ONE STEP BEYOND INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: ONE STEP BEYOND INC (EIN 86-1036448)
Tax period: 2024-07-01 to 2025-06-30
Filed: 2026-05-15
IRS object ID: 202611359349309071
Schema version: 2024v5.5
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 G
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-05-15T12:51:05-05:00	ReturnTs
Tax Period End	2025-06-30	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 ADVISORS 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	2024-07-01	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	PO BOX 1022	AddressLine1Txt
City	PEORIA	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	853801022	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JEFFREY SWANSON	PersonNm
Person Title	CHIEF EXECUTIVE OFFICER	PersonTitleTxt
Phone	6232152449	PhoneNum
Signature	2026-05-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KRISTEN M BASS	PreparerPersonNm
PTIN	P01247587	PTIN
Phone	6022646835	PhoneNum
Preparation	2026-05-15	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JEFFREY SWANSON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1022	AddressLine1Txt
City	PEORIA	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	853801022	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$22,276,175	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	9	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	665	TotalEmployeeCnt
Total Volunteers	20	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,771,843	PYContributionsGrantsAmt
CY Contributions Grants	$3,065,826	CYContributionsGrantsAmt
PY Program Service Revenue	$16,616,967	PYProgramServiceRevenueAmt
CY Program Service Revenue	$18,603,703	CYProgramServiceRevenueAmt
PY Investment Income	$109,987	PYInvestmentIncomeAmt
CY Investment Income	$261,539	CYInvestmentIncomeAmt
PY Other Revenue	$104,682	PYOtherRevenueAmt
CY Other Revenue	$119,637	CYOtherRevenueAmt
PY Total Revenue	$18,603,479	PYTotalRevenueAmt
CY Total Revenue	$22,050,705	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	$12,935,023	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$14,486,513	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$33,000	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$33,000	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$239,358	CYTotalFundraisingExpenseAmt
PY Other Expenses	$5,686,747	PYOtherExpensesAmt
CY Other Expenses	$6,269,467	CYOtherExpensesAmt
PY Total Expenses	$18,654,770	PYTotalExpensesAmt
CY Total Expenses	$20,788,980	CYTotalExpensesAmt
PY Revenues Less Expenses	-$51,291	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,261,725	CYRevenuesLessExpensesAmt
Total Assets BOY	$12,903,868	TotalAssetsBOYAmt
Total Assets EOY	$20,683,247	TotalAssetsEOYAmt
Total Liabilities BOY	$9,196,040	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$15,713,694	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,707,828	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$4,969,553	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	$13,260,926	ExpenseAmt
Revenue	$14,502,616	RevenueAmt
Desc	LIFE SKILLS DAY TRAINING AND RECREATIONAL PROGRAMS FOR ADULTS WHO HAVE INTELLECTUAL/DEVELOPMENTAL DISABILITIES.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$2,474,107	ExpenseAmt
Revenue	$2,705,771	RevenueAmt
Desc	VOCATIONAL TRIANING AND EMPLOYMENT (INCLUDING IN THE CULINARY ARTS) FOR ADULTS WHO HAVE INTELLECTUAL/DEVELOPMENTAL DISABILITIES.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$1,351,665	ExpenseAmt
Revenue	$1,478,228	RevenueAmt
Desc	AT-HOME CARE, HABILITATION, AND RESPITE SERVICES FOR ADULTS WHO HAVE INTELLECTUAL/DEVELOPMENTAL DISABILITIES.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$17,086,698	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	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	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	Yes (1)	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	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	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	Yes (1)	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	10	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	665	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
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
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	9	GoverningBodyVotingMembersCnt
Independent Voting Member	8	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	0	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	Yes (1)	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	JEFFREY SWANSON	PersonNm
Phone	6232152449	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1022	AddressLine1Txt
City	PEORIA	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85380	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
MARY LOU MICHEAELS
DIRECTOR, CHAIR	1.00	5.00	Yes (X)	Yes (X)	$0	$0	$0
MIMI ROGERS - DIRECTOR
SECRETARY, CONSULTANT	5.00	5.00	Yes (X)	Yes (X)	$18,364	$0	$0
PHIL CUSSEN
DIRECTOR, TREASURER (TO FEB. 2025)	1.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
CHRIS CURTISS
DIRECTOR (TO DEC. 2024)	1.00		Yes (X)		$0	$0	$0
EDWARD K MORAN III
DIRECTOR	1.00		Yes (X)		$0	$0	$0
EDWARD SCHWEITZER
DIRECTOR	1.00		Yes (X)		$0	$0	$0
HUGH KNOELL
DIRECTOR (TO FEB. 2025)	1.00		Yes (X)		$0	$0	$0
JAMES TONKIN
DIRECTOR	1.00		Yes (X)		$0	$0	$0
JEFF PECK
DIRECTOR (TO DEC. 2024)	1.00		Yes (X)		$0	$0	$0
JENNIE S BADER
DIRECTOR (TO FEB. 2025)	1.00		Yes (X)		$0	$0	$0
JOSEPH ROGERS SR
DIRECTOR (TO DEC. 2024)	1.00	1.00	Yes (X)		$0	$0	$0
MARC FOSSE
DIRECTOR	1.00		Yes (X)		$0	$0	$0
STEPHANIE HAYES
DIRECTOR (TO DEC. 2024)	1.00		Yes (X)		$0	$0	$0
TRAVIS MCGANN
DIRECTOR	1.00		Yes (X)		$0	$0	$0
HOWARD SOBELMAN
DIRECTOR (FROM SEPT. 2024)	1.00		Yes (X)		$0	$0	$0
ANNA SEPIC
DIRECTOR (FROM FEB. 2025)	1.00		Yes (X)		$0	$0	$0
MADISON BLANTON
CEO	50.00	5.00		Yes (X)	$120,335	$0	$17,130
JOSEPH ROGERS III
CFO (TO AUG. 2025)	50.00	5.00		Yes (X)	$120,413	$0	$4,452

