2024-05-15T08:02:05-05:00 2023-06-30 440160260 FORVIS LLP 500 RIDGEFIELD COURT ASHEVILLE NC 28806 990 2022-07-01 561161072 FIRST STEP FARM OF WNC INC FIRS 8286670587 PO BOX 1450 CANDLER NC 28715 J MICHAEL PLEMMONS EXECUTIVE DIRECTOR 8286670587 2024-05-15 1 J MICHAEL PLEMMONS 999009999 1 AMY BIBBY P00445891 8282542254 2024-04-30 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z J MICHAEL PLEMMONS PO BOX 1450 CANDLER NC 28715 1796630 0 X WWW.FIRSTSTEPFARMWNC.ORG X 1976 NC REHABILITATION OF RESIDENTS WITH SUBSTANCE AND ALCOHOL ABUSE PROBLEMS 8 8 75 0 0 0 219121 14806 1366961 1250554 -1148 506 489638 232825 2074572 1498691 0 0 0 0 1041035 1051377 0 0 0 658866 701214 1699901 1752591 374671 -253900 3738223 3574826 1532324 1622827 2205899 1951999 REHABILITATION OF RESIDENTS WITH SUBSTANCE AND ALOCHOL ABUSE PROBLEMS 0 0 1495633 1412144 THE FARM PROVIDES REHABILITATION THERAPY FOR RESIDENTS WITH ALCOHOL AND SUBSTANCE ABUSE PROBLEMS. RESIDENTS LIVE AND WORK ON THE FARM AND RECEIVE COUNSELING AND THERAPY. RESIDENT CAPACITY IS 37. 1495633 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 75 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 0 0 NC X SHEILA K AMMONS 8286670587 PO BOX 1450 CANDLER NC 28715 J SCOTT HUGHES CHAIRMAN 1.00 X X 0 0 0 BUZZY CANNADY VICE CHAIRMAN 1.00 X X 0 0 0 LAURA C OWENBY SECRETARY/TREASURER 1.00 X X 0 0 0 JAMES CRAWFORD BOARD MEMBER 1.00 X 0 0 0 MAX DECKLEVER BOARD MEMBER 1.00 X 0 0 0 MCKENZIE KOON BOARD MEMBER 1.00 X 0 0 0 STEVE METCALF BOARD MEMBER 1.00 X 0 0 0 NATHAN RAMSEY BOARD MEMBER 1.00 X 0 0 0 J MICHAEL PLEMMONS EXECUTIVE DIRECTOR 20.00 X 54833 0 0 54833 0 0 0 0 0 0 0 900 13906 14806 RESIDENTS FEES 900099 1111942 1111942 FEES FOR SERVICE 900099 92218 92218 FOOD STAMPS 900099 46394 46394 1250554 506 506 459529 297939 161590 161590 INSURANCE PROCEEDS 900099 46469 46469 MISCELLANEOUS 900099 24766 24766 71235 1498691 1412144 0 71741 54833 54833 741758 688772 52986 53051 42571 10480 144978 127580 17398 56757 48616 8141 47491 6463 41028 4417 4417 162599 136789 25810 153606 137739 15867 102 102 3012 2982 30 14533 14533 121609 120758 851 77978 74437 3541 FOOD EXPENSE 101600 101600 MISCELLANEOUS 13039 6098 6941 DRUG TESTING 1228 1228 1752591 1495633 256958 0 24453 33206 551357 331082 4907 1081 90775 102432 6891 6060 5021815 1972792 3048780 3049023 2327 4607 8733 47335 3738223 3574826 75023 96807 277985 277986 22256 30014 1157060 1180632 0 37388 1532324 1622827 X 2205899 1951999 2205899 1951999 3738223 3574826 -253900 0 X X 0 1 X 1 0 X 35867 109657 22972 219121 14806 402423 46345 46700 56639 64641 46394 260719 82212 156357 79611 283762 61200 663142 663142 141 740 206 81 506 1674 2267 4109 32915 331631 71235 442157 1106973 8443321 0.59910 0.63620 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 597823 597823 3484978 1554057 1930921 939014 418735 520279 3049023 LEASE LIABILITY - OPERATING LEASE 37388 37388 X 1498691 0 1498691 0 1498691 1752591 0 1752591 0 1752591 PART X, LINE 2: THE FARM IS INCORPORATED AS A NON-PROFIT CORPORATION UNDER THE LAWS OF THE STATE OF NORTH CAROLINA. IT HAS QUALIFIED FOR EXEMPTION FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC".) ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE CONSOLIDATED FINANCIAL STATEMENTS. IN ADDITION, THE FARM QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTIONS UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER THAT CODE. THE FARM FOLLOWS THE PROVISIONS OF FASB ACCOUNTING STANDARDS CODIFICATION ("ASC") 740 IN ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. UNDER ASC 740, THE FARM ANALYZES TAX POSITIONS TAKEN, INCLUDING THOSE RELATED TO THE REQUIREMENTS SET FORTH IN IRC SEC. 501(C) TO QUALIFY AS A TAX-EXEMPT ORGANIZATION, ACTIVITIES PERFORMED BY VOLUNTEERS AND BOARD MEMBERS, THE REPORTING OF UNRELATED BUSINESS INCOME, AND ITS STATUS AS A TAX-EXEMPT ORGANIZATION UNDER NORTH CAROLINA STATE STATUTE. THE FARM IS UNAWARE OF ANY POTENTIAL FINANCIAL IMPACT ARISING FROM UNCERTAIN TAX POSITIONS. FORM 990, PART VI, SECTION B, LINE 11B THE RETURN WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM WITH INFORMATION PROVIDED BY MANAGEMENT. THE FORM 990 WAS PROVIDED TO EACH VOTING BOARD MEMBER FOR DISCUSSION AND COMMENT BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION CONDUCTS AN ANNUAL REVIEW OF ALL POLICIES WITH OFFICERS, DIRECTORS, AND KEY EMPLOYEES AND REQUIRES THEM TO REPORT POSSIBLE CONFLICTS. THE ORGANIZATION REVIEWS RESPONSES AND TAKES APPROPRIATE ACTION TO AVOID CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTORS COMPENSATION IS SET AND REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 18 IN ADDITION, RECENT FILINGS OF THE FORM 990 ARE AVAILABLE ONLINE AT WWW.GUIDESTAR.ORG. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S ADMINISTRATIVE OFFICE. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FSF LLC 1513 SMOKY PARK HIGHWAY CANDLER NC 28715 204928252 VOCATIONAL TRAINING NC 2834 2397 N/A