2025-08-12T10:48:01-07:00 2024-12-31 522459404 THE LIVESAY GROUP PLLC 185 Pasadena Drive Suite 255 LEXINGTON KY 40503 990 2024-01-01 611313872 Step by Step Inc STEP 8592587837 P O Box 593 Lexington KY 40588 LaTanya Torp Executive Director 8592587837 2025-08-12 true true Bobby Livesay P00496344 8592961913 2025-08-12 2024 2025-03-06 01:10:19Z LaTanya Torp PO Box 593 Lexington KY 40588 629352 false X https://sbslex.org X 1996 KY The organization is designed to reach out and support young unwed mothers from ages 12-24. 12 12 7 333 0 0 483111 601792 0 4226 7115 0 0 487337 608907 0 0 336737 342302 0 30642 162235 165617 498972 507919 -11635 100988 563771 667909 25 1252 563746 666657 The organization is designed to reach out and support young unwed mothers from ages 12-24. false false 135173 0 304454 Revive Night in-person programming six times per month, which includes short life skill workshops (spiritual formation, parenting, domestic violence prevention, child abuse prevention and more)and dedicated Revive Kids childrens programming. Weekly support groups, case management and crisis intervention, and workforce development practices. Every in-person event includes free transportation and childrens programming. 81104 0 182672 Level Up Series includes life skills courses, goal setting, mentoring, financial literacy, and more. Every in-person event includes free transportation and childrens programming. 54068 0 121781 Moms Pantry Basic Needs provision including diapers, wipes, toiletries, gas cards and bus passes. Housing and mental health resource referrals. 270345 true true false false false false false false false true true false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false 0 0 7 true false false false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true false false false KY X X LaTanya Torp 8592587837 3320 Tates Creek Rd Suite 200 Lexington KY 40502 X LaTanya Torp Executive Director 40.00 X 82000 0 0 Candace Smith Secretary 1.00 X X 0 0 0 Jena McNeill Treasurer 1.00 X X 0 0 0 Lindsey DeMoss Board Member 1.00 X 0 0 0 Sarah Fink Vice President 1.00 X X 0 0 0 Tiffany Wheeler President 1.00 X X 0 0 0 Christi Hayne Board Member 1.00 X 0 0 0 Lindsey Clem Board Member 1.00 X 0 0 0 Bradley Thomas Board Member 1.00 X 0 0 0 Tiffany Masden Board Member 1.00 X 0 0 0 Alexandra Herald Board Member 1.00 X 0 0 0 Tiffany Yahr JD Board Member 1.00 X 0 0 0 82000 false false false 54621 547171 601792 7115 0 0 20445 54621 20445 0 0 0 608907 7115 0 0 81999 27333 27333 27333 227947 174947 53000 0 8212 5360 2129 723 24144 15757 6258 2129 1013 0 1013 0 559 559 0 0 5196 0 5196 0 31496 0 31496 0 3044 1522 1522 0 23025 11513 11512 0 32798 0 32798 0 Client Programs 32061 32061 0 0 Telephone 6977 0 6977 0 Payroll Processing 1534 0 1534 0 Professional Development 4820 0 4820 0 23094 1293 21344 457 507919 270345 206932 30642 115645 112841 212936 316928 233517 110189 128859 123328 106331 114812 563771 667909 25 1252 25 1252 X 452053 551845 111693 114812 563746 666657 563771 667909 X 100988 1923 X false false false X 0 336372 414631 325517 483111 601792 2161423 0 0 336372 414631 325517 483111 601792 2161423 507199 1654224 0 4410 4226 7115 15751 0 0 2177174 0.75980 0.70560 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 106331 500 8540 559 114812 92749 1000 13068 486 106331 104293 1500 -12564 480 92749 81162 5000 18606 475 104293 74137 150 7227 352 81162 145859 50807 95052 87658 59382 28276 123328 Step Into Beautiful 60041 60041 334 2000 12610 3558 Radiant and Resilient Brunch and Anniversary Celebration 15025 15025 100 513 1330 75066 75066 434 2000 13123 4888 20445 54621 Pt VI, Line 11b The organization emails a copy of the 990 to the Board prior to filing. Pt XI Rounding Pt VI, Line 12c Step By Step staff should operate free from any conflicts of interest that may affect their work for the organization. Step By Step positions should not be used for personal gain or advantage. Business transactions between Step By Step and staff members or entities related to staff members are prohibited unless the following conditions are met: 1. The transaction is determined by all parties involved to be in the best interest of Step By Step. 2. Evidence shows that the transaction is fair to Step By Step. If requested by the board of directors, a competitive bid or comparable valuation should be obtained. 3. A transaction of greater than $2,500 is approved by Step By Steps full board. 4. The transaction is fully disclosed in the financial statements. 