Nonprofit · EIN 88-1335728
NEXT STEP ELC
Tax-exempt · SPOKANE VLY, WA 99206
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $269,492 | $274,993 | -$5,501 | $77,253 | $7,275 | $69,978 |
| June 30, 2024 | 990 | $264,898 | $271,838 | -$6,940 | $80,920 | $5,441 | $75,479 |
| June 30, 2023 | 990 | $357,502 | $275,083 | $82,419 | $86,212 | $3,793 | $82,419 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $269,492
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $63,700
- Other salaries and wages
- $159,717
- Salaries, compensation and benefits (total)
- $228,369
- Professional fundraising fees
- $0
- Accounting fees
- $7,213
- Occupancy
- $5,104
- Depreciation
- $5,235
- Program services (functional)
- $265,750
- Management and general (functional)
- $8,843
- Fundraising (functional)
- $400
Balance sheet and other
- Total assets, start of year
- $80,920
- Total assets, end of year
- $77,253
- Total liabilities, end of year
- $7,275
- Net assets, end of year
- $69,978
- Land, buildings and equipment
- $38,392
- Net assets without donor restrictions
- $69,978
- Gross receipts
- $269,492
- Employees
- 11
- Year formed
- 2022
- State of legal domicile
- WA
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALICIA FROGGE | TREASURER Trustee or director, Officer | 40 | $63,700 |
| JOSEPH FROGGE | PRESIDENT Trustee or director, Officer | 4 | $0 |
| MICHELLE LILJENBERG | SECRETARY Trustee or director, Officer | 4 | $0 |
| MISTY MOORE | BOARD MEMBER Trustee or director | 2 | $0 |
| TERESA SAUTHER | BOARD MEMBER Trustee or director | 2 | $0 |
990 for the year ended June 30, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALICIA FROGGE | TREASURER Trustee or director, Officer | 40 | $48,738 |
| JOSEPH FROGGE | PRESIDENT Trustee or director, Officer | 4 | $0 |
| MICHELLE LILJENBERG | SECRETARY Trustee or director, Officer | 4 | $0 |
| MISTY MOORE | BOARD MEMBER Trustee or director | 2 | $0 |
| TERESA SAUTHER | BOARD MEMBER Trustee or director | 2 | $0 |
990 for the year ended June 30, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALICA FROGGE | TREASURER Trustee or director, Officer | 40 | $24,000 |
| JOSEPH FROGGE | PRESIDENT Trustee or director, Officer | 4 | $0 |
| MICHELE LILJENBERG | SECRETARY Trustee or director, Officer | 4 | $0 |
| MISTY MOORE | BOARD MEMBER Trustee or director | 2 | $0 |
| TERESA SAUTHER | BOARD MEMBER Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1313 S PINES RD, SPOKANE VLY, WA 99206-5430
- In care of
- % ALICIA FROGGE
- Principal officer (990 for 2024)
- JOSEPH FROGGE, 16511 E 23RD AVE, SPOKANE VALLEY, WA 99037
- Signed the 990
- ALICIA FROGGE, TREASURER
- Phone
- (509) 869-1353
- Website
- NEXTSTEPELC.COM
- Return prepared by
- POINTGUARD FINANCIAL PLLC
Mission
AT NEXT STEP ELC WE PROVIDE A LOVING, CHRIST-CENTERED ENVIRONMENT WHERE WE FOCUS ON THE SOCIAL, COGNITIVE, CREATIVE AND PHYSICAL DEVELOPMENT OF EACH CHILD. OUR DESIRE IS TO NURTURE INDEPENDENT THINKERS WITH A CURIOSITY OF LEARNING IN PREPARATION FOR SUCCESS IN KINDERGARTEN AND BEYOND.
Program accomplishments
- PROVIDE A LOVING, CHRIST-CENTERED ENVIRONMENT WHERE WE FOCUS ON THE SOCIAL, COGNITIVE, CREATIVE AND PHYSICAL DEVELOPMENT OF CHILDREN AGES TWO THROUGH SIX VIA OUR FIRST STEPS (AGES 2 - 3), PRESCHOOL (AGES 3-4), AND PRE KINDERGARTEN (AGES 4-5) CLASSES. FOR THE 24-25 SCHOOL YEAR, WE HAD APPROXIMATELY 118 KIDS ENROLLED IN OUR PROGRAMS.Expenses $265,750 · revenue $269,492
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 88-1335728
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2023
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B21)
- Assets (IRS master file)
- $77,253
- Income (IRS master file)
- $269,492
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $269,492 | $274,993 | $77,253 | IRS |
| 990 | June 2024 | $264,898 | $271,838 | $80,920 | XML |
| 990 | June 2023 | $357,502 | $275,083 | $86,212 | XML |
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 88-1335728).
Questions about NEXT STEP ELC
- What is the EIN of NEXT STEP ELC?
- The employer identification number (EIN) of NEXT STEP ELC is 88-1335728.
- Is NEXT STEP ELC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to NEXT STEP ELC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NEXT STEP ELC 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 NEXT STEP ELC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NEXT STEP ELC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of NEXT STEP ELC?
- The 990 for the year ended June 30, 2025 names JOSEPH FROGGE.
- Who are the officers and directors of NEXT STEP ELC?
- The 990 for the year ended June 30, 2025 lists 5 people; 1 received compensation from the organization, the highest $63,700 (ALICIA FROGGE, TREASURER).
- How much revenue does NEXT STEP ELC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $269,492, expenses of $274,993 and total assets of $77,253 at year end.
Other nonprofits in SPOKANE VLY
- OAKS EDUCATION ASSOCIATION EIN 91-1740296 · last filed 990 for 2025
- SPOKANE VALLEY CHRISTIAN SCHOOL EIN 91-2107119 · last filed 990 for 2025
- GRACE ALLIANCE CHRISTIAN SCHOOL EIN 85-2644080 · last filed 990 for 2025
- CHESTERTON ACADEMY OF NOTRE DAME EIN 84-3273982 · last filed 990 for 2025
- NORTHEAST WA-NORTHERN IDAHO SHEET METAL EDUCATIONAL TRAINING TRUST EIN 91-0980415 · last filed 990 for 2025
- WOODLAND MONTESSORI SCHOOL EIN 91-1933205 · last filed 990 for 2025
- GREENPLAY NORTHWEST EIN 46-4864208 · last filed 990-EZ for 2024
- NW ASSOC FOR FINANCIAL PROFESSIONALS NW SUMMIT REGIONAL C EIN 46-1528958 · last filed 990-EZ for 2024