Liabilities / Assets
54th percentile
Higher debt load relative to assets than 54% of similar nonprofits.
990 • Fiscal year 2024 • EIN 62-0674974
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
54th percentile
Higher debt load relative to assets than 54% of similar nonprofits.
Liabilities / Revenue
53rd percentile
Higher debt load relative to revenue than 53% of similar nonprofits.
Net Margin
40th percentile
Higher net margin than 40% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 4.3% of source-year revenue.
Asset Growth
42nd percentile
Faster asset growth than 42% of similar nonprofits.
Revenue Growth
57th percentile
Faster revenue growth than 57% of similar nonprofits.
Assets
Flat$4,363,292
Flat from 2024
Net Assets
Flat$4,009,281
Flat from 2024
Liabilities
Flat$354,011
Flat from 2024
Revenue
Flat$3,699,136
Flat from 2024
Expenses
Flat$3,680,744
Flat from 2024
Net Income
Flat$18,392
Flat from 2024
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,784,404 | $1,766,645 | ▼ $17,759 |
| Investments in Publicly Traded Securities | $1,129,827 | $1,264,135 | ▲ $134,308 |
| Cash and Non-Interest-Bearing Accounts | $515,202 | $1,020,049 | ▲ $504,847 |
| Pledges and Grants Receivable | $194,602 | $229,589 | ▲ $34,987 |
| Accounts Receivable | $44,866 | $39,625 | ▼ $5,241 |
| Prepaid Expenses and Deferred Charges | $4,572 | $11,704 | ▲ $7,132 |
| Savings and Temporary Cash Investments | $601,261 | $295 | ▼ $600,966 |
| Total Assets | $4,303,178 | $4,363,292 | ▲ $60,114 |
| Other Assets Total | $28,444 | $31,250 | ▲ $2,806 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $235,671 | $180,954 | ▼ $54,717 |
| Accounts Payable and Accrued Expenses | $187,052 | $145,208 | ▼ $41,844 |
| Deferred Revenue | $6,000 | $27,849 | ▲ $21,849 |
| Total Liabilities | $428,723 | $354,011 | ▼ $74,712 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $3,181,361 | $3,233,838 | ▲ $52,477 |
| Net Assets With Donor Restrictions | $693,094 | $775,443 | ▲ $82,349 |
| Total Net Assets Fund Balance | $3,874,455 | $4,009,281 | ▲ $134,826 |
| Total Liabilities and Net Assets / Fund Balance | $4,303,178 | $4,363,292 | ▲ $60,114 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,555,862 | $857,046 | $2,412,908 |
| Land | $200,000 | - | $200,000 |
| Equipment | $10,783 | $28,002 | $38,785 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2023 | $721,538 | - | ▲ $85,155 | - | $806,693 |
| 2022 | $659,510 | - | ▲ $62,028 | - | $721,538 |
| 2021 | $775,086 | - | ▼ $115,576 | - | $659,510 |
| 2020 | $625,197 | - | ▲ $149,889 | - | $775,086 |
| 2019 | $623,842 | - | ▲ $1,355 | - | $625,197 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Heather Higgins | Executive Di | FT | $152,150 | $5,980 | $158,130 |
| Heather Higgins | Executive Director | - | $146,150 | $11,980 | $158,130 |
| Karla Garig | Director of | FT | $108,510 | $6,657 | $115,167 |
| Name | Title |
|---|---|
| Phillip Weiskopf | President |
| Ben Lemly | Board Member |
| Christy Farrell | Board Member |
| Emily Childers | Board Member |
| Eric Hoefflin | Board Member |
| Hank Clay | Board Member |
| Jackie Dixon | Board Member |
| Jordan See | Board Member |
| Kates Potempa | Board Member |
| Kirsten Schriner | Board Member |
| Megan Kelly | Board Member |
| Schafer Rowe | Board Member |
| Ryan Keith | Secretary |
| Abhay Karandikar | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,709,373 |
| Other Expenses | $971,371 |
| Total Fundraising Expense | $177,624 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,932,225 | $95,146 | $103,335 | $2,130,706 |
| Fees for Services Other | $311,320 | $6,174 | - | $317,494 |
| Current Officers, Directors, Trustees, and Key Employees | $99,338 | $119,354 | $57,019 | $275,711 |
| Payroll Taxes | $153,652 | $13,517 | $10,105 | $177,274 |
| Occupancy | $161,315 | $10,870 | - | $172,185 |
| Other Employee Benefits | $99,636 | $8,765 | $6,553 | $114,954 |
| Depreciation Depletion | $64,545 | $4,120 | - | $68,665 |
| Office Expenses | $58,827 | $8,336 | - | $67,163 |
| Travel | $37,201 | - | - | $37,201 |
| Conferences and Meetings | $31,487 | $2,231 | - | $33,718 |
| Insurance | $29,762 | $1,629 | - | $31,391 |
| Fees for Services Accounting | $24,300 | - | - | $24,300 |
| Advertising | $13,965 | $3,794 | - | $17,759 |
| Fees for Service Investment Mgmnt Fees | - | $10,882 | - | $10,882 |
| Pension Plan Contributions | $9,298 | $818 | $612 | $10,728 |
| All Other Expenses | $219 | $5,018 | - | $5,237 |
| Other Expenses | $-1,021 | $11,139 | - | $-1,021 |
| Total Functional Expenses | $3,186,678 | $316,442 | $177,624 | $3,680,744 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $3,698,554 |
| Total Expenses per Form 990 | $3,680,744 |
| Expenses per Audited Statements | $3,669,862 |
| Expenses Not Reported on Form 990 | $28,692 |
| Expenses Not Reported on Financial Statements | $10,882 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $30,795 |
| Fundraising Direct Expenses | $28,692 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Vino | $57,096 | $25,880 | $7,630 | $18,250 |
| Run.walk.roll | $11,983 | $2,765 | $1,613 | $1,152 |
| Total Events | $69,079 | $28,645 | $27,076 | $1,569 |
“Form 990 is reviewed by the finance committee. 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.”
