2024-03-20T17:39:26-05:00 2023-06-30 WITHUMSMITHBROWNPC 200 S ORANGE AVESTE 1200 ORLANDO FL 328013400 990 2022-07-01 630836930 SPECIALIZED TREATEMENT EDUCATION PREVENTION SERVICES INC % CHERYL BELLO SPEC 4078842125 1033 N PINE HILLS ROAD Suite 300 ORLANDO FL 32808 ERIC JONES PRESIDENT 4078842125 2023-03-15 true ERIC JONES 999009999 LENA COMBS CPA P01071848 4078491569 2 2022 2023-04-26 12:10:37Z ERIC JONES 1033 N PINE HILLS ROAD300 ORLANDO FL 32808 5471285 false X https://www.flsteps.org/ X 1983 FL TO OFFER COMPREHENSIVE PREVENTION, INTERVENTION, EDUCATION AND TREATMENT SERVICES FOR CHEMICALLY DEPENDENT MEN AND WOMEN AND THEIR CHILDREN IN THE CENTRAL FLORIDA AREA 6 6 0 10 0 0 4175469 4978977 183358 254932 0 0 0 237376 4358827 5471285 0 0 0 0 2359633 2942301 0 0 0 1845598 2412909 4205231 5355210 153596 116075 988696 4060846 258994 3215069 729702 845777 TO OFFER COMPREHENSIVE PREVENTION, INTERVENTION, EDUCATION AND TREATMENT SERVICES FOR CHEMICALLY DEPENDENT MEN AND WOMEN AND CHILDREN IN THE CENTRAL FLORIDA AREA. false false 2975030 RESIDENTIAL SERVICES FOR UP TO 30 CHEMICALLY DEPENDENT INDIVIDUALS DURING THE REBAHILITATION PROGRAM. 1522727 OUT-PATIENT TREATMENT FOR INDIVIDUALS IN MULTI-COUNTY FACILITIES FOR CHEMICAL DEPENDENCY AND DEPENDENCY RELATED ISSUES. 378846 DAY TREATMENT SERVICES FOR UP TO 50 CHEMICALLY DEPENDENT INDIVIDUALS DURING OUT-PATIENT REHABILITATION PROGRAM. 4876603 true true false false false false false false false false true false false true true true false true false false false false false false false false false false false true false false false false false false false false true false false false false true false false false true 0 0 0 false false false false false false false false false false X 6 6 false false false false false false false true true false false true true true true true true true false false X CHERYL BELLO 4075222145 1033 N PINE HILLS ROAD SUITE 300 ORLANDO FL 32808 X CARYN SEABORG Co - CEO 40.0 0.0 X 127205 0 31820 CHERYL BELLO Co - CEO 40.0 0.0 X 127205 0 11578 STEPHEN DALSEMER CFO 40.0 0.0 X 75000 0 0 Clarrisa Reichert COO 40.0 0.0 X X 70000 0 0 ERIC JONES PRESIDENT 10.0 0.0 X X 0 0 0 JOSEPH REGAN SECRETARY 5.0 0.0 X X 0 0 0 CECILIA REID BOARD MEMBER 5.0 0.0 X 0 0 0 THOMAS JACKSON BOARD MEMBER 5.0 0.0 X 0 0 0 HELEN MURPHY BOARD MEMBER 5.0 0.0 X 0 0 0 CORNITA RILEY BOARD MEMBER 5.0 0.0 X 0 0 0 399410 0 43398 2 false true false 0 33525 4662702 282750 282180 4978977 CLIENT FEES 623000 241378 241378 CAREER SOURCE 900099 11342 11342 PRIVATE INSURANCES 524114 2212 2212 254932 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FORGIVENESS OF DEBT 900099 70000 70000 OTHER INCOME 900099 167376 167376 237376 5471285 492308 0 0 0 0 446547 442082 4465 0 2495754 2457087 38667 0 0 0 0 0 38152 38152 0 0 0 468234 282943 185291 0 405667 248939 156728 169018 168906 112 0 424622 420746 3876 116303 90919 25384 0 0 6078 6078 0 0 169941 163974 5967 FOOD SERVICES 143677 141674 2003 REPAIRS AND MAINTENANCE 127918 126957 961 LABORATORY TESTING AND SUPPLIE 307614 307614 EQUIPMENT RENTAL 7885 7793 92 27800 16969 10831 5355210 4876603 478607 0 X 535126 486961 0 0 424424 580932 0 0 0 0 0 0 0 0 0 0 27555 54983 90155 68528 21627 0 0 0 0 0 0 0 0 1591 2916343 988696 4060846 258994 210695 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3004374 258994 3215069 X 696202 812277 33500 33500 729702 845777 988696 4060846 116075 X false true X true true true X 3629132 3058075 3519929 4175469 4978977 19361582 0 0 3629132 3058075 3519929 4175469 4978977 19361582 0 19361582 0 0 0 0 0 0 237376 237376 19598958 1390410 0.98789 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 68528 68528 0 21627 0 21627 21627 SECURITY DEPOSITS 1978 RIGHT OF USE 2914365 2916343 0 OPERATING