Fiscal Operations

Mother and Son | STEP Fiscal OperationsAt STEP, all of our financial activities are directed by our values of Excellence and Openness. We operate with the utmost integrity in all of our accounting and fiscal practices. STEP is a not-for-profit 501(c)(3) organization, registered with the Secretary of State of Montana and recognized as a tax-exempt entity by the Internal Revenue Service.

Our vision drives every decision we make at STEP. Achieving that vision for families and individuals requires that we build capacity. Further, we know we must maintain sufficient financial resources to weather the economic storms of life. We seek to deploy resources wisely to help people achieve their dreams, while still assuring that STEP has long-term robust economic health. Our goal is to thrive financially so that we can offer the best quality services and products to people who will achieve their goals through work with us.

STEP follows accounting procedures that comply with generally accepted accounting principles (GAAP) and related standards to accomplish full compliance with state, federal, contract, and other relevant requirements for the accuracy and completeness of reported financial results. This includes using a structured system of accounting that provides for the proper, complete, and timely recording and reporting of relevant financial data. Our system of internal control ensures that assets are properly safeguarded, that financial statements conform to appropriate standards, and that finances are handled with the highest level of responsible stewardship.

STEP’s accounting records and reports are audited annually and a formal audit report is prepared by a Certified Public Accounting firm selected by the STEP Board of Directors. Our audited financial statements are available for review by written request to our Executive Director. Some of our services are covered by funding through the Montana Department of Public Health and Human Services. In other cases, the cost of services may be covered by a family’s health insurance, private pay, or, in some exceptional circumstances, by a partial or full scholarship. We work with each client to identify the best financial option for their needs and budget.

STEP’s business model focuses on serving clients who believe what we believe about moving toward a fulfilling and joyous life. We know that lives will be enriched by allowing us to guide and travel with them on the journey.

Please click on Balance Sheet or Operating Results to view our fiscal reports.

If you would like further information about STEP’s operations and financial statements, please contact Ann Treece, Executive Director, at 406.869.3020, or email us at