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$259,112	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$21,582	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	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
Fundraising	$166,276	FundraisingAmt
Government Grants	$142,074	GovernmentGrantsAmt
All Other Contributions	$2,757,476	AllOtherContributionsAmt
Noncash Contributions	$11,196	NoncashContributionsAmt
Total Contributions	$3,065,826	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONTRACTED SERVICES	624100	$17,961,165	$17,961,165
PROGRAM FEES	624100	$642,538	$642,538

Field	Value	IRS element (for citing)
Total Program Service Revenue	$18,603,703	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$27,606	TotalRevenueColumnAmt
Exclusion	$27,606	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$271,988	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$38,055	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$233,933	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$233,933	TotalRevenueColumnAmt
Exclusion	$233,933	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$97,415	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$166,276	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$97,415	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$171,225	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$90,000	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$81,225	TotalRevenueColumnAmt
Related Or Exempt Func Income	$81,225	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
INSURANCE PROCEEDS	561499	$27,608	$27,608
OTHER INCOME	561499	$10,804	$9,117	$1,687

Field	Value	IRS element (for citing)
Other Revenue Total	$38,412	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$22,050,705	TotalRevenueColumnAmt
Related Or Exempt Func Income	$18,686,615	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$298,264	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$262,330	TotalAmt
Program Services	$229,843	ProgramServicesAmt
Management And General	$29,912	ManagementAndGeneralAmt
Fundraising	$2,575	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$12,638,814	TotalAmt
Program Services	$11,073,598	ProgramServicesAmt
Management And General	$1,441,140	ManagementAndGeneralAmt
Fundraising	$124,076	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$35,757	TotalAmt
Program Services	$31,329	ProgramServicesAmt
Management And General	$4,077	ManagementAndGeneralAmt
Fundraising	$351	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$430,947	TotalAmt
Program Services	$377,577	ProgramServicesAmt
Management And General	$49,139	ManagementAndGeneralAmt
Fundraising	$4,231	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$1,118,665	TotalAmt
Program Services	$954,208	ProgramServicesAmt
Management And General	$152,757	ManagementAndGeneralAmt
Fundraising	$11,700	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$3,693	TotalAmt
Program Services	$3,693	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$12,650	TotalAmt
Management And General	$12,650	ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$33,000	TotalAmt
Fundraising	$33,000	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$360,497	TotalAmt
Program Services	$165,453	ProgramServicesAmt
Management And General	$194,908	ManagementAndGeneralAmt
Fundraising	$136	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$41,337	TotalAmt
Program Services	$1,269	ProgramServicesAmt
Management And General	$17,547	ManagementAndGeneralAmt
Fundraising	$22,521	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$100,631	TotalAmt
Program Services	$35,772	ProgramServicesAmt
Management And General	$63,644	ManagementAndGeneralAmt
Fundraising	$1,215	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$91,753	TotalAmt
Program Services	$16,397	ProgramServicesAmt
Management And General	$71,075	ManagementAndGeneralAmt
Fundraising	$4,281	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$2,500,063	TotalAmt
Program Services	$2,126,145	ProgramServicesAmt
Management And General	$371,454	ManagementAndGeneralAmt
Fundraising	$2,464	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,777,630	TotalAmt
Program Services	$1,356,547	ProgramServicesAmt
Management And General	$413,989	ManagementAndGeneralAmt
Fundraising	$7,094	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$12,537	TotalAmt
Program Services	$5,332	ProgramServicesAmt
Management And General	$5,507	ManagementAndGeneralAmt
Fundraising	$1,698	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$481,386	TotalAmt
Program Services	$4,814	ProgramServicesAmt
Management And General	$476,572	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
PROGRAM SERVICES	$609,060	$564,532	$35,980	$8,548
OTHER PERSONNEL EXPENSE	$110,210	$40,306	$67,919	$1,985
CATERING EVENTS	$74,697	$73,021		$1,676
OTHER EVENTS	$16,735	$8,308	$8,427

