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Return of Organization Exempt From Income Tax

Under section 501 (c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)

... Do not enter social security numbers on this form as it may be made public.

... Information about Form 990 and its instructions is atwww.irs.gov/form990.

0MB No. 1545-0047

2015


Return of Organization Exempt From Income Tax

Under section 501 (c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)

... Do not enter social security numbers on this form as it may be made public.

... Information about Form 990 and its instructions is atwww.irs.gov/form990.

0MB No. 1545-0047

2015

Form 990


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Department of the Treasury Internal Revenue Service

B C ck if applicable:

- Address change Name change Initial return

.... Final return/terminated

.... Amended return

Application pending

C

EDUCATIONAL FIRST STEPS

2815 GASTON AVENUE

DALLAS, TX 75226

D Employer identification number

75-2334053

E Telephone number

(214) 824-7940


G Gross receipts $ 4 652 101.

F Name and address of principal officer: JOHN R BREITFELLER SAME AS C ABOVE

H(a) Is this a group return for subordinates? Yes

No

H(b) Are all subordinates included? Yes No If "No,' attach a list. (see instructions)

I Tax-exempt status IXI 501(c)(3) I 1501cc) ( ) ... (insert no.) I I4947(a)(l) or I I 527

J Website: ... WWW.EDUCATIONALFIRSTSTEPS.ORG

H(c) Group exemption number .._

B C ck if applicable:

- Address change Name change Initial return

.... Final return/terminated

.... Amended return

Application pending

C

EDUCATIONAL FIRST STEPS

2815 GASTON AVENUE

DALLAS, TX 75226

D Employer identification number

75-2334053

E Telephone number

(214) 824-7940


G Gross receipts $ 4 652 101.

F Name and address of principal officer: JOHN R BREITFELLER SAME AS C ABOVE

H(a) Is this a group return for subordinates? Yes

No

H(b) Are all subordinates included? Yes No If "No,' attach a list. (see instructions)

I Tax-exempt status IXI 501(c)(3) I 1501cc) ( ) ... (insert no.) I I4947(a)(l) or I I 527

J Website: ... WWW.EDUCATIONALFIRSTSTEPS.ORG

H(c) Group exemption number .._

A For the 2015 calendar year, or tax year beginning 6/01 , 2015, and ending 5/31 , 2016


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K Form of organization: JXICorporation J JTrust J J Association J J Other.,_ IL Year of formation: 1990 I M State of legal domicile: TX


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  1. Briefly describe the organization's mission or most significant activities: EDUCATIONAL FIRST STEPS' MISSION IS TO INCREASE THE AVAILABILITY OF QPALITY_EARLY CHILDHOOD EDUCATION FOR ECONOMICALLY

  2. -Ch-ec-k -thi-s -bo-x -... -0-if-th-e-or-ga-ni-za-tio-n-d-isc-o-nt-inu-e-d -its-o-pe-ra-tio-n-s -or-d-isp-os-e-d -of-m-or-e -th-an-2-5%--of-it-s -ne-t a-s-se-ts-. ------

DISADVANTAGED_CHILDREN.

  1. Number of voting members of the governing body (Part VI, line la) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .. . .

  2. Number of independent voting members of the governing body (Part VI, line 1b) . . . . .. . . . . . . . . . . . . . . . .

  3. Total number of individuals employed in calendar year 2015 (Part V, line 2a) . . . . . . . . . , . .• ...• . . . . . . . 6 Total number of volunteers (estimate if necessary) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .• . . . . . . . . . . . . . . . . 7a Total unrelated business revenue from Part VIII, column (C), line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Net unrelated business taxable income from Form 990-T, line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

27

4

27

5

42

6

270

7a

0.

7b

0.


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8 Contributions and grants (Part VIII, line 1h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . ·. . . . . . . . . . . . .

9 Program service revenue (Part VIII, line 2g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  1. Investment income (Part VIII, column (A), lines 3, 4, and 7d). . . . . . . . . . . . .. .. . . . .......

  2. Other revenue (Part VIII, column (A), lines 5, 6d, &, 9c, 10c, and 1le). . . . . . . . . . . . . . . . .

  3. Total revenue - add lines 8through11 (must equal Part VIII, column (A), line 12) .....

Prior Year

Current Year

3 671 337.

4 378 513.

1 947.

18.790.

27,943.

36,144.

85 275.

3,701,227.

4,518,722.


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  1. Grants and similar amounts paid (Part IX, column (A), lines 1-3)................... .

  2. Benefits paid to or for members (Part IX, column (A), line 4). . . . . . . . . . . . . . . . . . . . . . . . . .

  3. Salaries, other compensation, employee benefits (Part IX, column (A), lines 5- 10). . . . . . .

16a Professional fundraising fees (Part IX, column (A), line 1 le) . . . . . . . . . . . . . . . . . . . . . . . . . .

b Total fundraising expenses (Part IX, column (D), line 25) ... 391,138.

17 Other expenses (Part IX, column (A), lines 1 la- 1ld, 1lf-24e) . . . . . . . . . . . . . . . . . . . . . . . . .

  1. Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25). . . . . . . . . . . . . .

  2. Revenue less expenses. Subtract line 18 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.

1 842 416.

2 152 775.

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817 672.

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1.133.394.

2 660 088.

3 286.169.

1 041 139.

1 232 553.

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20 Total assets (Part X, line 16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

21 Total liabilities (Part X, line 26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . .

22 Net assets or fund balances. Subtract line 21 from line 20 . . . . . . . . . . . . . . . . . . . ., . . . . . .

Beginning of Current Year

End of Year

6 682 006.

7 960 549.

108,942.

168 336.

6 573,064.

7 792 213.


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  1. Briefly describe the organization's mission or most significant activities: EDUCATIONAL FIRST STEPS' MISSION IS TO INCREASE THE AVAILABILITY OF QPALITY_EARLY CHILDHOOD EDUCATION FOR ECONOMICALLY

  2. -Ch-ec-k -thi-s -bo-x -... -0-if-th-e-or-ga-ni-za-tio-n-d-isc-o-nt-inu-e-d -its-o-pe-ra-tio-n-s -or-d-isp-os-e-d -of-m-or-e -th-an-2-5%--of-it-s -ne-t a-s-se-ts-. ------

DISADVANTAGED_CHILDREN.

  1. Number of voting members of the governing body (Part VI, line la) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .. . .

  2. Number of independent voting members of the governing body (Part VI, line 1b) . . . . .. . . . . . . . . . . . . . . . .

  3. Total number of individuals employed in calendar year 2015 (Part V, line 2a) . . . . . . . . . , . .• ...• . . . . . . . 6 Total number of volunteers (estimate if necessary) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .• . . . . . . . . . . . . . . . . 7a Total unrelated business revenue from Part VIII, column (C), line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Net unrelated business taxable income from Form 990-T, line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

27

4

27

5

42

6

270

7a

0.

7b

0.


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8 Contributions and grants (Part VIII, line 1h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . ·. . . . . . . . . . . . .

9 Program service revenue (Part VIII, line 2g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  1. Investment income (Part VIII, column (A), lines 3, 4, and 7d). . . . . . . . . . . . .. .. . . . .......

  2. Other revenue (Part VIII, column (A), lines 5, 6d, &, 9c, 10c, and 1le). . . . . . . . . . . . . . . . .

  3. Total revenue - add lines 8through11 (must equal Part VIII, column (A), line 12) .....

Prior Year

Current Year

3 671 337.

4 378 513.

1 947.

18.790.

27,943.

36,144.

85 275.

3,701,227.

4,518,722.


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  1. Grants and similar amounts paid (Part IX, column (A), lines 1-3)................... .

  2. Benefits paid to or for members (Part IX, column (A), line 4). . . . . . . . . . . . . . . . . . . . . . . . . .

  3. Salaries, other compensation, employee benefits (Part IX, column (A), lines 5- 10). . . . . . .

16a Professional fundraising fees (Part IX, column (A), line 1 le) . . . . . . . . . . . . . . . . . . . . . . . . . .

b Total fundraising expenses (Part IX, column (D), line 25) ... 391,138.

17 Other expenses (Part IX, column (A), lines 1 la- 1ld, 1lf-24e) . . . . . . . . . . . . . . . . . . . . . . . . .

  1. Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25). . . . . . . . . . . . . .

  2. Revenue less expenses. Subtract line 18 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.

1 842 416.

2 152 775.

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817 672.

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1.133.394.

2 660 088.

3 286.169.

1 041 139.

1 232 553.

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20 Total assets (Part X, line 16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

21 Total liabilities (Part X, line 26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . .

22 Net assets or fund balances. Subtract line 21 from line 20 . . . . . . . . . . . . . . . . . . . ., . . . . . .

Beginning of Current Year

End of Year

6 682 006.

7 960 549.

108,942.

168 336.

6 573,064.

7 792 213.

l:tMtl b t :I Summarv


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IRaffll l tl Sianature Block

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Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct. and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.



Sign Here


Signature of officer


JOHN R BREITFELLER

Type or print name and title.