LEASE LIABILITIES 2909793 LINE OF CREDIT 94581 3004374 X SCHEDULE D, PART X, LINE 2 The Organization is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code ("IRC") and therefore has made no provision for federal income taxes in the accompanying financial statements. In addition, the Organization has been determined by the Internal Revenue Service not to be a private foundation within the meaning of Section 509(a) of the IRC. There was no unrelated business income for the year ended June 30, 2023. In accordance with FASB ASC Topic 740, Income Taxes (Topic 740), all entities are required to evaluate and disclose income tax risks. Topic 740 clarifies the accounting for uncertainty in tax positions and prescribes guidance related to the consolidated financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The tax benefit from an uncertain tax position is only recognized in the statement of financial position if the tax position is more likely than not to be sustained upon an examination, based on the technical merits of the position. Interest and penalties, if any, are included in expenses in the statement of activities. As of June 30, 2023, the Organization had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. The Organization's income tax returns are subject to review and examination by federal authorities. The Organization is not aware of any activities that would jeopardize its tax-exempt status. The Organization is not aware of any activities that are subject to tax on unrelated business income, excise, or other taxes. Further, there are no income tax related penalties included in the financial statements. X X X false false false false false false false false false CARYN SEABORG Co - CEO 127205 0 0 0 0 0 0 0 31820 0 159025 0 0 0 X 12 38759 FMV X SUPPLIES 14 243421 FMV false false false FORM 990, PART VI, LINE 11B: THE DRAFT COPY OF FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, LINE 12C: IT IS THE POLICY OF STEPS THAT ALL EXECUTIVE BOARD MEMBERS OR OFFICERS OR EMPLOYEES OF THE CORPORATION HAVE A DUTY TO BE FREE FROM THE INFLUENCE OF ANY CONFLICTING INTERREST WHEN THEY ACT ON BEHALF OF THE AGENCY OR REPRESENT IT IN NEGOTIATIONS OR ADVISE OTHERS IN THE CORPORATION WITH RESPECT TO DEALING WITH THIRD PARTIES. PROCEDURES AND POLICY: EXECUTIVE BOARD MEMBERS ARE EXPECTED TO DEAL WITHOUT FAVOR OR PREFERENCE TO THIRD PARTIES BASED ON PERSONAL CONSIDERATIONS WITH SUPPLIERS, CUSTOMERS, CONTRACTORS, AND OTHERS HAVING DEALINGS WITH THE CORPORATION ON THE SOLE BASIS OF WHAT IS IN THE BEST INTEREST OF THE CORPORATION. TO THIS END, THE FOLLOWNG RULES SHALL BE OBSERVED: 1. NO MEMBER OF THE EXECUTIVE BOARD, OFFICER, OR EMPLOYEE OF STEPS SHALL ACCEPT FROM ANY PERSON, DIRECTLY OR INDIRECTLY, WHETHER BY HIMSELF OR HERSELF OR THROUGH HIS OR HER SPOUSE OR A MEMBER OF HIS OR HER FAMILY OR THROUGH ANY PARTNER OR BUISNESS OR PROFESSIONAL ASSOCIATE, ANY GIFT, FAVOR, SERVICE, EMPLOYMENT OR OFFER OF EMPLOYMENT OR ANY OTHER THING OF VALUE WHICH HE OR SHE KNOWS OR HAS REASON TO BELIEVE IS MADE OR OFFERED TO HIM OR HER WITH THE INTENT TO INFLUENCE HIM OR HER IN THE PERFORMANCE OF HIS OR HER DUTIES AS A MEMBER OF THE EXECUTIVE BOARD, OFFICER, OR EMPOYEE OF STEPS. 2. NO MEMBER OF THE EXECUTIVE BOARD, OFFICER, OR EMPLOYEE OF STEPS WHO IS A PARTNER, OFFICER, OR EMPLOYEE OF A PARTNERSHIP, FIRM, OR CORPORATION SHALL REPRESENT, APPEAR FOR, OR NEGOTIATE ON BEHALF OF THE CORPORATION IN CONNECTION WITH THE ACQUISITION OR SALE BY THE CORPORATION OF ANY INTEREST IN REAL OR TANGIBLE OR INTANGIBLE PERSONAL PROPERTY TO SUCH PARTNERSHIP, FIRM, OR CORPORATION. 