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Nonprofiteer
← STEP UP ON SECOND STREET INC

Form 990 for tax year 2023

Filed by STEP UP ON SECOND STREET INC.

Totals

Total revenue
$55,737,544
Total expenses
$56,094,347
Contributions and grants received
$52,852,759
Grants paid
$0
Program service revenue
$2,580,955
Investment income
$11,010
Other revenue
$292,820
Total assets, end of year
$43,785,891
Total liabilities, end of year
$28,129,453
Net assets or fund balances, end of year
$15,656,438
Program services expenses (Part IX)
$47,687,147
Management and general expenses
$7,274,543
Fundraising expenses
$1,132,657
Program service expenses (Part III)
$47,687,147

Program services were 85.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $49,163,641

  • 1f · All other contributions, gifts and grants

    $3,689,118

  • 1g · Noncash contributions included above

    $285,646

  • 2a · Program service revenue: MANAGEMENT FEES

    total $1,821,604 · related or exempt $1,821,604

  • 2b · Program service revenue: RENTAL INCOME

    total $759,351 · related or exempt $759,351

  • 3 · Investment income

    total $11,010 · excluded $11,010

  • 11a · Other revenue: TAX ABATEMENTS

    total $292,820 · excluded $292,820

  • 11e · Other revenue, total

    $292,820

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $706,126 · program services $21,499 · management and general $588,978 · fundraising $95,649

  • 7 · Other salaries and wages

    total $29,584,558 · program services $25,395,320 · management and general $3,568,121 · fundraising $621,117

  • 8 · Pension plan contributions

    total $229,646 · program services $205,801 · management and general $19,073 · fundraising $4,772

  • 9 · Other employee benefits

    total $4,322,489 · program services $3,899,909 · management and general $336,241 · fundraising $86,339

  • 10 · Payroll taxes

    total $2,300,957 · program services $2,062,045 · management and general $191,102 · fundraising $47,810

  • 11b · Fees: legal

    total $196,331 · management and general $196,331

  • 11c · Fees: accounting

    total $276,963 · management and general $276,963

  • 11g · Fees: other

    total $1,809,316 · program services $1,219,555 · management and general $554,789 · fundraising $34,972

  • 13 · Office expenses

    total $934,401 · program services $310,423 · management and general $470,069 · fundraising $153,909

  • 16 · Occupancy

    total $12,000,849 · program services $11,573,784 · management and general $397,598 · fundraising $29,467

  • 17 · Travel

    total $696,369 · program services $529,911 · management and general $163,033 · fundraising $3,425

  • 20 · Interest

    total $108,667 · program services $46,616 · management and general $62,051

  • 22 · Depreciation, depletion and amortization

    total $241,915 · program services $241,915

  • 23 · Insurance

    total $373,619 · program services $340,824 · management and general $32,795

  • 24a · Other expenses: BAD DEBT EXPENSE

    total $595,801 · program services $595,801

  • 24b · Other expenses: AUTO AND EQUIPMENT LEAS

    total $471,715 · program services $308,563 · management and general $159,672 · fundraising $3,480

  • 24c · Other expenses: REPAIRS AND MAINTENANCE

    total $437,489 · program services $431,819 · management and general $5,279 · fundraising $391

  • 24d · Other expenses: STAFF TRAINING AND DEVE

    total $292,607 · program services $171,119 · management and general $93,409 · fundraising $28,079

  • 24e · All other expenses

    total $514,529 · program services $332,243 · management and general $159,039 · fundraising $23,247

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year -$42,617 · end of year $775,889

  • 3 · Pledges and grants receivable

    beginning of year $10,241,100 · end of year $15,212,604

  • 4 · Accounts receivable

    beginning of year $2,413,470 · end of year $216,549

  • 7 · Other notes and loans receivable

    beginning of year $1,984,283 · end of year $1,984,283

  • 8 · Inventories for sale or use

    beginning of year $30,796 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $735,629 · end of year $839,324

