- Exempt under
- 501(c)(3)[1]
- IRS ruling date
- September 1978[2]
- Publication 78 data
- Listed (PC)[3]
- Total revenue, period ending Jun 2025
- $111,374,082[4]
Step by Step Inc. is a tax-exempt organization in Wilkes Barre, Pennsylvania, listed by the IRS under section 501(c)(3)[1]. It appears in the IRS Publication 78 data, the list of organizations eligible to receive tax-deductible charitable contributions[3].
IRS status
The IRS lists Step by Step Inc. under section 501(c)(3)[1], the part of the tax code for charitable organizations. Its foundation code 15 means the IRS treats it as an organization that receives a substantial part of its support from a governmental unit or the general public[5]. The IRS deductibility code says contributions are deductible[6], and its Publication 78 status code is PC, a public charity[3]. The IRS classifies it under NTEE code P820, Human Services, Developmentally Disabled Centers[7].
| Item | IRS record |
|---|---|
| EIN[8] | 23-2053563 |
| Location in IRS records[8] | Wilkes Barre, Pennsylvania |
| Exempt under[1] | Section 501(c)(3) |
| IRS classification[1] | Charitable Organization |
| Ruling date[2] | September 1978 |
| Foundation code[5] | 15: Organization that receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi) |
| Deductibility code[6] | 1: Contributions are deductible |
| Publication 78 data[3] | Listed, status PC |
| NTEE code[7] | P820: Human Services, Developmentally Disabled Centers |
| Filing requirement[9] | 990 (all other) or 990EZ return |
| Fiscal year ends[10] | June |
| Latest e-filed return[11] | Form 990, tax period ending June 2025 |
Finances as reported to the IRS
Step by Step Inc. reported total revenue of $92,896,078[12], total expenses of $90,885,663[12] and net assets of $29,885,716[12] on its Form 990 for the tax period ending June 2023. On that return, program service revenue was $91,267,174[13] and contributions, gifts and grants were $890,492[13]. Total revenue was $77,394,755[14] on its Form 990 for the tax period ending June 2021 and $85,796,322[15] on its Form 990 for the tax period ending June 2022, so each year was higher than the one before. The IRS master file lists a newer return for the tax period ending June 2025 with total revenue of $111,374,082[4].
IRS master file, newer period. For the most recent return in the IRS master file, for the tax period ending June 2025, the IRS lists total revenue of $111,374,082 and total assets of $54,770,788.[4]
- Total revenue
- Total expenses
| Tax period ending | Form | Total revenue | Total expenses | Net assets at year end |
|---|---|---|---|---|
| June 2021[14] | Form 990 | $77,394,755 | $75,931,309 | $21,238,178 |
| June 2022[15] | Form 990 | $85,796,322 | $82,727,068 | $27,794,102 |
| June 2023[12] | Form 990 | $92,896,078 | $90,885,663 | $29,885,716 |
Totals as reported on each return. The IRS publishes these extracts one to two years after filing.
Balance sheet, tax period ending June 2023
| Line | Amount |
|---|---|
| Total assets[16] | $45,541,831 |
| Total liabilities[16] | $15,656,115 |
| Net assets or fund balances[16] | $29,885,716 |
Employees. Step by Step Inc. reported 1,550 employees on Form W-3 for calendar year ending with or within the tax period ending June 2023 (Form 990, Part V, line 2a).[17]
Compensation over $100,000. On the Form 990 for the tax period ending June 2023, Step by Step Inc. reported 15 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2).[18]
Questions people ask
- What is the EIN of Step by Step Inc.?
- The IRS lists Step by Step Inc. with EIN 23-2053563[8].
- Is Step by Step Inc. a 501(c)(3) nonprofit?
- Yes. The IRS lists it as exempt under section 501(c)(3) of the Internal Revenue Code as a charitable organization[1].
- Are donations to Step by Step Inc. tax-deductible?
- The IRS deductibility code for Step by Step Inc. says contributions are deductible[6]. It also appears in the Publication 78 data of organizations eligible to receive tax-deductible charitable contributions[3].
- Where is Step by Step Inc. located?
- The IRS master file lists it in Wilkes Barre, Pennsylvania[8].
Facts and sources
- The IRS lists Step by Step Inc. as exempt under section 501(c)(3) of the Internal Revenue Code, classification: Charitable Organization. IRS EO Business Master File
- The ruling date in the IRS master file (the month and year of the IRS letter recognizing the exemption) is September 1978. IRS EO Business Master File
- Step by Step Inc. (EIN 23-2053563) appears in the IRS Publication 78 data, the list of organizations eligible to receive tax-deductible charitable contributions, with status code PC (A public charity, deductibility limitation 50% (60% for cash contributions)). IRS Tax Exempt Organization Search data
- For the most recent return in the IRS master file, for the tax period ending June 2025, the IRS lists total revenue of $111,374,082 and total assets of $54,770,788. IRS EO Business Master File
- IRS foundation code 15 for Step by Step Inc.: Organization that receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi). IRS EO Business Master File
- IRS deductibility code 1 for Step by Step Inc.: Contributions are deductible. IRS EO Business Master File
- The IRS master file assigns Step by Step Inc. the National Taxonomy of Exempt Entities (NTEE) code P820: Human Services, Developmentally Disabled Centers. IRS EO Business Master File
- The IRS Exempt Organizations Business Master File lists Step by Step Inc. with employer identification number (EIN) 23-2053563, located in Wilkes Barre, Pennsylvania. IRS EO Business Master File
- IRS filing requirement code 01 for Step by Step Inc.: 990 (all other) or 990EZ return. IRS EO Business Master File
- Step by Step Inc.'s accounting period (fiscal year) ends in June, according to the IRS master file. IRS EO Business Master File
- The IRS Form 990 series e-file data released in 2026 includes a Form 990 from Step by Step Inc. for the tax period ending June 2025. IRS Form 990 e-file data
- On its Form 990 for the tax period ending June 2023, Step by Step Inc. reported total revenue $92,896,078, total expenses $90,885,663, net assets or fund balances at year end $29,885,716. IRS SOI Form 990 extracts
- Revenue lines on the Form 990 for the tax period ending June 2023: contributions, gifts and grants $890,492 (Part VIII, line 1h); program service revenue $91,267,174 (Part VIII, line 2g); investment income $364,377 (Part VIII, line 3); total revenue $92,896,078 (Part VIII, line 12). IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending June 2021, Step by Step Inc. reported total revenue $77,394,755, total expenses $75,931,309, net assets or fund balances at year end $21,238,178. IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending June 2022, Step by Step Inc. reported total revenue $85,796,322, total expenses $82,727,068, net assets or fund balances at year end $27,794,102. IRS SOI Form 990 extracts
- Balance sheet at the end of the tax period ending June 2023 (Form 990, Part X): total assets $45,541,831, total liabilities $15,656,115, net assets or fund balances $29,885,716. IRS SOI Form 990 extracts
- Step by Step Inc. reported 1,550 employees on Form W-3 for calendar year ending with or within the tax period ending June 2023 (Form 990, Part V, line 2a). IRS SOI Form 990 extracts
- On the Form 990 for the tax period ending June 2023, Step by Step Inc. reported 15 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2). IRS SOI Form 990 extracts