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Nonprofit · EIN 95-3629939

STEP ONE SCHOOL

Tax-exempt · BERKELEY, CA 94708

Financials

$3M$2.6M2022$3.1M$2.9M2023$3.2M$3.1M2024
Revenue Expenses · by fiscal year end
Financials of STEP ONE SCHOOL by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
August 31, 2025990$3,211,256$3,132,903$78,353$3,847,150$442,662$3,404,488
August 31, 2024990$3,055,864$2,930,894$124,970$3,691,598$365,463$3,326,135
August 31, 2023990$3,025,062$2,602,414$422,648$3,555,666$354,501$3,201,165
Financial details: 990 for the year ended August 31, 2025

Revenue

Contributions, gifts and grants
$241,189
Program service revenue
$2,876,009
Investment income
$86,545
Other revenue
$7,513

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$164,369
Other salaries and wages
$1,837,148
Salaries, compensation and benefits (total)
$2,411,220
Professional fundraising fees
$0
Program services (functional)
$2,318,975
Management and general (functional)
$779,819
Fundraising (functional)
$34,109

Balance sheet and other

Total assets, start of year
$3,691,598
Total assets, end of year
$3,847,150
Total liabilities, end of year
$442,662
Net assets, end of year
$3,404,488
Land, buildings and equipment
$1,391,691
Net assets without donor restrictions
$3,326,668
Net assets with donor restrictions
$77,820
Gross receipts
$3,211,256
Employees
37
Year formed
1981
State of legal domicile
CA

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 August 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
Susana CasherExecutive Dir.
Trustee or director, Officer
2$152,070
Steve EgawaBoard Member
Trustee or director
0$108,224
Angie ForrestBoard Member
Trustee or director
0$99,915
Raquel McKinneyBoard Member
Trustee or director
0$77,844
Jenny Herbert CreekChairman
Trustee or director, Officer
3$0
Ted KohnenBoard Member
Trustee or director
0$0
Maureen MitraBoard Member
Trustee or director
2$0
Mike OuyeBoard Member
Trustee or director
1$0
Raquel SharpBoard Member
Trustee or director
2$0
Jim Van HuysseBoard Member
Trustee or director
2$0
990 for the year ended August 31, 2024: 12 people
NameTitleHours / weekCompensation
Susana CasherExecutive Dir.
Trustee or director, Officer
2$148,533
Steve EgawaBoard Member
Trustee or director
0$101,196
Raquel McKinneyBoard Member
Trustee or director
0$75,669
Jenny Herbert CreekChairman
Trustee or director, Officer
3$0
Iris Korovesi BumsBoard Member
Trustee or director
2$0
Ted KohnenBoard Member
Trustee or director
0$0
Lisa BozmanBoard member
Trustee or director
2$0
Maureen MitraBoard Member
Trustee or director
2$0
Mike OuyeBoard Member
Trustee or director
1$0
Anne PerkinsBoard Member
Trustee or director
2$0
Raquel SharpBoard Member
Trustee or director
2$0
Jim Van HuysseBoard Member
Trustee or director
2$0
990 for the year ended August 31, 2023: 11 people
NameTitleHours / weekCompensation
Susana CasherExecutive Dir.
Trustee or director, Officer
2$130,503
Madeleine RaginBoard Member
Trustee or director
2$92,009
Steve EgawaBoard Member
Trustee or director
2$87,779
Raquel McKinneyBoard member
Trustee or director
2$71,832
Jenny Herbert CreekChairman
Trustee or director, Officer
3$0
Iris Korovesi BumsBoard Member
Trustee or director
2$0
Ted KohnenBoard Member
Trustee or director
2$0
Natalie MerluzziBoard Member
Trustee or director
2$0
Maureen MitraBoard Member
Trustee or director
2$0
Anne PerkinsBoard Member
Trustee or director
2$0
Jim Van HuysseBoard Member
Trustee or director
2$0

Address and contacts

Address (IRS master file)
499 SPRUCE ST, BERKELEY, CA 94708-1242
Signed the 990
Susana Casher, Executive Dir.
Phone
(510) 527-9021
Return prepared by
LAMORENA & CHANG CPA

California records

California keeps its own records of charities and corporations. Search them by EIN 95-3629939 or by the name STEP ONE SCHOOL.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

Step One School was established in 1981 in Berkeley, California to provide the East Bay community with a model early childhood education program for children ages two to six. We are committed to giving each child the very best possible experience in early education.

990 for the year ended August 31, 2025

Program accomplishments

  • Step One School was established to provide the East Bay community with a model early childhood education program for children ages two to six. Step One School is committed to giving each child the very best possible experience in early education.
    Expenses $2,318,975

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 August, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025August 31, 2026January 15, 2027Not due yet
2024August 31, 2025January 15, 2026990 on file
2023August 31, 2024January 15, 2025990 on file

IRS record

EIN
95-3629939
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
1983
Accounting year ends
August
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P33Z)
Assets (IRS master file)
$3,847,150
Income (IRS master file)
$3,211,256

Filing history

FormYear endedRevenueExpensesAssetsReturn
990August 2025$3,211,256$3,132,903$3,847,150XML
990August 2024$3,055,864$2,930,894$3,691,598XML
990August 2023$3,025,062$2,602,414$3,555,666XML
990August 2022$3,866,778$2,826,325$3,217,404IRS
990August 2021–––IRS
990August 2020–––IRS
990August 2019–––IRS
990August 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 95-3629939).

Questions about STEP ONE SCHOOL

What is the EIN of STEP ONE SCHOOL?
The employer identification number (EIN) of STEP ONE SCHOOL is 95-3629939.
Is STEP ONE SCHOOL tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1983.
Are donations to STEP ONE SCHOOL tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does STEP ONE SCHOOL 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 STEP ONE SCHOOL due?
The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did STEP ONE SCHOOL last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended August 2025.
Who are the officers and directors of STEP ONE SCHOOL?
The 990 for the year ended August 31, 2025 lists 10 people; 4 received compensation from the organization, the highest $152,070 (Susana Casher, Executive Dir.).
How much revenue does STEP ONE SCHOOL have?
On its 990 for the year ended August 31, 2025 it reported revenue of $3,211,256, expenses of $3,132,903 and total assets of $3,847,150 at year end.

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