Date

EXECUTIVE DIRECTOR


Paid Preparer Use Only

Printrrype preparer's name

AMY MICHIE

Check

self-employed


Phone no.

if

PTIN

P00956657

Firm's name Firm'saddress

... SUTTON FROST CARY L p

... 600 SIX FLAGS DR. SUITE 600

ARLINGTON TX 76011

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May the IRS discuss this return with the preparer shown above? (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . No

BAA For Paperwork Reduction Act Notice, see the separate instructions.

TPOOL1 5 DISCLOSURE COPY

Form 990 (2015)

!:R rt:!!LH

!:R rt:!!LH

Form 990 (2015) EDUCATIONAL FIRST STEPS 75-2334053 Page 2

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Statement of Program Service Accomplishments

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Check if Schedule O contains a response or note to any line in this Part Ill . . . . . . . . . . . . . . . . .• . . . . . .X

  1. Briefly describe the organization's mission:

    SEE SCHEDULE_O _ _


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    D

    D

  2. Did the organization undertake any significant program services during the year which were not listed on the prior

    Form 990 or 990-E Z?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . Yes No

    D

    D

    If 'Yes,' describe these new services on Schedule 0.

  3. Did the organization cease conducting, or make significant changes in how it conducts, any program services? . . . . . Yes No

    If 'Yes,' describe these changes on Schedule 0.

  4. Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.


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4a (Code: )(Expenses $ 2,538,451. including grants of $ ) (Revenue $ 18,790.) EFS PROVIDED TRAINING,_WEEKLY ON-SITE MENTORING AND CONSULTING, SCHOLARSHIPS TOWARD_ COURSES IN CHILD DEVELOPMENT AND EDUCATION,_BOOKS, SUPPLIES....!_FIELD TRIPS....£_COMPUTERS _ AND PLAYGROUND EQUIPMENT,_ENRICHMENT PROGRAMS IN ART, MUSIC,_MATH AND_SCIENCE, AND TARGETED FINANCIAL ASSISTANCE TO IMPROVE PROGRAMS AND FACILITIES FOR 102 AFFILIATED CHILDCARE_CENTERS,_SERVING_5,978 CHILDREN,_ 765 TEACHERS,_AND_134 CENTER DIRECTORS._IN ADDITION TO 8L247 HOURS OF_ON-SITE MENTORING, 253 TRAININGS WERE ATTENDED_BY 2,558 TEACHERS AND DIRECTORS, AND 53_SCHOLARSHIPS_WERE PROVIDED. _


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4b (Code:

----

) (Expenses $ including grants of $ ) (Revenue $

------- ------- -------



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4(Code: ) (Expenses $ including grants of $ ) (Revenue $

---- ------- ------- -------



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4 d Other program services. (Describe in Schedule 0 .)

(Expenses $

includinggrants of $ ) (Revenue $

4 e Total program service expenses

.,.

2,538,451.

BAA

TEEA0102L 10112/15

Form 990 (2015)

Form 990 (2015) EDUCATIONAL FIRST STEPS 75-2334053 Page 3

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'Pi.rtJM: Checklist of Re uired Schedules


Is the organization described in section 501(c)(3) or 4947(a)(l) (other than a private foundation)? If 'Yes,' complete Schedule A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  1. Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? 2

    Yes No

    X X

    +----1--+--

  2. Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates

    for public office? If 'Yes,' complete Schedule C, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 X

    t------t--+--

  3. Section 501(cX3) organizations. Did the organization engage in lobbying activities , or have a section 501(h) election

    in effect during the tax year? If 'Yes,' complete Schedule C, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 X

    t------t--+--

  4. Is the organization a section 501(c)( 4), 501(c)(5 ), or 501(c)(6) organization that receives membership dues, X

    assessments, or similar amounts as defined in Revenue Procedure 98-19 ? If 'Yes,' complete Schedule C, Part Ill . +--5-+--+--


  5. Did the organizat ion maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts ? If 'Ye s,' complete Schedule D.

    Part I.. . . .. . .. . . . . .. . .. . .. . . . . . . . . . .. .. . . .. . . . .. . . . . . . .. . .. . .. . .. . . . . . . . .. . . . .. . . . . .. . . . . .. . .. .. . .. . . . . . 6 X

  6. Did the organizationreceive or hold a conservation easement, including easements to preserve open space, the

    environment, historic land areas, or historic stru ctures? If 'Yes,' complete ScheduleD, Part II. . . . . . . . . . . . . . . . . . . . . . . . . +--7----t--+-X-

  7. Did the organization maintain collections of works of art, historical treasures, or other similar assets? If 'Yes,'

    complete Schedule D, Part Ill. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a X

    +---+--+--


  8. Did the organization report an amount in Part X, line 21, for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counse ling, debt management, credit repair, or debt negotiation

    services? If 'Yes,' complete Schedule D, Part IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 X


  9. Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments,

    +---+---+--

    permanent endowments, or quasi-end owments? If 'Yes, ' complete Schedule D, Part V. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 X


    11 a X


    11 b


    11 C

    X X


    11 d

    X

    11 e


    11 f


    X

    X


    12a

    X

    12b

    X

    13

    X

    14a

    X


    14b


    X


    15

    X


    16

    X


    17


    18


    X

    X


    11 a X


    11 b


    11 C

    X X


    11 d

    X

    11 e


    11 f


    X

    X


    12a

    X

    12b

    X

    13

    X

    14a

    X


    14b


    X


    15

    X


    16

    X


    17


    18


    X

    X

  10. If the organization's answer to any of the following questions is 'Yes', then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.

a Did the organization report an amount for land, buildings and equipment in Part X, line 10? If 'Yes,' complete Schedule

D, Part VI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b Did the organization report an amount for investments - other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If 'Yes,' complete Schedule D, Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c Did the organizationreport an amount for investments - program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If 'Yes,' complete Schedule D, Part VIII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

d Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If 'Yes,' complete Schedule D, Part IX. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

e Did the organization report an amount for other liabilities in Part X, line 25? If 'Yes,' complete Schedule D, Part X .......

f Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses

the organization's liability for uncerta in tax positions under FIN 48 (ASC 740)? If 'Yes,' complete Schedule D, Part X . . . . .

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b Was the organization included in consolidated, independent audited financial statements for the tax year ? If 'Yes,' and

if the organization answered 'No' to line 72a , then completing Schedule D, Parts XI and XII is optional . . . . . . . . . . . . . . . . . .

image

13 Is the organization a school described in section 170(b)(l)(A)(ii)? If 'Yes,' complete Schedule E . . . . . . . . . . . . . . . . . . . . . . . .

14a Did the organization maintain an office, employees, or agents outside of the United States?. . . . . . . . . . . . . . . . . . . . . . . . . . . .

b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If 'Yes,' complete Schedule F, Parts I and IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  1. Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If 'Yes,' complete Schedule F, Parts II and IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  2. Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to

    or for foreign individuals? If 'Yes,' complete Schedule F, Parts Ill and IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    column (A), lines 6 and 1le? If 'Yes,' complete Schedule G, Part I (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . .

    column (A), lines 6 and 1le? If 'Yes,' complete Schedule G, Part I (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . .

    . . .

    . . .

  3. Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX,

    . . . . . .

  4. Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII,

    lines le and Ba? If 'Yes,' complete Schedule G, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  5. Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If 'Yes,'

    complete Schedule G, Part Ill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • . . ._1_9 ,_ _ _, X_



    image

    BAA TE EA0103L 10/12115 Form 990 (2015)

    Form 990 (2015) EDUCATIONAL FIRST STEPS 75-2334053 Page 4

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    IN'ilf lMf Checklist of Re uired Schedules continued


    20a Did the organization operate one or more hospital facilities? If 'Yes', complete Schedule H. . . . . . . . . . . . . . . . . . . . . . . . . . .

    Yes No

    20a X

    b If 'Yes' to line 20a, did the organization attach a copy of its audited financial statements to this return?. . . . . . . . . . . . . . . . . . 1--2_0_b--1---1---

    1. Did the organization report more than $5,000 of grants or other assistance to any domestic organization or

      domestic government on Part IX, column (A), line 1? If 'Yes,' complete Schedule I, Parts I and II. . . . . . . . . . . . . . . . . . . . . . . 1--2_1---1--1--X-

    2. Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX,

      column (A), line 2? If 'Yes,' complete Schedule I, Parts I and Ill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1--22---1---1-_X_

    3. Did the organization answer 'Yes' to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If 'Yes,' complete

Schedule J . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 X

1---'1---1--

24a Did the organizationhave a tax -e xempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If 'Yes,' answer lines 24b through 24d and

complete Schedule K. If 'No, 'go to line 25a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24a X

+----11---+---

b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? . . . . . . . . . . . . . . . . . . . 24b

t---11---t--

cDid the organization maintain an escrow account other than a refunding escrow at any time during the year to defease

any tax-exempt bonds? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1--2_4_c--1---1---

d Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year? . . . . . . . . . . . . 1--2_4_d--1---1---

25 a Section 501(cX3), 501(cX4), and 501(c)(29) organizations. Did the organization engage in an excess benefit

transaction with a disqualified person during the year? If 'Yes,' complete Schedule L, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . 1--2S_a-1---1-_X_

b Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-E Z? If 'Yes,' complete

Schedule L, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1--2_5_b-+---+---X_

  1. Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?

