Civic Intelligence

Bay Area First Step Inc.

990 • Fiscal year 2022 • EIN 93-1193250

Jul 01, 2021 to Jun 30, 2022 • Filed on Feb 27, 2023

1942 Sheridan AvNorth Bend, OR 97459

(541) 756-3111

Siviq Scores

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

Liabilities / Assets

49th percentile

0.06x

Higher debt load relative to assets than 49% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

46th percentile

0.06x

Higher debt load relative to revenue than 46% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

23rd percentile

-7.3%

Higher net margin than 23% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

55th percentile

$70,238

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

30th percentile

-4.9%

Faster asset growth than 30% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

20th percentile

-18%

Faster revenue growth than 20% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$2,046,408

Down $105,861 (-4.9%) from 2021

Net Assets

Down

$1,927,185

Down $134,322 (-6.5%) from 2021

Liabilities

Up

$119,223

Up $28,461 (+31%) from 2021

Revenue

Down

$1,835,799

Down $405,825 (-18%) from 2021

Expenses

Up

$1,970,121

Up $398,845 (+25%) from 2021

Net Income

Down

-$134,322

Down $804,670 (-120%) from 2021

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $1,159,525Liabilities 2012: $136,742Net Assets 2012: $1,022,7832012Assets 2013: $1,148,853Liabilities 2013: $141,541Net Assets 2013: $1,007,3122013Assets 2014: $1,153,400Liabilities 2014: $142,133Net Assets 2014: $1,011,2672014Assets 2015: $1,092,338Liabilities 2015: $129,277Net Assets 2015: $963,0612015Assets 2016: $1,074,173Liabilities 2016: $131,361Net Assets 2016: $942,8122016Assets 2017: $1,233,016Liabilities 2017: $144,755Net Assets 2017: $1,088,2612017Assets 2018: $1,147,492Liabilities 2018: $140,562Net Assets 2018: $1,006,9302018Assets 2019: $1,484,008Liabilities 2019: $149,486Net Assets 2019: $1,334,5222019Assets 2020: $1,639,521Liabilities 2020: $248,362Net Assets 2020: $1,391,1592020Assets 2021: $2,152,269Liabilities 2021: $90,762Net Assets 2021: $2,061,5072021Assets 2022: $2,046,408Liabilities 2022: $119,223Net Assets 2022: $1,927,1852022Assets 2023: $3,615,755Liabilities 2023: $160,485Net Assets 2023: $3,455,2702023

Highlighted filing

2022

Assets$2,046,408
Liabilities$119,223
Net Assets$1,927,185

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $310,5032012Expenses 2013: $322,3422013Revenue 2014: $348,313Expenses 2014: $344,358Net Income 2014: $3,9552014Revenue 2015: $374,633Expenses 2015: $422,839Net Income 2015: -$48,2062015Revenue 2016: $453,731Expenses 2016: $473,980Net Income 2016: -$20,2492016Revenue 2017: $934,648Expenses 2017: $789,199Net Income 2017: $145,4492017Revenue 2018: $793,037Expenses 2018: $874,368Net Income 2018: -$81,3312018Revenue 2019: $1,254,736Expenses 2019: $927,144Net Income 2019: $327,5922019Revenue 2020: $1,395,841Expenses 2020: $1,339,204Net Income 2020: $56,6372020Revenue 2021: $2,241,624Expenses 2021: $1,571,276Net Income 2021: $670,3482021Revenue 2022: $1,835,799Expenses 2022: $1,970,121Net Income 2022: -$134,3222022Revenue 2023: $4,021,865Expenses 2023: $2,493,780Net Income 2023: $1,528,0852023

Highlighted filing

2022

Revenue$1,835,799
Expenses$1,970,121
Net Income-$134,322
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 27, 2023
Return Version
2021v4.2
Gross Receipts
$1,836,694
Mission and Program Overview

Mission

To provide a safe, supportive alcohol and drug free environment, assisting those we serve to affect their own recovery.

Providing a safe alcohol and drug-free environment to empower those who are served to affect their own recovery.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,007,426$1,049,005▲ $41,579
Cash and Non-Interest-Bearing Accounts$852,449$405,585▼ $446,864
Savings and Temporary Cash Investments$159,465$393,127▲ $233,662
Accounts Receivable$129,952$155,513▲ $25,561
Prepaid Expenses and Deferred Charges$1,877$17,078▲ $15,201
Total Assets$2,152,269$2,046,408▼ $105,861
Other Assets Total$1,100$26,100▲ $25,000
Liabilities
Accounts Payable and Accrued Expenses$72,912$105,723▲ $32,811
Other Liabilities$17,850$13,500▼ $4,350
Total Liabilities$90,762$119,223▲ $28,461
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,547,593$1,741,179▲ $193,586
Net Assets Without Donor Restrictions$513,914$186,006▼ $327,908
Total Net Assets Fund Balance$2,061,507$1,927,185▼ $134,322
Total Liabilities and Net Assets / Fund Balance$2,152,269$2,046,408▼ $105,861

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$589,968$828,472$1,418,440
Equipment$139,185$183,931$323,116
Leasehold Improvements$152,027$86,491$238,518
Land$167,825-$167,825
Other Assets Org$26,100--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Steve SandenExecutive DirectorFT$70,238$70,238

