First Step Champions INC FY2023 filing

Tax-deductible

Miami, FL501(c)(3)Recreation & SportsEIN 65-0613887Revenue $175K in FY2023

On file with the IRS13284 Sw 120th St, 33186-6428 · Miami, FLTax-exempt since May 1996Publicly supported charity — 170(b)(1)(A)(vi)

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Inner city chidren continue channel their energy and timeinto learning martial arts, the art of dicipline and community values.

501(c)(3) charity; gifts are tax-deductible.
77¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2023 · 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
1 of 6
filings with a surplus
Average deficit $548 a year · under 1% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $75
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$4K
22% of total assets
Looks good: liabilities are 22% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$175K
-8% vs prior year
Spent
$179K
To programs
77%
Net assets
$13K
By yearFY2020–FY2025
Revenue
$175K
FY2023▼ -8%
Tap a bar for its year
Revenue by fiscal year
FY2020$180K
FY2021$183K
FY2022$191K
FY2023$175K
FY2024$131K
FY2025$140K
Expenses
$179K
FY2023▲ +3%
Tap a bar for its year
Expenses by fiscal year
FY2020$189K
FY2021$185K
FY2022$175K
FY2023$179K
FY2024$134K
FY2025$142K
Net assets
$13K
FY2023▼ -24%
Tap a bar for its year
Net assets by fiscal year
FY2020−$2K
FY2021$2K
FY2022$18K
FY2023$13K
FY2024$11K
FY2025$9K

From the FY2023 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2023 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 May 1996.

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

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $138K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

2 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

James Warring’s $49K as Director is at the 61st percentile of top reported officer pay among 1017 $100K–1M recreation & sports 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.

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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 15aNo

Programs and updates

Teaches inner-city children martial arts, fostering discipline and community.

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Provided by the organization

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1 program · $138K · in their own filed words · FY2023
01

Field trips and aftercare activities

$138Kprogram 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 · FY2023
Total grants receivedfrom 1 funder$75

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$175K
Ln 12
Fees for servicesLn 2g$175K
Money outPt IX
$179K
Ln 25
Programscol B$138K
Owns and owesPt X
$13K
net assets · Ln 32
Cash and savingsLn 1–2$17K
Total assetsLn 16$17K
LiabilitiesLn 26$4K
PeoplePt VI, VII
2
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$175K
Total revenueLn 12$175K
Assets in detailPt X, end of year
CashLn 1$17K
Cash and savings togetherLn 1–2$17K
Total assetsLn 16$17K
LiabilitiesLn 26$4K
Net assetsLn 32$13K
OperationsPt I, VI
EmployeesI 56
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$21K$17K
Total assetsLn 16$21K$17K
LiabilitiesLn 26$4K$4K
Net assetsLn 32$17K$13K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$80K$80K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$40K$40K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$14K
Management feesLn 11a$0
Legal feesLn 11b$5K
Accounting feesLn 11c$2K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$443
Office expensesLn 13$5K
Information technologyLn 14$2K
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$1K
Other expenses (24a–d)Ln 24$27K$18K
All other expensesLn 24e$2K
Total functional expensesLn 25$179K$138K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $140K$142K−$2K$9K 990 PDF
FY2024 $131K$134K−$3K$11K 990 PDF
FY2023 Viewing $175K$179K−$4K$13K 990 PDF
FY2022 $191K$175K$16K$18K 990 PDF
FY2021 $183K$185K−$2K$2K 990 PDF
FY2020 $180K$189K−$9K−$2K 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 FY2023 990 (6 parts)
Part I · Summary $175,319 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $190,743$175,319
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $190,743$175,319
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$134,291
I-16a Professional fundraising fees$0
I-17 Other expenses$45,103
I-18 Total expenses$179,394
I-19 Revenue less expensesPrior year $190,743−$4,075
Part VI · Governance 4 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $175,319 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)$175,319
VIII-12 Total revenue$175,319
Part IX · Statement of functional expenses $179,394 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $80,488$80,488
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $39,653$39,653
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$14,150
IX-11a Management fees$0
IX-11b Legal fees$4,750
IX-11c Accounting fees$2,300
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$443
IX-13 Office expenses$5,346
IX-14 Information technology$1,876
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$1,102
IX-24 Other expenses (24a–d)Programs $18,213$27,470
IX-24e All other expenses$1,816
IX-25 Total functional expensesPrograms $138,354 · Management $0 · Fundraising $0$179,394
Part X · Balance sheet $17,090 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $21,165$17,090
X-16 Total assetsStart of year $21,165$17,090
X-25 Other liabilitiesStart of year $3,753$3,753
X-26 Total liabilitiesStart of year $3,753$3,753
X-32 Total net assets or fund balancesStart of year $17,412$13,337
X-33 Total liabilities and net assetsStart of year $21,165$17,090
Part XI · Reconciliation of net assets $13,337 net assets at year end
XI-1 Total revenue$175,319
XI-2 Total expenses$179,394
XI-3 Revenue less expenses−$4,075
XI-4 Net assets at start of year$17,412
XI-10 Net assets at end of year$13,337

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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