    If 'Yes', complete Schedule L, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1--2_6---11---1--X-

  2. Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member

    image

    of any of these persons? If 'Yes,' complete Schedule L, Part Ill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 X

  3. Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions) :

    a A current or former officer, director, trustee, or key employee? If 'Yes,' complete Schedule L, Part IV. . . . . . . . . . . . . . . . . . .

    b A family member of a current or former officer, director, trustee, or key employee? If 'Yes,' complete

    Schedule L, Part IV. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


    c An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If 'Yes,' complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . .


    and Part V, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    35a Did the organization have a controlled entity within the meaning of section 512(b)(13)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    b If 'Yes' to line 35a, did the organization receive any payment from or engage in any transaction with a controlled

    entity within the meaning of section 512(b)(13)? If 'Yes,' complete Schedule R, Part V, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . .


    Note. All Form 990 filers are required to complete Schedule O . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


    28b


    X


    28c


    X

    29

    X


    30


    X

    31

    X


    32


    X


    33


    X


    34


    X

    35a

    X


    35b


    36


    X


    37


    X


    38


    X

    1. Did the organization receive more than $25,000 in non-cash contributions? If 'Yes,' complete Schedule M . . . . . . . . . . . . . . .

    2. Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If 'Yes,' complete Schedule M. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. Did the organization liquidate, terminate, or dissolve and cease operations? If 'Yes,' complete Schedule N, Part I . . . . . . . .

    4. Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If 'Yes,' complete Schedule N, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If 'Yes,' complete Schedule R, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. Was the organization related to any tax-exempt or taxable entity? If 'Yes,' complete Schedule R, Part II, Ill, or IV,

    1. Section 501(cX3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If 'Yes,' complete Schedule R, Part V, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If 'Yes,' complete Schedule R, Part VI . . . . . . . . . . . . . . . . .

    3. Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19?

    BAA

    Form 990 (2015)


    TEEA0104L 10/12/15

    Form 990 (2015) EDUCATIONAL FIRST STEPS 75-2334053

    image

    !:P::it!ilV ! Statements Regarding Other IRS Filings and Tax Compliance

    image

    Check if Schedule O contains a response or note to any line in this Part V. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    Page 5


    1. a Enter the number reported in Box 3 of Form 1096. Enter -0· if not applicable . . . . . . . . . . . . . . 1 a

      b Enter the number of Forms W-2G included in line la. Enter -0- if not applicable . . . . . . . . . . . 1 b

      c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax State-

      ments, filed for the calendar year ending with or within the year covered by this return . . . . . . 2_a.,_ _ b If at least one is reported on line 2a, did the organization file all required federal employment tax returns?. . . . . . . . . . . . . . .

      Note. If the sum of lines la and 2a is greater than 250, you may be required to e-file (see instructions)

    3. a Did the organization have unrelated business gross income of $1,000 or more during the year? . . . . . . . . . . . . . . . . . . . . . . . .

b If 'Yes' has it filed a Form 990-T for this year?lf 'No' to line 3b, provide an explanation in Schedule 0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

______

______

4a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? . . . . . . . . . .

b If 'Yes,' enter the name of the foreign country: .,

l= f-,,,.,.,.,= "= -


See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts. (FBAR)

5 a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? . . . . . . . . . . . . . . . . . . . . ,,________,, .........,_

b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?. . . . . . . . . . . . .

c If 'Yes,' to line Sa or Sb, did the organization file Form 8886-T? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 c

l----t--,1--

6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization

solicit any contributions that were not tax deductible as charitable contributions?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-6_a-+---+-_X_

b If 'Yes,' did the organization include with every solicitation an express statement that such contributions or gifts were

image

not tax deductible? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 b

  1. Organizations that may receive deductible contributions under section 170(c).

    a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and

    services provided to the payor?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1---1 1--

    b If 'Yes,' did the organization notify the donor of the value of the goods or services provided? . . . . . . . . . . . . . . . . . . . . . . . . . . . 1---1--1--

    image

    c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    d If 'Yes,' indicate the number of Forms 8282 filed during the year . . . . . . . . . . . . . . . . . . . . . . . . . 7 d

    benefit contract? . . . . . . . . . . .

    benefit contract? . . . . . . . . . . .

    e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal '---"----------<

    f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?. . . . . . . . . . . . . . .

    g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899

    1-----lf--!--

    as required?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-7_gc.+----t---

    h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a

    Form 1098-C? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 h

    image

  2. Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring 1,,-,,, '""""'"'""'.,,,,,,.,,,,.

    organization have excess business holdings at any time during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. Sponsoring organizations maintaining donor advised funds.

    a Did the sponsoring organization make any taxable distributions under section 4966?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    b Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? . . . . . . . . . . . . . . . . . . . . . .

  4. Section 501(c)(l) organizations. Enter :

    a Initiation fees and capital contributions included on Part VIII, line 12. . . . . . . . . . . . . . . . . . . . . .

    b Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities . . . . .

  5. Section 501(c)(12) organizations. Enter :

a Gross income from members or shareholders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b Gross income from other sources (Do not net amounts due or paid to other sources

10a 10b


11 a

against amounts due or received from them.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , 11_b.,_ r.-....

12 a Section 4947(a)(1) non-exempt charitable trusts. ls the organization filing Form 990 in lieu of Form 1041? . . . . . . . . . . . . . . .

b If 'Yes,' enter the amount of tax-exempt interest received or accrued during the year . . . . . . . , 12_b.,_ r, :

13 Section 501(c)(29) qualified nonprofit health insurance issuers.

a Is the organization licensed to issue qualified health plans in more than one state?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Note. See the instructions for additional information the organization must report on Schedule 0 .

b Enter the amount of reserves the organization is required to maintain by the states in

which the organization is licensed to issue qualified health plans . . . . . . . . . . . . . . . . . . . . . . . . . 13 b

1- - -1- - - - - - - - - L:c:\

c Enter the amount of reserves on hand. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . L._13_c.,_ i·--:-: , ,.,.,. ,.,-y,- ,-

14a Did the organization receive any payments for indoor tanning services during the tax year? . . . . . . . . . . . . . . . . . . . . . . . . . .

b If 'Yes,' has it filed a Form 720 to report these payments? If 'No,' provide an explanation in Schedule 0. ... .

BAA TEEA0105L 10112/15

Form 990 (2015) EDUCATIONAL FIRST STEPS 75-2334053 Page 6

i!RJ.rfaVil l Governance, Management, and Disclosure For each 'Yes' response to lines 2 through 7b below, and for a 'No' response to line Ba, Bb, or 70b below , describe the circumstances, processes, or changes in Schedule 0. See instructions.

Check if Schedule O contains a response or note to any line in this Part VI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [x]

image


image

  1. a Enter the number of voting members of the governing body at the end of the tax year . . . . . . 1a 27

    If there are material differences in voting rights among members

    of the governing body, or if the governing body delegated broad

    authority to an executive committee or similar commi ttee, explain in Schedule 0 .

    b Enter the number of voting members included in line la, above, who are independent . . . . . . 1 b 27

  2. D i d any officer, director, trustee, or key employee have a family relationship or a business relationship with any other

    officer, director, trustee, or key employee? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-----1 11--

  3. Did the organization delegate control over management duties customarily performed by or under the direct supervision

    of officers, directors, or trustees, or key employees to a management company or other person? . . . . . . . . . . . . . . . . . . . . . . . 1-3----1----11-X-

  4. Did the organization make any significant changes to its governing documents

    since the prior Form 990 was filed? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 X

    X

    X

    i-----<f--1--

  5. Did the organization become aware during the year of a significant diversion of the organization's assets? 5

6 Did the organization have members or stockholders? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-6---11--1--:X:::--

image

7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more

members of the governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 a X

b Are any governance decisions of the organization reserved to (or subject to approval by) members,

i-----<--1--

image

stockholder s, or persons other than the governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 b X

  1. Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:

    a The governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    b Each committee with authority to act on behalf of the governing body?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sb

  2. Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the

    organization's mailing address? If 'Yes,' provide the names and addresses in Schedule O . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 X

    image

    _

    _

    Section B. Policies his Section B re vests information about olicies not re uired b the Internal Revenue Code.


    10 a Did the organization have local chapters , branches, or affiliat es?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    b If ' Yes,' did the organization have wri tten policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their

    Yes No

  3. a X

    i-----<--1--

    ,_

    operations are consis tent with the organization's exempt purposes?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 b

  4. a Has the organization provided a completecopy of this Form 990 to all members of its governing body before filing the form1 . . . . . . . . . . . . . . . . . . . . . . 11 a X

b Describe in Schedule O the process, if any, used by the organization to review this Form 990. SEE SCHEDULE O

12a Did the organization have a written conflict of interest policy? If 'No,' go to line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise

1----11--1-­

to conflicts? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 b X

c Did the organization regularly and consistently monitor and enforce compl iance with the policy? If 'Yes,' descnbe in

Schedule O how this was done . . . .SEE..SCHEDULE..0......................................................... 12 c X

13 Did the organization have a written whistleblower policy? . . . . . . . . . . . . . . . . . . . . . . ..•. .. .. . . . . . . .• .• . .. . . . . , . . . . . . 13 X

  1. Did the organization have a written document retention and destruction policy? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 X

  2. Did the process for determining compensation of the following persons include a review and approval by independent persons , comparability data, and contemporaneous substantiation of the deliberation and decision?

a The organization's CEO, Executive Director , or top management official. . . .SEE. .SCHEDULE . 0. . . . . . . . . . . . . . . . . . . . . . 1----11--1--

b Other officers or key employees of the organization. . . . SEE. . SCHEDULE. 0 . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If 'Yes' to line 15a or 15b, describe the process in Schedule O (see instructions).