Board Members and Trustees

NameTitle
Chris Von LobedanPresident
Carolyn BillmanDirector
Steve BauderDirector
Terry EdwardsSecretary
Scott DavidsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$428,731
Program Service Revenue
$1,399,977
Investment Income
$-895
Other Revenue
$7,986
All Other Contributions
$428,731
Change in Net Assets
$-134,322
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,084,991
Other Expenses$885,130
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$696,026$111,713-$807,739
Occupancy$359,589$11,078-$370,667
Depreciation Depletion-$102,086-$102,086
Payroll Taxes$75,668$24,661-$100,329
Other Employee Benefits$85,736$8,202-$93,938
Current Officers, Directors, Trustees, and Key Employees$35,119$35,119-$70,238
Fees for Services Other$55,759$12,241-$68,000
Other Expenses$53,549$873-$54,422
Insurance$35,023$2,671-$37,694
Office Expenses$31,656$5,170-$36,826
Travel$33,684--$33,684
Pension Plan Contributions$10,964$1,783-$12,747
Advertising$10,219--$10,219
Total Functional Expenses$1,651,970$318,151$0$1,970,121
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
Tenant Security Deposits$13,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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 governing body review Part VI line 11

Management and the governing board reviews a copy of the form 990 prior to being filed.

Conflict of interest policy compliance Part VI line 12C

The organization has a written conflict of interest policy for staff and board members. Board members are required to disclose related party transactions. Management enforces the policy.

Form 990 availability to public Part VI line 18

The Organizations Form 990 is available on the Oregon Department of Justice, Charitable Activities website. https://www.doj.state.or.us/charitable-activities/

Governing documents etc available to public Part VI line 19

General board meeting minutes may be requested at the office. Confidential material regulated by statute is not available.

Filing and Contact Details

Filer

Filer Name
Bay Area First Step Inc
EIN
93-1193250
Address
1942 Sheridan Av, North Bend, OR 97459

Signing Officer

Name
Steve Sanden
Title
Executive Direc
Phone
5417563111
Signed
2023-02-27
Discuss with paid preparer
No

Organization Details

Principal Officer
Chris Von Lobedan
Formed
1995
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
28

Preparer

Firm
C J Huntsman CPA PC
Address
PO Box 569, Coos Bay, OR 97420
Preparer
Constance J Huntsman CPA
Phone
5418083080
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IRS990/PYProgramServiceRevenueAmt01351946
IRS990/PYRevenuesLessExpensesAmt0670348
IRS990/PYSalariesCompEmpBnftPaidAmt0812868
IRS990/PYTotalExpensesAmt01571276
IRS990/PYTotalRevenueAmt02241624
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-134322
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0159465
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0393127
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Miscellaneous fees and refunds.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Other income Part II line 10 or Part III line 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0428731
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0877676
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0173421
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0371323
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0180118
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02031269
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0372
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt053
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt086
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt075
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt030
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0616
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01399977
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01351946
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01211525
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0897071
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0662405
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt05522924
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0372
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt053
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt086
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt075
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt030
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0616
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt07614
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt018637
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt010809
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt012501
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt010761
IRS990ScheduleA/OtherIncome509Grp/TotalAmt060322
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99200
IRS990ScheduleA/PublicSupportPY509Pct00.99100
IRS990ScheduleA/PublicSupportTotal509Amt07554193
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01828708
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02229622
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01384946
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01268394
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0842523
IRS990ScheduleA/Total509Grp/TotalAmt07554193
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01836694
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02248312
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01395841
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01280970
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0853314
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07615131
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0589968
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0828472
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01418440
IRS990ScheduleD/EquipmentGrp/BookValueAmt0139185
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0183931
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0323116
IRS990ScheduleD/LandGrp/BookValueAmt0167825
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0167825
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0152027
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt086491
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0238518
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt026100
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt013500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01049005
IRS990ScheduleD/TotalBookValueOtherAssetsAmt026100
IRS990ScheduleD/TotalLiabilityAmt013500
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT AND THE GOVERNING BOARD REVIEWS A COPY OF THE FORM 990 PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY FOR STAFF AND BOARD MEMBERS. BOARD MEMBERS ARE REQUIRED TO DISCLOSE RELATED PARTY TRANSACTIONS. MANAGEMENT ENFORCES THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organizations Form 990 is available on the Oregon Department of Justice, Charitable Activities website. https://www.doj.state.or.us/charitable-activities/
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GENERAL BOARD MEETING MINUTES MAY BE REQUESTED AT THE OFFICE. CONFIDENTIAL MATERIAL REGULATED BY STATUTE IS NOT AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02152269
IRS990/TotalAssetsEOYAmt02046408
IRS990/TotalAssetsGrp/BOYAmt02152269
IRS990/TotalAssetsGrp/EOYAmt02046408
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0428731
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0318151
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01651970
IRS990/TotalFunctionalExpensesGrp/TotalAmt01970121
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt090762
IRS990/TotalLiabilitiesEOYAmt0119223
IRS990/TotalLiabilitiesGrp/BOYAmt090762
IRS990/TotalLiabilitiesGrp/EOYAmt0119223
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02061507
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01927185
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt0106053
IRS990/TotalProgramServiceExpensesAmt01651970
IRS990/TotalProgramServiceRevenueAmt01399977
IRS990/TotalReportableCompFromOrgAmt070238
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01407068
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01835799
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02152269
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02046408
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt033684
IRS990/TravelGrp/TotalAmt033684
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05

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