2015-12-18T10:33:39-06:00 2015-06-30 351476702 BRADY WARE & SCHOENFELD INC 4249 EASTON WAY SUITE 100 COLUMBUS OH 43219 990 2014-07-01 010684796 STEP BY STEP ACADEMY INC STEP 6144367837 445 E DUBLIN GRANVILLE RD BLDG G WORTHINGTON OH 430853192 JOHN SOLOMON EXECUTIVE DIRECTOR 6144367837 2015-12-17 1 BETTY COLLINS CPA P00602371 6148857407 2015-12-17 2014 2016-03-07 17:11:31Z JOHN SOLOMON 445 E DUBLIN GRANVILLE RD BLDG G WORTHINGTON OH 430853192 11404218 0 X WWW.STEPBYSTEPACADEMY.ORG X 2002 OH TO PROVIDE EXEMPLARY EDUCATIONAL SERVICES FOR PRESCHOOL AND ELEMENTARY SCHOOL AGED AUTISTIC CHILDREN, THEIR PARENTS, EDUCATORS AND PEERS USING RESEARCH PROVEN METHODS OF INSTRUCTION. 5 5 276 0 0 0 23707 41504 10487570 11311733 4626 536 192694 27436 10708597 11381209 0 0 0 0 8106545 9564159 0 0 0 2810041 2725680 10916586 12289839 -207989 -908630 7740182 6799823 5046396 4338598 2693786 2461225 TO PROVIDE EXEMPLARY EDUCATIONAL SERVICES FOR PRESCHOOL AND ELEMENTARY SCHOOL AGED AUTISTIC CHILDREN, THEIR PARENTS, EDUCATORS AND PEERS USING RESEARCH PROVEN METHODS OF INSTRUCTION. 0 0 9446622 11339169 PROVIDED AUTISTIC PRESCHOOL AND ELEMENTARY SCHOOL AGED CHILDREN WITH DAY PROGRAM SERVICES AND PROVIDED HOME BASED SERVICES TO OTHER CHILDREN. PROVIDED TRAINING TO BEHAVIOR TECHNICIANS AS NEEDED IN APPLIED BEHAVIOR ANALYSIS TO TREAT AND CARE FOR AUTISTIC CHILDREN. ALSO INFORMED THE COMMUNITY OF SERVICES PROVIDED. APPROXIMATELY 1192 PARTICIPANTS WERE SERVED BY SBSA PROGRAMS DURING THE 2014-2015 FISCAL YEAR. 256657 240529 RESIDENTIAL TREATMENT PROGRAM SERVES ADOLESCENTS WITH AN AUTISM SPECTRUM DISORDER AND/OR DEVELOPMENTAL DISABILITY WHO NEED A SHORT-TERM RESIDENTIAL TREATMENT OR STEP DOWN CARE PROGRAM. SERVED 3 INDIVIDUALS. 9703279 1 0 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 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 1 10 0 1 276 1 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X BETH SHULL ASSISTANT EXECUTIVE DIR 6144367837 445 E DUBLIN GRANVILLE RD BLDG G WORTHINGTON OH 430853192 JOHN SOLOMON EXECUTIVE DIRECTOR 40.00 X X 135334 0 5708 ED NIEBERDING BOARD PRESIDENT 0.50 X X 0 0 0 MARY LYNN HOHMAN BOARD SECRETARY 0.50 X X 0 0 0 ROBIN HAMMOND BOARD MEMBER 0.50 X 0 0 0 KEVIN WOLFE BOARD MEMBER 0.50 X 0 0 0 JOHN COOPER BOARD MEMBER 0.50 X 0 0 0 MARY SMART HR DIRECTOR 40.00 X 102872 0 5708 BETH SHULL ASSISTANT EXECUTIVE DIRECTOR 40.00 X X 135209 0 9781 373415 0 21197 3 0 0 0 0 41504 41504 MENTAL HEALTH SERVICES 611710 7230541 7230541 OHIO DEPT OF EDUCATION 611710 3836028 3836028 OTHER PROGRAM REVENUE 611710 245164 245164 11311733 536 536 50445 23009 27436 27436 27436 11381209 11339169 0 536 373415 373415 7620083 6362218 1257865 718907 565505 153402 851754 670005 181749 159474 159474 874109 847891 26218 20578 17996 2582 215863 185426 30437 122995 94203 28792 515514 384675 130839 188982 188607 375 188776 188776 123866 101748 22118 59973 52447 7526 TRAINING AND EDUCATION 159758 149614 10144 OTHER EXPENSES 46856 39977 6879 PRINT COPY AND POSTAGE 26900 23524 3376 DUES PERMITS AND SUBSCR 22036 19443 2593 12289839 9703279 2586560 0 1266801 313483 405760 550963 1322567 1039189 43010 60538 5283682 490777 4649445 4792905 52599 42745 7740182 6799823 1288151 786369 3758245 3552229 5046396 4338598 X 2693786 2461225 2693786 2461225 7740182 6799823 X -908630 676069 X X 0 1 X 1 0 X 0 0 0 0 0 0 1 1500 0 0 1500 0 3372097 3372097 1127903 38561 1089342 222859 6176 216683 560823 446040 114783 4792905 X 11404217 23008 23008 11381209 0 11381209 12312848 23009 23009 12289839 0 12289839 PART X, LINE 2: SBSA HAS ADOPTED ACCOUNTING RULES THAT PRESCRIBE WHEN TO RECOGNIZE, AND HOW TO MEASURE THE FINANCIAL STATEMENT EFFECTS OF INCOME TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON ITS INCOME TAX RETURNS. THESE RULES REQUIRE MANAGEMENT TO EVALUATE THE LIKELIHOOD THAT, UPON EXAMINATION BY RELEVANT TAXING JURISDICTION, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. BASED ON THAT EVALUATION, SBSA ONLY RECOGNIZES THE MAXIMUM BENEFIT EACH INCOME TAX POSITION THAT IS MORE THAN 50% LIKELY TO BE SUSTAINED. TO THE EXTENT THAT ALL OR A PORTION OF THE BENEFITS OF AN INCOME TAX POSITION ARE NOT RECOGNIZED, A LIABILITY WOULD BE RECOGNIZED FOR THE UNRECOGNIZED BENEFITS, ALONG WITH ANY INTEREST AND PENALTIES THAT WOULD RESULT FROM DISALLOWANCE OF THE POSITION. SHOULD ANY SUCH PENALTIES AND INTEREST BE INCURRED, THEY WOULD BE RECOGNIZED AS OPERATING EXPENSES. BASED ON ITS REVIEWS, MANAGEMENT DOES NOT BELIEVE SBSA HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS, INCLUDING ANY POSITION THAT WOULD PLACE SBSAS' EXEMPT STATUS IN JEOPARDY AS OF JUNE 30, 2015 AND 2014. THE FEDERAL TAX RETURNS OF SBSA FOR 2011, 2012, AND 2013 ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THE DUE DATE. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 23,009. ROUNDING -1. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 23,009. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 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. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS REVIEWED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR AND THE ASSISTANT EXECUTIVE DIRECTOR BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRICIPAL 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 FEDERRAL 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 CHAGES 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 XI, LINE 9: THIRD PARTY PAYOR SETTLEMENT REVENUE 676,069. FORM 990, PART XII, LINE 2C: THE ORGANIZATIONS INDEPENDENT AUDITOR OVERSIGHT OR SELECTION PROCESS HAS NOT CHANGED.