IRS revoked this organization's tax-exempt status on August 15, 2024

First Resort

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EIN 94-2937281 Unknown exempt organization San Leandro, CA
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Revenue & expenses by yearFY2020–FY2021
Revenue
$495K
FY2021▼ -69%
Expenses
$843K
FY2021▼ -45%

Form 990 for the fiscal year ending March 2021 (IRS tax year 2020).


Provides medical, counseling, and practical support to those facing unintended pregnancies. For fiscal year 2021 it reported $495K in revenue and $843K in expenses.Pt I

Type
Unknown exempt organization · Nonprofit
Location
San Leandro, CA
Filings
2 on file (2020–2021)
Revenue
$495KFY2021
Expenses
$843K
Net assets
$0
People
8
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Provided by the organization

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Size
$100K–1M
What they do
Provides medical, counseling, and practical support to those facing unintended pregnancies.
Leadership
Albert Lee · Chief Executive Officer · $139K
Money in and out
$495K revenue, $843K expenses
Bottom line
-70% surplus margin

What Funders Ask

6 questions, answered from this org's own filings

Will my donation be tax-deductible?

CRITICAL

No — IRS exemption revoked

The IRS auto-revocation list shows this EIN's tax-exempt status revoked, so a contribution would not qualify as a deductible charitable gift. See detail →

Can I donate to this org right now?

CRITICAL

No — exemption revoked (2024-08-15)

This EIN appears on the IRS auto-revocation list with no later reinstatement on file. See detail →

Is this organization up to date?

CRITICAL

No filing since FY2020 — 6 yrs

Most recent Form 990 on file is for fiscal year 2020 (6 years ago). See detail →

Is it receiving grants from reputable foundations?

GOOD

1 funder — C and a Johnson Family Foundation

1 distinct foundation funder(s) on file, $50K received in the most recent year with grants. See detail →

How is the money spent?

GOOD

85% to programs

85% of total functional expenses went to program services in the most recent filing (Form 990 Part IX); the rest is overhead and fundraising. See detail →

What's its financial size and trend?

NEUTRAL

$100K–1M · ↓ -69% vs prior year

Revenue band $100K–1M, -69% versus the prior filing year (down). See detail →

Reported financial activity · FY2021
Total revenue
$495K
Pt VIII · Ln 12
Total expenses
$843K
Pt IX · Ln 25
Net assets
$0
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$348K
Where spending went · Part IX cols B–D
Program services $0.85 Management & general $0.06 Fundraising $0.08
Surplus margin
-70%
revenue over expenses, this year▼ -1548% vs prior filing year
Program spending
85%
of expenses reach programs▲ +21% vs prior filing year

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Summary of the Filing

Part I · fiscal year 2021 · Form 990
Total assets
$0
FY2021▼ -100%
Total liabilities
$0
FY2021▼ -100%
Revenue less expensesPt I · Ln 19−$348K
Total assetsPt X · Ln 16$0
Program-expense ratioPt IX · col B85%
Voting members of governing bodyPt I · Ln 38
Independent voting membersPt I · Ln 48

Identity & Classification

Form 990 Header · IRS Business Master File
Legal name (IRS)Hdr · item CFirst Resort
EINHdr · item D94-2937281
Principal addressHdr · item CSan Leandro, CA
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item IRevoked
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFpending

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a8
Independent voting membersPt VI · Ln 1b8
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Chief Executive Officer
$138,594Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Committee Chair
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2021FY2020
Albert Lee$138,594$138,594

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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Mission & Programs · Part III

Where the work happens

1 program service account for $719K of program spending, described in the organization's own filed words · FY2020.
01

The organization provided time, space, support, and ongoing emotional support for numerous individuals, regardless of their choice, in a safe and civil place.

$719Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$478K · 97%
Other revenue$17K · 3%
Contributions & grants97%$478K
Other revenue3%$17K
Investment income$10
Total revenueLn 12$495K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.85 Management & general $0.06 Fundraising $0.08
Program services85%$719K
Management & general6%$53K
Fundraising8%$71K
Total functional expensesLn 25$843K

Balance Sheet

Part X · end of year
CashLn 1—
Total assetsLn 16$0
Total liabilitiesLn 26$0
Total net assetsLn 32$0

Financial Metrics

Form 990 · FY2021 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves — · Operating expenses/yr $843K
Highly liquid reserves (cash & marketable securities on Pt X) ÷ monthly operating expenses (Pt IX total, less non-cash grants & depreciation when reported).
Where the money goes
Program services
Program services $719K · Total expenses $843K
85%
Management & General
Management & general $53K · Total expenses $843K
6%
Fundraising
Fundraising $71K · Total expenses $843K
8%
Cost to raise $1
Fundraising expense (2-yr avg) $159K · Solicited contributions (2-yr avg) $960K
$0.17 to raise $1 (2-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $478K · Total revenue $495K
97%
Government reliance
Government grants — · Total revenue $495K
—
Earned-income share
Program service revenue $0 · Total revenue $495K
0%
Investment reliance
Investment income $10 · Total revenue $495K
<0.01%
Program self-sufficiency
Program service revenue $0 · Total expenses $843K
0%
Growth & trend
Revenue growth (YoY)
This year $495K · Prior year $1.6M
-69%
Net-asset trend (YoY)
End of year $0 · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $495K · Expenses $843K
-70%
Liabilities-to-Assets
Total liabilities — · Total assets $0
—
Net-asset ratio
Net assets $0 · Total assets $0
—
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $0
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Albert Lee · Reported title CHIEF EXECUTIVE OFFICER · Highest reported compensation $139K · Total expenses $843K
16%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $283K · Total expenses $843K
34%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 85%——
Overhead ratio 6%——
Fundraising cost ratio 15%——
Revenue growth -69%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2022
Total grants receivedfrom 1 funder$50K
Grants paid · 1 grant · $313K · 2020–2020
RealoptionsCA · FY2020$312,631

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2021 (Latest)$495K revenue · viewing · ⤓ 990 PDF
FY2020$1.6M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2021IRS
Classification, formation year, addressIRS Business Master File
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