1st Step Male Diversion Program INC

Tax-deductible

Tulsa, OK501(c)(3)Since 2016Crime & LegalEIN 30-0934609Revenue $583K in FY2025

On file with the IRS1ststepmdp.com1516 S Boston Ave Ste 115, 74119-4055 · Tulsa, OKTax-exempt since Aug 2016Publicly supported charity — 170(b)(1)(A)(vi)

This page gets seen. Tell your story. Claim this org.

Our goal is to stop the school to prison pipeline for young men by providing necessary survival skills and services, facilitating the need for career opportunities and instilling positive behavior change.

501(c)(3) charity; gifts are tax-deductible.
69¢ of each $1 spent went to programs.
Run by 13 volunteers and 8 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 7
filings with a surplus
Average surplus $54K a year · 9% of revenue · last 7 filings
Fine: a surplus in 6 of the last 7 filings.
Pt I · Ln 19 · 7 filings
Spent on programs
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$59K
to officers and key staff · 11% of spending
Top officer’s pay lower than 64% of similar orgs
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
9
named funders · $941K
Looks good: 9 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$2K
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
18
of 18 voting members
Looks good: 18 of 18 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$583K
-16% vs prior year
Spent
$564K
To programs
69%
Net assets
$1.0M
By yearFY2019–FY2025
Revenue
$583K
FY2025▼ -16%
Tap a bar for its year
Revenue by fiscal year
FY2019$430K
FY2020$699K
FY2021$473K
FY2022$587K
FY2023$748K
FY2024$690K
FY2025$583K
Expenses
$564K
FY2025▼ -10%
Tap a bar for its year
Expenses by fiscal year
FY2019$322K
FY2020$412K
FY2021$443K
FY2022$814K
FY2023$652K
FY2024$626K
FY2025$564K
Net assets
$1.0M
FY2025▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2019$369K
FY2020$656K
FY2021$687K
FY2022$463K
FY2023$927K
FY2024$984K
FY2025$1.0M

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 2016.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $391K Management & general 28% · $158K Fundraising 3% · $15K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? The org can add a note here. Claim this org to fix it.

Who runs it and what they're paid

18 people listed on the 990; $59K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$59,375Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

David C Phillips’s $59K as Executive Director is at the 36th percentile of top reported officer pay among 1404 $100K–1M crime & legal nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
David C Phillips$59,375$59,756$52,716$47,465$45,868—
David Phillips—————$38,849
Nancy Collins—$1,027————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See 1st Step Male Diversion Program INC executive salaries →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Claim this org to fix it.

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Empowering young men with skills and opportunities to prevent school-to-prison pipeline involvement.

Questions for 1st Step Male Diversion Program INC

Tap to ask. 1st Step Male Diversion Program INC sees how many people are interested.

Your first name shows with your question. 1st Step Male Diversion Program INC answers here, for everyone.

Provided by the organization

Know this organization? Claim it to add your story

1 program · $391K · in their own filed words · FY2025
01

The program is making strides to relieve prison overcrowding and returning young men ages 18 - 30 back from a life of crime to being productive citizens in the communities they live. We have a 92% success rate of program graduates moving on to lead successful lives and not returning to prison.

$391Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 9 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$583K
Ln 12
Gifts and grantsLn 1h$397K
Investment incomeLn 3$81K
Fees for servicesLn 2g$67K
Money outPt IX
$564K
Ln 25
Programscol B$391K
Managementcol C$158K
Fundraisingcol D$15K
Owns and owesPt X
$1.0M
net assets · Ln 32
Cash and savingsLn 1–2$275K
Total assetsLn 16$1.0M
LiabilitiesLn 26$2K
PeoplePt VI, VII
18
listed · VII A
PaidVII A1
Voting boardVI 1a18
IndependentVI 1b18
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$397K
Government grantsLn 1e$23K
Noncash giftsLn 1g$5K
Fees for servicesLn 2g$67K
Investment incomeLn 3$81K
Other incomeLn 4–11$38K
Gains on assetsLn 7$81K
Total revenueLn 12$583K
Assets in detailPt X, end of year
CashLn 1$8K
SavingsLn 2$268K
Cash and savings togetherLn 1–2$275K
Land, buildings, equipmentLn 10c$652K
Other assetsLn 15$2K
Total assetsLn 16$1.0M
LiabilitiesLn 26$2K
Net assetsLn 32$1.0M
OperationsPt I, VI
EmployeesI 58
VolunteersI 613
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$169K$275K
Land, buildings, equipmentLn 10c$870K$652K
Total assetsLn 16$1.1M$1.0M
LiabilitiesLn 26$134K$2K
Net assetsLn 32$984K$1.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$59K$42K$9K$9K
Other salaries and wagesLn 7$159K$108K$51K$0
Pension plan contributionsLn 8$7K$5K$1K$534
Other employee benefitsLn 9$4K$2K$2K$0
Payroll taxesLn 10$20K$15K$5K$681
Management feesLn 11a$12K$6K$6K$0
Accounting feesLn 11c$7K$4K$4K$0
Advertising and promotionLn 12$4K$1K$1K$1K
Office expensesLn 13$10K$1K$8K$1K
Information technologyLn 14$25K$13K$12K$61
OccupancyLn 16$64K$39K$25K$0
TravelLn 17$150$150$0$0
InterestLn 20$9K$9K$0$0
Depreciation, depletion and amortizationLn 22$36K$30K$7K$0
InsuranceLn 23$23K$18K$5K$0
Other expenses (24a–d)Ln 24$85K$82K$3K$0
All other expensesLn 24e$40K$17K$21K$2K
Total functional expensesLn 25$564K$391K$158K$15K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $583K$564K$19K$1.0M 990 PDF
FY2024 $690K$626K$64K$984K 990 PDF
FY2023 $748K$652K$96K$927K 990 PDF
FY2022 $587K$814K−$226K$463K 990 PDF
FY2021 $473K$443K$31K$687K 990 PDF
FY2020 $699K$412K$287K$656K 990 PDF
FY2019 $430K$322K$109K$369K 990 PDF

