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First Steps INC FY2021 filing

Tax-deductible

Nashville, TN501(c)(3)Education EIN 62-0674974Revenue $3.2M in FY2021

On file with the IRSfirststepsnashville.org1900 Graybar Ln, 37215-2110 · Nashville, TNTax-exempt since Feb 1994Publicly supported charity — 170(b)(1)(A)(vi)

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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.

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
$372K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · 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 6
filings with a surplus
Average surplus $153K a year · 5% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$372K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Plus $1.2M in investments, Pt X · Ln 11–13
Looks good: 3.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $123K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$454K
11% of total assets
Looks good: liabilities are 11% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.2M
+22% vs prior year
Spent
$2.8M
To programs
90%
Net assets
$3.6M
By yearFY2020–FY2025
Revenue
$3.2M
FY2021▲ +22%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.6M
FY2021$3.2M
FY2022$3.0M
FY2023$3.3M
FY2024$3.7M
FY2025$3.5M
Expenses
$2.8M
FY2021▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.6M
FY2021$2.8M
FY2022$2.8M
FY2023$3.1M
FY2024$3.7M
FY2025$3.4M
Net assets
$3.6M
FY2021▲ +23%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.0M
FY2021$3.6M
FY2022$3.6M
FY2023$3.9M
FY2024$4.0M
FY2025$4.2M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 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 Feb 1994.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $2.5M Management & general 7% · $201K Fundraising 3% · $81K

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

20 people listed on the 990; $372K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Heather Higgins
Executive Director
$138,469Pt VII · Sec A
Karla Garig
Dir. of Finance
$82,384Pt VII · Sec A
Chelsea Freemon
Dir. of Development
$77,689Pt VII · Sec A
Kelli Hazen
Dir. of Operations
$73,813Pt VII · Sec A
Bahar Azhdari
Board Member
$0Pt VII · Sec A
Stuart Burkhalter
Board Member
$0Pt VII · Sec A
Will Caldwell
Board Member
$0Pt VII · Sec A
Hank Clay
Board Member
$0Pt VII · Sec A

Heather Higgins’s $147K as Executive Di is at the 62nd percentile of top reported officer pay among 3395 $1–10M education 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 · 6 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Heather Higgins$146,735$152,150$153,994$139,603$138,469$127,805
Karla Garig$109,475$108,510$98,165$86,848$82,384$75,435
Beverly Grant$100,162—————
Chelsea Freemon———$39,248$77,689$4,370
Kelli Hazen———$75,792$73,813—
Kelli J Hazen—————$69,033

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.

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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

Provides education and therapy for children with special needs, helping them reach developmental goals.

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Provided by the organization

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1 program · $2.5M · in their own filed words · FY2020
01

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…

$2.5Mprogram 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 · FY2025
United Way of Middle Tennessee INCFY2025$123K
Total grants receivedfrom 1 funder$123K

