Civic Intelligence

First Step of the Eighteenth Judicial Circuit Inc

EIN 20-3077416 • 501(c)3 • Winter Park, FL

Profile

Rehabilitation of Persons on Community Supervision

5100 Old Howell Branch RdWinter Park, FL 32792

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

65th percentile

11%

Higher net margin than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

69th percentile

12%

Faster asset growth than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

69th percentile

16%

Faster revenue growth than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$77,362

Up $8,046 (+12%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$77,362

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin65th percentile

Revenue

Up

$71,905

Up $9,929 (+16%) from 2024

Expenses

Up

$63,859

Up $16,635 (+35%) from 2024

Net Income

Down

$8,046

Down $6,706 (-45%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth69th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2011: $73,039Liabilities 2011: $02011Assets 2012: $74,418Net Assets 2012: $74,4182012Assets 2013: $74,792Net Assets 2013: $74,7922013Assets 2014: $65,916Liabilities 2014: $02014Assets 2015: $94,839Liabilities 2015: $02015Assets 2016: $110,640Net Assets 2016: $110,6402016Assets 2017: $93,399Net Assets 2017: $93,3992017Assets 2018: $101,054Net Assets 2018: $101,0542018Assets 2019: $109,698Net Assets 2019: $109,6982019Assets 2020: $98,621Net Assets 2020: $98,6212020Assets 2021: $89,536Net Assets 2021: $89,5362021Assets 2022: $67,102Net Assets 2022: $67,1022022Assets 2023: $54,503Net Assets 2023: $54,5032023Assets 2024: $69,316Liabilities 2024: $02024Assets 2025: $77,362Net Assets 2025: $77,3622025

Highlighted filing

2025

Assets$77,362
Liabilities-
Net Assets$77,362
Open 2025 Filing

Operations Trend

Revenue Growth69th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2011: $57,520Expenses 2011: $34,420Net Income 2011: $23,1002011Revenue 2012: $75,522Expenses 2012: $74,143Net Income 2012: $1,3792012Revenue 2013: $79,376Expenses 2013: $79,002Net Income 2013: $3742013Revenue 2014: $77,570Expenses 2014: $86,446Net Income 2014: -$8,8762014Revenue 2015: $80,902Expenses 2015: $51,979Net Income 2015: $28,9232015Revenue 2016: $77,934Expenses 2016: $62,133Net Income 2016: $15,8012016Revenue 2017: $76,219Expenses 2017: $93,460Net Income 2017: -$17,2412017Revenue 2018: $77,256Expenses 2018: $69,601Net Income 2018: $7,6552018Revenue 2019: $76,839Expenses 2019: $68,195Net Income 2019: $8,6442019Revenue 2020: $64,760Expenses 2020: $75,837Net Income 2020: -$11,0772020Revenue 2021: $62,389Expenses 2021: $71,474Net Income 2021: -$9,0852021Revenue 2022: $64,802Expenses 2022: $87,236Net Income 2022: -$22,4342022Revenue 2023: $61,427Expenses 2023: $74,026Net Income 2023: -$12,5992023Revenue 2024: $61,976Expenses 2024: $47,224Net Income 2024: $14,7522024Revenue 2025: $71,905Expenses 2025: $63,859Net Income 2025: $8,0462025

Highlighted filing

2025

Revenue$71,905
Expenses$63,859
Net Income$8,046
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$77,362
Liabilities
-
Net assets
$77,362
Revenue
$71,905
Expenses
$63,859
Net income
$8,046
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.77$0.77$0.72$0.64$0.08
2024Summary only. Only limited summary data is available for this year.$0.69$0.00$0.62$0.47$0.15
2023Detailed filing. Detailed filing data is available for this year.$0.55$0.55$0.61$0.74$0.13
2022Detailed filing. Detailed filing data is available for this year.$0.67$0.67$0.65$0.87$0.22
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.90$0.62$0.71$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.99$0.65$0.76$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$1.10$0.77$0.68$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$1.01$0.77$0.70$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.93$0.93$0.76$0.93$0.17
2016Detailed filing. Detailed filing data is available for this year.$1.11$1.11$0.78$0.62$0.16
2015Summary only. Only limited summary data is available for this year.$0.95$0.00$0.81$0.52$0.29
2014Summary only. Only limited summary data is available for this year.$0.66$0.00$0.78$0.86$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.75$0.79$0.79$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.74$0.76$0.74$0.01
2011Summary only. Only limited summary data is available for this year.$0.73$0.00$0.58$0.34$0.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 3, 2025
Return Version
2024v5.2
Gross Receipts
$71,905
Mission and Program Overview