16a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a

ta xable entity during the year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b If 'Yes,' did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the

organization's exempt status with respect to such arrangements? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .• . . .

Section C. Disclosure

  1. List the states with which a copy of this Form 990 is required to be filed ._ IJQ E _

    0 D D

    0 D D

  2. Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990-T (Section 501(c)(3)s only) a vailable for public inspection. Indicate how you made these available. Check all that apply.

    Own website Another 's website IBJ Upon request Other (explain in Schedule 0 )

  3. Describe in Schedule O whether (and if so, how) the organization made it s governing documents, conflict of interest polic y, and financial statements availabl e to the public during the tax year. SEE SCHEDULE 0

  4. State the name, address, and telephone number of the person who possesses the organization's books and records: .-

JOHN R BREITFELLER 2815 GASTON AVENUE DALLAS TX 75226 (214) 824-7940

BAA TEEA0106L 10/12/15 Form 990 (2015)

Form 990 (2015) EDUCATIONAL FIRST STEPS 75-2334053 Page 7

IPiJi:vurn Codmpensdationcof Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and In epen ent ontractors

Check if Schedule O contains a response or note to any line in this Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .• 0

image

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

image

1 a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest compensated employees; and former such persons.

image

0 Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.

(C)

(A)

Name and Title

(B) Position (do not check more (D)

than one box, unless person

± ci' )

± ci' )

Average is both an officer and a Reportable hours director/trustee) compensation from

(E)

Reportable compensation from

(F)

Estimated amount of other

epeek r

W

t.,.-..,, 0

- - ---+ the organization

(W-2/1099-MISC

related organizations

(W-2/1099-MISC)

compensation

from the

(list any g, g; '< s!. '§,3

hoursfor g a: [ro

q o

q o

related Q v ro ,

org.aniza- -> ,1> 8

hons

below [ ro t11

dotted 8

line) ct>

organization and related organizations

a.

0) KATHRYN LAKE 1

CHAIRMAN O X X

TREASURER O X X

TREASURER O X X

--) --RO-B-E-RT--A-PP-E-L 1-

VICE CHAIRMAN O X X

VICE CHAIRMAN O X X

--( --BA-R-B-AR-A--M-CD-E-R-MO-T-T 1--


0. 0. 0.


0. 0. 0.


0. 0. 0.

_ (4) MARGARET SPELLINGS _l

PAST CHAIR O X X

SECRETARY O X X

SECRETARY O X X

--(5)--CA-R-O-LY-N--W-E-ST-B-ER-R-Y 1--

DIRECTOR O X

DIRECTOR O X

--(fi)--LY-D-I-A-A-D-DY 1--

DIRECTOR O X

DIRECTOR O X

-(-7) --PE-G-G-Y-A-L-L-IS-O-N 1--

DIRECTOR O X

DIRECTOR O X

-(-8) --SU-S-A-N-B-A-LD-W-I-N 1--

DIRECTOR O X

DIRECTOR O X

--(9)--KE-N--B-AR-T-H 1--

00) KRISTI FRANCIS 1

DIRECTOR O X

DIRECTOR O X

DIRECTOR O X

-01-) --M-AR-T-HA--F-R-Y 1--

DIRECTOR O X

DIRECTOR O X

-0-2)--EL-I-ZA-B-E-T-H-G-A-R-ZA 1--

0 GILBERT GARZA 1

DIRECTOR O X

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.

-04-) --B-ET-H--GO-L-D 1

DIRECTOR O X

BAA TEEA0107L 10/12/15

0. 0. 0.

Form 990 (2015)

Form 990 (2015) EDUCATIONAL FIRST STEPS 75-2334053 Page 8

image

IJ:>,ijij)tlFI Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)

image

(B) (C)

Position

(A)

Name and title

Average hours per

(do not check more than one box, unless person is both an officer and a director/trustee)

(D)

0

0

Reportable compensation from

(E)

Reportable compensation from

(F)

Est imated amount of other

week

(list any

- g - --6i', -g-

the organization

o (W-2/1099,MISC)

related organizations

(W,2/1099,MISC)

compensation

from the

hours for

_nftg c= i 3

3

organization and related

related

u

u

organiza

"'c

"'2.rog

organizations

"""'c::- 3

below dotted line)

!<g::; [ ((1)'D

g

Ct)

(1) 6"

(15)

RACHEL GOLDBERGER

1

DIRECTOR

- 0

X

0.

0.

0.

(16)

PAIGE HARWELL

1

DIRECTOR

- 0

X

0.

0.

0.

(17) LESLIE KENNEDY 1

DIRECTOR 0

-(1---S-UZ-A-N-N-E--KE-O-H-A-N-E 1

(19)_BRETT KIRSTEIN 1

X


X


0.


0.


0 .


0.


0.


0.

DIRECTOR

O

X

0.

0 .

0.

(20)

JESSA MCINTOSH

1

DIRECTOR

- 0

X

0.

0.

0.

(15)

RACHEL GOLDBERGER

1

DIRECTOR

- 0

X

0.

0.

0.

(16)

PAIGE HARWELL

1

DIRECTOR

- 0

X

0.

0.

0.

(17) LESLIE KENNEDY 1

DIRECTOR 0

-(1---S-UZ-A-N-N-E--KE-O-H-A-N-E 1

(19)_BRETT KIRSTEIN 1

X


X


0.


0.


0 .


0.


0.


0.

DIRECTOR

O

X

0.

0 .

0.

(20)

JESSA MCINTOSH

1

DIRECTOR

- 0

X

0.

0.

0.

a.


  1. JENNIFER MOSLE 1

  2. BRANDON RATZLAFF 1

DIRECTOR ------ - 0 X

- -DIRECTOR----------------- 0 - X


0.


0.


0.


0.


0.


0.

-(2-3)--G-EO-R-G-IA--S-CA-I-F-E 1


0.


0.


0.

-(2-4)--JO-H-N--SE-L-ZE-R 1


0.


0.


0.

-(2-5)--NA-N-C-Y-S-K-O-CH-D-O-PO-L-E 1


0.


0.


0 .

1 b Sub-total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

167,106.

0.

23,348.

c Total from continuation sheets to Part VII, Section A. . . . . . . . . . . . . . . . . . . . . . .

...

0.

0.

0 .

d Total (add lines 1band 1c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

...

167,160.

0.

23,348.

  1. JENNIFER MOSLE 1

  2. BRANDON RATZLAFF 1

DIRECTOR ------ - 0 X

- -DIRECTOR----------------- 0 - X


0.


0.


0.


0.


0.


0.

-(2-3)--G-EO-R-G-IA--S-CA-I-F-E 1


0.


0.


0.

-(2-4)--JO-H-N--SE-L-ZE-R 1


0.


0.


0.

-(2-5)--NA-N-C-Y-S-K-O-CH-D-O-PO-L-E 1


0.


0.


0 .

1 b Sub-total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

167,106.

0.

23,348.

c Total from continuation sheets to Part VII, Section A. . . . . . . . . . . . . . . . . . . . . . .

...

0.

0.

0 .

d Total (add lines 1band 1c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

...

167,160.

0.

23,348.

DIRECTOR O


DIRECTOR O X


DIRECTOR O X


DIRECTOR O X ...


image

  1. Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization ... 1


  2. Did the organization list any former officer, director, or trustee, key employee, or highest compensated employee on line la? If 'Yes, ' complete Schedule J for such individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If 'Yes' complete Schedule J for

    such individual. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  4. Did any person listed on line la receive or accrue compensation from any unrelated organization or individual

for services rendered to the organization? If 'Yes,' complete Schedule J for such person. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 X

image

Section B. Independent Contractors

  1. Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year.

    w

    Name and business address


    Description of services


    Compensation

    image

  2. Total number of independent contractors (including but not limited to those listed above) who received more than

$100,000 of compensation from the organization ... O

BAA TE EA0108L 10/12/15 Form 990 (2015)

Form 990


Department of the Treasury

Internal Revenue Seivice

Continuation Sheet for Form 990

0MB No. 1545,0047

2015

Name of the Organization Employler Identification number

image

EDUCATIONAL FIRST STEPS 75-2334053

iPi ftNUt Continuation: Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

(A)

Name and Tille

(8)

Average

ho :e er

(list any hours for related organiza- tions below dotted line)

(C)

Position (check all that apply)

(D)

Reportable compensation from the or9aanization

(:N-2/1 99-MISC)

(E)

Reportable compensation from related orianizatians (:N-2110 9-MISC)

(F)

Estimated amount of other compensation from the organization and related organizations

:,


(1) a.