  • 10a · Land, buildings and equipment: cost or other basis

    $15,995,598

  • 10b · Land, buildings and equipment: accumulated depreciation

    $3,525,757

  • 10c · Land, buildings and equipment, net

    beginning of year $12,885,954 · end of year $12,469,841

  • 13 · Investments: program-related

    beginning of year $10,183,335 · end of year $9,992,397

  • 15 · Other assets

    beginning of year $1,357,489 · end of year $2,295,004

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,600,383 · end of year $7,310,711

  • 19 · Deferred revenue

    beginning of year $2,505,594 · end of year $4,055,576

  • 21 · Escrow or custodial account liability

    beginning of year $139,423 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $1,981,318 · end of year $3,039,221

  • 24 · Unsecured notes and loans payable

    beginning of year $750,000 · end of year $0

  • 25 · Other liabilities

    beginning of year $3,599,768 · end of year $13,723,945

  • 27 · Net assets without donor restrictions

    beginning of year $17,746,087 · end of year $11,001,865

  • 28 · Net assets with donor restrictions

    beginning of year $9,466,866 · end of year $4,654,573

Mission and programs · 2023

Mission

STEP UP ON SECOND STREET DELIVERS COMPASSIONATE SUPPORT TO PEOPLE EXPERIENCING SERIOUS MENTAL HEALTH ISSUES, AND PEOPLE WHO ARE EXPERIENCING CHRONIC HOMELESSNESS, TO HELP THEM RECOVER, STABILIZE, AND INTEGRATE INTO THE COMMUNITY. THROUGH DYNAMIC PARTNERSHIPS, WE PROVIDE POSITIVE SOCIAL AND LEARNING ENVIRONMENTS, VOCATIONAL TRAINING, PERMANENT SUPPORTIVE HOUSING OPPORTUNITIES, AND RECOVERY SERVICES TO EMPOWER INDIVIDUALS TO CULTIVATE LIVES OF HOPE AND DIGNITY. WE EXERCISE INNOVATIVE LEADERSHIP AND ADVOCACY TO INCREASE PUBLIC UNDERSTANDING, SUPPORT, AND ACCEPTANCE OF ALL PEOPLE LIVING WITH SERIOUS MENTAL HEALTH ISSUES.

Activities or mission (Part I)

PROVIDE LONG-TERM SUPPORT OF PEOPLE WITH SEVERE AND PERSISTENT MENTAL ILLNESS.

  • HOUSING:STEP UP ON SECOND STREET, INC. HAS REAL ESTATE RENTAL OPERATIONS THAT ASSISTED INDIVIDUALS EXPERIENCING HOMELESSNESS TO MOVE INTO PERMANENT SUPPORTIVE HOUSING. AS OF JUNE 30, 2024, STEP UP ON SECOND STREET, INC. OWNED AND/OR OPERATED PROPERTIES IN EL MONTE, LOS ANGELES, REDLANDS, SALINAS, SAN BERNARDINO, AND SANTA MONICA, CALIFORNIA, AS WELL AS SANFORD, FLORIDA.

    Expenses $32,132,161 · Revenue $2,580,955

  • BEHAVIORAL HEALTH:STEP UP ON SECOND STREET, INC. ASSISTS INDIVIDUALS (INCLUDING VETERANS AND TRANSITIONAL AGE YOUTH) WHO EXPERIENCE HOMELESSNESS AND SERIOUS MENTAL HEALTH ISSUES WITH MENTAL HEALTH AND CASE MANAGEMENT SERVICES BOTH IN CLINIC AND FIELD-BASED, COMPREHENSIVE SERVICES WHICH ADDRESS ALL AREAS OF LIFE, SUPPORTIVE SERVICES, PROGRAMS AND LINKAGE TO PERMANENT SUPPORTIVE HOUSING, LIFE SKILLS COACHING, SOCIALIZATION, LINKAGE TO FOOD RESOURCES, HOMELESS ADVOCACY, OUTREACH AND HOUSING RETENTION, HOUSING PLACEMENT AND SUPPORT LEADING TO INDIVIDUAL GOAL ATTAINMENT, INCREASED SELF-SUFFICIENCY, AND RECOVERY.

