2025-06-04T07:42:15-05:00 2022-12-31 202085166 ROGER L HANDY PC 1064 LASKIN RD STE 25C VIRGINIA BEACH VA 234516337 990 2022-01-01 822159659 ONE STEP MINISTRIES ONES 7576204438 4632 CROWN POINT LANE VIRGINIA BEACH VA 23462 SCOTT W MCCLURE TREASURER 7576204438 2025-06-03 1 0 ROGER L HANDY CPA P00981863 7579657501 2025-06-03 2022 2025-03-06 01:10:19Z X SCOTT W MCCLURE 4632 CROWN POINT LANE VIRGINIA BEACH VA 23462 403770 0 X N/A X 2016 VA ONE STEP MINISTRIES WAS ESTABLISHED TO CREATE A COMMUNITY THAT FULLY ENCOURAGES AND SUPPORTS CHILDREN AND YOUTH. AFTER YEARS OF WORKING WITH CHILDREN AND YOUTH, WE HAVE FOUND THAT THERE ARE STILL MANY NEEDS WHICH ARE NOT BEING MET. BY CREATING A COMMUNITY OF INDIVIDUALS THAT SHARE OUR PASSION, WE STRIVE TO ADDRESS THESE AREAS SO AS TO PROVIDE TODAY'S CHILDREN AND YOUTH WITH THE FOUNDATION AND SUPPORT THAT THEY NEED TO LEAD NOT ONLY PRODUCTIVE LIVES BUT ALSO ONES OF INTRINSIC VALUE AND WORTH. 4 2 35 3 0 0 47248 172934 228821 228361 3 9 3230 2466 279302 403770 0 0 0 0 179763 282180 0 0 2178 71081 85514 250844 367694 28458 36076 62628 53319 3878 4639 58750 48680 X ONE STEP MINISTRIES WAS ESTABLISHED TO CREATE A COMMUNITY THAT FULLY ENCOURAGES AND SUPPORTS CHILDREN AND YOUTH. AFTER YEARS OF WORKING WITH CHILDREN AND YOUTH, WE HAVE FOUND THAT THERE ARE STILL MANY NEEDS WHICH ARE NOT BEING MET. BY CREATING A COMMUNITY OF INDIVIDUALS THAT SHARE OUR PASSION, WE STRIVE TO ADDRESS THESE AREAS SO AS TO PROVIDE TODAY'S CHILDREN AND YOUTH WITH THE FOUNDATION AND SUPPORT THAT THEY NEED TO LEAD NOT ONLY PRODUCTIVE LIVES BUT ALSO ONES OF INTRINSIC VALUE AND WORTH. 0 0 346253 228361 NATURE'S PATH ACADEMY (NPA) IS A CHILD DEVELOPMENT CENTER. THE PURPOSE OF NPA IS TO PROVIDE QUALITY EDUCATION TO LOW INCOME FAMILIES AT AFFORDABLE RATES. 346253 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 35 1 0 0 0 0 0 0 0 0 0 0 X 4 2 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 VA X THE ORGANIZATION 7576204438 4632 CROWN POINT LANE VIRGINIA BEACH VA 23462 RYAN M BROWN PRESIDENT 40.00 X X 36360 0 0 SCOTT MCLURE TREASURER 5.00 X X 0 0 0 NATEISHA BOWEN SECRETARY 5.00 X X 0 0 0 SHARON CLARK BOARD MEMBER 20.00 X 24562 0 0 60922 0 0 0 0 0 0 0 172934 172934 PROGRAM SERVICE REVENU 611110 228361 228361 228361 9 9 83 0 83 83 MISCELLANEOUS INCOME 900099 2383 2383 2383 403770 228361 0 2475 X 61401 55946 3637 1818 197826 197826 22953 22469 323 161 675 675 1045 1045 900 900 1626 1626 3661 3661 30252 29655 398 199 467 467 1890 1890 TAXES & LICENSES 10635 10635 RECRUITING 7535 7535 CLASSROOM SUPPLIES 4819 4819 REIMBURSABLE EXPENSES 4073 4073 17936 16847 1089 367694 346253 19263 2178 55606 45164 100 1700 7000 545 6922 6455 62628 53319 3728 4489 150 150 3878 4639 X 0 0 0 0 58750 48680 58750 48680 62628 53319 36076 -46146 0 X 0 0 0 X 10907 33332 47248 172934 264421 218358 51745 228821 228361 727285 4391 3911 83 8385 229265 89468 279980 401378 1000091 0 32953 162300 195253 32953 162300 195253 804838 1 3 9 13 1 3 9 13 1274 2383 3657 229265 89469 281257 403770 1003761 0.80180 0.94290 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7000 545 6455 6455 MISCELLANEOUS LIABILITIES 150 150 FORM 990, PART VI, SECTION B, LINE 11B A DRAFT COPY OF 990 IS PROVIDED TO EACH BOARD MEMBER BY EMAIL. ANY QUESTIONS ARE ANSWERED AND SUGGESTIONS CONSIDERED PRIOR TO SUBMISSION OF FINAL 990 TO IRS. FORM 990, PART VI, SECTION B, LINE 12C A SIGNED ANNUAL STATEMENT IS REQUIRED TO BE SIGNED BY EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE OF THE GOVERNING BOARD DELEGATED