O C

2

jl!.

"(l)'

;:,

e=-

(ll


g=

i(1)

0

3;

n

;,:;

(1)

'<

\1l

'D 0 '<

(1)

(1)

;!;

12. ,g.

0 (1)

'<mg"'

3

"(1:),' ""''

i.-

a.

;:r

3

-J-A-NE--T-AB-E-R-------------

DIRECTOR

--1--

0


X

0.

0.

0.

MICHELE VALDEZ DIRECTOR

1

0


X

0.

0.

0.

GIFFEN WEINMANN

DIRECTOR

1

0


X

0.

0.

0.

JOHN R_BREITFELLER EXECUTIVE DIR.

40

0


X

107,743.

0.

20,605.

DONNA BUSH-TO 8/31/15 DIR. OF FINANCE

40

0


X

54,567.

0.

2,743.

-N-A-NC-Y--FE-R-G-US-O-N--F-M--1-1/-1-5-/1-5-

DIR. OF FINANCE

40

0


X

4,850.

0.

0.

---------------------

----

---------------------

----

---------------------

----

---------------------

----

---------------------

----

---------------------

----

---------------------

----

---------------------

----

---------------------

----

---------------------

----

---------------------

----

---------------------

----

---------------------

----

---------------------

----

----------------------

---

Form 990 Cont 2015


TEEA4301L 10/12/15

Form 990 (2015) EDUCATIONAL FIRST STEPS

image

!IN rtYIUj Statement of Revenue

75-2334053 Page 9

image

Check if Schedule O contains a response or note to any line in this Part VIII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D

(A)

Total revenue

(B)

Related or exempt function

(C)

Unrelated business revenue

(D)

Revenue excluded from tax

under sections 512-514


b Membership dues. . . . . . . . . . . . .

c Fundraising events . . . . . . . . . . . 1 C d Related organizations. . . . . . . . . 1d e Government grants (contributions) . . . . le



Business Code

2 a PROGRAM SERVICE FEES _ -l-"9....:.0-=-0-=-09"""'9'-----1----=l-=-8,_7, ,9c....::Oc....:..+----=1=8..._7"-"9=-=0:...:.+------+------

b -------------------------+-------+--------+--------+-------

C -------------------------+-------+---------------------

d --------------------------------+--------t--------t-------

-------------

-------------

f All other program service revenue....

f All other program service revenue....

e --------------------------------+--------t--------t-------

g Total. Add lines 2a-2f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...

3 Investment income (including dividends, interest and

1-------+-------+--------1--------

1-------+-------+--------1--------

4 Income from investment of tax-exempt bond proceeds.• .>:-

4 Income from investment of tax-exempt bond proceeds.• .>:-

other similar amounts) . . . . . . . . . . . . . . . . . . . . . . . ,..l---=-"'-'-'=-=-..:...C-t-------+--------t---=-=""'--'=-=-.=..:-

image

image

5 Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  1. Real (ii) Personal

  1. a Gross rents....

    b Less: rental expenses. !-------+-------+

    cRental income or (loss). . . . . ......_ -!

    (i) Securities

    (ii) Other


    t-------


    -------

    (i) Securities

    (ii) Other


    t-------


    -------

    dNet rental income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . .

  2. a Gross amount from sales of assets other than inventory


    1. Less: cost or other basis and sales expenses. . . . . . .

    2. Gain or (loss.). . . . . . . +

    d Net gain or (loss). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

  3. a Gross income from fundraising events (not including .. $ 355, 312.

    of contributions reported on line 1c).

    See Part IV, line 18. . . . . . . . . . . . . . . . . a 218 654.

    b Less: directexp enses . . . . . . . . . . . . . . . bL..--=cl.::3!.!..:.:3L..,:3:!..7 9..:..=f''==' ' ==='='==='='==='='='='=='=:,:::::,:::::::=:::::>:=:::=::,:::l :::=::

    c Net income or (loss) from fundraising events. . . . . . . . . ..

  4. a Gross income from gaming activities.

See Part IV, line 19. . . . . . . . . . . . . . . . . a _,

b Less: direct expenses. . . . . . . . . . . . . . . b ------!

r------t======+==

r------t======+==

c Net income or (loss) from gaming activities ..

10a Gross sales of inventory, less returns and allowances . . . . . . . . . . . . . . . . . . . . a

b Less: cost of goods sold. . . . . . . . . . . . . b1--- - - - -

c Net income or (loss) from sales of inventory. .

Miscellaneous Revenue Business Code


,-;


C

d All other revenue . . . . . . . . . . . . . . . . . . .

e Total. Add lines 11a- 1 ld. .... . . . . . .... L-. ..- -... -. -. .- .- . - .--. ..--.,.l-------h

2 Total revenue. See instructions . . . . . . . . . . . . . . . . ..,

BAA TEEA0109L 10/12/15 Form 990 (2015)

Form 990 (2015) EDUCATIONAL FIRST STEPS

image

!R rl:l 'X d Statement of Functional Expenses

75-2334053 Page 10

Section 501( c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).

image

w

w

Check if Schedule O contains a response or note to any line in this Part IX. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


Do not include amounts reported on lines 6b, 7b, Bb, 9b, and 10b of Part VIII.

  1. Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 . . . . . . . . . . . . . . . . . . . . . . .

  2. Grants and other assistance to domestic

    indiv iduals. See Part IV, line 22 . . . . . . . . . . . .

  3. Grants and other assistance to foreign organizations, foreign governments, and for. eign individuals. See Part IV, lines 15 and 16

  4. Benefits paid to or for members . . . . . . . . . . . .

  5. Compensation of current officers, directors, trustees, and key employees . . . . . . . . . . . . . . .


Total expenses Program service Management and Fundraising

expen ses general expenses expenses


f-- - - - - - -+- - - - - - - .....;;:.,,,:;:;


159,213. 113,232. 24,551. 21 430 .

6 Compenstaoi n not included a bove, to 1--------'---+--------''------'-+------'---'-.=..c+-----'--'----

disqualified persons (as defined under section 4958(f)(l )) and persons described

in section 4958(c)(3)(8). . . . . . . . . . . . . . . . . . . .

0.

0.

0.

0.

7 Other salaries and wages . . . . . . . . . . . . . . . . . .

1

694

525.

1

307 391.

139

759.

247

375.

8 Pension plan accruals and contributions (include section 401(k) and 403(b)

employer contributions) . . . . . . . . . . . . . . . . . . . .


7


232.


2 531.


4


411.


290.

9 Other employee benefits . . . . . . . . . . . . . . . . . . .

152

842.

53 144.

93

931.

5

767.

10 Payroll taxes . . . . . . . . . . . . . . . . . . . . . . .. . . . .

138

963 .

110 093.

12

156.

16

714.

11 Fees for services (non-employees) :

a Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b LegaI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1----------+--------'-+--------+--------

t-----1-57-1.-+-----8-4-5.-+------50-9-. + 21-7-.

c Accounting. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

d Lobbying . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

e Professional fundraising services. See Part IV, line 17 .. .

f Investment management fees . . . . . . . . . . . . . .

g Other. (If line 11g amount exceeds 10% of line 25, column

12

Advertising and promotion .................

40,855.

9,915.

2 , 75 4 .

28,186.

13

Office expenses. . . . . . . . . .. .. . . . .. .. . . . . 1--------'---+-------''----'-+------'---+------'----

14

Informat ion technology. . . . . . . . . . . . . . . . . 1--------'---+---

---''----'-+------'------+------'----

22,607. 13,615. 5,799.

15

Royalties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16

Occupancy . . . . . . . . . . .• . . . . . . . . . . . . . . . . . . .

54,147.

33,761.

16,682.

3,704.

17

Travel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18

Payments of travel or entertainment expenses for any federal, state, or local pubIic officiaIs . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12

Advertising and promotion .................

40,855.

9,915.

2 , 75 4 .

28,186.

13

Office expenses. . . . . . . . . .. .. . . . .. .. . . . . 1--------'---+-------''----'-+------'---+------'----

14

Informat ion technology. . . . . . . . . . . . . . . . . 1--------'---+---

---''----'-+------'------+------'----

22,607. 13,615. 5,799.

15

Royalties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16

Occupancy . . . . . . . . . . .• . . . . . . . . . . . . . . . . . . .

54,147.

33,761.

16,682.

3,704.

17

Travel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18

Payments of travel or entertainment expenses for any federal, state, or local pubIic officiaIs . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  1. amount, li st line llg expenseson Schedule 0.). . . . .

14 375. 7 734. 4 658. 1 983 .


51 072. 27 , 375 . 16,634. 7,063.


56,395. 42 731. 8 600. 5,064.

42,021.