    Expenses $15,554,986

  • EMPLOYMENT SERVICES:STEP UP ON SECOND STREET, INC. BELIEVES THAT EVERYONE WHO WANTS TO WORK SHOULD WORK. SERVICES INCLUDE EXPLORATION OF VOCATIONAL INTEREST/HISTORY, RESUME BUILDING, JOB SEARCH, REFERRALS TO COMMUNITY EMPLOYMENT TRAINING PROGRAMS, PRE-VOCATIONAL TRAINING, COMMUNITY JOB SEEKING AND PLACEMENT, AND PEER SUPPORT TRAINING.

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Alan Darby

    CFO/TREASURER/SECRETARY

    Total calculated
    $283,004
    From this org
    $283,004
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $283,004
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $283,004

  • Dr Fernano Torres-Gil

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    0.5

  • Barrett Esarey

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Lindsay Gilchrist

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Anant Patel

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Kelly Preston PhD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Amie Quigley

    DIRECTOR

    Total calculated
    $3,000
    From this org
    $3,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.5

  • Peter Scholze

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Jimmy Harris

    DIRECTOR (UNTIL 02/2024)

    Total calculated
    $3,000
    From this org
    $3,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.5

  • Tod Lipka

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $456,332
    From this org
    $426,032
    From related orgs
    $0
    Other
    $30,300
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $426,032
    Bonus
    $0
    Other
    $0
    Deferred
    $9,500
    Nontaxable benefits
    $20,800
    Filer's total
    $456,332

  • Lynne Elwan

    CHIEF PHILANTROPY OFFICER

    Total calculated
    $237,649
    From this org
    $193,500
    From related orgs
    $0
    Other
    $44,149
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $193,500
    Bonus
    $0
    Other
    $0
    Deferred
    $7,753
    Nontaxable benefits
    $36,396
    Filer's total
    $237,649

  • David Tavlin

    CHIEF PROGAM OFFICER

    Total calculated
    $310,709
    From this org
    $283,004
    From related orgs
    $0
    Other
    $27,705
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $283,004
    Bonus
    $0
    Other
    $0
    Deferred
    $6,905
    Nontaxable benefits
    $20,800
    Filer's total
    $310,709

  • Apryl Thomas

    CHIEF HUMAN RESOURCES OFFICER

    Total calculated
    $342,659
    From this org
    $307,420
    From related orgs
    $0
    Other
    $35,239
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $307,420
    Bonus
    $0
    Other
    $0
    Deferred
    $7,735
    Nontaxable benefits
    $27,504
    Filer's total
    $342,659

  • Aaron Criswell

    CHIEF HOUSING DEVELOPMENT OFFICER

    Total calculated
    $328,968
    From this org
    $299,775
    From related orgs
    $0
    Other
    $29,193
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $299,775
    Bonus
    $0
    Other
    $0
    Deferred
    $8,393
    Nontaxable benefits
    $20,800
    Filer's total
    $328,968

  • Emily James

    VICE PRESIDENT OF CLINICAL PROGRAMS

    Total calculated
    $227,566
    From this org
    $193,500
    From related orgs
    $0
    Other
    $34,066
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $193,500
    Bonus
    $0
    Other
    $0
    Deferred
    $5,565
    Nontaxable benefits
    $28,501
    Filer's total
    $227,566

