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Nonprofiteer
← FIRST STEP STAFFING

Form 990 for tax year 2023

Filed by FIRST STEP STAFFING.

Totals

Total revenue
$63,863,817
Total expenses
$63,161,214
Contributions and grants received
$6,881,180
Grants paid
$309,451
Program service revenue
$56,981,705
Investment income
$0
Other revenue
$932
Total assets, end of year
$24,034,616
Total liabilities, end of year
$14,873,642
Net assets or fund balances, end of year
$9,160,974
Program services expenses (Part IX)
$60,443,379
Management and general expenses
$1,592,274
Fundraising expenses
$1,125,561
Program service expenses (Part III)
$60,443,379

Program services were 95.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $1,099,675

  • 1f · All other contributions, gifts and grants

    $5,781,505

  • 2a · Program service revenue: Temporary staffing

    total $56,844,716 · related or exempt $56,844,716

  • 2b · Program service revenue: Disability services

    total $136,989 · related or exempt $136,989

  • 11a · Other revenue: Refunds & Misc Income

    total $932 · excluded $932

  • 11e · Other revenue, total

    $932

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $309,451 · program services $309,451

  • 5 · Compensation of officers, directors and key employees

    total $1,268,283 · program services $126,828 · management and general $709,586 · fundraising $431,869

  • 7 · Other salaries and wages

    total $49,428,240 · program services $48,740,379 · management and general $447,436 · fundraising $240,425

  • 8 · Pension plan contributions

    total $16,148 · program services $14,228 · management and general $959 · fundraising $961

  • 9 · Other employee benefits

    total $6,202,354 · program services $5,590,890 · management and general $291,482 · fundraising $319,982

  • 10 · Payroll taxes

    total $263,611 · program services $253,003 · management and general $1,346 · fundraising $9,262

  • 11b · Fees: legal

    total $78,778 · program services $78,778

  • 11c · Fees: accounting

    total $75,700 · management and general $75,700

  • 11e · Fees: professional fundraising services

    total $7,049 · fundraising $7,049

  • 11g · Fees: other

    total $35,623 · program services $22,563 · management and general $13,060

  • 12 · Advertising and promotion

    total $44,108 · program services $43,352 · management and general $11 · fundraising $745

  • 13 · Office expenses

    total $191,469 · program services $170,378 · management and general $2,457 · fundraising $18,634

  • 14 · Information technology

    total $251,773 · program services $243,130 · management and general $1,022 · fundraising $7,621

  • 16 · Occupancy

    total $375,976 · program services $375,976

  • 17 · Travel

    total $313,367 · program services $275,296 · management and general $21,573 · fundraising $16,498

  • 19 · Conferences, conventions and meetings

    total $39,272 · program services $33,842 · management and general $229 · fundraising $5,201

  • 20 · Interest

    total $1,312,070 · program services $1,312,070

  • 22 · Depreciation, depletion and amortization

    total $756,892 · program services $755,053 · management and general $1,226 · fundraising $613

  • 23 · Insurance

    total $645,434 · program services $645,434

  • 24a · Other expenses: Supplies

    total $238,339 · program services $210,468 · management and general $864 · fundraising $27,007

  • 24b · Other expenses: Staff Development

    total $58,142 · program services $48,483 · management and general $2,464 · fundraising $7,195

  • 24c · Other expenses: Job Certification Costs

    total $54,111 · program services $54,111

  • 24d · Other expenses: Membership & Dues

    total $48,934 · program services $40,805 · management and general $2,073 · fundraising $6,056

  • 24e · All other expenses

    total $1,146,090 · program services $1,098,861 · management and general $20,786 · fundraising $26,443

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $5,842,640 · end of year $3,097,994

  • 3 · Pledges and grants receivable

    beginning of year $491,145 · end of year $276,063

  • 4 · Accounts receivable

    beginning of year $5,216,890 · end of year $6,973,516

  • 9 · Prepaid expenses and deferred charges

    beginning of year $54,011 · end of year $117,136

  • 10a · Land, buildings and equipment: cost or other basis

    $512,330

  • 10b · Land, buildings and equipment: accumulated depreciation

    $408,705

  • 10c · Land, buildings and equipment, net

    beginning of year $106,507 · end of year $103,625

  • 14 · Intangible assets

    beginning of year $13,093,192 · end of year $12,365,276

  • 15 · Other assets

    beginning of year $678,963 · end of year $1,101,006

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,009,312 · end of year $1,615,788

  • 19 · Deferred revenue

    beginning of year $1,564,784 · end of year $3,387,970

  • 23 · Secured mortgages and notes payable

    beginning of year $8,466,274 · end of year $3,762,734

  • 24 · Unsecured notes and loans payable

    beginning of year $5,820,429 · end of year $5,083,451

  • 25 · Other liabilities

    beginning of year $142,411 · end of year $1,023,699

  • 27 · Net assets without donor restrictions

    beginning of year $7,488,994 · end of year $7,881,170

  • 28 · Net assets with donor restrictions

    beginning of year $991,144 · end of year $1,279,804

Mission and programs · 2023

Mission

First Step's mission is to end homelessness by helping men, women and families develop a reliable source of income. We accomplish the mission with two programs. First Step Staffing provides jobs to individuals who can work. First Step Disability Services fast-tracks individuals with severe disabilities for disability income and health insurance.

