Civic Intelligence

First Steps Inc.

990 • Fiscal year 2018 • EIN 62-0674974

Jul 01, 2017 to Jun 30, 2018 • Filed on Dec 18, 2018

1900 Graybar LaneNashville, TN 37215

(615) 298-5619

Siviq Scores

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

Liabilities / Assets

61st percentile

0.18x

Higher debt load relative to assets than 61% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

67th percentile

0.23x

Higher debt load relative to revenue than 67% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

52nd percentile

3.7%

Higher net margin than 52% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

52nd percentile

1.7%

Faster asset growth than 52% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

57th percentile

6.9%

Faster revenue growth than 57% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$3,500,835

Up $58,541 (+1.7%) from 2017

Net Assets

Up

$2,877,513

Up $96,759 (+3.5%) from 2017

Liabilities

Down

$623,322

Down $38,218 (-5.8%) from 2017

Revenue

Up

$2,662,121

Up $172,923 (+6.9%) from 2017

Expenses

Up

$2,562,557

Up $74,407 (+3.0%) from 2017

Net Income

Up

$99,564

Up $98,516 (+9400%) from 2017

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $3,859,747Liabilities 2011: $1,121,725Net Assets 2011: $2,738,0222011Assets 2012: $3,990,718Liabilities 2012: $797,086Net Assets 2012: $3,193,6322012Assets 2013: $3,740,120Liabilities 2013: $753,063Net Assets 2013: $2,987,0572013Assets 2014: $3,671,346Liabilities 2014: $725,446Net Assets 2014: $2,945,9002014Assets 2015: $3,478,462Liabilities 2015: $695,617Net Assets 2015: $2,782,8452015Assets 2016: $3,432,446Liabilities 2016: $701,533Net Assets 2016: $2,730,9132016Assets 2017: $3,442,294Liabilities 2017: $661,540Net Assets 2017: $2,780,7542017Assets 2018: $3,500,835Liabilities 2018: $623,322Net Assets 2018: $2,877,5132018Assets 2019: $3,532,660Liabilities 2019: $610,572Net Assets 2019: $2,922,0882019Assets 2020: $3,878,740Liabilities 2020: $916,657Net Assets 2020: $2,962,0832020Assets 2021: $4,085,527Liabilities 2021: $454,122Net Assets 2021: $3,631,4052021Assets 2022: $4,032,709Liabilities 2022: $420,520Net Assets 2022: $3,612,1892022Assets 2023: $4,303,178Liabilities 2023: $428,723Net Assets 2023: $3,874,4552023Assets 2024: $4,363,292Liabilities 2024: $354,011Net Assets 2024: $4,009,2812024Assets 2025: $4,488,074Liabilities 2025: $284,106Net Assets 2025: $4,203,9682025

Highlighted filing

2018

Assets$3,500,835
Liabilities$623,322
Net Assets$2,877,513

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,030,423Expenses 2011: $1,906,130Net Income 2011: $124,2932011Revenue 2012: $2,458,945Expenses 2012: $1,988,615Net Income 2012: $470,3302012Revenue 2013: $2,030,422Expenses 2013: $2,276,258Net Income 2013: -$245,8362013Revenue 2014: $2,220,490Expenses 2014: $2,310,496Net Income 2014: -$90,0062014Revenue 2015: $2,294,503Expenses 2015: $2,412,595Net Income 2015: -$118,0922015Revenue 2016: $2,404,600Expenses 2016: $2,441,777Net Income 2016: -$37,1772016Revenue 2017: $2,489,198Expenses 2017: $2,488,150Net Income 2017: $1,0482017Revenue 2018: $2,662,121Expenses 2018: $2,562,557Net Income 2018: $99,5642018Revenue 2019: $2,565,888Expenses 2019: $2,519,505Net Income 2019: $46,3832019Revenue 2020: $2,613,307Expenses 2020: $2,584,726Net Income 2020: $28,5812020Revenue 2021: $3,194,783Expenses 2021: $2,751,384Net Income 2021: $443,3992021Revenue 2022: $3,009,347Expenses 2022: $2,827,820Net Income 2022: $181,5272022Revenue 2023: $3,282,967Expenses 2023: $3,111,669Net Income 2023: $171,2982023Revenue 2024: $3,699,136Expenses 2024: $3,680,744Net Income 2024: $18,3922024Revenue 2025: $3,518,721Expenses 2025: $3,441,837Net Income 2025: $76,8842025