Mission

Rehabilitation of Persons on Community Supervision

Program Services

DescriptionGrantsExpenses
Aided numerous persons under community supervision in emergencycircumstances with rent, bus passes, food, etc.$0$51,855
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lorraine T JohnsonPresidentPT$0--
Wendy DavisSecretary/TreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
First Step of the Eighteenth Judicial Circuit Inc
EIN
20-3077416
Phone
4078647520
Address
5100 Old Howell Branch Rd, Winter Park, FL 32792

Signing Officer

Name
Lorraine Johnson
Title
President
Phone
4078647520
Signed
2025-10-03
Discuss with paid preparer
Yes

Preparer

Firm
Siu & Zanowick CPAs
Address
5100 Old Howell Branch Road, Winter Park, FL 32792
Preparer
Rachel L Siu
Phone
4076792433
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“Court Ordered Payments 71905.”

Form 990EZ, Part I, Line 16

“Accounting & Legal 515.”

Form 990EZ, Part I, Line 16

“Direct Costs 51855.”

Form 990EZ, Part I, Line 16

“Education 1432.”

Form 990EZ, Part I, Line 16

“Holiday Meals 2893.”

Form 990EZ, Part I, Line 16

“Licenses & Taxes 232.”

Form 990EZ, Part I, Line 16

“Office 757.”

Form 990EZ, Part I, Line 16

“Pantry Supplies 5616.”

Form 990EZ, Part I, Line 16

“Postage 44.”

Form 990EZ, Part I, Line 16

“Tranfer Fee - Corrections Dept 305.”

Form 990EZ, Part I, Line 16

“PO Box Rental 210.”

Form 990EZ, Part II, Line 24

“Loans Receivable - First Step 9th Circuit”

Raw XML Appendix154 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Tracy Zanowick
IRS990EZ/BooksInCareOfDetail/PhoneNum04072080079
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt08217-71 Sun Spring Circle
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Orlando
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd032825
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt067931
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt075977
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt08046
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt069316
IRS990EZ/Form990TotalAssetsGrp/EOYAmt077362
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt071905
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt069316
IRS990EZ/NetAssetsOrFundBalancesEOYAmt077362
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt069316
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt077362
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Lorraine T Johnson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Wendy Davis
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary/Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01385
IRS990EZ/OtherAssetsTotalDetail/EOYAmt01385
IRS990EZ/OtherExpensesTotalAmt063859
IRS990EZ/OtherRevenueTotalAmt071905
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Rehabilitation of Persons on Community Supervision
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Aided numerous persons under community supervision in emergencycircumstances with rent, bus passes, food, etc.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt051855
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt063859
IRS990EZ/TotalProgramServiceExpensesAmt051855
IRS990EZ/TotalRevenueAmt071905
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt064802
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt064802
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt064802
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt064802
IRS990ScheduleA/Total509Grp/TotalAmt064802
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt064802
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Court Ordered Payments 71905.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Accounting & Legal 515.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Direct Costs 51855.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Education 1432.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Holiday Meals 2893.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Licenses & Taxes 232.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Office 757.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Pantry Supplies 5616.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Postage 44.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Tranfer Fee - Corrections Dept 305.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10PO Box Rental 210.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Loans Receivable - First Step 9th Circuit
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part II, Line 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Lorraine Johnson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum04078647520
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0First Step of the Eighteenth Judicial Circuit Inc
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0203077416
ReturnHeader/Filer/PhoneNum04078647520
ReturnHeader/Filer/USAddress/AddressLine1Txt05100 Old Howell Branch Rd
ReturnHeader/Filer/USAddress/CityNm0Winter Park
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032792
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271623223
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Siu & Zanowick CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05100 Old Howell Branch Road
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Winter Park
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd032792
ReturnHeader/PreparerPersonGrp/PhoneNum04076792433
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Rachel L Siu
ReturnHeader/ReturnTs02025-10-03T07:54:40-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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