2014-02-15T12:33:18-06:00 2013-06-30 351476702 BRADY WARE & SCHOENFELD INC 10 WEST BROAD SUITE 1500 COLUMBUS OH 43215 990 2012-07-01 010684796 STEP BY STEP ACADEMY INC STEP 6144367837 445 E DUBLIN GRANVILLE RD BLDG G WORTHINGTON OH 430853192 JOHN SOLOMON 6144367837 2014-02-14 1 BETTY COLLINS P00602371 6148857407 2014-02-14 2012 2015-11-30 17:44:51Z JOHN SOLOMON 445 E DUBLIN GRANVILLE RD BLDG G WORTHINGTON OH 430853192 11724699 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 5 299 1 0 0 4597 2301 10424243 11722398 3869 0 0 0 10432709 11724699 0 0 0 0 7334638 8153754 0 0 0 2446988 3069399 9781626 11223153 651083 501546 4620992 4920585 2998905 2796952 1622087 2123633 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 8768562 11722398 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 625 PARTICIPANTS WERE SERVED BY SBSA PROGRAMS DURING THE 2012-2013 FISCAL YEAR. 8768562 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 9 0 1 299 1 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 0 0 1 0 0 X BETH SHULL CONTROLLER 6144367837 445 E DUBLIN GRANVILLE RD BLDG G WORTHINGTON OH 430853192 MICHELE LAMARCHE 40.00 X 0 90000 0 JOHN SOLOMON 40.00 X 0 0 0 MARY LYNN HOHMAN 0.50 X 0 0 0 ED NIEBERDING 0.50 X 0 0 0 ROBIN HAMMOND 0.50 X 0 0 0 TRAVIS SWAIN 0.50 X 0 0 0 0 90000 0 0 0 0 0 APPLIED BEHAVIORAL SERVICES LLC 4850 MADISON ROAD CINCINNATI OH 45227 CONSULTING 220255 APPLIED BEHAVIOR SERVICES DAYTON LLC 170 E SPRING VALLEY ROAD CENTERVILLE OH 45458 CONSULTING 114231 2 2301 2301 MENTAL HEALTH SERVICES 611710 8289435 8289435 OHIO DEPT OF EDUCATION 611710 3423489 3423489 OTHER PROGRAM REVENUE 611710 9474 9474 11722398 11724699 11722398 0 0 90000 90000 6536814 5342982 1193832 712303 574306 137997 814637 656815 157822 120025 120025 64745 57408 7337 1501 1501 905999 552036 353963 77897 67505 10392 186117 156377 29740 234306 187199 47107 953359 681746 271613 154244 151935 2309 49314 42735 6579 33178 28752 4426 TRAINING AND EDUCATION 196440 188332 8108 OTHER EXPENSES 37209 32715 4494 PRINT COPY AND POSTAGE 33611 29127 4484 DUES PERMITS AND SUBSCR 21454 18592 2862 11223153 8768562 2454591 0 1061 238 1059079 1457653 3172607 2433297 80566 30892 1250265 306293 278146 943972 29533 54533 4620992 4920585 2998905 2796952 2998905 2796952 X 1622087 2123633 1622087 2123633 4620992 4920585 501546 0 X X 0 1 X 1 0 X 0 0 0 0 0 0 1 1501 0 0 1501 0 EXPLANATION OF LOBBYING ACTIVITIES: PART II-B, LINE 1: INCLUDED WITHIN PROFESSIONAL FEES ARE 896703 79257 817446 342683 216157 126526 10879 10879 0 943972 X 11724699 0 11724699 0 11724699 11223153 0 11223153 0 11223153 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 2013 AND 2012. THE FEDERAL TAX RETURNS OF SBSA FOR 2009, 2010, AND 2011 ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THE DUE DATE. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION 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 341391 CONSULTING AND MANAGEMENT. 0 MASTERMIND LEARNING LLC CONTRACTUAL 91155 AUTISM DATA COLLECTION, EDUCATIONAL MATERIALS AND TRAINING. 0 APPLIED BEHAVIORAL SERVICES DAYTON LLC CONTRACTUAL 186542 AUTISM DATA COLLECTION, EDUCATIONAL MATERIALS AND TRAINING. 0 MASTERMIND EDUCATIONAL MATERIALS LLC LLC MEMBER NONE 0 SPECTRUM ABA TECHNOLOGIES LLC LLC MEMBER NONE 0 APPLIED BEHAVIORAL SERVICES LLC CONTRACTUAL CONSULTING 0 THE FORMER EXECUTIVE DIRECTOR OF THE ORGANIZATION HAS VARIOUS RELATIONSHIPS FOR BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS AS A SHAREHOLDER AND LLC MEMBER WITH AN OWNERSHIP INTEREST IN THE RELATED PASS-THROUGH ENTITIES INCLUDED IN PART IV LINES 1-6. THE FORMER EXECUTIVE DIRECTOR HAS AN AFFILIATION WITH THE RELATED PASS-THROUGH ENTITY INCLUDED IN PART IV LINE 7. ALL TRANSACTION AMOUNTS REPORTED IN PART IV COLUMN (C) ARE ANNUAL PAYMENTS AND ACCRUED AMOUNTS FOR THE FISCAL YEAR BEGINNING JULY 1, 2012 AND ENDING JUNE 30, 2013. THE FORMER EXECUTIVE DIRECTOR ALSO RECEIVED FROM THE RELATED PASS-THROUGH ENTITY INCLUDED IN PART IV LINE 1 AS COMPENSATION FOR SERVICES RENDERED A 2012 FORM W-2 FOR 90,000. 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, 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 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 XII, LINE 2C: THE ORGANIZATIONS INDEPENDENT AUDITOR OVERSIGHT OR SELECTION PROCESS HAS NOT CHANGED.