19 Conferences, conven t oi ns, and meetings .... t-----4-2_7_9-.-t-----4-,-2-3_3_.t---------+ 4-6-.

20 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

21 Payments to affiliates . . . . . . . . . . . . . . . . . . . . .

22 Depreciation, depletion, and amortization. . . .

23 Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  1. Other expenses . Itemize expenses not

    covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e

    expenses on Schedule 0.) . . . . . . . . . . . . . . . . . I""=" = = = = = ""

    a ENROLLMENT PROGRAM +---3=2=5'-'-"'l'-'-7-=-8-=+.----=3=25"-'---"l'-"4'-'-7..:.i.--------,1------=3=1.,_.

    b MATERIALS_ TO CENTERS +-----'2=....,7..=8..L..:...56=8'--'.+------=2e....:4-=-6'--'3"-'7'-"0 .1-----'2 7-=-8=1-'-+.----=2=9_,_4=1"-'7_.,_.

    c EFS TRAINING ACADEMY +-- 1=6=-=2'-'-"'5-=-8=-3-=+.---=1=6l=-s....=3e....:4-=-6..:.i.-----=2'--=4'--'-7-'-I.1-----"'9-=-9-=--'-.0

    d ENRICHMENT FIELD TRIPS +- - - -=2=.,1_5=1=8:..;·+-- - - -=2=,.1..,"5-=1=8.....,_1, - - - - - -1- - - - - - -

    e All other expenses . . . . . . . . . . . . . . . . . . . . . . . . 33 420. 14 245. 6 025. 13 150.

    image

  2. Total functional expenses. Add lines 1 through 24e. . . . 3 , 286, 16 9 . 2 , 538 , 451.

  3. Joint costs. Complete this line only if the organization reported in column (8)

    D

    D

    joint costs from a combined educational campaign and fundraising solicitation.

    Check here .,. if following

    SOP 98-2 (ASC 958-720). . . . . . . .. . . . . . ..

    356,580. 391,138.

    image

    BAA TEEA0110L 11/19/15 Form 990 (2015)

    Form 990 (2015) EDUCATIONAL FIRST STEPS

    75-2334053 Page 11

    !R W' {{jBalance Sheet

    image

    Check if Schedule O contains a response or note to any line in this Part X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    1. (B)

      Beginning of year End of year

      Cash - non-interest -bearing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . .

      1. Savings and temporary cash investments . . . . . . . . . . . . . . . . . . . . . , ...........

      2. Pledges and grants receivable, net . . . . . . . . . . . . . . . .

      4 Accounts receivable, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      5 Loans and other receivables from current and former officers, directors,

      508,087. 1 341,097_

      2,524,426. 2 639,213.

      1,052,593. 3 1,447,859.

      4

      :tjj f :;J otes..' n . i h.e.s.t com.p ns . t . p l y ees.. ?omp. l t . . . . . . . .


      1

      1

      1/1


      <1/1

      6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(l)), persons described in section 4958(c)(3)(8), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) . Complete Part II of Schedule L. . . . . . .

      7 Notes and loans receivable, net. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      8 Inventories for sale or use. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      9 Prepaid expenses and deferred charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      1O a Land, buildings, and equipment: cost or other basis.

      Complete Part VI of Schedule D. . . . . . . . . . . . . . . . 1-lO_a-+---=1"'---'-5-'-9-'-3-'-"'2-'8-'9-'-.

      b l ess: accumulatedd epreciation . . . . . . . . . . . . . . . . . . . . '--lO_b_,_ -=1 -'-3--''--5"--3'Cl-4' -'.-+-- -=1-'-"'-4'-7--"'4-"'-2-"60--"-'.-+-1-_0c1- _ ..ccl 4-'-5-'-79--'7--.'5-'-

      11 ln vestments - publicly traded securities. . . . . . . . . . . . . . . . . . . . . . . . . 1 088 7 4 9 . 11 4 011 068.

      12

      13

      14

      15

      16

      17

      18

      19

      20

      21

      21

      1/1

      .S!

      Investments - other securities . See Part IV, line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . .

      Investments - program-related . See Part IV, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . Intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      Other assets. See Part IV, line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      Total assets. Add lines 1 through 15 (must equal line 34) . . . . . . . . . . . . . . . . . . . . . . . Accounts payable and accrued expenses. . . . . . . . . . . . . . . . . . . . . . . . . . ,. . . . . . . . . . . . Grants payable. . . . . . . . . . . . . . . . . . . . . . . . . . . .• .• . .• . . . . . . . . . . . . . . . . . . . . . . . . . . .

      Deferred revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      Tax-exempt bond liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Escrow or custodial account liability . Complete Part IV of Schedule D ...........

      12

      13

      14

      343. 15

      6 682 006. 16 7 960 549.

      108 942. 17 168 336.

      18

      19

      20

      21

      :s 22

      C'CI

      ::I

      23

      24

      25


      26


      1/1

      8

      Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons .

      Complete Part II of Schedule L. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

      Secured mortgages and notes payable to unrelated third parties. . . . . . . . . . . . 23

      Unsecured notes and loans payable to unrelated third parties . . . . . . . . . . . . . . . . . . . 24

      Other liabilities (including federal income tax, payables to related third parties ,

      and other liabilities not included on lines 17-24). Complete Part X of Schedule D .. 25

      Total liabilities.Add lines 17 through 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      Organizations that follow SFAS 117 (ASC 958), check here IBJ and complete

      lines 27 through 29, and lines 33 and 34.

      1. 27

        lV

        'iii 28

        Unrestricted net assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .• . . . . .. . . .

        Temporarily restricted net assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        1---= =.:=--t.....:....::....::....:c+--+-----".L..::'-=:..L-:..::..=....:...

        ,a,J

        :Cs

        L&.

        0'-

        .C../.l

        .<.C.

        ell


        zCl)

        29


        30

        31

        32

        33

        34

        Permanently restricted net assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        Organizations that do not follow SFAS 117 (ASC 958), check here 0

        and complete lines 30 through 34.

        Capital stock or trust principal, or current funds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Paid-in or capital surplus, or land, building, or equipment fund . . . . . . . . . . . . . . . . . . Retained earnings, endowment, accumulated income, or other funds . . . . . . . . . . . . . Total net assets or fund balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        TotaI liabilities and net assets/fund balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        30

        31

        32

        --6-573- 06-4-. -33----7 79-2

        6 682 006. 34 7 960

        2-13-.

        549.

        BAA

        Form 990 (2015)


        TEEA0111L 10/12/15

        Form 990 (2015) EDUCATIONAL FIRST STEPS

        image

        !:JNfft :X:FIReconciliation of Net Assets

        75-2334053 Page 12

        1 Total revenue (must equal Part VIII, column (A), line 12). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        1

        4 518 722.

        2 Total expenses(must equal Part IX, column (A), line 25). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2

        3 286 169 .

        3 Revenue less expenses.Subtract line 2 from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        3

        1 232 553.

        4 Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) . . . . . . . . . . . . . . . . . .

        4

        6 573 O 6 4 .

        5 Net unrealized gains (losses) on investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        5

        -13, 40 4.

        6 Donated services and use of facilities . . . . . . . . . . . . . ..•• . . .• . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        6

        1 Total revenue (must equal Part VIII, column (A), line 12). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        1

        4 518 722.

        2 Total expenses(must equal Part IX, column (A), line 25). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2

        3 286 169 .

        3 Revenue less expenses.Subtract line 2 from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        3

        1 232 553.

        4 Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) . . . . . . . . . . . . . . . . . .

        4

        6 573 O 6 4 .

        5 Net unrealized gains (losses) on investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        5

        -13, 40 4.

        6 Donated services and use of facilities . . . . . . . . . . . . . ..•• . . .• . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        6

        Check if Schedule O contains a response or note to any line in this Part XI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . n


        7 Investment expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . t---,7:-it----------

        image

        1. Prior period adjustments 8

          1---,1----------

        2. Other changes in net assets or fund balances (explain in Schedule 0 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 0.

        1o Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33,

        1---,1----------

        column (8)) 10

        image

        I P:i rl.®UH Financial Statements and Reporting

        7 792 213.

        image

        Check if Schedule O contains a response or note to any line in this Part XII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


        1 Accounting method used to prepare the Form 990: Ocash IBJ Accrual Oother If the organization changed its method of accounting from a prior year or checked 'Other,' explain

        in Schedule 0.

        2a Were the organization's financial statements compiled or reviewed by an independent accountant? . . . . . . . . . . . . . . . . . . . . .

        D D

        D D

        If 'Yes,' check a box below to indicate whether the financial statements for the year were compiled or reviewed on a s arate basis, consolidated basis, or both:

        lJ Separate basis Consolidated basis Both consolidated and separate basis

        b Were the organization's financial statements audited by an independent accountant? . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        D D

        D D

        If 'Yes,' check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:

        [Kl Separate basis Consolidated basis Both consolidated and separate basis

        c If 'Yes' to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant? . . . . . . . . . . . . . . . . . . . . . . . . .

        If the organization changed either its oversight process or selection process during the tax year, explain t,,,-,:c,c,f= ="""=

        in Schedule 0.