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$76,588	TotalAmt
Program Services	$18,554	ProgramServicesAmt
Management And General	$46,227	ManagementAndGeneralAmt
Fundraising	$11,807	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$20,788,980	TotalAmt
Program Services	$17,086,698	ProgramServicesAmt
Management And General	$3,462,924	ManagementAndGeneralAmt
Fundraising	$239,358	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$348,245	BOYAmt
EOY	$869,385	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$699,138	BOYAmt
EOY	$217,322	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,880,117	BOYAmt
EOY	$774,192	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$6,463	BOYAmt
EOY	$6,463	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$215,342	BOYAmt
EOY	$62,940	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$5,716,027	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,701,341	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$926,667	BOYAmt
EOY	$3,014,686	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$8,827,896	BOYAmt
EOY	$15,738,259	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$12,903,868	BOYAmt
EOY	$20,683,247	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$265,756	BOYAmt
EOY	$129,539	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$366,323	BOYAmt
EOY	$40,426	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$8,563,961	BOYAmt
EOY	$15,543,729	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$9,196,040	BOYAmt
EOY	$15,713,694	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	$3,111,052	BOYAmt
EOY	$4,786,227	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$596,776	BOYAmt
EOY	$183,326	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,707,828	BOYAmt
EOY	$4,969,553	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$12,903,868	BOYAmt
EOY	$20,683,247	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$1,261,725	ReconcilationRevenueExpnssAmt
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)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

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	$807,182	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,461,316	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,416,052	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,771,843	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,065,826	CurrentTaxYearAmt
Total	$11,522,219	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$807,182	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,461,316	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,416,052	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,771,843	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,065,826	CurrentTaxYearAmt
Total	$11,522,219	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$1,488,545	SubstantialContributorsTotAmt
Public Support Total170	$10,033,674	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,021	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,195	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$21,583	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$46,036	CurrentTaxYearMinus1YearAmt
Current Tax Year	$27,606	CurrentTaxYearAmt
Total	$100,441	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$37,194	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$612	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$22,154	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$15,544	CurrentTaxYearMinus1YearAmt
Current Tax Year	$36,725	CurrentTaxYearAmt
Total	$112,229	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$11,734,889	TotalSupportAmt
Gross Receipts Rltd Activities	$69,341,956	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.85500	PublicSupportCY170Pct
Public Support PY170	0.98220	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	INSURANCE PROCEEDS - 2020 AMOUNT: $ 35,947. 2022 AMOUNT: $ 22,154. MISCELLANEOUS REVENUE - 2020 AMOUNT: $ 1,247. 2021 AMOUNT: $ 612. 2023 AMOUNT: $ 15,544. 2024 AMOUNT: $ 36,725.	ExplanationTxt

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	$1,720,449	OtherCostOrOtherBasisAmt
Book Value	$1,720,449	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$481,796	OtherCostOrOtherBasisAmt
Depreciation	$340,268	DepreciationAmt
Book Value	$141,528	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$612,774	OtherCostOrOtherBasisAmt
Depreciation	$368,723	DepreciationAmt
Book Value	$244,051	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$271,648	OtherCostOrOtherBasisAmt
Depreciation	$214,334	DepreciationAmt
Book Value	$57,314	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,629,360	OtherCostOrOtherBasisAmt
Depreciation	$1,778,016	DepreciationAmt
Book Value	$851,344	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$3,014,686	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
SECURITY DEPOSITS	$194,530
OPERATING LEASE RIGHT-OF-USE ASSET	$15,543,729