Highlighted filing

2018

Revenue$2,662,121
Expenses$2,562,557
Net Income$99,564
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Dec 18, 2018
Return Version
2017v2.3
Gross Receipts
$2,950,330
Mission and Program Overview

Mission

The mission of first steps, inc. Is to educate and care for children with special needs and medical conditions alongside their typically developing peers in inclusive environments and support their families.

First steps provides education and therapeutic services for children with special needs. As a result of participating in our services, children make significant progress toward developmental goals. We create strong partnerships with families that build foundations for their long term success.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,038,672$1,978,669▼ $60,003
Investments in Publicly Traded Securities$881,824$933,111▲ $51,287
Pledges and Grants Receivable$257,125$376,099▲ $118,974
Cash and Non-Interest-Bearing Accounts$133,335$155,139▲ $21,804
Savings and Temporary Cash Investments$105,655$29,327▼ $76,328
Prepaid Expenses and Deferred Charges$4,729$6,088▲ $1,359
Total Assets$3,442,294$3,500,835▲ $58,541
Other Assets Total$20,954$22,402▲ $1,448
Liabilities
Mortgage Notes Payable Secured by Investment Property$512,912$472,223▼ $40,689
Accounts Payable and Accrued Expenses$141,228$138,099▼ $3,129
Deferred Revenue$7,400$13,000▲ $5,600
Total Liabilities$661,540$623,322▼ $38,218
Net Assets / Fund Balance
Unrestricted Net Assets$2,205,810$2,281,260▲ $75,450
Permanently Rstr Net Assets$500,000$500,000→ $0
Temporarily Rstr Net Assets$74,944$96,253▲ $21,309
Total Net Assets Fund Balance$2,780,754$2,877,513▲ $96,759
Total Liabilities and Net Assets / Fund Balance$3,442,294$3,500,835▲ $58,541

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,773,640$467,661$2,241,301
Land$200,000-$200,000
Leasehold Improvements$2,730$21,283$24,013
Equipment$2,299$14,037$16,336

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$575,704-▲ $29,024-$604,728
2016$537,226-▲ $38,478-$575,704
2015$587,202-▼ $6,358$43,618$537,226
2014$594,925-▼ $7,723-$587,202
2013$531,754-▲ $63,171-$594,925
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Heather HigginsExecutive DirectorFT$115,291$4,592$119,883
Kelli J HazenDirector of OperationsFT$67,336$4,804$72,140
Karla GarigDirector of FinanceFT$67,190$4,751$71,941
Melissa HouckDirector of DevelopmentFT$59,368$4,631$63,999

Board Members and Trustees

NameTitle
Will CaldwellPresident
David WedemeyerVice President
Amy HobbsBoard Member
Bahar AzhdariBoard Member
Carolyn ThompsonBoard Member
Dan MuirBoard Member
Harlow SumerfordBoard Member
Hayes BryantBoard Member
Holly PoffBoard Member
Jay DavisBoard Member
Jon HarrisBoard Member
Kathy MedlinBoard Member
Kristy FrazierBoard Member
Lee BellBoard Member
Marcy RehseBoard Member
Matt EskindBoard Member
Ruthie HugginsBoard Member
Ryan PeeblesBoard Member
Stuart BurkhalterBoard Member
Travis WaltersBoard Member
Emily RunzoSecretary
Phil GrovesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,448,630
Program Service Revenue
$1,141,199
Investment Income
$47,179
Other Revenue
$25,113
All Other Contributions
$384,700
Change in Net Assets
$99,564

