1st Step Male Diversion Program INC FY2019 filing

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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.
93¢ of each $1 spent went to programs.
$30K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2019 · 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
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$30K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
7 mo
of spending, in cash
Looks good: 7.2 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
$35K
9% of total assets
Looks good: liabilities are 9% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$430K
Spent
$322K
To programs
93%
Net assets
$369K
By yearFY2019–FY2025
Revenue
$430K
FY2019
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
$322K
FY2019
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
$369K
FY2019
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 FY2019 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2019 filing — not the latest on file. See the latest (FY2025) →

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

93 cents of each dollar spent went to programs.

Program services 93% · $298K Management & general 6% · $19K Fundraising 2% · $5K

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

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Who runs it and what they're paid

14 people listed on the 990; $30K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$29,835Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
VP & Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$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 →

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

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1 program · $298K · in their own filed words · FY2019
01

The 1st Step Male Diversion Program is making strides to relieve prison overcrowding and returning young men ages 18 - 25 back from a life of crime to being productive citizens in the communities they live.

$298Kprogram 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 FY2019 990, line by line.

1The main four
Money inPt VIII
$430K
Ln 12
Gifts and grantsLn 1h$411K
Investment incomeLn 3$20K
Money outPt IX
$322K
Ln 25
Programscol B$298K
Managementcol C$19K
Fundraisingcol D$5K
Owns and owesPt X
$369K
net assets · Ln 32
Cash and savingsLn 1–2$192K
Total assetsLn 16$404K
LiabilitiesLn 26$35K
PeoplePt VI, VII
14
listed · VII A
PaidVII A1
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$411K
Investment incomeLn 3$20K
Total revenueLn 12$430K
Assets in detailPt X, end of year
CashLn 1$27K
SavingsLn 2$165K
Cash and savings togetherLn 1–2$192K
Land, buildings, equipmentLn 10c$213K
Total assetsLn 16$404K
LiabilitiesLn 26$35K
Net assetsLn 32$369K
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 FY19End FY19
Cash and savingsLn 1–2$157K$192K
Land, buildings, equipmentLn 10c$210K$213K
Total assetsLn 16$367K$404K
LiabilitiesLn 26$106K$35K
Net assetsLn 32$261K$369K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$30K$24K$3K$3K
Other salaries and wagesLn 7$49K$49K$0$0
Management feesLn 11a$200$0$0$200
Accounting feesLn 11c$9K$0$9K$0
Office expensesLn 13$17K$16K−$165$2K
OccupancyLn 16$16K$16K$0$0
TravelLn 17$3K$3K$0$0
Conferences, conventions and meetingsLn 19$1K$0$1K$0
Depreciation, depletion and amortizationLn 22$6K$6K$0$0
InsuranceLn 23$6K$0$6K$0
Other expenses (24a–d)Ln 24$185K$185K$0$0
Total functional expensesLn 25$322K$298K$19K$5K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jun 29, 2026 $583K$564K$19K$1.0M 990 PDF
FY2024Filed with the IRS Sep 16, 2025 $690K$626K$64K$984K 990 PDF
FY2023Filed with the IRS Feb 7, 2025 $748K$652K$96K$927K 990 PDF
FY2022Filed with the IRS Aug 25, 2023 $587K$814K−$226K$463K 990 PDF
FY2021Filed with the IRS Nov 15, 2022 $473K$443K$31K$687K 990 PDF
FY2020Filed with the IRS Nov 13, 2021 $699K$412K$287K$656K 990 PDF
FY2019 ViewingFiled with the IRS May 12, 2021 $430K$322K$109K$369K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2019 990 (6 parts)
Part I · Summary $430,419 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $241,682$410,711
I-9 Program service revenue$0
I-10 Investment incomePrior year $1,205$19,708
I-11 Other revenue$0
I-12 Total revenuePrior year $242,887$430,419
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $34,828$78,483
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $108,480$243,204
I-18 Total expensesPrior year $143,308$321,687
I-19 Revenue less expensesPrior year $99,579$108,732
Part VI · Governance 14 of 14 board members independent, no flags
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
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 $430,419 across 4 lines filed
VIII-1f All other contributions, gifts and grants$410,711
VIII-1h Total contributions, gifts and grants$410,711
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$19,708
VIII-12 Total revenueRelated to mission $19,708 · Unrelated business $0 · Excluded from tax $0$430,419
Part IX · Statement of functional expenses $321,687 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $23,867 · Management $2,984 · Fundraising $2,984$29,835
IX-7 Other salaries and wagesPrograms $48,648 · Management $0 · Fundraising $0$48,648
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $200$200
IX-11c Accounting feesPrograms $0 · Management $8,836 · Fundraising $0$8,836
IX-13 Office expensesPrograms $15,817 · Management −$165 · Fundraising $1,757$17,409
IX-16 OccupancyPrograms $15,970 · Management $0 · Fundraising $0$15,970
IX-17 TravelPrograms $2,592 · Management $0 · Fundraising $0$2,592
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $1,375 · Fundraising $0$1,375
IX-22 Depreciation, depletion and amortizationPrograms $6,094 · Management $0 · Fundraising $0$6,094
IX-23 InsurancePrograms $0 · Management $5,765 · Fundraising $0$5,765
IX-24 Other expenses (24a–d)Programs $184,963 · Management $0 · Fundraising $0$184,963
IX-25 Total functional expensesPrograms $297,951 · Management $18,795 · Fundraising $4,941$321,687
Part X · Balance sheet $404,353 assets, 12 lines filed
X-1 Cash, non-interest-bearing$26,615
X-2 Savings and temporary cash investmentsStart of year $156,728$165,059
X-10c Land, buildings and equipment, netStart of year $210,431$212,679
X-16 Total assetsStart of year $367,159$404,353
X-17 Accounts payable and accrued expensesStart of year $7,696$1,634
X-19 Deferred revenue$33,302
X-23 Secured mortgages and notes payableStart of year $98,778$0
X-26 Total liabilitiesStart of year $106,474$34,936
X-27 Net assets without donor restrictionsStart of year $260,685$336,115
X-28 Net assets with donor restrictions$33,302
X-32 Total net assets or fund balancesStart of year $260,685$369,417
X-33 Total liabilities and net assetsStart of year $367,159$404,353
Part XI · Reconciliation of net assets $369,417 net assets at year end
XI-1 Total revenue$430,419
XI-2 Total expenses$321,687
XI-3 Revenue less expenses$108,732
XI-4 Net assets at start of year$260,685
XI-10 Net assets at end of year$369,417

Form 990 e-file (XML) FY2019 from the IRS · Classification, formation year and address from the IRS Business Master File

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