Nonprofit · EIN 62-1520411
FIRST STEP II INC
Tax-exempt · KNOXVILLE, TN 37918
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $385,019 | $544,876 | -$159,857 | $764,571 | $311 | $764,260 |
| December 31, 2024 | 990 | $571,505 | $594,092 | -$22,587 | $924,428 | $311 | $924,117 |
| December 31, 2023 | 990 | $1,180,881 | $879,521 | $301,360 | $948,050 | $1,346 | $946,704 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $10,000
- of which government grants
- $10,000
- Program service revenue
- $375,019
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $95,832
- Other salaries and wages
- $157,276
- Salaries, compensation and benefits (total)
- $274,292
- Professional fundraising fees
- $0
- Accounting fees
- $5,377
- Occupancy
- $64,151
- Depreciation
- $1,762
- Program services (functional)
- $497,919
- Management and general (functional)
- $46,957
Balance sheet and other
- Total assets, start of year
- $924,428
- Total assets, end of year
- $764,571
- Total liabilities, end of year
- $311
- Net assets, end of year
- $764,260
- Land, buildings and equipment
- $5,735
- Gross receipts
- $385,019
- Employees
- 12
- Volunteers
- 0
- Year formed
- 1996
- State of legal domicile
- TN
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Stephanie Bayne | President Trustee or director, Officer | 40 | $95,832 |
990 for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Stephanie Bayne | President Trustee or director, Officer | 40 | $103,732 |
990 for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Stephanie Bayne | President Trustee or director, Officer | 40 | $96,694 |
Address and contacts
- Address (IRS master file)
- 4605 OLD BROADWAY ST, KNOXVILLE, TN 37918-1739
- In care of
- % STEPHANIE BAYNE
- Principal officer (990 for 2025)
- Stephanie Bayne, 4605 Old Broadway, Knoxville, TN 37918
- Signed the 990
- Stephanie Bayne, President
- Phone
- (865) 689-9818
- Return prepared by
- Beneficial Accounting Services
Mission
Child Care
Program accomplishments
- Provide an educationally based child care for children 6 weeks to 12 year old from low-income families. Majority of revenue is from the State.Expenses $497,919 · revenue $385,018
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 62-1520411
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1993
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $764,571
- Income (IRS master file)
- $385,019
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $385,019 | $544,876 | $764,571 | IRS |
| 990 | December 2024 | $571,505 | $594,092 | $924,428 | IRS |
| 990 | December 2023 | $1,180,881 | $879,521 | $948,050 | XML |
| 990 | December 2022 | $1,152,165 | $785,416 | $649,156 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 62-1520411).
Questions about FIRST STEP II INC
- What is the EIN of FIRST STEP II INC?
- The employer identification number (EIN) of FIRST STEP II INC is 62-1520411.
- Is FIRST STEP II INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
- Are donations to FIRST STEP II INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FIRST STEP II INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FIRST STEP II INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FIRST STEP II INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FIRST STEP II INC?
- The 990 for the year ended December 31, 2025 names Stephanie Bayne.
- Who are the officers and directors of FIRST STEP II INC?
- The 990 for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $95,832 (Stephanie Bayne, President).
- How much revenue does FIRST STEP II INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $385,019, expenses of $544,876 and total assets of $764,571 at year end.
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