5. The related party is excluded from the discussion and approval of the transaction. Staff and Board should annually sign a Conflict of Interest Disclosure Form. Step By Step staff may serve other causes while serving Step By Step, but should consider the potential for conflict before assisting an organization with principles divergent from those of this Christian establishment. Material that belongs to Step By Step may not be used by staff for personal benefit. Unless an individual agreement is reached, any material produced while working on behalf of Step By Step is the property of the organization. Staff members should not function as representatives for Step By Step when their personal interest may conflict with the interest of the organization. Staff members acceptance of gifts (unless of minimal value) from outside parties should be discussed with the Executive Director if the value of the gift exceeds $25. Personal relationships beyond a mentor/client relationship between Step By Step staff members or volunteers and clients or those related to clients are strictly prohibited, as they pose a significant conflict of interest for the staff involved. If this situation occurs, the staff member or volunteer concerned should immediately discontinue services to the client, explaining the potential for unnecessary conflict. Services for the client will be transferred to a different staff member or volunteer without conflict. Other Document Retention and Destruction Policy: It is the policy of Step By Step to retain records as required by law and to destroy them when appropriate according to the following Records Retention Schedule. This policy ensures that necessary records and documents are adequately protected and maintained and ensures that records that are no longer needed or are of no value are discarded at the proper time. In addition, this policy aids employees in understanding their obligations in retaining electronic documents including email, web files, text files, sound and movie files, PDF documents, and all Microsoft Office or other formatted files. The Director of Operations (DOO) is the individual in charge of the administration of this policy and the implementation of processes and procedures to ensure that the Record Retention Schedule is followed. This individual is also authorized to: make modifications to the Record Retention Schedule to ensure that it is in compliance with local, state, and federal laws and includes the appropriate document and record categories for SBS; monitor local, state, and federal laws affecting record retention; annually review the record retention and disposal program; and monitor compliance with this policy. In the event Step By Step is served with any subpoena or request for documents or any employee becomes aware of a governmental investigation or audit concerning Step By Step or the commencement of any litigation against or concerning Step By Step, the employee will inform the DOO and any further disposal of documents will be suspended until the DOO, with the advice of counsel, determines otherwise. The DOO will take such steps as is necessary to promptly inform all staff of any suspension in the further disposal of documents. This policy applies to all physical records generated in the course of Step By Steps operation, including both original documents and reproductions. It also applies to the electronic documents described in the first paragraph of this policy. The Record Retention Schedule is organized as follows: 1. Accounting and Finance 2. Contracts 3. Corporate Records 4. Electronic Documents 5. Payroll Documents 6. Personnel Records 7. Property Records 8. Tax Records 9. Contribution Records 10. General The following are some common retention periods. These apply to both physical and electronic documents. If no physical copy of an electronic document is retained, the means to read the electronic document must also be retained. ACCOUNTING AND FINANCE Record Type Retention Period 1099s Permanent Accounts Payable & Accounts Receivable ledgers and schedules 7 years Annual Audit Reports and Financial Statements Permanent Annual Audit Records, including work papers and other documents that relate to the audit 7 years after completion of audit Annual Reports Permanent Authorizations and Appropriations for Expenditures 3 years Bank Deposit Slips 1 year Bank Statements 7 years Budgets 3 years Cash Disbursements Journal Permanent Cash Receipts Journal Permanent Chart of Accounts Permanent Checks (canceled), general 7 years Checks (canceled) for important payments such as taxes, purchases of property, special contracts, etc. Checks should be filed with the papers pertaining to the underlying transaction. Permanet Claims and Litigation Files 10 years Depreciation Schedules Permanent Employee Expense Reports 7 years Financial Statements (annual) Permanent Financial Statements (interim/internal) Permanent General Ledgers Permanent Insurance Policies (current) Permanent Insurance Policies (expired) 3 years Investment Records 7 years after sale of investment Invoices 3 years Leases 10 years Notes Receivable Ledgers and Schedules 7 years CONTRACTS Record Type Retention Period Contracts and Related Correspondence (including any proposal that resulted in the contract and all other supportive documentation 10 years after expiration or termination Copyright, Patent, and Trademark Registrations Permanent Patents, Copyrights, Licenses, Agreements, Bills of Sale, Permits, Liabilities, etc. 3 years or life of document Supporting Correspondence and Notes Regarding Patents, Copyrights, Licenses, Agreements, Bills of Sale, Permits, Liabilities, etc. 3 years if longer than the life of principal document it supports CORPORATE RECORDS Record Type Retention Period Corporate Records (minute books, signed minutes of the Board and all committees, corporate seals, articles of incorporation, bylaws, annual corporate reports) Permanent Licenses and Permits Permanent PAYROLL DOCUMENTS Record Type Retention Period Employee Deduction Authorizations 4 years after termination Payroll Deductions Termination + 7 years W-2 and W-4 Forms Termination + 7 years Garnishments, Assignments, Attachments Termination + 7 years Payroll Registers (gross and net) 7 years Time Cards/Sheets 2 years Unclaimed Wage Records 6 years Pension/Profit-Sharing Plans Permanent PERSONNEL RECORDS Record Type Retention Period Accident Reports and Claims (settled cases) 10 years Commissions/Bonuses/Incentives/ Awards 7 years EEO I / EEO 2 ? Employer Information Reports 2 years after superseded or filing (whichever is longer) Employee Earnings Records Separation + 7 years Employee Handbooks 1 copy kept permanently Employee Personnel Records (including individual attendance records, application forms, job or status change records, performance evaluations, termination papers, withholding information, garnishments, test results, training and qualification records) 6 years after separation Employment Applications 4 years Employment Contracts ? Individual 7 years after separation Employment Records ? Correspondence with Employment Agencies and Advertisements for Job Openings 3 years from date of hiring decision Employment Records ? All Non-Hired Applicants (including all applications and resumes ? whether solicited or unsolicited, results of post-offer, pre-employment physicals, results of background investigations, if any, related correspondence) 2-4 years (4 years if file contains any correspondence which might be construed as an offer) Job Descriptions 3 years after superseded Personnel Count Records 3 years Forms I-9 3 years after hiring, or 1 year after separation if later Termination Records Permanent REAL PROPERTY RECORDS Record Type Retention Period Correspondence, Property Deeds, Assessments, Licenses, Rights of Way, etc. Permanent Property Insurance Policies Current Year Purchases, Including Title Abstracts, Opinions, Insurance Policies, Sales Agreements, Mortgages, and Deeds 20 years TAX RECORDS Record Type Retention Period Tax-Exemption Documents and Related Correspondence Permanent IRS Rulings Permanent Excise Tax Records 7 years Payroll Tax Records 7 years Tax Bills, Receipts, Statements 7 years Tax Returns ? Income, Franchise, Property Permanent Tax Workpaper Packages ?Originals 7 years Sales/Use Tax Records 7 years Sales Use Tax Returns 10 years Annual Information Returns ? Federal and State Permanent IRS or other Government Audit Records Permanent CONTRIBUTION RECORDS Record Type Retention Period Records of Contributions Permanent Documents Evidencing Terms, Conditions or Restrictions on Gifts Permanent GENERAL Record Type Retention Period Correspondence (general) 3 years Correspondence (legal and important matters) Permanent Manuscripts 2 years Publications Permanent Rosters Permanent Other ) Whistle-Blower Policy: It is the policy of SBS to be committed to the highest possible standards of ethical, moral, and legal conduct. Therefore, if any employee has a concern about suspected misconduct, dishonesty, and fraud, he or she will be protected from reprisals or victimization for whistle blowing in good faith. Any person knowing of or having suspicion of misconduct, dishonesty or fraud, shall notify the Executive Director (ED) immediately. If the alleged misconduct, dishonesty or fraud concerns the activities or behaviors of Executive Director, then the Chair of the Board Of Directors (BOD) or other designated BOD officer shall be notified immediately. When the ED and/or Chair of the BOD or other designated BOD officer receives information about misconduct, dishonesty or fraud, they will inform the BOD immediately and the BOD shall determine the procedure for investigating all credible allegations. At all times, the privacy and reputation of individuals involved shall be respected. No punishment or other retaliation will be permitted for the reporting of conduct under this policy. If the person providing the information requests anonymity, this request will be respected to the extent that doing so does not impede any investigation.