Next Step Farms
Public records show a registered, tax-exempt organization in good standing.
What it says it does
NEXT STEP FARMS PROVIDES A HANDS-ON PROGRAM FOR ADULTS LIVING WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. THE FARM IS A PLACE WHERE THEY CAN LEARN INDEPENDENT DAILY LIVING SKILLS USING A SMALL FAMILY FARM-BASED THEME. OUR MISSION IS TO PROVIDE A SAFE AND NURTURING PLACE.
- Income
- $445,630
- Spending
- $332,252
- Spent on programs
- 62%
- Reserves
- -15.3 months of spending
- Largest source of income
- donations and private grants, 66%
- Employees
- 6
- Volunteers
- 166
- Highest pay
- $67,600, ceo
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 43 out of 100. Higher than 12% of charities in its peer group (human services, $250k to $1m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
5 of 20It owes 50% of what it owns.
Living within its means
15 of 15Income exceeded spending by 25% of income.
Income trend
15 of 15Income rose 88% on the year before.
Spending floor
8 of 1562% of spending went to programs and raising each dollar of donations cost 24 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 79 out of 100. Higher than 60% of charities in its peer group (human services, $250k to $1m).
Independent board
25 of 259 of 9 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, 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)
- $205,466 spent. ADULT DAY PROGRAM - THE FARM IS A PLACE WHERE ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES CAN LEARN INDEPENDENT DAILY LIVING SKILLS USING A SMALL FAMILY FARM-BASED THEME. OUR CLIENTS ARE LEARNING SKILLS TO ASSIST THEM IN LIVING MEANINGFUL AND PURPOSEFUL LIVES. THE GOAL OF NEXT STEP FARMS IS TO CREATE BASIC AGRICULTURAL, MECHANICAL, CULINARY, FINANCE, AND DATA ENTRY HANDS-ON LEARNING EXPERIENCES. EAGER HANDS PLANT AND TEND SIMPLE CROPS WITH LOVING GUIDANCE. INDIVIDUALS ENJOY CARING FOR LIVESTOCK BY FEEDING THE CHICKENS AND GOATS AND CLEANING THEIR AREAS. WE TEACH AND PRACTICE TECHNOLOGY SKILLS BY INVOLVING OUR STUDENTS IN BASIC SCHEDULING, INVENTORY AND BOOKKEEPING FOR SOME OF THE FARM'S ACTIVITIES. OUR STUDENTS ALSO LEARN BASIC BUSINESS SKILLS BY OPERATING NON-PROFIT STANDS SELLING PRODUCE, EGGS, VEGETABLES AND CRAFTS TO THE PUBLIC. MOST OF OUR STUDENTS ATTEND NEXT STEP FARMS THROUGH PRIVATE PAY SUBSCRIPTION. THE COST PER DAY IS 85 AND SEVERAL CLIENTS ARE SUPPORTED THROUGH OUR CLIENT SPONSORS WHO MAKE DONATIONS TOWARDS THEIR COSTS. IN FY 2025, WE WERE ABLE TO SERVE 15 DAY PROGRAM CLIENTS. ADULT DAY PROGRAM - THE FARM IS A PLACE WHERE ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES CAN LEARN INDEPENDENT DAILY LIVING SKILLS USING A SMALL FAMILY FARM-BASED THEME. OUR CLIENTS ARE LEARNING SKILLS TO ASSIST THEM IN LIVING MEANINGFUL AND PURPOSEFUL LIVES. THE GOAL OF NEXT STEP FARMS IS TO CREATE BASIC AGRICULTURAL, MECHANICAL, CULINARY, FINANCE, AND DATA ENTRY HANDS-ON LEARNING EXPERIENCES. EAGER HANDS PLANT AND TEND SIMPLE CROPS WITH LOVING GUIDANCE. INDIVIDUALS ENJOY CARING FOR LIVESTOCK BY FEEDING THE CHICKENS AND GOATS AND CLEANING THEIR AREAS. WE TEACH AND PRACTICE TECHNOLOGY SKILLS BY INVOLVING OUR STUDENTS IN BASIC SCHEDULING, INVENTORY AND BOOKKEEPING FOR SOME OF THE FARM'S ACTIVITIES. OUR STUDENTS ALSO LEARN BASIC BUSINESS SKILLS BY OPERATING NON-PROFIT STANDS SELLING PRODUCE, EGGS, VEGETABLES AND CRAFTS TO THE PUBLIC. MOST OF OUR STUDENTS ATTEND NEXT STEP FARMS THROUGH PRIVATE PAY SUBSCRIPTION. THE COST PER DAY IS 85 AND SEVERAL CLIENTS ARE SUPPORTED THROUGH OUR CLIENT SPONSORS WHO MAKE DONATIONS TOWARDS THEIR COSTS. IN FY 2025, WE WERE ABLE TO SERVE 15 DAY PROGRAM CLIENTS.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
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.
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 October 13, 2026.
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.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since February 2020.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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 October 21, 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.