Civic Intelligence

First Step Recovery Homes Inc.

990 • Fiscal year 2020 • EIN 25-1718347

Nov 01, 2019 to Oct 31, 2020 • Filed on Sep 15, 2020

Refreshing map…

336 Penny StreetMckeesport, PA 15132

(412) 673-2113

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

91st percentile

0.69x

Higher debt load relative to assets than 91% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

88th percentile

0.37x

Higher debt load relative to revenue than 88% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

43rd percentile

1.0%

Higher net margin than 43% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

71st percentile

27%

Faster asset growth than 71% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

63rd percentile

-0.4%

Faster revenue growth than 63% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$235,382

Up $49,473 (+27%) from 2019

Net Assets

Up

$74,068

Up $4,228 (+6.1%) from 2019

Liabilities

Up

$161,314

Up $45,245 (+39%) from 2019

Revenue

Down

$440,074

Down $1,790 (-0.4%) from 2019

Expenses

Down

$435,845

Down $57,620 (-12%) from 2019

Net Income

Up

$4,229

Up $55,830 (+108%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0-$100KAssets 2010: $292,844Liabilities 2010: $200,437Net Assets 2010: $92,4072010Assets 2011: $258,718Liabilities 2011: $205,042Net Assets 2011: $53,6762011Assets 2016: $270,988Liabilities 2016: $283,432Net Assets 2016: -$12,4442016Assets 2017: $267,731Liabilities 2017: $109,182Net Assets 2017: $158,5492017Assets 2018: $227,756Liabilities 2018: $106,315Net Assets 2018: $121,4412018Assets 2019: $185,909Liabilities 2019: $116,069Net Assets 2019: $69,8402019Assets 2020: $235,382Liabilities 2020: $161,314Net Assets 2020: $74,0682020Assets 2021: $189,813Liabilities 2021: $151,000Net Assets 2021: $38,8132021Assets 2022: $204,357Liabilities 2022: $145,630Net Assets 2022: $58,7272022Assets 2024: $354,472Liabilities 2024: $99,189Net Assets 2024: $255,2832024

Highlighted filing

2020

Assets$235,382
Liabilities$161,314
Net Assets$74,068

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $346,6852010Expenses 2011: $485,7762011Revenue 2016: $455,536Expenses 2016: $375,206Net Income 2016: $80,3302016Revenue 2017: $466,887Expenses 2017: $417,606Net Income 2017: $49,2812017Revenue 2018: $482,837Expenses 2018: $519,944Net Income 2018: -$37,1072018Revenue 2019: $441,864Expenses 2019: $493,465Net Income 2019: -$51,6012019Revenue 2020: $440,074Expenses 2020: $435,845Net Income 2020: $4,2292020Revenue 2021: $395,306Expenses 2021: $448,436Net Income 2021: -$53,1302021Revenue 2022: $479,882Expenses 2022: $460,341Net Income 2022: $19,5412022Revenue 2024: $819,046Expenses 2024: $641,909Net Income 2024: $177,1372024

Highlighted filing

2020

Revenue$440,074
Expenses$435,845
Net Income$4,229
Jump To
Filing Snapshot
Filing Period
Nov 1, 2019 to Oct 31, 2020
Signed
Sep 15, 2020
Return Version
2019v5.0
Gross Receipts
$440,074
Mission and Program Overview

Mission

Our mission is to provide supervised, temproary, safe, drug and alcohol free structured housing for persons recovering from the disease of additiona and trying to stay out of the criminal justice system. Emplasis is placed in teaching life skill, counseling, money management, training, preparing them for independent living and reconnecting them with their families and communities.

Our mission is to provide supervised temporary, safe, drug and alcolol free structured housing for persons recovering from the disease of addiction and trying to stay out of the criminal justice system. Emphasis is placed in teaching basic life skill, counseling, money management training, preparing them for independent living and reconnecting them with their families and communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$152,617$158,851▲ $6,234
Accounts Receivable$29,591$58,612▲ $29,021
Cash and Non-Interest-Bearing Accounts$2,938$17,156▲ $14,218
Prepaid Expenses and Deferred Charges$763--
Total Assets$185,909$235,382▲ $49,473
Other Assets Total-$763-
Liabilities
Mortgage Notes Payable Secured by Investment Property$55,019$149,191▲ $94,172
Other Liabilities-$6,494-
Accounts Payable and Accrued Expenses$61,050$5,629▼ $55,421
Total Liabilities$116,069$161,314▲ $45,245
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$69,840$74,068▲ $4,228
Total Net Assets Fund Balance$69,840$74,068▲ $4,228
Total Liabilities and Net Assets / Fund Balance$185,909$235,382▲ $49,473

