First Steps INC FY2022 filing

Tax-deductible

Nashville, TN501(c)(3)EducationEIN 62-0674974Revenue $3.0M in FY2022

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.
87¢ of each $1 spent went to programs.
$341K 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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FY2022 · 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
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$341K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.7 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
$421K
10% of total assets
Looks good: liabilities are 10% 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
$3.0M
-6% vs prior year
Spent
$2.8M
To programs
87%
Net assets
$3.6M
By yearFY2020–FY2025
Revenue
$3.0M
FY2022▼ -6%
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
FY2022▲ +3%
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
FY2022▼ -0.5%
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 FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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

87 cents of each dollar spent went to programs.

Program services 87% · $2.5M Management & general 8% · $236K Fundraising 5% · $135K

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; $341K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Executive Director
$139,603Pt VII · Sec A
Dir. of Finance
$86,848Pt VII · Sec A
Dir. of Operations
$75,792Pt VII · Sec A
Dir. of Development (7/21-9/21)
$39,248Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
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 · FY2021
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
Total grants receivedfrom 1 funder$123K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$3.0M
Ln 12
Gifts and grantsLn 1h$1.5M
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$14K
Money outPt IX
$2.8M
Ln 25
Programscol B$2.5M
Managementcol C$236K
Fundraisingcol D$135K
Owns and owesPt X
$3.6M
net assets · Ln 32
Cash and savingsLn 1–2$882K
Total assetsLn 16$4.0M
LiabilitiesLn 26$421K
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$1.5M
Government grantsLn 1e$955K
Noncash giftsLn 1g$1K
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$14K
Other incomeLn 4–11$2K
Gains on assetsLn 7$0
Total revenueLn 12$3.0M
Assets in detailPt X, end of year
CashLn 1$852K
SavingsLn 2$30K
Cash and savings togetherLn 1–2$882K
InvestmentsLn 11–13$1.0M
Land, buildings, equipmentLn 10c$1.8M
Other assetsLn 15$26K
Total assetsLn 16$4.0M
LiabilitiesLn 26$421K
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 FY22End FY22
Cash and savingsLn 1–2$695K$882K
InvestmentsLn 11–13$1.2M$1.0M
Land, buildings, equipmentLn 10c$1.9M$1.8M
Total assetsLn 16$4.1M$4.0M
LiabilitiesLn 26$454K$421K
Net assetsLn 32$3.6M$3.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$425K$150K$153K$122K
Other salaries and wagesLn 7$1.4M$1.4M
Pension plan contributionsLn 8$13K$11K$834$750
Other employee benefitsLn 9$74K$64K$5K$4K
Payroll taxesLn 10$130K$114K$9K$8K
Other fees for servicesLn 11g$277K$272K$5K
Office expensesLn 13$123K$99K$25K
OccupancyLn 16$145K$137K$9K
TravelLn 17$9K$9K
Conferences, conventions and meetingsLn 19$28K$15K$13K
InterestLn 20$16K$15K$945
Depreciation, depletion and amortizationLn 22$66K$62K$4K
InsuranceLn 23$28K$27K$2K
Other expenses (24a–d)Ln 24$125K$115K$10K
Total functional expensesLn 25$2.8M$2.5M$236K$135K

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 Viewing $3.0M$2.8M$182K$3.6M 990 PDF
FY2021 $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 I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $3,009,347 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,973,622$1,543,076
I-9 Program service revenuePrior year $1,182,727$1,449,323
I-10 Investment incomePrior year $15,087$14,485
I-11 Other revenuePrior year $23,347$2,463
I-12 Total revenuePrior year $3,194,783$3,009,347
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 $2,016,504$2,010,520
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $734,880$817,300
I-18 Total expensesPrior year $2,751,384$2,827,820
I-19 Revenue less expensesPrior year $443,399$181,527
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 $3,009,347 across 9 lines filed
VIII-1e Government grants$955,340
VIII-1f All other contributions, gifts and grants$587,736
VIII-1g Noncash contributions (included above)$1,081
VIII-1h Total contributions, gifts and grants$1,543,076
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,449,323$1,449,323
VIII-3 Investment incomeExcluded from tax $14,485$14,485
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising eventsExcluded from tax $2,463$2,463
VIII-12 Total revenueRelated to mission $1,449,323 · Unrelated business $0 · Excluded from tax $16,948$3,009,347
Part IX · Statement of functional expenses $2,827,820 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $149,655 · Management $153,011 · Fundraising $122,204$424,870
IX-7 Other salaries and wagesPrograms $1,369,360$1,369,360
IX-8 Pension plan contributionsPrograms $10,952 · Management $834 · Fundraising $750$12,536
IX-9 Other employee benefitsPrograms $64,476 · Management $4,911 · Fundraising $4,414$73,801
IX-10 Payroll taxesPrograms $113,533 · Management $8,647 · Fundraising $7,773$129,953
IX-11g Other fees for servicesPrograms $271,731 · Management $5,093$276,824
IX-13 Office expensesPrograms $98,628 · Management $24,792$123,420
IX-16 OccupancyPrograms $136,606 · Management $8,821$145,427
IX-17 TravelPrograms $9,357$9,357
IX-19 Conferences, conventions and meetingsPrograms $14,519 · Management $13,371$27,890
IX-20 InterestPrograms $14,801 · Management $945$15,746
IX-22 Depreciation, depletion and amortizationPrograms $61,594 · Management $3,932$65,526
IX-23 InsurancePrograms $26,648 · Management $1,739$28,387
IX-24 Other expenses (24a–d)Programs $114,661 · Management $10,062$124,723
IX-25 Total functional expensesPrograms $2,456,521 · Management $236,158 · Fundraising $135,141$2,827,820
Part X · Balance sheet $4,032,709 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $679,722$851,875
X-2 Savings and temporary cash investmentsStart of year $15,085$29,989
X-3 Pledges and grants receivableStart of year $241,101$270,173
X-9 Prepaid expenses and deferred chargesStart of year $15,593$4,354
X-10c Land, buildings and equipment, netStart of year $1,904,529$1,848,003
X-11 Publicly traded securitiesStart of year $1,199,666$1,002,032
X-15 Other assetsStart of year $29,831$26,283
X-16 Total assetsStart of year $4,085,527$4,032,709
X-17 Accounts payable and accrued expensesStart of year $111,061$110,247
X-19 Deferred revenueStart of year $5,702$22,500
X-26 Total liabilitiesStart of year $454,122$420,520
X-27 Net assets without donor restrictionsStart of year $2,885,073$2,964,149
X-28 Net assets with donor restrictionsStart of year $746,332$648,040
X-32 Total net assets or fund balancesStart of year $3,631,405$3,612,189
X-33 Total liabilities and net assetsStart of year $4,085,527$4,032,709
Part XI · Reconciliation of net assets $3,612,189 net assets at year end
XI-1 Total revenue$3,009,347
XI-2 Total expenses$2,827,820
XI-3 Revenue less expenses$181,527
XI-4 Net assets at start of year$3,631,405
XI-5 Net unrealized gains (losses) on investments−$189,629
XI-7 Investment expenses−$11,114
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,612,189

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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