Form 990 for tax year 2025

Filed by FIRST STEP STAFFING.

Totals

Total revenue: $53,343,075
Total expenses: $56,444,943
Contributions and grants received: $3,682,744
Grants paid: $197,570
Program service revenue: $49,583,828
Investment income: $58,706
Other revenue: $17,797
Total assets, end of year: $21,468,967
Total liabilities, end of year: $24,534,452
Net assets or fund balances, end of year: -$3,065,485
Program services expenses (Part IX): $53,853,214
Management and general expenses: $1,570,463
Fundraising expenses: $1,021,266
Program service expenses (Part III): $53,853,214

Program services were 95.4% 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)

$743,093
1f · All other contributions, gifts and grants

$2,939,651
2a · Program service revenue: Temporary staffing

total $49,352,938 · related or exempt $49,352,938
2b · Program service revenue: Disability services

total $230,890 · related or exempt $230,890
2f · All other program service revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
3 · Investment income

total $58,706 · excluded $58,706
6c · Rental income or loss

real property $0 · personal property $0
7c · Gain or loss

securities $0 · other assets $0
8c · Net income from fundraising events

total $0
11a · Other revenue: Refunds & Misc Income

total $17,797 · excluded $17,797
11d · All other revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
11e · Other revenue, total

$17,797

Functional expenses

Part IX, the statement of functional expenses.

2 · Grants to domestic individuals

total $197,570 · program services $197,570
4 · Benefits paid to or for members

total $0 · program services $0
5 · Compensation of officers, directors and key employees

total $890,498 · program services $89,050 · management and general $468,647 · fundraising $332,801
7 · Other salaries and wages

total $42,808,292 · program services $42,213,815 · management and general $386,692 · fundraising $207,785
8 · Pension plan contributions

total $15,235 · program services $13,427 · management and general $903 · fundraising $905
9 · Other employee benefits

total $6,061,152 · program services $5,417,531 · management and general $330,545 · fundraising $313,076
10 · Payroll taxes

total $657,727 · program services $553,224 · management and general $42,336 · fundraising $62,167
11b · Fees: legal

total $108,691 · program services $80,038 · management and general $28,653
11c · Fees: accounting

total $103,229 · management and general $103,229
11e · Fees: professional fundraising services

total $14,074 · fundraising $14,074
11g · Fees: other

total $64,500 · program services $49,513 · management and general $14,987 · fundraising $0
12 · Advertising and promotion

total $14,896 · program services $14,896
13 · Office expenses

total $139,049 · program services $136,654 · management and general $1,631 · fundraising $764
14 · Information technology

total $341,104 · program services $268,201 · management and general $60,475 · fundraising $12,428
16 · Occupancy

total $473,094 · program services $421,307 · management and general $39,216 · fundraising $12,571
17 · Travel

total $201,593 · program services $176,837 · management and general $12,351 · fundraising $12,405
19 · Conferences, conventions and meetings

total $114,806 · program services $100,708 · management and general $7,034 · fundraising $7,064
20 · Interest

total $723,129 · program services $723,129
22 · Depreciation, depletion and amortization

total $941,765 · program services $940,697 · management and general $890 · fundraising $178
23 · Insurance

total $911,905 · program services $911,905
24a · Other expenses: Supplies

total $149,816 · program services $145,958 · fundraising $3,858
24b · Other expenses: Bad Debt

total $69,107 · management and general $69,107
24c · Other expenses: Equipment rental and maintenance

total $44,670 · program services $44,670
24d · Other expenses: Membership & Dues

total $29,465 · program services $24,560 · management and general $1,253 · fundraising $3,652
24e · All other expenses

total $1,369,576 · program services $1,329,524 · management and general $2,514 · fundraising $37,538

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $2,293,856 · end of year $3,539,589
3 · Pledges and grants receivable

beginning of year $315,486 · end of year $125,000
4 · Accounts receivable

beginning of year $6,229,687 · end of year $6,051,631
5 · Loans and receivables from officers and key people

beginning of year $0 · end of year $0
6 · Loans and receivables from disqualified persons

beginning of year $0 · end of year $0
9 · Prepaid expenses and deferred charges

beginning of year $78,863 · end of year $11,459
10a · Land, buildings and equipment: cost or other basis

$555,297
10b · Land, buildings and equipment: accumulated depreciation

$485,532
10c · Land, buildings and equipment, net

beginning of year $93,440 · end of year $69,765
12 · Investments: other securities

beginning of year $0
13 · Investments: program-related

beginning of year $0
14 · Intangible assets

beginning of year $11,637,360 · end of year $10,709,445
15 · Other assets

beginning of year $1,246,406 · end of year $962,078
17 · Accounts payable and accrued expenses

beginning of year $2,777,571 · end of year $1,580,634
19 · Deferred revenue

beginning of year $293,518 · end of year $1,944,242
22 · Loans and payables to officers and key people

beginning of year $0 · end of year $0
23 · Secured mortgages and notes payable

beginning of year $16,039,304 · end of year $18,539,282
24 · Unsecured notes and loans payable

beginning of year $1,575,000 · end of year $1,575,000
25 · Other liabilities

beginning of year $1,151,555 · end of year $895,294
27 · Net assets without donor restrictions

beginning of year -$1,108,819 · end of year -$4,977,985
28 · Net assets with donor restrictions

beginning of year $1,166,969 · end of year $1,912,500

Mission and programs · 2025

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 $52,785,969 · Revenue $49,352,938
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 percent of homeless people who applied for disability are approved. In contrast, over 80 percent 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 five years, First Step Disability Services has secured approximately $3,000,000 in retroactive benefits and almost $200,000 in recurring monthly benefits.