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,653,142
Revenue Not Reported on Financial Statements
$8,979
Revenue Not Reported on Form 990
$23,949
Total Revenue per Audited Statements
$2,677,091
Total Revenue per Form 990
$2,662,121
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,905,108
Other Expenses$657,449
Total Fundraising Expense$104,900
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,345,285--$1,345,285
Current Officers, Directors, Trustees, and Key Employees$139,769$95,697$92,497$327,963
Fees for Services Other$201,105$2,116-$203,221
Payroll Taxes$113,297$2,772$6,560$122,629
Occupancy$98,406$9,217-$107,623
Other Employee Benefits$88,715$2,171$5,136$96,022
Office Expenses$58,179$15,228-$73,407
Travel$62,704$20-$62,724
Depreciation Depletion$56,486$5,586-$62,072
Interest$22,425$2,218-$24,643
Insurance$16,552$1,615-$18,167
Pension Plan Contributions$12,203$299$707$13,209
Conferences and Meetings$11,239$1,047-$12,286
Other Expenses$1,989$879-$1,989
All Other Expenses$1,435$325-$1,760
Total Functional Expenses$2,314,849$142,808$104,900$2,562,557

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,580,332
Expenses per Audited Statements$2,562,557
Total Expenses per Form 990$2,562,557
Expenses Not Reported on Form 990$17,775
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$38,697
Fundraising Direct Expenses$17,775
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Vino on the Veranda$30,434$26,799$9,238$17,561
Tee It Up$9,895$9,545$6,466$3,079
Total Events$42,682$38,697$17,775$20,922
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section B, Line 11B

Form 990 is reviewed by the finance committee and presented at an executive committee meeting with any questions noted. Any questions are discussed with the organization's auditors. The draft of the 990 is then distributed to all board members for their review and questions. Upon final draft review, the executive committee recommends acceptance of form 990 at a full board meeting.

Form 990, Part VI, Section B, Line 12C

The policy is reviewed annually, typically at the first board meeting of the year. The review and board acknowledgment is documented in the board minutes.

Form 990, Part VI, Section B, Line 15

All staff participates in a review 90 days after their initial hire date. All staff, including the executive director, has an annual performance review that is conducted and documented by the employee's immediate supervisor. The executive director's review is conducted by the board president. Monitoring of performance standards is ongoing throughout the fiscal year. Compensation is examined each year by utilizing independent survey data that allows us to examine compensation at similar agencies.

Form 990, Part VI, Section C, Line 19

The organization makes these documents available on its website and in its annual report. The information is also available to donors, foundations, and upon request.

Filing and Contact Details

Filer

Filer Name
First Steps Inc
EIN
62-0674974
Phone
6152985619
Address
1900 GRAYBAR LANE, NASHVILLE, TN 37215

Signing Officer

Name
Heather Higgins
Title
Executive Director
Phone
6152985619
Signed
2018-12-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Higgins
Formed
1957
Legal Domicile
Tn
Voting Board Members
17
Independent Board Members
17
Employees
59
Volunteers
46

Preparer

Firm
Cherry Bekaert Llp
Address
222 SECOND AVENUE SOUTH SUITE 1240, NASHVILLE, TN 37201
Preparer
Sara G Moon
Phone
6153836592
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

Certain endowments, donations and trusts are governed by terms and conditions placed on them by the donors. The board reserves the right to transfer funds from the endowments for specific uses subject to bank covenants and the written understanding of the donors regarding the uses of these transferred funds. Any material transfers of funds from endowments are approved by the finance committee or the board. In any event, the board is notified of such transfers.

PART X, LINE 2:

The organization is a tax-exempt organization under section 501(c)(3) of the internal revenue code, and the organization is classified as an organization that is not a private foundation as defined in section 509(a) of the internal revenue code. Therefore, no provision for federal income taxes is included in the accompanying financial statements. The organization follows financial accounting standards board ("fasb") accounting standards codification ("asc") guidance concerning the accounting for income taxes recognized in an entity's financial statements. This guidance prescribes a minimum probability threshold that a tax position must meet before a financial statement benefit is recognized. The minimum threshold is defined as a tax position that is more likely than not to be sustained upon examination by the applicable taxing authority, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. The organization does not believe there are any uncertain tax positions at june 30, 2018 and 2017. Additionally, the organization has not recognized any tax related interest and penalties in the accompanying financial statements.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Special event expenses 17,775.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Special event expenses 17,775.

