Little Steps
Little Steps maintains stable operations with minimal liabilities and no reported officer compensation.
EIN: 202637422 · Greenville, SC · NTEE: O50 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $246K |
| Total Expenses | $241K |
| Program Spending | 85% |
| Net Assets | $105K |
| Transparency Score | 85/100 |
Is Little Steps Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Little Steps directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Little Steps
Little Steps (EIN: 202637422) is a nonprofit organization based in Greenville, SC, classified under NTEE code O50. The organization reported total revenue of $246K and total assets of $106K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Little Steps's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Little Steps is a small nonprofit that has been operating for 20 years, with 11 years of IRS 990 filings on record (2011–2021). Revenue has grown at a compound annual rate of 3.7%.
Key Financial Metrics (2021)
From the most recent IRS 990 filing on record:
| Total Revenue | $246K |
| Total Expenses | $241K |
| Surplus / Deficit | +$4K |
| Total Assets | $106K |
| Total Liabilities | $1K |
| Net Assets | $105K |
| Operating Margin | 1.8% |
| Debt-to-Asset Ratio | 1.1% |
| Months of Reserves | 5.3 months |
Financial Health Grade: A
In 2021, Little Steps reported a surplus of $4K with revenue exceeding expenses, holds 5.3 months of operating reserves (adequate), has a debt-to-asset ratio of 1.1% (very low leverage).
Financial Trends
Over 11 years of filings (2011–2021), Little Steps's revenue has grown at a compound annual growth rate (CAGR) of 3.7%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2021 | -25.9% | -25.4% | -2.5% |
| 2020 | -9.8% | -6.0% | +3.8% |
| 2019 | +2.1% | -9.8% | +24.5% |
| 2018 | -13.9% | +13.4% | -21.3% |
| 2017 | +48.3% | +11.4% | +213.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2100 |
| IRS Ruling Date | 2006 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Little Steps with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Little Steps allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2021)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $4K, with revenue exceeding expenses.
- Debt-to-asset ratio: 1.1%.
Executive Compensation Analysis
Little Steps consistently reports 0% officer compensation across all available filings, indicating that executive leadership is either volunteer-based or compensated through non-officer categories, which is highly favorable for minimizing administrative overhead.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Little Steps's IRS 990 filings:
- Declining revenue trend from 2017 peak ($417,666) to 2021 ($245,502)
- Lack of detailed expense breakdown in provided data makes full spending efficiency assessment difficult
Strengths
The following positive indicators were identified for Little Steps:
- Consistent 0% reported officer compensation across all filings
- Very low liabilities ($1,129 in 2021) relative to assets ($106,278)
- Generally operates with a positive or near-even revenue-to-expense ratio
- Long filing history (11 filings) indicates sustained operation
Frequently Asked Questions about Little Steps
Is Little Steps a legitimate charity?
Little Steps (EIN: 202637422) is a registered tax-exempt nonprofit based in South Carolina. Our AI analysis gives it a Mission Score of 85/100. It has 11 years of IRS 990 filings on record. Total revenue: $246K. 2 red flags identified. 4 strengths noted. Financial health grade: A.
How does Little Steps spend its money?
Little Steps directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Little Steps tax-deductible?
Little Steps is registered as a tax-exempt nonprofit (EIN: 202637422). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Little Steps's spending goes to programs?
Little Steps directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Little Steps compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Little Steps is above average for NTEE category O50 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Little Steps located?
Little Steps is headquartered in Greenville, South Carolina and files with the IRS under EIN 202637422. It is classified under NTEE code O50.
How many years of IRS 990 filings does Little Steps have?
Little Steps has 11 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $246K in total revenue.
Is Little Steps a good charity?
Based on the available data, Little Steps appears to be a financially stable organization with very low liabilities and a consistent history of 0% reported officer compensation, which are strong positive indicators. Its revenue and expense figures show consistent operation, and it generally operates with a slight surplus or manageable deficit. To fully assess its 'goodness,' more detailed program outcome data would be beneficial.
How has Little Steps' revenue trended over time?
Little Steps' revenue has fluctuated over the past decade. It peaked at $417,666 in 2017 and has since seen a decline to $245,502 in 2021, though it remains above its 2012-2015 levels. This indicates some variability in funding sources or fundraising success.
What is Little Steps' financial stability?
Little Steps demonstrates good financial stability. Its assets of $106,278 in 2021 significantly outweigh its liabilities of $1,129, indicating a strong balance sheet and minimal debt burden. The organization has consistently maintained a positive asset-to-liability ratio.
Filing History
IRS 990 filing history for Little Steps showing financial trends over 11 years of public records:
Over 11 years of IRS 990 filings (2011–2021), Little Steps's revenue has grown by 43.6%, moving from $171K to $246K. Total assets increased by 87.1% over the same period, from $57K to $106K. Total functional expenses rose by 34.4%, from $179K to $241K. In its most recent filing year (2021), Little Steps reported a surplus of $4K, with revenue exceeding expenses. The organization holds $1K in liabilities against $106K in assets (debt-to-asset ratio: 1.1%), resulting in net assets of $105K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2021 | $246K | $241K | $106K | $1K | — | View 990 |
| 2020 | $331K | $323K | $109K | $8K | — | View 990 |
| 2019 | $367K | $344K | $105K | $12K | — | View 990 |
| 2018 | $360K | $381K | $84K | $15K | — | View 990 |
| 2017 | $418K | $336K | $107K | $16K | — | View 990 |
| 2016 | $282K | $302K | $34K | $25K | — | View 990 |
| 2015 | $264K | $304K | $46K | $17K | — | View 990 |
| 2014 | $217K | $187K | $77K | $8K | — | View 990 |
| 2013 | $137K | $151K | $53K | $22K | — | View 990 |
| 2012 | $152K | $162K | $54K | $9K | — | View 990 |
| 2011 | $171K | $179K | $57K | $1K | — | View 990 |
Year-by-Year Financial Summary
- 2021: Revenue of $246K, expenses of $241K, and assets of $106K (revenue -25.9% year-over-year).
- 2020: Revenue of $331K, expenses of $323K, and assets of $109K (revenue -9.8% year-over-year).
- 2019: Revenue of $367K, expenses of $344K, and assets of $105K (revenue +2.1% year-over-year).
- 2018: Revenue of $360K, expenses of $381K, and assets of $84K (revenue -13.9% year-over-year).
- 2017: Revenue of $418K, expenses of $336K, and assets of $107K (revenue +48.3% year-over-year).
- 2016: Revenue of $282K, expenses of $302K, and assets of $34K (revenue +6.7% year-over-year).
- 2015: Revenue of $264K, expenses of $304K, and assets of $46K (revenue +21.5% year-over-year).
- 2014: Revenue of $217K, expenses of $187K, and assets of $77K (revenue +58.7% year-over-year).
- 2013: Revenue of $137K, expenses of $151K, and assets of $53K (revenue -10.1% year-over-year).
- 2012: Revenue of $152K, expenses of $162K, and assets of $54K (revenue -11.0% year-over-year).
- 2011: Revenue of $171K, expenses of $179K, and assets of $57K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Little Steps:
Data Sources and Methodology
This transparency report for Little Steps is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.