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$3.2M
Ln 12
Gifts and grantsLn 1h$2.0M
Fees for servicesLn 2g$1.2M
Other incomeLn 4–11$23K
Money outPt IX
$2.8M
Ln 25
Programscol B$2.5M
Managementcol C$201K
Fundraisingcol D$81K
Owns and owesPt X
$3.6M
net assets · Ln 32
Cash and savingsLn 1–2$695K
Total assetsLn 16$4.1M
LiabilitiesLn 26$454K
PeoplePt VI, VII
20
listed · VII A
PaidVII A4
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.0M
Government grantsLn 1e$1.6M
Noncash giftsLn 1g$5K
Fundraising eventsLn 1c$7K
Fees for servicesLn 2g$1.2M
Investment incomeLn 3$15K
Other incomeLn 4–11$23K
Gains on assetsLn 7$4K
Total revenueLn 12$3.2M
Assets in detailPt X, end of year
CashLn 1$680K
SavingsLn 2$15K
Cash and savings togetherLn 1–2$695K
InvestmentsLn 11–13$1.2M
Land, buildings, equipmentLn 10c$1.9M
Other assetsLn 15$30K
Total assetsLn 16$4.1M
LiabilitiesLn 26$454K
Net assetsLn 32$3.6M
OperationsPt I, VI
EmployeesI 562
VolunteersI 624
Fiscal year endsHeaderJune
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 FY21End FY21
Cash and savingsLn 1–2$644K$695K
InvestmentsLn 11–13$968K$1.2M
Land, buildings, equipmentLn 10c$2.0M$1.9M
Total assetsLn 16$3.9M$4.1M
LiabilitiesLn 26$917K$454K
Net assetsLn 32$3.0M$3.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$374K$183K$122K$69K
Other salaries and wagesLn 7$1.4M$1.4M
Pension plan contributionsLn 8$13K$11K$928$684
Other employee benefitsLn 9$86K$75K$6K$4K
Payroll taxesLn 10$131K$115K$9K$7K
Other fees for servicesLn 11g$263K$260K$3K
Office expensesLn 13$124K$91K$33K
OccupancyLn 16$114K$104K$10K
TravelLn 17$9$9
Conferences, conventions and meetingsLn 19$12K$11K$561
InterestLn 20$18K$17K$1K
Depreciation, depletion and amortizationLn 22$66K$61K$5K
InsuranceLn 23$26K$24K$2K
Other expenses (24a–d)Ln 24$112K$105K$8K
Total functional expensesLn 25$2.8M$2.5M$201K$81K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.5M$3.4M$77K$4.2M 990 PDF
FY2024 $3.7M$3.7M$18K$4.0M 990 PDF
FY2023 $3.3M$3.1M$171K$3.9M 990 PDF
FY2022 $3.0M$2.8M$182K$3.6M 990 PDF
FY2021 Viewing $3.2M$2.8M$443K$3.6M 990 PDF
FY2020 $2.6M$2.6M$29K$3.0M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $3,194,783 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,510,661$1,973,622
I-9 Program service revenuePrior year $1,098,401$1,182,727
I-10 Investment incomePrior year −$15,933$15,087
I-11 Other revenuePrior year $20,178$23,347
I-12 Total revenuePrior year $2,613,307$3,194,783
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,928,298$2,016,504
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $656,428$734,880
I-18 Total expensesPrior year $2,584,726$2,751,384
I-19 Revenue less expensesPrior year $28,581$443,399
Part VI · Governance 15 of 15 board members independent, no flags
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
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 $3,194,783 across 10 lines filed
VIII-1c Fundraising events$7,000
VIII-1e Government grants$1,559,854
VIII-1f All other contributions, gifts and grants$406,768
VIII-1g Noncash contributions (included above)$5,000
VIII-1h Total contributions, gifts and grants$1,973,622
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,182,727$1,182,727
VIII-3 Investment incomeExcluded from tax $11,538$11,538
VIII-7 Net gain or loss on sales of assetsExcluded from tax $3,549$3,549
VIII-8 Net income from fundraising eventsExcluded from tax $23,347$23,347
VIII-12 Total revenueRelated to mission $1,182,727 · Unrelated business $0 · Excluded from tax $38,434$3,194,783
Part IX · Statement of functional expenses $2,751,384 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $182,911 · Management $122,497 · Fundraising $68,617$374,025
IX-7 Other salaries and wagesPrograms $1,411,852$1,411,852
IX-8 Pension plan contributionsPrograms $11,479 · Management $928 · Fundraising $684$13,091
IX-9 Other employee benefitsPrograms $75,499 · Management $6,106 · Fundraising $4,498$86,103
IX-10 Payroll taxesPrograms $115,247 · Management $9,320 · Fundraising $6,866$131,433
IX-11g Other fees for servicesPrograms $260,056 · Management $3,046$263,102
IX-13 Office expensesPrograms $91,307 · Management $32,533$123,840
IX-16 OccupancyPrograms $104,128 · Management $9,975$114,103
IX-17 TravelPrograms $9$9
IX-19 Conferences, conventions and meetingsPrograms $10,974 · Management $561$11,535
IX-20 InterestPrograms $16,641 · Management $1,447$18,088
IX-22 Depreciation, depletion and amortizationPrograms $60,560 · Management $5,266$65,826
IX-23 InsurancePrograms $24,170 · Management $1,802$25,972
IX-24 Other expenses (24a–d)Programs $104,889 · Management $7,516$112,405
IX-25 Total functional expensesPrograms $2,469,722 · Management $200,997 · Fundraising $80,665$2,751,384
Part X · Balance sheet $4,085,527 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $632,546$679,722
X-2 Savings and temporary cash investmentsStart of year $11,665$15,085
X-3 Pledges and grants receivableStart of year $267,246$241,101
X-9 Prepaid expenses and deferred chargesStart of year $13,984$15,593
X-10c Land, buildings and equipment, netStart of year $1,961,422$1,904,529
X-11 Publicly traded securitiesStart of year $967,670$1,199,666
X-15 Other assetsStart of year $24,207$29,831
X-16 Total assetsStart of year $3,878,740$4,085,527
X-17 Accounts payable and accrued expensesStart of year $151,519$111,061
X-19 Deferred revenueStart of year $380,534$5,702
X-26 Total liabilitiesStart of year $916,657$454,122
X-27 Net assets without donor restrictionsStart of year $2,347,401$2,885,073
X-28 Net assets with donor restrictionsStart of year $614,682$746,332
X-32 Total net assets or fund balancesStart of year $2,962,083$3,631,405
X-33 Total liabilities and net assetsStart of year $3,878,740$4,085,527
Part XI · Reconciliation of net assets $3,631,405 net assets at year end
XI-1 Total revenue$3,194,783
XI-2 Total expenses$2,751,384
XI-3 Revenue less expenses$443,399
XI-4 Net assets at start of year$2,962,083
XI-5 Net unrealized gains (losses) on investments$236,202
XI-7 Investment expenses−$10,279
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,631,405

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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