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$15,738,259	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	RIGHT-OF USE OPERATING LEASE LIABILITIES	Desc
Amt	$15,543,729	Amt

Field	Value	IRS element (for citing)
Total Liability	$15,543,729	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$22,148,120	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$22,148,120	RevenueSubtotalAmt
Other Revenues Not Included	-$97,415	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$97,415	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$22,050,705	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$20,886,395	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$97,415	OtherExpensesIncludedAmt
Expenses Not Reported	$97,415	ExpensesNotReportedAmt
Expenses Subtotal	$20,788,980	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$20,788,980	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	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, 2025 AND 2024. 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 JUNE 30, 2022.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	DIRECT EXPENSES FROM FUNDRAISING EVENT -97,415.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	DIRECT EXPENSES FROM FUNDRAISING EVENT 97,415.

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	Yes (X)	MailSolicitationsInd
Email Solicitations	Yes (X)	EmailSolicitationsInd
Phone Solicitations	Yes (X)	PhoneSolicitationsInd
In Person Solicitations	Yes (X)	InPersonSolicitationsInd
Solicitation Of Non Govt Grants	Yes (X)	SolicitationOfNonGovtGrantsInd
Solicitation Of Govt Grants	Yes (X)	SolicitationOfGovtGrantsInd
Special Fundraising Events	Yes (X)	SpecialFundraisingEventsInd
Agrmt Prof Fundraising Acty	Yes (1)	AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Organization Business Name OrganizationBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESOLUTE NONPROFIT CONSULTING	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9456 W POTTER DR	AddressLine1Txt
City	PEORIA	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85380	ZIPCd

Field	Value	IRS element (for citing)
Activity	GRANT WRITING	ActivityTxt
Fundraiser Control Of Funds	0	FundraiserControlOfFundsInd
Gross Receipts	$295,854	GrossReceiptsAmt
Retained By Contractor	$33,000	RetainedByContractorAmt
Net To Organization	$262,854	NetToOrganizationAmt

Field	Value	IRS element (for citing)
Total Gross Receipts	$295,854	TotalGrossReceiptsAmt
Total Retained By Contractors	$33,000	TotalRetainedByContractorsAmt
Total Net To Organization	$262,854	TotalNetToOrganizationAmt
Licensed States	AZ	LicensedStatesCd
Licensed States	CA	LicensedStatesCd

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	HELP US GROW GALA	Event1Nm
Gross Receipts Event1	$263,691	GrossReceiptsEvent1Amt
Charitable Contri Event1	$166,276	CharitableContriEvent1Amt
Gross Revenue Event1	$97,415	GrossRevenueEvent1Amt
Non Cash Prizes Event1	$4,188	NonCashPrizesEvent1Amt
Rent Facility Costs Event1	$57,289	RentFacilityCostsEvent1Amt
Food And Beverage Event1	$5,284	FoodAndBeverageEvent1Amt
Entertainment Event1	$2,156	EntertainmentEvent1Amt
Other Direct Expenses Event1	$28,498	OtherDirectExpensesEvent1Amt
Gross Receipts Total	$263,691	GrossReceiptsTotalAmt
Charitable Contributions Tot	$166,276	CharitableContributionsTotAmt
Gross Revenue Total Events	$97,415	GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events	$4,188	NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events	$57,289	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$5,284	FoodAndBeverageTotalEventsAmt
Entertainment Total Events	$2,156	EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events	$28,498	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$97,415	DirectExpenseSummaryEventsAmt
Net Income Summary	$0	NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 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. IF THERE IS ADEQUATE TIME, A COPY OF THE 990 IS EMAILED TO THE BOARD FOR REVIEW BEFORE FILING; OTHERWISE THE BOARD WILL BE PROVIDED A COPY AT THE TIME THE ORGANIZATION FILES ITS 990 WITH THE IRS.
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

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Total IncomeTotalIncomeAmt	End Of Year AssetsEndOfYearAssetsAmt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt
NIKKI'S NEXT STEP LLC
PO BOX 1022	PEORIA	AZ	85380	872763896	DISABILITY HOUSING	AZ	$1,848,782	$1,746,437	OSBI
NIKKI'S NEXT STEP HOA LLC
PO BOX 1022	PEORIA	AZ	85380	872786084	DISABILITY HOUSING	AZ		$1,492	OSBI
NIKKI'S NEXT STEP SERVICES LLC
PO BOX 1022	PEORIA	AZ	85380	872694400	DISABILITY HOUSING	AZ		$1,424	OSBI