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Nonprofiteer
← STEP UP ON SECOND STREET INC

Form 990 for tax year 2024

Filed by STEP UP ON SECOND STREET INC.

Totals

Total revenue
$72,108,751
Total expenses
$63,244,370
Contributions and grants received
$68,644,798
Grants paid
$500,000
Program service revenue
$3,334,450
Investment income
$847
Other revenue
$128,656
Total assets, end of year
$52,661,490
Total liabilities, end of year
$28,890,671
Net assets or fund balances, end of year
$23,770,819
Program services expenses (Part IX)
$51,753,240
Management and general expenses
$10,615,402
Fundraising expenses
$875,728
Program service expenses (Part III)
$51,753,240

Program services were 81.8% 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)

    $65,530,181

  • 1f · All other contributions, gifts and grants

    $3,114,617

  • 1g · Noncash contributions included above

    $1,023,563

  • 2a · Program service revenue: MANAGEMENT FEES

    total $1,513,620 · related or exempt $1,513,620

  • 2b · Program service revenue: DEVELOPER FEES

    total $1,065,379 · related or exempt $1,065,379

  • 2c · Program service revenue: RENTAL INCOME

    total $755,451 · related or exempt $755,451

  • 3 · Investment income

    total $847 · excluded $847

  • 11d · All other revenue

    total $128,656 · excluded $128,656

  • 11e · Other revenue, total

    $128,656

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $500,000 · program services $500,000

  • 5 · Compensation of officers, directors and key employees

    total $727,848 · program services $21,835 · management and general $604,114 · fundraising $101,899

  • 7 · Other salaries and wages

    total $31,212,223 · program services $27,831,482 · management and general $2,832,144 · fundraising $548,597

  • 8 · Pension plan contributions

    total $248,067 · program services $220,230 · management and general $24,279 · fundraising $3,558

  • 9 · Other employee benefits

    total $4,791,421 · program services $4,270,687 · management and general $454,487 · fundraising $66,247

  • 10 · Payroll taxes

    total $2,423,731 · program services $2,151,751 · management and general $237,214 · fundraising $34,766

  • 11b · Fees: legal

    total $1,837,086 · management and general $1,837,086

  • 11c · Fees: accounting

    total $345,862 · management and general $345,862

  • 11g · Fees: other

    total $3,052,290 · program services $1,090,526 · management and general $1,917,939 · fundraising $43,825

  • 13 · Office expenses

    total $735,434 · program services $419,587 · management and general $281,557 · fundraising $34,290

  • 16 · Occupancy

    total $12,855,723 · program services $12,348,669 · management and general $507,054

  • 17 · Travel

    total $480,373 · program services $429,588 · management and general $49,476 · fundraising $1,309

  • 20 · Interest

    total $48,351 · program services $31,675 · management and general $16,676

  • 22 · Depreciation, depletion and amortization

    total $235,958 · program services $235,851 · management and general $107

  • 23 · Insurance

    total $752,831 · program services $473,820 · management and general $279,011

  • 24a · Other expenses: BAD DEBT EXPENSE

    total $1,095,000 · program services $220,000 · management and general $875,000

  • 24b · Other expenses: AUTO AND EQUIPMENT LEAS

    total $442,822 · program services $395,595 · management and general $47,227

  • 24c · Other expenses: TAXES AND LICENSES

    total $440,623 · program services $416,771 · management and general $23,849 · fundraising $3

  • 24d · Other expenses: REPAIRS AND MAINTENANCE

    total $435,765 · program services $406,683 · management and general $29,037 · fundraising $45

  • 24e · All other expenses

    total $582,962 · program services $288,490 · management and general $253,283 · fundraising $41,189

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $775,889 · end of year $10,374,270

  • 3 · Pledges and grants receivable

    beginning of year $15,212,604 · end of year $10,050,822

  • 4 · Accounts receivable

    beginning of year $216,549

  • 7 · Other notes and loans receivable

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

  • 9 · Prepaid expenses and deferred charges

    beginning of year $839,324 · end of year $857,929

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

    $16,026,988

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

    $3,761,716

  • 10c · Land, buildings and equipment, net

    beginning of year $12,469,841 · end of year $12,265,272

  • 13 · Investments: program-related

    beginning of year $9,992,397 · end of year $10,223,577

  • 15 · Other assets

    beginning of year $2,295,004 · end of year $6,905,337

  • 17 · Accounts payable and accrued expenses

    beginning of year $7,310,711 · end of year $6,306,990

  • 19 · Deferred revenue

    beginning of year $4,055,576 · end of year $2,219,448

  • 23 · Secured mortgages and notes payable

    beginning of year $3,039,221 · end of year $3,836,416

  • 24 · Unsecured notes and loans payable

    end of year $0

  • 25 · Other liabilities

    beginning of year $13,723,945 · end of year $16,527,817

  • 27 · Net assets without donor restrictions

    beginning of year $11,001,865 · end of year $13,498,746

  • 28 · Net assets with donor restrictions

    beginning of year $4,654,573 · end of year $10,272,073

Mission and programs · 2024

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, 2025, 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 $34,674,671 · Grants $500,000 · Revenue $3,334,450