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • DANIEL'S VILLAGE LLC

    SUPPORTIVE LOW - INCOME HOUSING · CA · income $262,452 · assets $2,089,593

    Directly controlled by STEP UP ON SECOND STREET INC

  • STEP UP ON SECOND LLC

    SUPPORTIVE LOW - INCOME HOUSING · CA · income $26,740 · assets $693,839

    Directly controlled by STEP UP ON SECOND STREET INC

  • MICHAEL'S VILLAGE LLC

    SUPPORTIVE LOW - INCOME HOUSING · CA · income $425,399 · assets $4,268,861

    Directly controlled by STEP UP ON SECOND STREET INC

  • THE TAMMY APARTMENTS LLC

    SUPPORTIVE LOW - INCOME HOUSING · CA · income $109,495 · assets $1,566,460

    Directly controlled by STEP UP ON SECOND STREET INC

  • STEP UP ON 26TH LLC

    SUPPORTIVE LOW - INCOME HOUSING · CA · income $199,209 · assets $6,105,779

    Directly controlled by STEP UP ON SECOND STREET INC

  • STEP UP IN WARLEY PARK LLC

    SUPPORTIVE LOW - INCOME HOUSING · CA · income $0 · assets $100

    Directly controlled by STEP UP ON SECOND STREET INC

  • STEP UP GP LLC

    SUPPORTIVE LOW - INCOME HOUSING · CA · income $0 · assets $100

    Directly controlled by STEP UP ON SECOND STREET INC

  • STEP UP DEVELOPER LLC

    SUPPORTIVE LOW - INCOME HOUSING · FL · income $0 · assets $244,957

    Directly controlled by STEP UP ON SECOND STREET INC

  • STEP UP EL MONTE FAMILY GP LLC

    SUPPORTIVE LOW - INCOME HOUSING · CA · income $0 · assets $120

    Directly controlled by STEP UP ON SECOND STREET INC

  • STEP UP EL MONTE VETERAN GP LLC

    SUPPORTIVE LOW - INCOME HOUSING · CA · income $0 · assets $120

    Directly controlled by STEP UP ON SECOND STREET INC

  • STEP UP IN DURHAM PLACE LLC

    SUPPORTIVE LOW - INCOME HOUSING · FL · income $0 · assets $100

    Directly controlled by STEP UP ON SECOND STREET INC

  • STEP UP AT BOGART LLC

    SUPPORTIVE LOW - INCOME HOUSING · CA · income $0 · assets $0

    Directly controlled by STEP UP ON SECOND STREET INC

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • STEP UP ON SECOND LP

    RELATED · SUPPORTIVE LOW - INCOME HOUSING · CA · 100% owned · general or managing partner

    Directly controlled by STEP UP ON SECOND STREET INC

  • STEP UP ON FIFTH LP

    RELATED · SUPPORTIVE LOW - INCOME HOUSING · CA · 49% owned · share of assets $89,918

    Directly controlled by A COMMUNITY OF FRIENDS

  • STEP UP ON COLORADO LP

    RELATED · SUPPORTIVE LOW - INCOME HOUSING · CA · 50% owned · share of assets $1,244

    Directly controlled by HOLLYWOOD HOUSING COMMUNITY CORPORATION

  • STEP UP ON COLORADO LLC

    RELATED · SUPPORTIVE LOW - INCOME HOUSING · CA · 50% owned · share of assets $22,773

    Directly controlled by HOLLYWOOD HOUSING COMMUNITY CORPORATION

  • BROADWAY APARTMENTS PRESERVATION LP

    RELATED · SUPPORTIVE LOW - INCOME HOUSING · CA · 100% owned · share of assets $1,427

    Directly controlled by FIGUEROA ECONOMICAL HOUSING CORP

  • WESTERN AVENUE APARTMENTS PRESERVATION LP

    RELATED · SUPPORTIVE LOW - INCOME HOUSING · CA · 40% owned · share of assets $53,351

    Directly controlled by FIGUEROA ECONOMICAL HOUSING CORP

  • BUILDING 205 PRESERVATION LP

    RELATED · SUPPORTIVE LOW - INCOME HOUSING · CA · 100% owned · share of assets $1,914 · general or managing partner

    Directly controlled by STEP UP ON SECOND STREET INC

  • BUILDING 208 PRESERVATION LP

    RELATED · SUPPORTIVE LOW - INCOME HOUSING · CA · 100% owned · share of assets $1,931 · general or managing partner

    Directly controlled by STEP UP ON SECOND STREET INC

  • STEP UP ON VINE LP

    RELATED · SUPPORTIVE LOW - INCOME HOUSING · CA · 100% owned · share of assets $1,236

