15: TO ENSURE SBSA OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION (IF REASONABLY AVAILABLE) AND THE RESULT OF AN ARM'S LENGTH BARGAINING. FORM 990, PART VI, SECTION C, LINE 19: AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATIONS INDEPENDENT AUDITOR OVERSIGHT OR SELECTION PROCESS HAS NOT CHANGED. FORM 990, PART III, LINE 3: The Elijah Glen Residental center for autistic youth was discontinued as well as the Applied Behavior Services Contract. FORM 990, PART I, Line 1 Charitable Care Policy: This policy memorializes, recognizes, clarifies, records and reaffirms the existing practice of Step by Step Academy that has been in place since the inception of the organization and prior to the purchase of the property located at 445 E. Dublin-Granville Rd., Worthington, Ohio 43085 on February 27, 2014 to provide opportunities for individuals requesting services to receive such services at a reduced cost, or without cost, to the extent feasible within company budget parameters. The oportunity to access donations, grant monies and/or a sliding fee scale will be used when necessary to reduce or eliminate the expense of services if such services are beyond the means of the individual or family needing them. Explicitly this policy applies to services through the Outpatient Clinic, and the Summer Recreational Day Camp. It does not apply to supports contracted through school systems for state required IEP services, or services not provided on the SBS campus.