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Passes our checks

Step-Up Incorporated

EIN 35-2145743 · Indianapolis, IN

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood75 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

WE PROVIDE COMPREHENSIVE CARE AND RESOURCES FOR WELLNESS WITH DIGNITY AND INCLUSIVITY.

Income
$4.3 million
Spending
$4.1 million
Spent on programs
97%
Reserves
3.4 months of spending
Largest source of income
government grants, 93%
Employees
59
Volunteers
73
Highest pay
$96,914, executive director

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 75 out of 100. Higher than 39% of charities in its peer group (diseases, $1m to $10m).

  • Reserves

    20 of 35

    Spendable reserves would cover 3.4 months of spending.

  • Debt

    10 of 20

    It owes 33% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 4% of income.

  • Income trend

    15 of 15

    Income rose 21% on the year before.

  • Spending floor

    15 of 15

    97% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 61% of charities in its peer group (diseases, $1m to $10m).

  • Independent board

    25 of 25

    9 of 9 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $4.0 million spent. DEVELOPED, PROMOTED AND ADMINISTERED VARIOUS HIV/AIDS EDUCATION PROGRAMS SUCH AS: 1) COMMUNITY ACTION GROUPS (CAG)- A STATEWIDE NETWORK OF GRASSROOTS ORGANIZATIONS THAT PROVIDE HIV EDUCATION IN THEIR COMMUNITIES ACCORDING TO THEIR SPECIFIC NEEDS AND COMMUNITY STANDARDS. 2) RYAN WHITE - PROVIDES HIV/AIDS RELATED HEALTH CARE SERVICES TO LOW INCOME INDIVIDUALS IN THE SURROUNDING INDIANAPOLIS REGION. 3) CARE COORDINATOR-PROVIDES FUNDS TO SUPPORT STAFFING WHO WILL PROVIDE RESOURCES TO MEET MEDICAL, SOCIAL, EDUCATIONAL, LEGAL, HOUSING, AND PSYCHOLOGICAL NEEDS OF HIV-POSITIVE RESIDENTS OF INDIANA. 4) COMMUNITY PLANNING GROUP (CPG)-PROGRAM DESIGNED TO ADOPT AMD PERIODICALLY UPDATE A COMPREHENSIVE HIV PREVENTION PLAN FOR THE STATE OF INDIANA. 5) INDIANA PEER EDUCATION PROGRAM (INPEP) - A PEER EDUCATION PROGRAM FOR PEOPLE LIVING INCARCERATED, WHICH HELPS DEVELOP LEADERSHIP SKILLS, COMMUNICATION STRATEGIES AND LEARN TO WORK AS A TEAM. THE PROGRAM HELPS INDIVIDUALS TO BE MORE PREPARED TO RETURN TO THE COMMUNITY AND REDUCE RECIDIVISM.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since March 2002.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.