Expenses $869,675 · Revenue $230,890
First Step operates a housing assistance program in Atlanta, GA and Philadelphia, PA. The program provides direct housing assistance to those facing eviction and/or homeless during their employment with FSS. Housing payments vary and do not extend past 6 months.

Expenses $197,570 · Grants $197,570

As filed on the 2025 return.

Listed in Part VII

Aubrey Harrell

Chairman

Total calculated

$0

Hours/week

1 + 1 related
Joe Guerra

Vice Chair/Secretary

Total calculated

$0

Hours/week

1 + 1 related
AJ Robinson

Board Member

Total calculated

$0

Hours/week

1 + 1 related
Andrew Huff

Board Member

Total calculated

$0

Hours/week

1 + 1 related
Anitra Walker

Board Member

Total calculated

$0

Hours/week

1 + 1 related
Beth Kost

Board Member

Total calculated

$0

Hours/week

1 + 1 related
Brent Reid

Board Member

Total calculated

$0

Hours/week

1 + 1 related
Harold Epps

Board Member

Total calculated

$0

Hours/week

1 + 1 related
James Roberts

Board Member

Total calculated

$0

Hours/week

1 + 1 related
Joel Pascaner

Board Member

Total calculated

$0

Hours/week

1 + 1 related
Kathleen Barton

Board Member

Total calculated

$0

Hours/week

1 + 1 related
Kim Fleming

Board Member

Total calculated

$0

Hours/week

1 + 1 related
Kurt Kargou

Board Member

Total calculated

$0

Hours/week

1 + 1 related
Leigh Wood

Board Member

Total calculated

$0

Hours/week

1 + 1 related
Mark Brodbeck

Board Member

Total calculated

$0

Hours/week

1 + 1 related
Meghan Petrantonio

Board Member

Total calculated

$0

Hours/week

1 + 1 related
Monica Block

Board Member

Total calculated

$0

Hours/week

1 + 1 related
Amelia Nickerson

CEO

Total calculated

$393,173

From this org

$393,173

From related orgs

$0

Other

$0

Hours/week

40 + 1 related

Schedule J breakdown matched by us

Base

$333,173

Bonus

$60,000

Other

$0

Deferred

$0

Nontaxable benefits

$0

Filer's total

$393,173
Matt Miller

COO

Total calculated

$375,002

From this org

$344,739

From related orgs

$0

Other

$30,263

Hours/week

40 + 1 related

Schedule J breakdown matched by us

Base

$237,981

Bonus

$106,758

Other

$0

Deferred

$0

Nontaxable benefits

$30,263

Filer's total

$375,002
Shelly Farrell

CFO

Total calculated

$122,323

From this org

$122,323

From related orgs

$0

Other

$0

Hours/week

30 + 1 related
Elizabeth Henderson

VP of Operations

Total calculated

$184,132

From this org

$172,990

From related orgs

$0

Other

$11,142

Hours/week

40

Schedule J breakdown matched by us

Base

$136,977

Bonus

$36,013

Other

$0

Deferred

$0

Nontaxable benefits

$11,142

Filer's total

$184,132
Karima Rose

VP of Retention Services

Total calculated

$153,575

From this org

$142,433

From related orgs

$0

Other

$11,142

Hours/week

40

Schedule J breakdown matched by us

Base

$127,558

Bonus

$14,875

Other

$0

Deferred

$0

Nontaxable benefits

$11,142

Filer's total

$153,575
Kellie Brownlow

CMO

Total calculated

$189,168

From this org

$189,168

From related orgs

$0

Other

$0

Hours/week

40 + 1 related

Schedule J breakdown matched by us

Base

$141,679

Bonus

$47,489

Other

$0

Deferred

$0

Nontaxable benefits

$0

Filer's total

$189,168
Miguel Miranda

VP of Southern CA

Total calculated

$154,383

From this org

$154,383

From related orgs

$0

Other

$0

Hours/week

40

Schedule J breakdown matched by us

Base

$135,798

Bonus

$18,585

Other

$0

Deferred

$0

Nontaxable benefits

$0

Filer's total

$154,383
Trevor Turner

VP of Northeast

Total calculated

$196,668

From this org

$196,668

From related orgs

$0

Other

$0

Hours/week

40

Schedule J breakdown matched by us

Base

$146,847

Bonus

$49,821

Other

$0

Deferred

$0

Nontaxable benefits

$0

Filer's total

$196,668

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)

Schedule J, Part I, Line 5a Compensation contingent on revenues of the organization: Bonuses are awarded to employees, including officers, based on performance.
Schedule J, Part I, Line 7 Non-fixed payments: Amelia Nickerson, Matt Miller, Shelly Farrell, Kellie Brownlow, Trevor Turner, Elizabeth Henderson, Miguel Miranda, and Karima Rose 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.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

FIRST STEP STAFFING SUPPORT CORPORATION

501(c)(3) · STAFFING SUPPORT · GA · controlled entity

Directly controlled by FIRST STEP STAFFING INC

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 $20,334,674 · assets $0

Directly controlled by First Step Staffing Inc
First Step Staffing Los Angeles LLC co Dentons US LLP

Develop a reliable source of income for men, women and children · CA · income $11,777,547 · assets $0

Directly controlled by First Step Staffing Inc

Provenance

Return type: form_990
Tax year: 2025
Filed: 24 June 2026
IRS schema version: 2025v4.2
Source object: 202611759349300111

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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