  • 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 $17,078,569

  • 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 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Barrett Esarey

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    0.5

  • Kelly Preston PhD

    VICE CHAIR

    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

  • Dr Fernano Torres-Gil

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Amie Quigley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Peter Scholze

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Tod Lipka

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $443,745
    From this org
    $424,000
    From related orgs
    $0
    Other
    $19,745
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $424,000
    Bonus
    $0
    Other
    $0
    Deferred
    $9,500
    Nontaxable benefits
    $10,245
    Filer's total
    $443,745

  • Alan Darby

    CFO/TREASURER/SECRETARY

    Total calculated
    $284,103
    From this org
    $284,103
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $284,103
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $284,103

  • Lynne Elwan

    CHIEF PHILANTHROPY OFFICER

    Total calculated
    $285,682
    From this org
    $261,715
    From related orgs
    $0
    Other
    $23,967
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $261,715
    Bonus
    $0
    Other
    $0
    Deferred
    $7,753
    Nontaxable benefits
    $16,214
    Filer's total
    $285,682

  • David Tavlin

    CHIEF PROGAM OFFICER

    Total calculated
    $331,635
    From this org
    $314,485
    From related orgs
    $0
    Other
    $17,150
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $314,485
    Bonus
    $0
    Other
    $0
    Deferred
    $6,905
    Nontaxable benefits
    $10,245
    Filer's total
    $331,635

  • Apryl Thomas

    CHIEF HUMAN RESOURCES OFFICER

    Total calculated
    $307,468
    From this org
    $284,102
    From related orgs
    $0
    Other
    $23,366
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $284,102
    Bonus
    $0
    Other
    $0
    Deferred
    $7,735
    Nontaxable benefits
    $15,631
    Filer's total
    $307,468

  • Joshua Ladue

    VICE PRESIDENT OF OPERATIONS

    Total calculated
    $213,427
    From this org
    $196,220
    From related orgs
    $0
    Other
    $17,207
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $196,220
    Bonus
    $0
    Other
    $0
    Deferred
    $3,300
    Nontaxable benefits
    $13,907
    Filer's total
    $213,427

  • Aaron Criswell

    CHIEF HOUSING DEVELOPMENT OFFICER

    Total calculated
    $302,740
    From this org
    $284,102
    From related orgs
    $0
    Other
    $18,638
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $284,102
    Bonus
    $0
    Other
    $0
    Deferred
    $8,393
    Nontaxable benefits
    $10,245
    Filer's total
    $302,740

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

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 $6,367 · assets $2,211,115

    Directly controlled by STEP UP ON SECOND STREET INC

  • STEP UP ON SECOND LLC

    SUPPORTIVE LOW - INCOME HOUSING · CA · income $0 · assets $991,932

    Directly controlled by STEP UP ON SECOND STREET INC

  • MICHAEL'S VILLAGE LLC

    SUPPORTIVE LOW - INCOME HOUSING · CA · income $448,918 · assets $4,370,350

    Directly controlled by STEP UP ON SECOND STREET INC

  • THE TAMMY APARTMENTS LLC

    SUPPORTIVE LOW - INCOME HOUSING · CA · income $116,773 · assets $1,685,598

    Directly controlled by STEP UP ON SECOND STREET INC

  • STEP UP ON 26TH LLC

    SUPPORTIVE LOW - INCOME HOUSING · CA · income $183,436 · assets $6,098,447

    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 · CA · income $0 · assets $252,742

    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 · CA · income $0 · assets $100

    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 · general or managing partner

    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 · general or managing partner

    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 · general or managing partner

    Directly controlled by HOLLYWOOD HOUSING COMMUNITY CORPORATION

  • BROADWAY APARTMENTS PRESERVATION LP

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

    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 · general or managing partner

    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 · general or managing partner

    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 income $116,335 · share of assets $6,147,944 · general or managing partner

    Directly controlled by STEP UP ON SECOND STREET INC

  • WARLEY PARK LP

    RELATED · SUPPORTIVE LOW - INCOME HOUSING · CA · share of assets $100 · general or managing partner

    Directly controlled by STEP UP ON SECOND STREET INC

  • DURHAM PLACE LP

    RELATED · SUPPORTIVE LOW - INCOME HOUSING · CA · share of assets $100 · general or managing partner

    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 · general or managing partner

    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

  • EL MONTE METRO FAMILY HOUSING LP

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

    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 · general or managing partner

    Directly controlled by CAESAR CHAVEZ FOUNDATION

  • STEP UP ON FRUITRIDGE ROAD LP

    RELATED · SUPPORTIVE LOW - INCOME HOUSING · CA · 1% owned · share of assets $252,742 · 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 SECOND PRESERVATION LLC

    C · SUPPORTIVE LOW - INCOME HOUSING · CA · 100% owned · share of income $521,844 · share of assets $15,748,976

    Directly controlled by STEP UP ON SECOND STREET INC

Provenance

Return type
form_990
Tax year
2024
Filed
11 April 2026
IRS schema version
2024v5.5
Source object
202601039349300100

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