2024-07-29T14:30:14-05:00 2023-12-31 273858252 DEAN DORTON ALLEN FORD PLLC 810 WRIGHTS SUMMIT PARKWAY SUITE 300 FORT WRIGHT KY 41011 990 2023-01-01 310671799 STEPPING STONES INC STEP 5138314660 5650 GIVEN ROAD CINCINNATI OH 45243 CHRISTOPHER S ADAMS CHIEF EXECUTIVE OFFICER 5138314660 2024-07-29 1 0 EMIR HODZIC P01066591 8593313300 2024-07-29 2023 2024-08-08 14:25:15Z CHRISTOPHER S ADAMS 5650 GIVEN ROAD CINCINNATI OH 45243 4460184 0 X WWW.STEPPINGSTONESOHIO.ORG X 1963 OH TO INCREASE INDEPENDENCE, IMPROVE LIVES AND PROMOTE INCLUSION FOR CHILDREN AND ADULTS WITH DISABILITIES. 26 26 150 1124 0 0 1025691 909210 2844414 2691359 98780 125490 504250 610465 4473135 4336524 0 0 0 0 3171337 3252854 0 0 242867 1277184 1323684 4448521 4576538 24614 -240014 11912813 12290962 615229 561211 11297584 11729751 TO INCREASE INDEPENDENCE, IMPROVE LIVES AND PROMOTE INCLUSION FOR CHILDREN AND ADULTS WITH DISABILITIES. 0 0 3837662 2691359 YEAR-ROUND SERVICES/ACTIVITIES FOR INDIVIDUALS WITH DISABILITIES AND THEIR FAMILIES. THESE INCLUDE ADULT HABILITATION AND THERAPY SERVICES, STEP UP, RESIDENTIAL/DAY CAMP, ALTERNATIVE AUTISM PROGRAM AND WEEKEND RESPITE CARE. 3837662 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 4 0 150 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 26 26 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X X MELISSA GEIS 5138314660 5650 GIVEN ROAD CINCINNATI OH 45243 DEBRA CALEY PRESIDENT 5.00 1.00 X X 0 0 0 MATT HEMBERGER VICE PRESIDENT 10.00 X X 0 0 0 LEO DALLE MOLLE SECRETARY 1.00 1.00 X X 0 0 0 ROB ETHERINGTON TREASURER 1.00 X X 0 0 0 JEFF BIEBER TRUSTEE 1.00 X 0 0 0 DAVID ELTRINGHAM TRUSTEE 1.00 X 0 0 0 FRED FISCHER TRUSTEE 1.00 X 0 0 0 BRIAN FOLKE TRUSTEE 1.00 X 0 0 0 JAMIE GRIFFITHS TRUSTEE 1.00 X 0 0 0 TERRI HOGAN TRUSTEE 1.00 X 0 0 0 STEVE MENNEN TRUSTEE 1.00 X 0 0 0 KATHERINE MEZHER TRUSTEE 1.00 X 0 0 0 KATHY PETERSON TRUSTEE 1.00 X 0 0 0 JULIE RICHARDSON TRUSTEE 1.00 X 0 0 0 ELIZABETH ROGERS TRUSTEE 1.00 X 0 0 0 ADRIENNE RUSS TRUSTEE 1.00 X 0 0 0 JIM SHANAHAN TRUSTEE 1.00 X 0 0 0 JILDA VARGUS-ADAMS TRUSTEE 1.00 X 0 0 0 GWEN WALTON TRUSTEE 1.00 X 0 0 0 PATTY ZESCH TRUSTEE 1.00 X 0 0 0 ALGIS KONCIUS TRUSTEE 1.00 X 0 0 0 ERIN SAMSON BARNEY TRUSTEE 1.00 X 0 0 0 JOHN FAHRMEIER TRUSTEE 1.00 X 0 0 0 JOSEPH LINK TRUSTEE 1.00 X 0 0 0 M ALI HUSSAIN TRUSTEE 1.00 X 0 0 0 TIMOTHY HURLEY TRUSTEE 1.00 X 0 0 0 CHRIS ADAMS CHIEF EXECUTIVE OFFICER 45.00 1.00 X 170970 0 3460 KELLY CROW DIRECTOR OF DEVELOPMENT 40.00 X 122615 0 2947 MELISSA GEIS DIRECTOR OF FINANCE 40.00 X 112487 0 8394 406072 0 14801 3 0 1 0 0 9358 79810 820042 909210 PROGRAM SERVICES 624100 2571021 2571021 OTHER MISCELLANEOUS PR 624100 120338 120338 2691359 125490 125490 69401 0 69401 69401 69401 664724 79810 123660 541064 541064 4336524 2691359 0 735955 174430 147393 14827 12210 2606981 2202899 221593 182489 46115 37581 6325 2209 195624 175084 11737 8803 229704 198180 16979 14545 130222 77113 53045 64 20878 14978 5388 512 21954 17039 4079 836 302309 256963 45346 133759 98754 25812 9193 UTILITIES 164487 148038 11514 4935 MAINTENANCE AND REPAIRS 158094 125557 30229 2308 CONTRACTED SERVICES 110755 94950 15805 SUPPLIES 95857 89249 5863 745 185369 153884 27467 4018 4576538 3837662 496009 242867 1479014 2668722 651583 381564 59416 43000 170030 199942 40737 21862 5282515 2339745 3087351 2942770 5089778 5856844 1334904 176258 11912813 12290962 512324 485168 102905 76043 615229 561211 X 8728463 9845867 2569121 1883884 11297584 11729751 11912813 12290962 -240014 706909 -34728 0 X X 0 1 X 1 0 X 981513 1794712 1725195 1025691 909210 6436321 981513 1794712 1725195 1025691 909210 6436321 690281 5746040 203401 168755 193024 184100 194891 944171 605317 283739 492322 418930 541064 2341372 9721864 16009170 0.59100 0.61320 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2019 AMOUNT: $ 96,965. 