Want to add your own materials alongside these filings? Claim this org

Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $582,627 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $621,632$396,745
I-9 Program service revenuePrior year $37,660$66,891
I-10 Investment incomePrior year $30,382$81,400
I-11 Other revenuePrior year $0$37,591
I-12 Total revenuePrior year $689,674$582,627
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $272,814$248,835
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $352,918$314,872
I-18 Total expensesPrior year $625,732$563,707
I-19 Revenue less expensesPrior year $63,942$18,920
Part VI · Governance 18 of 18 board members independent, no flags
VI-1a Voting members of the governing body18
VI-1b Independent voting members18
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $582,627 across 9 lines filed
VIII-1e Government grants$23,000
VIII-1f All other contributions, gifts and grants$373,745
VIII-1g Noncash contributions (included above)$5,148
VIII-1h Total contributions, gifts and grants$396,745
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$66,891
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $36$36
VIII-7 Net gain or loss on sales of assetsRelated to mission $81,364 · Unrelated business $0 · Excluded from tax $0$81,364
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $37,591 · Unrelated business $0 · Excluded from tax $0$37,591
VIII-12 Total revenueRelated to mission $185,846 · Unrelated business $0 · Excluded from tax $36$582,627
Part IX · Statement of functional expenses $563,707 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $41,563 · Management $8,906 · Fundraising $8,906$59,375
IX-7 Other salaries and wagesPrograms $107,889 · Management $50,954 · Fundraising $0$158,843
IX-8 Pension plan contributionsPrograms $4,700 · Management $1,308 · Fundraising $534$6,542
IX-9 Other employee benefitsPrograms $1,966 · Management $1,966 · Fundraising $0$3,932
IX-10 Payroll taxesPrograms $14,883 · Management $4,579 · Fundraising $681$20,143
IX-11a Management feesPrograms $5,844 · Management $5,844 · Fundraising $0$11,688
IX-11c Accounting feesPrograms $3,900 · Management $3,505 · Fundraising $0$7,405
IX-12 Advertising and promotionPrograms $1,193 · Management $1,211 · Fundraising $1,210$3,614
IX-13 Office expensesPrograms $1,118 · Management $7,898 · Fundraising $1,446$10,462
IX-14 Information technologyPrograms $13,031 · Management $12,089 · Fundraising $61$25,181
IX-16 OccupancyPrograms $38,712 · Management $25,107 · Fundraising $0$63,819
IX-17 TravelPrograms $150 · Management $0 · Fundraising $0$150
IX-20 InterestPrograms $9,287 · Management $0 · Fundraising $0$9,287
IX-22 Depreciation, depletion and amortizationPrograms $29,653 · Management $6,509 · Fundraising $0$36,162
IX-23 InsurancePrograms $18,095 · Management $4,524 · Fundraising $0$22,619
IX-24 Other expenses (24a–d)Programs $81,751 · Management $3,021 · Fundraising $0$84,772
IX-24e All other expensesPrograms $17,048 · Management $20,970 · Fundraising $1,695$39,713
IX-25 Total functional expensesPrograms $390,783 · Management $158,391 · Fundraising $14,533$563,707
Part X · Balance sheet $1,012,006 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $10,111$7,808
X-2 Savings and temporary cash investmentsStart of year $158,489$267,659
X-4 Accounts receivableStart of year $72,467$71,985
X-8 Inventories for sale or useStart of year $5,000$10,000
X-10c Land, buildings and equipment, netStart of year $870,342$652,354
X-15 Other assetsStart of year $2,200$2,200
X-16 Total assetsStart of year $1,118,609$1,012,006
X-17 Accounts payable and accrued expensesStart of year $41,828$2,117
X-26 Total liabilitiesStart of year $134,353$2,117
X-27 Net assets without donor restrictionsStart of year $803,385$829,018
X-28 Net assets with donor restrictionsStart of year $180,871$180,871
X-32 Total net assets or fund balancesStart of year $984,256$1,009,889
X-33 Total liabilities and net assetsStart of year $1,118,609$1,012,006
Part XI · Reconciliation of net assets $1,009,889 net assets at year end
XI-1 Total revenue$582,627
XI-2 Total expenses$563,707
XI-3 Revenue less expenses$18,920
XI-4 Net assets at start of year$984,256
XI-5 Net unrealized gains (losses) on investments$6,713
XI-10 Net assets at end of year$1,009,889

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.