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$93,770$116,975$210,745
Other Land Buildings$26,062$152,753$178,815
Land$39,019-$39,019
Compensation and Service Providers

Board Members and Trustees

NameTitle
Frank FrancisChairman
Reverend David ElseVice Chairma
George JonesBoard Direct
Jay GeislerBoard Direct
Yvette GilesSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$419,093
Program Service Revenue
$20,981
Investment Income
$0
Other Revenue
$0
All Other Contributions
$110,396
Change in Net Assets
$4,229
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$228,352
Other Expenses$207,493
Total Fundraising Expense$3,028
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$135,773$3,279$820$139,872
Occupancy$82,684$1,531$382$84,597
Current Officers, Directors, Trustees, and Key Employees$58,090$9,568$683$68,341
Fees for Services Accounting$22,914$5,442$286$28,642
Insurance$18,022$4,281$225$22,528
Payroll Taxes$19,132$806$201$20,139
Fees for Services Other$15,764$3,744$197$19,705
Depreciation Depletion$8,834$2,098$110$11,042
Interest-$10,177-$10,177
Travel$9,111$17$1$9,129
Information Technology$3,770$896$48$4,714
Office Expenses$2,980$407$22$3,409
Conferences and Meetings$1,444$139$7$1,590
All Other Expenses$1,298$117$6$1,421
Other Expenses$384$183$10$577
Total Functional Expenses$389,574$43,243$3,028$435,845
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$6,494
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Keith giles yvette giles exec dir sec husband and wife

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 18

No documents are available to the public

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
First Step Recovery Homes Inc
EIN
25-1718347
Phone
4126732113
Address
336 PENNY STREET, MCKEESPORT, PA 15132

Signing Officer

Name
Keith Giles
Title
Executive Director
Phone
4126732113
Signed
2020-09-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Francis
Formed
1994
Legal Domicile
Pa
Voting Board Members
6
Independent Board Members
6
Employees
13

Preparer

Firm
Tyler Collier Associates LLC
Address
100 ROSS ST STE 110, PITTSBURGH, PA 15219
Preparer
Delbert D Tyler CPA
Phone
4124717060
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Our mission is to provide supervised temporary, safe, drug and alcolol free structured housing for persons recovering from the disease of addiction and trying to stay out of the criminal justice system. Emphasis is placed in teaching basic life skill, counseling, money management training, preparing them for independent living and reconnecting them with their families and communities.

Form 990, Part XI, Line 9

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OUR MISSION IS TO PROVIDE SUPERVISED TEMPORARY, SAFE, DRUG AND ALCOLOL FREE STRUCTURED HOUSING FOR PERSONS RECOVERING FROM THE DISEASE OF ADDICTION AND TRYING TO STAY OUT OF THE CRIMINAL JUSTICE SYSTEM. EMPHASIS IS PLACED IN TEACHING BASIC LIFE SKILL, COUNSELING, MONEY MANAGEMENT TRAINING, PREPARING THEM FOR INDEPENDENT LIVING AND RECONNECTING THEM WITH THEIR FAMILIES AND COMMUNITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1KEITH GILES YVETTE GILES EXEC DIR SEC HUSBAND AND WIFE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS ARE AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ROUNDING -1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/WebsiteAddressTxt0WWW.FIRSTSTEPRECOVERYHOMES.COM
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEITH GILES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04126732113
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-09-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIRST STEP RECOVERY HOMES INC
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
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ReturnHeader/Filer/PhoneNum04126732113
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TYLER COLLIER ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 ROSS ST STE 110
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSBURGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015219
ReturnHeader/PreparerPersonGrp/PhoneNum04124717060
ReturnHeader/PreparerPersonGrp/PreparationDt02021-09-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DELBERT D TYLER CPA
ReturnHeader/ReturnTs02021-09-15T15:35:21-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-11-01
ReturnHeader/TaxPeriodEndDt02020-10-31
ReturnHeader/TaxYr02019

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