2015-05-12T09:58:16-05:00 2014-06-30 351476702 BRADY WARE & SCHOENFELD INC 4249 EASTON WAY SUITE 100 COLUMBUS OH 43219 990 2013-07-01 010684796 STEP BY STEP ACADEMY INC STEP 6144367837 445 E DUBLIN GRANVILLE RD BLDG G WORTHINGTON OH 430853192 JOHN SOLOMON EXECUTIVE DIRECTOR 6144367837 2015-05-07 1 BETTY COLLINS CPA P00602371 6148857407 2015-04-30 2013 2016-02-25 16:41:14Z JOHN SOLOMON 445 E DUBLIN GRANVILLE RD BLDG G WORTHINGTON OH 430853192 10761723 0 X WWW.STEPBYSTEPACADEMY.ORG X 2002 OH STEP BY STEP OFFERS EXCELLENCE IN THE CARE OF INDIVIDUALS AND FAMILIES WITH MENTAL HEALTH AND DEVELOPMENT DISORDERS TO BE ABLE TO LIVE, WORK, AND THRIVE IN THEIR COMMUNITY. 6 6 299 0 0 0 2301 23707 11722398 10487570 0 4626 0 192694 11724699 10708597 0 0 0 0 8153754 8106545 0 0 0 3069399 2810041 11223153 10916586 501546 -207989 4920585 7740182 2796952 5046396 2123633 2693786 STEP BY STEP OFFERS EXCELLENCE IN THE CARE OF INDIVIDUALS AND FAMILIES WITH MENTAL HEALTH AND DEVELOPMENT DISORDERS TO BE ABLE TO LIVE, WORK, AND THRIVE IN THEIR COMMUNITY. 0 0 8266953 10496410 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 1030 PARTICIPANTS WERE SERVED BY SBSA PROGRAMS DURING THE 2013-2014 FISCAL YEAR. 8266953 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 1 0 0 0 0 0 0 0 0 0 1 5 0 1 299 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 0 0 X BETH SHULL 6144367837 445 E DUBLIN GRANVILLE RD BLDG Q WORTHINGTON OH 430853192 ED NIEBERDING BOARD CHAIR 0.50 X 0 0 0 ROBIN HAMMOND BOARD MEMBER 0.50 X 0 0 0 TRAVIS SWAIN BOARD PRESIDENT 0.50 X 0 0 0 MARY LYNN HOHMAN BOARD SECRETARY 0.50 X 0 0 0 WAYNE CHANG BOARD MEMBER 0.50 X 0 0 0 KEVIN WOLFE BOARD MEMBER 0.50 X 0 0 0 JOHN SOLOMON EXECUTIVE DIRECTOR 40.00 X 136814 0 1300 BETH SHULL EXECUTIVE DIRECTOR 40.00 X 133287 0 6500 270101 0 7800 2 0 0 0 APPLIED BEHAVIORAL SERVICES LLC 4850 MADISON ROAD CINCINNATI OH 45227 CONSULTING 410208 APPLIED BEHAVIORAL SERVICES DAYTON LLC 170 E SPRING VALLEY ROAD CENTERVILLE OH 45458 CONSULTING 247805 SHENNAH IMAGINATIONS LLC 4711 SEVEN LAKES PLACE POWELL OH 43065 CONSULTING 228203 COOK DEMERS & GLEASON LLC PO BOX 714 3 NORTH HIGH ST NEW ALBANY OH 43054 CONSULTING 107499 4 23707 23707 MENTAL HEALTH SERVICES 611710 7057430 7057430 OHIO DEPT OF EDUCATION 611710 3423185 3423185 OTHER PROGRAM REVENUE 611710 6955 6955 10487570 4626 4626 61966 53126 8840 8840 8840 BWC REFUND 611710 183854 183854 183854 10708597 10496410 0 188480 273232 273232 6420009 4991793 1428216 644851 514970 129881 768453 604478 163975 130500 48736 81764 56525 56525 837189 801052 36137 34428 29684 4744 146246 122122 24124 183620 152037 31583 723115 502505 220610 197466 197067 399 64607 64607 68694 56787 11907 46632 40206 6426 OTHER EXPENSES 151932 48467 103465 TRAINING AND EDUCATION 115074 110479 4595 PRINT COPY AND POSTAGE 32145 27715 4430 DUES PERMITS AND SUBSCR 21868 18855 3013 10916586 8266953 2649633 0 238 1266801 1457653 405760 2433297 1322567 30892 43010 5023898 374453 943972 4649445 54533 52599 4920585 7740182 2796952 1288151 3758245 2796952 5046396 X 2123633 2693786 2123633 2693786 4920585 7740182 X -207989 778142 X X 0 1 X 1 0 X 0 0 0 0 0 0 1 1501 0 0 1501 0 3372097 3372097 1127903 9640 1118263 124183 1544 122639 388836 352390 36446 10879 10879 0 4649445 X 10761723 53126 53126 10708597 0 10708597 10969712 53126 53126 10916586 0 10916586 PART X, LINE 2: THE 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, THE 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 THE SBSA HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS, INCLUDING ANY POSITION THAT WOULD PLACE THE SBSAS' EXEMPT STATUS IN JEOPARDY AS OF JUNE 30, 2014 AND 2013. THE FEDERAL TAX RETURNS OF THE SBSA FOR 2010, 2011, AND 2012 ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THE DUE DATE. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 53,126. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 53,126. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 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. SHENNAH IMAGINATIONS CO CONTRACTUAL 26078 0 FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS REVIEWED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR AND CONTROLLER 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 FOREFFECTIVE OVERSIGHT. FORM 990, PART VI, SECTION B, LINE 15A 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 1,550,662. IMPAIRMENT LOSS ON DEVELOPED SOFTWARE -772,520. FORM 990, PART XII, LINE 2C: THE ORGANIZATIONS INDEPENDENT AUDITOR OVERSIGHT OR SELECTION PROCESS HAS NOT CHANGED.