    Directly controlled by HOLLYWOOD HOUSING COMMUNITY CORPORATION

  • STEP UP ON SECOND SELLER NOTE HOLDER LLC

    RELATED · SUPPORTIVE LOW - INCOME HOUSING · CA · 19% owned · share of assets $1,125,745

    Directly controlled by STEP UP ON SECOND STREET INC

  • WARLEY PARK LP

    RELATED · SUPPORTIVE LOW - INCOME HOUSING · CA · share of assets $100

    Directly controlled by STEP UP ON SECOND STREET INC

  • DURHAM PLACE LP

    RELATED · SUPPORTIVE LOW - INCOME HOUSING · CA · share of assets $100

    Directly controlled by STEP UP ON SECOND STREET INC

  • WEST THIRD APARTMENTS PRESERVATION LP

    RELATED · SUPPORTIVE LOW - INCOME HOUSING · CA · share of assets $4,358

    Directly controlled by FIGUEROA ECONOMICAL HOUSING CORP

  • 1228 NORMANDIE LP

    RELATED · SUPPORTIVE LOW - INCOME HOUSING · CA · general or managing partner

    Directly controlled by STEP UP ON SECOND STREET INC

  • STEP UP ON SECOND PRESERVATION LP

    RELATED · SUPPORTIVE LOW - INCOME HOUSING · CA · 1% owned · share of income $891,686 · share of assets $16,019,940

    Directly controlled by STEP UP ON SECOND STREET INC

  • 545 WORK STREET LP

    RELATED · SUPPORTIVE LOW - INCOME HOUSING · DE · 0.1% owned · share of assets $1,208 · general or managing partner

    Directly controlled by STEP UP ON SECOND STREET INC

  • 450 G STREET LP

    RELATED · SUPPORTIVE LOW - INCOME HOUSING · DE · 0.1% owned · share of assets $961 · general or managing partner

    Directly controlled by STEP UP ON SECOND STREET INC

  • SUNRISE AT BOGART LP

    RELATED · SUPPORTIVE LOW - INCOME HOUSING · CA · 0.2% owned · general or managing partner

    Directly controlled by STEP UP ON SECOND STREET INC

  • EL MONTE METRO FAMILY HOUSING LP

    RELATED · SUPPORTIVE LOW - INCOME HOUSING · CA · 0.15% owned · share of assets $191,896

    Directly controlled by CAESAR CHAVEZ FOUNDATION

  • EL MONTE METRO VETERAN HOUSING LP

    RELATED · SUPPORTIVE LOW - INCOME HOUSING · CA · 0.15% owned · share of assets $175,257

    Directly controlled by CAESAR CHAVEZ FOUNDATION

  • 180 SANBORN LP

    RELATED · SUPPORTIVE LOW - INCOME HOUSING · CA · 1% owned · share of assets $1,224 · general or managing partner

    Directly controlled by STEP UP ON SECOND STREET INC

  • 1675 INDUSTRIAL PARK LP

    RELATED · SUPPORTIVE LOW - INCOME HOUSING · CA · 1% owned · share of assets $3,302 · general or managing partner

    Directly controlled by STEP UP ON SECOND STREET INC

  • 1030 FAIRVIEW LP

    RELATED · SUPPORTIVE LOW - INCOME HOUSING · CA · 1% owned · share of assets $1,086 · general or managing partner

    Directly controlled by STEP UP ON SECOND STREET INC

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • STEP UP ON VINE LLC

    C · SUPPORTIVE LOW - INCOME HOUSING · CA · 50% owned

    Directly controlled by HOLLYWOOD COMMUNITY HOUSING

  • STEP UP ON SECOND PRESERVATION LLC

    C · SUPPORTIVE LOW - INCOME HOUSING · CA · 100% owned · share of income $891,686 · share of assets $16,019,940

    Directly controlled by STEP UP ON SECOND STREET INC

Provenance

Return type
form_990
Tax year
2023
Filed
15 December 2025
IRS schema version
2023v6.0
Source object
202523499349301527

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