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IRS990/ActivityOrMissionDesc0FIRST STEPS PROVIDES EDUCATION AND THERAPEUTIC SERVICES FOR CHILDREN WITH SPECIAL NEEDS. AS A RESULT OF PARTICIPATING IN OUR SERVICES, CHILDREN MAKE SIGNIFICANT PROGRESS TOWARD DEVELOPMENTAL GOALS. WE CREATE STRONG PARTNERSHIPS WITH FAMILIES THAT BUILD FOUNDATIONS FOR THEIR LONG TERM SUCCESS.
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IRS990/Desc0SINCE 1957, FIRST STEPS HAS SERVED CHILDREN WITH SPECIAL NEEDS AND MEDICAL CONDITIONS WHILE SUPPORTING THEIR FAMILIES. WE SERVE FAMILIES FROM MANY DIFFERENT SOCIO-ECONOMIC BACKGROUNDS AND ETHNICITIES.OUR INCLUSIVE MCWHORTER FAMILY CHILDREN'S CENTER OFFERS FULL TIME CARE AND EDUCATION TO CHILDREN WITH SPECIAL NEEDS ALONGSIDE THEIR TYPICALLY DEVELOPING PEERS AGES SIX WEEKS TO FIVE YEARS. OUR STAFF IS HIGHLY TRAINED AND PROVIDES EACH CHILD THE INDIVIDUAL ATTENTION THEY NEED, RECOGNIZING THAT EACH CHILD HAS A DISTINCT SET OF STRENGTHS AND CHALLENGES. OUR STAFF REPORTS DAILY TO PARENTS AND CAREGIVERS VIA TEACHING STRATEGIES GOLD ON THEIR CHILD'S PROGRESS, WHILE PROVIDING TOOLS TO CONTINUE TO WORK ON SKILLS IN THEIR HOME ENVIRONMENT. FIRST STEPS PROVIDES OUR CHILDREN WITH A CURRICULUM RICH IN LITERACY AND DEVELOPMENTAL SKILLS THAT PROVIDE A STRONG FOUNDATION FOR ACHIEVEMENT LATER IN LIFE.THE FIRST STEPS COMMUNITY OUTREACH PROGRAM CONSISTS OF SKILLED DEVELOPMENTAL THERAPISTS THAT TRAVEL TO A CHILD'S HOME, CHILDCARE CENTER OR OTHER NATURAL SETTING TO SPEND TIME EACH WEEK IN PLAY BASED INTERVENTIONS GEARED TOWARDS THE CHILD'S GOALS. WORKING WITH PARENTS AND OTHER CAREGIVERS IN THESE NATURAL SETTINGS AND COACHING THEM TO UTILIZE THESE TECHNIQUES IS AN IMPORTANT PART OF THIS PROGRAM. THE AYUNDANDO NINOS (HELPING CHILDREN) PROGRAM IS A PART OF THE COMMUNITY OUTREACH PROGRAM THAT WORKS WITH CHILDREN FROM LATINO FAMILIES AS WELL AS OTHER CULTURES, OFFERING INTERPRETERS TO ASSIST IN COMMUNICATING WITH CAREGIVERS. WE PRIDE OURSELVES IN OFFERING THE VERY BEST TRAINING TO OUR STAFF TO ENSURE THAT WE ARE ABREAST OF NEW TECHNIQUES AND EVALUATION TOOLS TO ENSURE EACH CHILD RECEIVES THE VERY BEST.OUR THERAPY PROGRAM OFFERS OCCUPATIONAL, SPEECH/LANGUAGE, PHYSICAL, FEEDING AND AQUATIC THERAPIES TO CHILDREN UP TO AGE 12 IN OUR MCWHORTER FAMILY CHILDREN'S CENTER. OVER THE PAST YEAR, OVER 5,402 THERAPY SESSIONS WERE PROVIDED TO MORE THAN 240 CLIENTS. WE ARE LOOKING FORWARD TO CONTINUING TO GROW OUR THERAPY PROGRAM.
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt180
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt190
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt200
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt210
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt224592
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt234631
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt244751
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt254804
IRS990/Form990PartVIISectionAGrp/PersonNm0AMY HOBBS
IRS990/Form990PartVIISectionAGrp/PersonNm1JAY DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm2STUART BURKHALTER
IRS990/Form990PartVIISectionAGrp/PersonNm3TRAVIS WALTERS
IRS990/Form990PartVIISectionAGrp/PersonNm4RYAN PEEBLES
IRS990/Form990PartVIISectionAGrp/PersonNm5RUTHIE HUGGINS
IRS990/Form990PartVIISectionAGrp/PersonNm6MARCY REHSE
IRS990/Form990PartVIISectionAGrp/PersonNm7LEE BELL
IRS990/Form990PartVIISectionAGrp/PersonNm8KRISTY FRAZIER
IRS990/Form990PartVIISectionAGrp/PersonNm9MATT ESKIND
IRS990/Form990PartVIISectionAGrp/PersonNm10KATHY MEDLIN
IRS990/Form990PartVIISectionAGrp/PersonNm11HARLOW SUMERFORD
IRS990/Form990PartVIISectionAGrp/PersonNm12JON HARRIS
IRS990/Form990PartVIISectionAGrp/PersonNm13HOLLY POFF
IRS990/Form990PartVIISectionAGrp/PersonNm14HAYES BRYANT
IRS990/Form990PartVIISectionAGrp/PersonNm15DAN MUIR
IRS990/Form990PartVIISectionAGrp/PersonNm16CAROLYN THOMPSON
IRS990/Form990PartVIISectionAGrp/PersonNm17BAHAR AZHDARI
IRS990/Form990PartVIISectionAGrp/PersonNm18PHIL GROVES
IRS990/Form990PartVIISectionAGrp/PersonNm19EMILY RUNZO
IRS990/Form990PartVIISectionAGrp/PersonNm20DAVID WEDEMEYER
IRS990/Form990PartVIISectionAGrp/PersonNm21WILL CALDWELL
IRS990/Form990PartVIISectionAGrp/PersonNm22HEATHER HIGGINS
IRS990/Form990PartVIISectionAGrp/PersonNm23MELISSA HOUCK
IRS990/Form990PartVIISectionAGrp/PersonNm24KARLA GARIG
IRS990/Form990PartVIISectionAGrp/PersonNm25KELLI J HAZEN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt22115291
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2359368
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2467190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2567336
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt240
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt250