3. NO MEMBER OF THE EXECUTIVE BOARD SHALL PARTICIPATE BY DISCUSSION, VOTING, OR BY ANY OTHER ACTION TAKEN BY THE EXECUTIVE BOARD IN THE ENACTMENT OF OR DEFEAT OF A MOTION WHICH RELATES TO ANY TRANSACTION WITH ANY PARTY REFERRED TO IN PARAGRAPH 2 ABOVE. IN CASE ANY SUCH MATTER IS DISCUSSED AT ANY MEETING WHERE ANY EXECUTIVE BOARD WHO HAS SUCH AN INTEREST IS PRESENT, HE OR SHE SHALL PROMPTLY DISCLOSE HIS OR HER INTEREST IN THE MATTER TO BE VOTED ON TO THE CHAIRMAN OF THE MEETING. HE OR SHE SHALL NOT VOTE ON THE MATTER AND AT THE DISCRETION OF THE DISINTERESTED MEMBERS PRESENT MAY BE REQUIRED TO LEAVE THE MEETING DURING THE DISCUSSION AND THE VOTING ON THE MATTER. FORM 990, PART VI, LINE 19: THE CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY, AND FORM 990 ARE AVAILABLE TO BE VIEWED BY THE PUBLIC ON REQUEST. GOVERNING DOCUMENTS AND AUDITED FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE. FORM 990, PART VI, LINE 15A: STEPS OBJECTIVE IS TO PROVIDE A REASONABLE AND COMPETITIVE EXECUTIVE DIRECTOR COMPENSATION OPPORTUNITY CONSISTENT WITH MARKET-BASED COMPENSATION PRACTICES FOR THE EXECUTIVE DIRECTOR POSSESSING THE EXPERIENCE AND SKILLS NEEDED TO IMPROVE THE OVERALL PERFORMANCE OF THE AGENCY. THE ORIGINAL LETTER OF EMPLOYMENT WILL PROVIDE ALL COMPENSATION AND BENEFITS FOR THE EXECUTIVE DIRECTOR. PROCEDURE AND POLICY: THE BOARD PRESIDENT WILL APPOINT, A COMPENSATION AND BENEFITS COMMITTEE WHOS RESPONSIBILITIES ARE TO REVIEW THE PERFROMANCE OF THE EXECUTIVE DIRECTOR AND TO RECOMMEND FOR APPROVAL TO THE BOARD SALARY AND BENEFITS FOR TH EEXECUTIVE DIRECTOR'S EMPLOYMENT CONTRACT. THE BOARD AND COMPENSATION AND BENEFITS COMMITTEE ARE CHARGED WITH ENSURING THAT THE EXECUTIVE DIRECTOR COMPENSATION POLICY AND PROCEDURES SATISFY THE IRS INTERMEDIATE SANCTIONS REQUIREMENTS. WHEN INCURRING BUSINESS EXPENSE, STEPS, EXPECTS THE EXECUTIVE DIRECTOR TO: 1. EXCERCIZE DISCRETION AND GOOD BUSINESS JUDGEMENT WITH RESPECT OT THOSE EXPENSES. 2. BE COST CONSCIOUS AND SPEND MONEY AS CAREFULLY AND JUDICIOUSLY AS THE INDIVIDUAL WOULD SPEND HIS OR HER OWN FUNDS. 3. REPORT EXPENSES, SUPPORTED BY REQUIRED DOCUMENTATION, AS THEY ARE SPENT. EXPENSE REPORTS FOR THE EXECUTIVE DIRECTOR MUST BE APPROVED BY THE BOARD PRESIDENT OR DESIGNEE. EXPENSES WILL NOT BE REIMBURSED UNLESS APPROPRIATE PAPERWORK IS SUBMITTED. THE FOLLOWING APPROVED EXPENSES AND BENEFITS FOR THE EXECUTIVE DIRECTOR INCLUDE: 1. ORGANIZATION-PROVIDED AUTOMOBILE/PERSONAL VEHICLE REIMBURSEMENT 2. GENERAL TRAVEL REQUIREMENTS, INCLUDING CAR AND AIR TRAVEL ON BEHALF OF STEPS. 3. LODGING WHILE TRAVELING ON BEHALF OF STEPS 4. BUSINESS MEAL REMIMBURSEMENT 5. ENTERTAINMENT AND BUSINESS MEETINGS NON-REIMBURSABLE EXPENSES INCLUDE: FIRST-CLASS TRAVEL OR AIRLINE UPGRADE CERTIFICATES, BARBER, MANICURIST, SHOE SHINE, MASSEUR, TOILET ARTICLES, CLOTHING, CHILD/PET/HOME CAR, PERSONAL READING MATTER (INCLUDING NEWSPAPERS), USE OF HOTEL FACILITIES SUCH AS PAY TV MOVIES, HALTH CLUB, SAUNA, STEAM BATH, THEATER OR OTHER PERSONAL AMUSEMENTS, UNAUTHORIZED TRIPS, ENTERTAINMENT, GIFTS OR DONATIONS, CAR RENTAL EXTRAS, LAUNDRY (UNLESS FIVE OR MORE CONSECUTIVE BUSINESS TRAVEL NIGHTS), AND ALCOHOLIC BEVERAGES. FORM 990, PART VII The organization outsourced its payroll reporting to an employment agency that specializes in various types of hiring. The employment agency is responsible for issuing the Form W-2 and W-3 under its own EIN# and information. However, the organization still reports the officer's compensations in Part VII of Form 990, as it is the common-law employer and wants to comply with the IRS transparency rules. Central Florida Management Group INC 1033 N PINE HILLS ROAD 300 ORLANDO FL 32808 932114065 SUPPORT STEPS FL 501(C)(3) LINE 10 STEPS true false false false false false false false false false false false false false false false false false false true CENTRAL FLORIDA MANAGEMENT GROUP INC S 0 COST