        3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single

        Audit Act and 0MB Circular A-133? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a X

        b If 'Yes,' did the organization undergo the required audit or audits? If the organization did not undergo the required audit

        1-----1----,1--

        or audits, explain why in Schedule O and describe any steps taken to undergo such audits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b

        BAA Form 990 (2015)


        TEEA0112L 10/20115


        SCHEDULE A

        (Form 990 or 990-EZ)


        Department of the Treasury In ternal Revenue Service

        Public Charity Status and Public Support

        image

        Complete if the organization is a section 501(cX3) organization or a section 4947(aX1) nonexempt charitable trust.

        ... Attach to Form 990 or Form 990-EZ.

        ... Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.


        0MB No. 1545 -0047

        2015



        image

        IPffitf f f l Reason for Public Charity Status (All organizations must complete this part.) See instructions.

        The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)

        1. A church, convention of churches, or association of churches described in section 170(bX1XAXi).

        2. A school described in section 170(bX1XAXii). (Attach Schedule E (Form 990 or 990-EZ).)

        3. A hospital or a cooperative hospital service organization described in section 170(bX1XAXiii).

        4. A medical research organization operated in conjunction with a hospital described in section 170(bX1XA)(iii). Enter the hospital's name, city, and state:

        5. D An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(bX1XA)(iv). (Complete Part II.)

        6. A federal, state, or local government or governmental unit described in section 170(bX1XAXv).

        7. An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(bX1XAXvi). (Complete Part II.)

        8. DA community trust described in section 170(bX1XAXvi). (Complete Part II.)

          B

          B

        9. D An organization that normally receives: (1) more than 33-1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33-1/3% of its support from gross

          investment income and unrelated business taxable income (less section 511 ta x) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part Ill.)

        10. An organization organized and operated exclusively to test for public safety. See section 509(aX4).

        11. An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(aX,) or section 509(a)(2). See section 509(aX3). Check the box in lines 1la through 1ld that describes the type of supporting organization and complete lines 1le, 1 lf , and 1 l g.

          0

          0

          1. D Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

          2. Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

        C D Type Ill functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

        1. D Type Ill non-functionally integrated.A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

          image

        2. D Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type Ill functionally integrated, or Type Ill non-functionally integrated supporting organization.

        Enter the number of supported organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . /

        (i)Name of supported organization

        (ll)EIN


        (ill)Type of organization (described on lines 1-9· above (see instructions))

        (iv) Is the organization listed in your governing

        document?

        (v) Amount of monetary support (see instructions)

        (vi) Amount of other support (see instructions)

        Yes

        No


        (A)


        (8)


        (C)


        (D)


        (E)

        (i)Name of supported organization

        (ll)EIN


        (ill)Type of organization (described on lines 1-9· above (see instructions))

        (iv) Is the organization listed in your governing

        document?

        (v) Amount of monetary support (see instructions)

        (vi) Amount of other support (see instructions)

        Yes

        No


        (A)


        (8)


        (C)


        (D)


        (E)

        g Provide the following information about the supported organization(s). . _,


        image

        Total

        BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule A (Form 990 or 990-EZ) 2015


        TEEA0401L 10/12/15

        image

        Schedule A (Form 990 or 990-EZ) 2015 EDUCATIONAL FIRST STEPS 75-2334053

        !:P ft:Uf !Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)

        (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part Ill. If the organization fails to qualify under the tests listed below, please complete Part Ill.)

        image

        Section A. Public Su ort

        Page 2


        Calendaryear(orfiscalyear beginning in) ._

        (a)2011

        (b)2012

        (c)2013

        (d)2014

        (e)2015

        (t)Total


        2


        214


        197.


        2 679 547.


        2


        479 197.


        3 671 337.


        4


        378


        513.


        15 422 791.


        0.

        1. Gifts, grants, contributions, and membership fees received. (Do not include any 'unusualgrants. ) .. .. .. ..

        2. Tax revenues levied for the organization's benefit and either paid to or expended on its behalf . . . . . . . . . . .

        3. The value of services or facilities furnished by a governmental unit to the

        organization without charge .... f---------1-------1-------+-------+------+------0_.

        1. Total. Add lines 1 through 3 . . . . 15,422,791.

          image

        2. The portion of total contributions by each person (other than a governmental unit or publicly supported

          organization) included on line 1 that exceeds 2% of the amount

          shown on line 11, column (f) . . .


        3. Public support. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . .

        Section B. Total Su

        Calendar year (or fiscal year

        I+.%%+ %+.%+±

        723,296. 14,699,495.

        beginning in)._ (a) 2011 (b) 2012 (c) 2013 (d) 2014 (e) 2015 (f) Total

        7 Amountsfromline4.. .. .. .. .. . 2,214,197. 2,679,547. 2,479,197.3

        1. Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from

          671,337.4378

          513. 15 422 791.

          s im ila r sources. . . . . . . . . . . . . . . . 1- ;5....:0...t....::l....:6...c.9...c_.+--3....:1::...,,e-.6....:9'-'8'-'.-+--=2=1-'-'--5..c..42e....e..i.

        2. Net income from unrelated business activities, whether or not the business is regularly

        2....;7_,_,..;;._9_;:;4..;;._3..;;._1. --3-'6_,_,-"l....:4....:4....;.+-_1"'"""6_7....,_4_9_6_.

        carried on. . . . . . . . . . . . . . . . . . . . O•

        10 Other income. Do not include f-------i-------+------1-------+-------,-------"--'--

        gain or loss from the sale of capitalas ( iryI

        Part VI.). .. . . .. .. .. . . . . . . . .. ..

        13,286. 11,470. 24 756.


        11 &i ; ghuro. rt:_Ad _li e_s_7. . . . .

        =====

        12


        15 615,043.

        59 763.

        013

        013

        First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3)

        organization, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .,..

        image

        Section C. Com utation of Public Su ort Percenta e

        image

        14 Public support percentage for 2015 (line 6, column (f) divided by line 11, column (f)) . . . . . . .. . . .. .. .. . .. .. . .. . . . 14 9 4. 14 %

        1------11-------

        15Public support percentage from 2014 Schedule A, Part II, line 14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1_5 9_8_._1_2_%_

        16a 33-1/3% support test- 2015. If the organization did not check the box on line 13, and line 14 is 33-1/3% or more, check this box

        and stop here. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .,..

        0b

        0b

        33-1/3% support test- 2014. If the organization did not check a box on line 13 or 16a, and line 15 is 33-1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .,..


        17a 10%-facts-and-circumstances test - 2015. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the 'facts-and -circumstances' test, check this box and stop here. Explain in Part VI how

        the organization meets the 'facts-and-circumstances' test. The organization qualifies as a publicly supported organization. . . . .. . . . . .


        :a

        :a

        b 10%-facts-and-circumstances test - 2014. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the 'facts-and -circumstances' test, check this box and stop here. Explain in Part VI how the

        organization meets the 'facts-and-circumstances' test. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . .

        18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions. . . . .

        BAA Schedule A (Form 990 or 990-EZ) 2015


        TEEA0402L 10/12/15

        Schedule A (Form 990 or 990-EZ) 2015 EDUCATIONAL FIRST STEPS 75-2334053 Page 3

        image

        pj : rt UFJ Support Schedule for Organizations Described in Section 509(a)(2)

        (Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

        image

        Section A. Public Su ort

        Calendar year (or fiscal year beginning in)...

        and membership fees received. (Do not include

        any 'unusual grants.'). . . . . . . . .

        b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1 % of the amount on line 13 for the year. . . . . . . . . . . . . . . . . .

        c Add lines 7a and 7b. . . . . . . . . .

        t-- -

        (a) 2011

        - - -

        -

        +- -

        (b) 2012

        - - -

        -

        - -

        (c) 2013

        - - -

        -

        -

        +--

        (d) 2014

        - - -

        -

        +--

        (e) 2015

        - - -

        -t

        - -

        (0 Total

        - - -

        -

        8 Public support. (Subtract line 7c from line 6.) . . . . . . . . . . . . . .

        1. Gifts, grants, contributions

        2. Gross receipts from admis­ sions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose . . . . . . . . . .

        3. Gross receipts from activities that are not an unrelated trade or business under section 513 ..

        4. Tax revenues levied for the organization's benefit and either paid to or expended on its behalf. . . . . . . . . . . . . . . . .

        5. The value of services or facilities furnished by a governmental unit to the organization without charge .. .

        6. Total. Add lines 1 through 5 . . .

        7. a Amounts included on lines 1, 2, and 3 received from disqualified persons . . . . . . . . . .

        image

        Calendar year (or fiscal year beginning in) ...

        9 Amounts from line 6. . . . . . . . . .

        10 a Gross income from interes,t dividend,s payments received on securities loans, rents, royalties and income from similar sources . . . . . . . . . . . . . . . . .

        b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975 . .

        c Add lines 10a and 10b. . . . . . . .

        regularly carried on . . . . . . . . . . . . . .

        Part VI.).. . . . . .. .. . .. . . . . .. . .

        (a) 2011

        (b) 2012

        (c) 2013

        (d) 2014

        (e) 2015

        (0 Total

        1. Net income from unrelated business activities not included in line 1Ob, whether or not the business is

        2. Other income. Do not include gain or loss from the sale of capital assets (Explain in

        3. Total support. (Add lines 9, 10c, 11, and 12.). . . .. . .. . .. . .

        Calendar year (or fiscal year beginning in) ...