POWERS. FORM 990, PART VI, SECTION B, LINE 15 A VOTING MEMBER OF THE GOVERNING BOARD WHO RECEIVES COMPENSATION, DIRECTLY, OR INDIRECTLY, FROM THE CORPORATION FOR SERVICES IS PRECLUDED FROM VOTING ON MATTERS PERTAINING TO THE MEMBER'S COMPENSATION. A PERIODIC REVIEW IS CONDUCTED TO INCLUDE WHETHER COMPENSATIION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARM'S LENGTH BARGAINING. FORM 990, PART VI, SECTION C, LINE 18 UPON REQUEST THE ORGANIZATION MAKES ITS DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 24E PAYROLL PROCESS FEES: PROGRAM SERVICE EXPENSES 2,620. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,620. SPECIAL PROGRAMS: PROGRAM SERVICE EXPENSES 2,229. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,229. CLASSROOM FURNISHINGS: PROGRAM SERVICE EXPENSES 2,188. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,188. SPECIAL NEEDS PROGRAM: PROGRAM SERVICE EXPENSES 2,146. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,146. SUMMER PROGRAM: PROGRAM SERVICE EXPENSES 1,772. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,772. FOOD PROGRAM: PROGRAM SERVICE EXPENSES 1,380. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,380. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 1,235. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,235. MEALS & ENTERTAINMENT: PROGRAM SERVICE EXPENSES 1,041. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,041. PAPER PRODUCTS: PROGRAM SERVICE EXPENSES 1,006. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,006. BANK CHARGES & FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 839. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 839. TEACHER APPRECIATION: PROGRAM SERVICE EXPENSES 419. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 419. REPAIRS & MAINTENANCE: PROGRAM SERVICE EXPENSES 398. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 398. BRIGHTWHEEL CHARGES & FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 250. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 250. CLEANING MATERIALS: PROGRAM SERVICE EXPENSES 231. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 231. HOLIDAY EVENTS: PROGRAM SERVICE EXPENSES 152. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 152. SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 30. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30. WE BELIEVE WE HAVE REASONABLE CAUSE TO ALLOW RELIEF FROM CIVIL PENALTIES. PLEASE ABATE THE LATE FEES AND PENALTIES FOR THE LATE FILING. OUR ORGANIZATION IS A SMALL NON-PROFIT WITH THE PURPOSE OF CREATING A COMMUNITY THAT FULLY ENCOURAGES AND SUPPORTS CHILDREN AND YOUTH. IN 2019, ONE STEP MINISTRIES ASSUMED THE OWNERSHIP OF A SCHOOL THAT WAS ON THE VERGE OF CLOSING ITS DOOR TO PROVIDE QUALITY EDUCATION AT RATES THE FAMILIES IN THE LOW-INCOME AREAS OF VIRGINIA BEACH COULD AFFORD. BY THE END OF 2019, OVER 40% OF THE CHILDREN ENROLLED AT THE SCHOOL WERE FROM FAMILIES RECEIVING ASSISTANCE THROUGH THE SUBSIDY PROGRAM OFFERED BY SOCIAL SERVICES.UPON DISCOVERING THE LATE FILING, WE HAVE BEEN WORKING DILIGENTLY TO COMPLETE THE FORM 990 AS SOON AS POSSIBLE. WE HAVE A PROCESS IN PLACE BY OBTAINING THE PROFESSIONAL SERVICES OF THE CPA FIRM OF ROGER L. HANDY, PC, TO PREPARE THE FORM 990.THERE IS NO WILLFUL NEGLECT. DURING THE TIME THE TAX RETURN IS DELINQUENT, THE PRESIDENT, RYAN M. BROWN, WAS RECEIVING MAJOR MEDICAL TREATMENTS DUE TO LIFE LONG BATTLE WITH CANCER. HE SUCCUMBED TO CANCER AND DIED FEBRUARY 13, 2025. ORGANIZATION IS DILIGENTLY PREPARING ANY DELINQUENT TAX RETURNS.