2020 AMOUNT: $ 64,026. 2021 AMOUNT: $ 38,272. 2022 AMOUNT: $ 13,655. FUNDRAISING EVENT NET INCOME - 2019 AMOUNT: $ 508,352. 2020 AMOUNT: $ 219,713. 2021 AMOUNT: $ 454,050. 2022 AMOUNT: $ 405,275. 2023 AMOUNT: $ 541,064. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3167613 465255 3632868 3739156 -571543 3167613 3305920 433236 3739156 2894031 411889 3305920 2365388 528643 2894031 0.55000 0.45000 0 0 5282515 2339745 2942770 2942770 OPERATING LEASE LIABILITY 76043 76043 X PART V, LINE 4: FOR FUTURE BUILDING RENOVATIONS PART X, LINE 2: STEPPING STONES AND ITS WHOLLY-OWNED SUBSIDIARY, UCP, ARE OHIO NONPROFIT ORGANIZATIONS AS DESCRIBED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ARE EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED INCOME PURSUANT TO THE INTERNAL REVENUE CODE. THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF THE ACCOUNTING PRONOUNCEMENT RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ORGANIZATION RECOGNIZED NO INTEREST OR PENALTIES IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES FOR BOTH THE YEARS ENDED DECEMBER 31, 2023 AND 2022. IF THE SITUATION AROSE IN WHICH THE ORGANIZATION WOULD HAVE INTEREST TO RECOGNIZE, THEY WOULD RECOGNIZE THIS AS INTEREST EXPENSE AND PENALTIES WOULD BE RECOGNIZED IN OTHER EXPENSES. CURRENTLY, THE PRIOR THREE YEARS ARE OPEN UNDER FEDERAL AND STATE STATUTES OF LIMITATIONS AND REMAIN SUBJECT TO REVIEW AND CHANGE. THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAVE THEY BEEN CONTACTED BY THESE JURISDICTIONS. BASED ON THE EVALUATION OF THE ORGANIZATION'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISIONS FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAVE BEEN RECORDED FOR BOTH THE YEARS ENDED DECEMBER 31, 2023 AND 2022. BLOOM 382210 33965 348245 5642 22000 5711 19927 GOLF 127875 11200 116675 1600 14976 8947 3656 2 234449 34645 199804 4053 23405 1915 250 11578 744534 79810 664724 5653 44023 32862 5961 35161 123660 541064 X X X X 0 0 0 0 0 0 0 0 0 CHRIS ADAMS CHIEF EXECUTIVE OFFICER 170970 0 0 0 0 0 3460 0 0 0 174430 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS TRUSTEES (MEMBERS) THAT PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION USES CAMP ALLYN, A PROPERTY OF THE ROTARY CLUB OF CINCINNATI, AND AS A RESULT THEY HAVE A FEW SEATS ON THE BOARD IN WHICH THEY ELECT WHO WILL SERVE. FORM 990, PART VI, SECTION A, LINE 7B ALL DECISIONS OF THE BOARD ARE SUBJECT TO THE APPROVAL OF THE MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B UPON RECEIPT OF THE 990, THE FINANCE DIRECTOR REVIEWS THE RESULTS AS COMPARED TO THE FINANCIAL STATEMENTS AND THE PRIOR YEAR 990. THE 990 IS MADE AVAILABLE TO ALL MEMEBERS OF THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY STAFF, DIRECTORS, AND EMPLOYEES ARE ASKED TO SIGN A CONFLICT OF INTEREST POLICY. ALL SIGNED DOCUMENTS ARE REVIEWED AND KEPT ON FILE. IF A CONFLICT IS DISCOVERED, THE MEMBER WITH A CONFLICT CANNOT DISCUSS OR VOTE ON THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION USES A COMPENSATION COMMITTEE AND THE UNITED WAY EMPLOYEE COMPENSATION SURVEY ALONG WIHT THE FORM 990 OF OTHER ORGANIZATIONS IN ORDER TO DETERMINE COMPENSATION AMOUNTS. COMPENSATION AMOUNTS ARE SUBJECT TO BOARD APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 THIS INFORMATION IS EITHER AVAILABLE ON THE AGENCY'S WEBSITE OR IS MADE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR. UNITED CEREBRAL PALSY OF GREATER CINCINNATI INC 2300 DREX AVENUE CINCINNATI OH 45212 310552291 SEE SECTION VII OH 501(C)(3) LINE 12A, I STEPPING STONES INC 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: NAME OF RELATED ORGANIZATION: UNITED CEREBRAL PALSY OF GREATER CINCINNATI, INC. PRIMARY ACTIVITY: TO INCREASE INDEPENDENCE, IMPROVE LIVES AND PROMOTE INCLUSION FOR CHILDREN AND ADULTS WITH DISABILITIES.