“The conflict of interest policy is reviewed each year, usually during the first or second board meeting of the year. The review and board acknowledgment is documented in the board minutes.”
“All staff participate in a 90 day review 90 days after being hired. Performance reviews are conducted annually 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 compensations at similar agencies.”
“Documents are available upon request.”
“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.”
“First accomplishment since 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, and feeding therapies to children up to age 12 in our mcwhorter family children's center. Over the past year, more than 7,400 therapy sessions were provided.”
“Certain endowments, donations and trusts are governed by terms and conditions placed on them by their 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.”
“Income taxes the organization is a tax-exempt organization under section 501(c)(3) of the internal revenue code (irc), and the organization is classified as an organization that is not a private foundation as defined in section 509(a) of the irc. Therefore, no provision for federal income taxes is included in the accompanying financial statements. The organization follows fasb 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, 2024 and 2023. Additionally, the organization has not recognized any tax related interest and penalties in the accompanying financial statements.”
“Special event expenses netted against revenue per 990 28,692”
“Special event expenses netted against revenue per 990 28,692”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 187052 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 145208 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 44866 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 39625 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 3794 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 13965 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 17759 |
| IRS990/AllOtherContributionsAmt | 0 | 625967 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 5018 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 219 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 5237 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | KARLA GARIG |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6156903091 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1900 GRAYBAR LANE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | NASHVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 37215 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 515202 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1020049 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 57019 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 119354 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 99338 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 275711 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 2231 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 31487 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 33718 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContriRptFundraisingEventAmt | 0 | 41780 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 2015258 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 44322 |
| IRS990/CYOtherExpensesAmt | 0 | 971371 |
| IRS990/CYOtherRevenueAmt | 0 | 2103 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1637453 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 18392 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2709373 |
| IRS990/CYTotalExpensesAmt | 0 | 3680744 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 177624 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3699136 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 6000 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 27849 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 4120 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 64545 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 68665 |
| IRS990/Desc | 0 | SINCE 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 - CONTINUED ON SCHEDULE O |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 693094 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 775443 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | true |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 75 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 3186678 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditPerformedInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | true |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 24300 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 24300 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 6174 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 311320 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 317494 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 10882 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 10882 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 1.00 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 5980 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 6657 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | PHILLIP WEISKOPF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RYAN KEITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ABHAY KARANDIKAR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BEN LEMLY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | CHRISTY FARRELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | EMILY CHILDERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ERIC HOEFFLIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | HANK CLAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | JACKIE DIXON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | JORDAN SEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | KATES POTEMPA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | KIRSTEN SCHRINER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | MEGAN KELLY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | SCHAFER ROWE |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR OF |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1957 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingAmt | 0 | 41780 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 28692 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 30795 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 14 |
| IRS990/GovernmentGrantsAmt | 0 | 1347511 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 3727828 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 14 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1629 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 29762 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 31391 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 44322 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 44322 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 1129827 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1264135 |
| IRS990/IRPDocumentCnt | 0 | 22 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 885048 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1784404 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1766645 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2651693 |
| IRS990/LegalDomicileStateCd | 0 | TN |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 235671 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 180954 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3874455 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4009281 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 2103 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 2103 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 116434 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3181361 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 3233838 |
| IRS990/NoncashContributionsAmt | 0 | 8233 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 10870 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 161315 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 172185 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 8336 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 58827 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 67163 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 28444 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 31250 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 6553 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 8765 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 99636 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 114954 |
| IRS990/OtherExpensesGrp/Desc | 0 | EQUIPMENT RENTAL & MAINTE |
| IRS990/OtherExpensesGrp/Desc | 1 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES |
| IRS990/OtherExpensesGrp/Desc | 3 | BAD DEBT EXPENSE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 9468 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 5181 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 11139 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 82797 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 62017 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 15795 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | -1021 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 92265 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 67198 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 26934 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | -1021 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 103335 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 95146 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1932225 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2130706 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 10105 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 13517 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 153652 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 177274 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 612 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 818 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 9298 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 10728 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 194602 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 229589 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 4572 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 11704 |
| IRS990/PrincipalOfficerNm | 0 | HEATHER HIGGINS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 624100 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PROGRAM SERVICE FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | THERAPY SERVICE FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1193392 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 444061 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1193392 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 444061 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 1709931 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 20363 |
| IRS990/PYOtherExpensesAmt | 0 | 884324 |
| IRS990/PYOtherRevenueAmt | 0 | 38 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1552635 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 171298 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2227345 |
| IRS990/PYTotalExpensesAmt | 0 | 3111669 |
| IRS990/PYTotalRevenueAmt | 0 | 3282967 |
| IRS990/QuidProQuoContributionsInd | 0 | true |
| IRS990/QuidProQuoContriDisclInd | 0 | true |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 18392 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 1637453 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 601261 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 295 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 2015258 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1709931 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1543076 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1973622 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1510661 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 8752548 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 44322 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 16115 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 14485 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 11538 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 23449 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 109909 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 6920539 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.94400 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.93300 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 8367386 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 385162 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 2015258 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1709931 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1543076 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1973622 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1510661 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 8752548 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 8863560 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt | 0 | 1103 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 1103 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.03870 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1555862 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 857046 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2412908 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 721538 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.