        9 Amounts from line 6. . . . . . . . . .

        10 a Gross income from interes,t dividend,s payments received on securities loans, rents, royalties and income from similar sources . . . . . . . . . . . . . . . . .

        b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975 . .

        c Add lines 10a and 10b. . . . . . . .

        regularly carried on . . . . . . . . . . . . . .

        Part VI.).. . . . . .. .. . .. . . . . .. . .

        (a) 2011

        (b) 2012

        (c) 2013

        (d) 2014

        (e) 2015

        (0 Total

        1. Net income from unrelated business activities not included in line 1Ob, whether or not the business is

        2. Other income. Do not include gain or loss from the sale of capital assets (Explain in

        3. Total support. (Add lines 9, 10c, 11, and 12.). . . .. . .. . .. . .

        Sefc1on BT otaIS UPPOrt


        0

        0

        1. First five years. If the Form 990 1s for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3)

          organization, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          image

          Section C. Com utation of Public Su ort Percenta e

        2. Public support percentage for 2015 (line 8, column (f) divided by line 13, column (f)) 15

        t---+--------,,!!,-

        16 Public support percentage from 2014 Schedule A, Part Ill, line 15 . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . 16 o

        image

        Section D. Com utation of Investment Income Percenta e

        B

        B

        D

        D

        17 Investment income percentage for 2015 (line 10c, column (f) divided by line 13, column (f)). . . . . . . . . . . . . . . . . . . . . 1-1_7-1------ %- 18 Investment income percentage from 2014 Schedule A, Part Ill, line 17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1_8_,_ %_ 19a 33-1/3% support tests- 2015. If the organization did not check the box on line 14, and line 15 is more than 33-1/3%, and line 17

        is not more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . .

        b 33-1/3% support tests - 2014. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33-1/3%, and line 18 is not more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported organization. . . . . . :

        20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions. . . . . . . . . . . . . .

        image

        BAA TEEA0403L 10112115 Schedule A (Form 990 or 990-EZ) 2015

        Schedule A (Form 990 or 990-EZ) 2015 EDUCATIONAL FIRST STEPS 75-2334053 Page 4

        JJMttJ\G= l Supporting Organizations

        (Complete only if you checked a box in line 11 on Part I. If you checked 11a of Part I, complete Sections A and B. If you checked 11b of Part I, complete Sections A and C. If you checked 11c of Part I, complete Sections A, D, and E. If you checked 1ld of Part I, complete Sections A and D, and complete Part V.)

        image

        image

        Section A. All Supporting Organizations


        1. Are all of the organization's supported organizations listed by name in the organization's governing documents?

          If 'No,' describe in Part VI how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


        2. Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If 'Yes,' explain in Part VI how the organization determined that the supported organization was described in section 509(a)(7) or (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


        3a Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If 'Yes,' answer (b)

        and (c) below. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


        b Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If 'Yes,' describe in Part VI when and how the organization made the determination. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


        c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If 'Yes,' explain in Part VI what controls the organization put in place to ensure such use . . . . . . . . . . . . . . . . . . . .


        4a Was any supported organization not organized in the United States ('foreign supported organization')? If 'Yes' and

        if you checked I la or I lb in Part I, answer (b) and (c) below. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


        b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If 'Yes,' describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


        c Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(l) or (2)? If 'Yes,' explain in Part VI what controls the organization used to ensure that

        Yes No


        image

        1= ""'1:,;,,,,:cc


        1= ""'1:,:,:,:,:,:cc

        all support to the foreign supported organization was used exclusivelyfor section 170(c)(2)(8) purposes. . . . . . . . . . . . . . . . . I=,,,.,,. - =

        1. a Did the organizationadd, substitute, or remove any supported organizations during the tax year? If 'Yes,' answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by

          amendment to the organizing document). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


          b Type I or Ty e II only. Was any added or substituted supported organization part of a class already designated in the

          organizations organizing document? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f---t--i--


          c Substitutions only. Was the substitution the result of an event beyond the organization's control ? . . . . . . . . . . . . . . . . . . . . . .


        2. Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one

          or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization'ssupported organizations? If 'Yes,' provide detail in Part VI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


        3. Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contrib utor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with

          regard to a substantial contributor? If 'Yes,' complete Part I of Schedule L (Form 990 or 990-EZ) . . . . . . . . . . . . . . . . . . . . . . .


        4. Did the organization make a loan to a disqualifiec!_Qerson (as defined in section 4958) not described in line 7? If 'Yes,' complete Part I of Schedule L (Form 990 or 990-tL) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


        9a Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(l) or (2)) ?

        If 'Yes,' provide detail in Part VI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


        image

        b Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the


        """"°"""""'"""t,,,,,"""'

        supporting organization had an interest? If 'Yes,' provide detail in Part VI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..........._

        c Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If 'Yes,' provide detail in Part VI. . . . . . . . . . . . . . . .


        1Oa Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type Ill non-functionally integrated supporting organizations)? If 'Yes,' answer 10b below. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        .......,,_ _


        b Did the organization, have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        BAA TEEA0404L 10/12/15 Schedule A (Form 990 or 990-EZ) 2015

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        image

        Schedule A (Form 990 or 990-EZ) 2015 EDUCATIONAL FIRST STEPS 75-2334053 Page 5


        11 Has the organization accepted a gift or contribution from any of the following persons?

        a A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the

        governing body of a supported organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -1-1-a --+---

        b A family member of a person described in (a) above?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ._ll_b_,_ _

        c A 35% controlled entity of a person described in (a) or (b) above? If 'Yes' to a, b, or c, provide detail in Part VI. . . . . . . . . . 11c

        image

        Section B. Type I Supporting Organizations


        1. Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization's directors or trustees at all times during the tax year? If 'No,' describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization's activiti es.

          If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2. Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If 'Yes,' explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the

        supporting organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        image

        Section C. Type II Supporting Organizations


        1 Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees of each of the organization's supported organization(s)? If 'No,' describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s). . . . . . .

        image

        Section D. All Type Ill Supporting Organizations


        1. Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization's tax year, (i) a written notice describing the type and amount of support provided during the prior tax year , (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization's governing documents in effect on the date of notification, to the extent not previously provided?.....


        2. Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization ? If 'No,' explain in Part VI how

          the organization maintained a close and continuous working relationship with the supported organization(s). . . . . . . . . . . . . .


        3. By reason of the relationship described in (2), did the organization's supported organizations have a significant voice in the organization's investment policies and in directing the use of the organization's income or assets at

        all times during the tax year? If 'Yes,' describe in Part VI the role the organization'ssupported organizations played

        in this regard . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        Section E. Type Ill Functionally-Integrated Supporting Organizations

        Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see Instructions):

        a D The organization satisfied the Activities Test. Complete line 2 below.

        b D The organiza tion is the parent of each of its supported organizations. Complete line 3 below.

        c D The organization supported a governmental entity. Describe in Part VJ how you supported a government entity (see instructions).

        image

        1. Activities Test. Answer (a) and (b) below.


          a Did substantially all of the organization's activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If 'Yes ,' then in Part VI Identify those supported organizations and explafrhow these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


          b Did the activities described in (a) constitute activit ies that , but for the organization's involvement, one or more of the organization's supported organization(s) would have been engaged in? If 'Yes, ' explain irPart VI the reasons for the organization's position that its supported organization(s) would have engaged in these activities but for the

          organization's involvement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . .


        2. Parent of Supported Organizations. Answer (a) and (b) below.

        a Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part VI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


        b Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each of its supported organizations? If 'Yes,' describe in Part VI the role played by the organization in this regard. . . . . . . . . . . . . . . . . .

        BAA TEEA0405L 10112115 Schedule A (Form 990 or 990-EZ) 2015

        Schedule A (Form 990 or 990-E Z) 2015 EDUCATIONAL FIRST STEPS

        image

        IJNfrtM f l Type Ill Non-Functionally Integrated 509(a)(3) Supporting Organizations

        75-2334053 Page 6

        image

        1 D Check here if the organization satisfied the Integral Part Test as a qualifying trust on November 20, 1970. See instructions. All other Type Ill non-functionally integrated supporting organizations must complete Sections A through E.

        Section A - Adjusted Net Income

        (A) Prior Year

        (B) Current Year (optional)

        1

        Net short-term capital gain. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2

        Recoveries of prior-year distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        2

        3

        Other gross income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        3

        4

        Add lines 1 through 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        4

        5

        Depreciation and depletion. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        5

        6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of properly held for production of income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


        6

        7

        Other expenses (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

        7

        8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4). . . . . . . . . . . . . . . . . . . . . . . .

        8

        Section B - Minimum Asset Amount (A) Prior Year

        (8) Current Year (optional)

        image

        1. Aggregate fair market value of all non-exempt -u se assets (see instructions for short ta x year or assets held for part of year):

          a Average monthly value of securities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          b Average monthly cash balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          c Fair market value of other non-exempt-use assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          d Total (add lines la, lb, and le). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          e Discount claimed for blockage or other factors (explain in detail in Part VI):

        2. Acquisition indebtedness applicable to non-exempt-use assets