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt19SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt20VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt21PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt22EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIR. OF DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIR. OF FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIR. OF OPERATIONS
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01957
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt03985
IRS990/FundraisingDirectExpensesAmt017775
IRS990/FundraisingGrossIncomeAmt038697
IRS990/GainOrLossGrp/OtherAmt0-1931
IRS990/GainOrLossGrp/SecuritiesAmt04452
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt017
IRS990/GovernmentGrantsAmt01059945
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0272955
IRS990/GrossReceiptsAmt02950330
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt017
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01615
IRS990/InsuranceGrp/ProgramServicesAmt016552
IRS990/InsuranceGrp/TotalAmt018167
IRS990/InterestGrp/ManagementAndGeneralAmt02218
IRS990/InterestGrp/ProgramServicesAmt022425
IRS990/InterestGrp/TotalAmt024643
IRS990/InvestmentExpenseAmt0-8979
IRS990/InvestmentIncomeGrp/ExclusionAmt044658
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt044658
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0881824
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0933111
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0502981
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02038672
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01978669
IRS990/LandBldgEquipCostOrOtherBssAmt02481650
IRS990/LegalDomicileStateCd0TN
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt01931
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0268503
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE MISSION OF FIRST STEPS, INC. IS TO EDUCATE AND CARE FOR CHILDREN WITH SPECIAL NEEDS AND MEDICAL CONDITIONS ALONGSIDE THEIR TYPICALLY DEVELOPING PEERS IN INCLUSIVE ENVIRONMENTS AND SUPPORT THEIR FAMILIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0512912
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0472223
IRS990/NetAssetsOrFundBalancesBOYAmt02780754
IRS990/NetAssetsOrFundBalancesEOYAmt02877513
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt02521
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt02521
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt020922
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt020922
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt06174
IRS990/NoncashContributionsAmt02580
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt09217
IRS990/OccupancyGrp/ProgramServicesAmt098406
IRS990/OccupancyGrp/TotalAmt0107623
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt015228
IRS990/OfficeExpensesGrp/ProgramServicesAmt058179
IRS990/OfficeExpensesGrp/TotalAmt073407
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt020954
IRS990/OtherAssetsTotalGrp/EOYAmt022402
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt05136
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02171
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt088715
IRS990/OtherEmployeeBenefitsGrp/TotalAmt096022
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2FOOD
IRS990/OtherExpensesGrp/Desc3BAD DEBTS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03618
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1879
IRS990/OtherExpensesGrp/ProgramServicesAmt048817
IRS990/OtherExpensesGrp/ProgramServicesAmt127423
IRS990/OtherExpensesGrp/ProgramServicesAmt28820
IRS990/OtherExpensesGrp/ProgramServicesAmt31989
IRS990/OtherExpensesGrp/TotalAmt052435
IRS990/OtherExpensesGrp/TotalAmt128302
IRS990/OtherExpensesGrp/TotalAmt28820
IRS990/OtherExpensesGrp/TotalAmt31989
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER
IRS990/OtherRevenueMiscGrp/ExclusionAmt04191
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04191
IRS990/OtherRevenueTotalAmt04191
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01345285
IRS990/OtherSalariesAndWagesGrp/TotalAmt01345285
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt06560
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02772
IRS990/PayrollTaxesGrp/ProgramServicesAmt0113297
IRS990/PayrollTaxesGrp/TotalAmt0122629
IRS990/PensionPlanContributionsGrp/FundraisingAmt0707
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0299
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt012203
IRS990/PensionPlanContributionsGrp/TotalAmt013209
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0500000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0500000
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0257125
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0376099
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04729
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06088
IRS990/PrincipalOfficerNm0HEATHER HIGGINS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1624100