Activities or mission (Part I)

Develop a reliable source of income for men, women and children. We focus on persons experiencing homelessness, returning citizens, and disenfranchised veterans.

  • First Step Staffing, an Alternative Staffing Organization, is designed to eliminate barriers to employment. First Step believes in providing an economic opportunity for everyone. To do so, First Step contracts with businesses and directly employs men and women who have experienced homelessness, veterans, and returning citizens to fill these contract jobs. To help our clients successfully re-enter the job market and support job retention, First Step provides training, job coaching, transportation assistance to/from work, and any necessary uniforms, tools, or equipment. First Step has had a powerful impact on individuals' lives and in the community. Since being founded in Atlanta in 2007, First Step Staffing has helped thousands of individuals re-enter the workforce in its eight current locations (Atlanta, Augusta, Nashville, Orlando, Philadelphia, Dallas, Los Angeles, and Fontana) and paid millions in earned wages.

    Expenses $59,849,355 · Revenue $56,844,716

  • In 2023, First Step added a housing assistance program in Atlanta, GA and Philadelphia, PA. The program provides direct housing assistnace to those facing eviction and/or homeless during their employment with FSS. Housing payments vary and do not extend past 6 months.

    Expenses $309,451 · Grants $309,451

  • First Step Disability Services helps men and women with severe disabilities access Social Security Disability Income (SSI) and Medicaid. Prior to First Step Disability Services, only 19% of homeless people who applied for disability are approved. In contrast, over 80% of First Step's clients are approved and in an average of 12-24 months (compared to 3 - 5 years in Georgia). Over the last 4 years First Step Disability Services has secured approximately $3,000,000 in retroactive benefits and almost $200,000 in recurring monthly benefits.

    Expenses $284,573 · Revenue $136,989

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Amelia Nickerson

    CEO

    Total calculated
    $469,293
    From this org
    $400,000
    From related orgs
    $0
    Other
    $69,293
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $350,000
    Bonus
    $50,000
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $69,293
    Filer's total
    $469,293

  • Matt Miller

    COO

    Total calculated
    $399,495
    From this org
    $350,000
    From related orgs
    $0
    Other
    $49,495
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $250,000
    Bonus
    $100,000
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $49,495
    Filer's total
    $399,495

  • Reggie Harmon

    CFO

    Total calculated
    $399,495
    From this org
    $350,000
    From related orgs
    $0
    Other
    $49,495
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $250,000
    Bonus
    $100,000
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $49,495
    Filer's total
    $399,495

  • Kellie Brownlow

    CMO

    Total calculated
    $203,301
    From this org
    $173,835
    From related orgs
    $0
    Other
    $29,466
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $148,835
    Bonus
    $25,000
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $29,466
    Filer's total
    $203,301

  • Trevor Turner

    VP, General Manager

    Total calculated
    $204,000
    From this org
    $170,000
    From related orgs
    $0
    Other
    $34,000
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $170,000
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $34,000
    Filer's total
    $204,000

  • Elizabeth Henderson

    VP of Operations

    Total calculated
    $172,800
    From this org
    $144,000
    From related orgs
    $0
    Other
    $28,800
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $144,000
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $28,800
    Filer's total
    $172,800

  • Patricia Byers

    Controller

    Total calculated
    $168,000
    From this org
    $140,000
    From related orgs
    $0
    Other
    $28,000
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $140,000
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $28,000
    Filer's total
    $168,000

  • Karima Rose

    VP, Executive Director

    Total calculated
    $160,000
    From this org
    $134,000
    From related orgs
    $0
    Other
    $26,000
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $134,000
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $26,000
    Filer's total
    $160,000

  • Michael Cochran

    Chairman

    Total calculated
    $0
    Hours/week
    1

  • Aubrey Harrell

    Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Joe Guerra

    Secretary

    Total calculated
    $0
    Hours/week
    1

  • Meghan Petrantonio

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Nicole Armstrong

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Anitra Walker

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Monica Block

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Paulino Barros

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • AJ Robinson

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Larry Bailey

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Brent Reid

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Leigh Wood

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Harold T Epps

    Board Member

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Approval by the board or compensation committee
  • 5a · Pay contingent on this organization's revenues
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I, Line 5
Bonuses are awarded to employees, including officers, based on the gross profit generated.
Part I, Line 7
Matt Miller, Amelia Nickerson, Reggie Harmon and Kellie Brownlow were paid non-fixed incentive bonus payments based on performance.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • First Step Staffing Philadelphia LLC

    Develop a reliable source of income for men, women and children. · PA · income $20,792,999 · assets $163,004

    Directly controlled by First Step Staffing Inc

  • First Step Staffing Los Angeles LLC

    Develop a reliable source of income for men, women and children. · CA · income $13,150,288 · assets $1,740

    Directly controlled by First Step Staffing Inc

Provenance

Return type
form_990
Tax year
2023
Filed
10 September 2024
IRS schema version
2023v5.1
Source object
202422549349301412

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