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.49$0.28$4.20$3.52$3.44$0.08
2024Summary only. Only limited summary data is available for this year.$4.36$0.35$4.01$3.70$3.68$0.02
2023Summary only. Only limited summary data is available for this year.$4.30$0.43$3.87$3.28$3.11$0.17
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.03$0.42$3.61$3.01$2.83$0.18
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.09$0.45$3.63$3.19$2.75$0.44
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.88$0.92$2.96$2.61$2.58$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.53$0.61$2.92$2.57$2.52$0.05
2018Detailed filing. Detailed filing data is available for this year.$3.50$0.62$2.88$2.66$2.56$0.10
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.44$0.66$2.78$2.49$2.49$0.00
2016Summary only. Only limited summary data is available for this year.$3.43$0.70$2.73$2.40$2.44$0.04
2015Detailed filing. Detailed filing data is available for this year.$3.48$0.70$2.78$2.29$2.41$0.12
2014Summary only. Only limited summary data is available for this year.$3.67$0.73$2.95$2.22$2.31$0.09
2013Summary only. Only limited summary data is available for this year.$3.74$0.75$2.99$2.03$2.28$0.25
2012Summary only. Only limited summary data is available for this year.$3.99$0.80$3.19$2.46$1.99$0.47
2011Summary only. Only limited summary data is available for this year.$3.86$1.12$2.74$2.03$1.91$0.12