2025-12-04T14:43:38-05:00 2025-06-30 450491842 BLANKENSHIP CPA GROUP PLLC 2672 NORTH MT JULIET RD MT JULIET TN 371228015 990 2024-07-01 620674974 FIRST STEPS INC FIRS 6152985619 1900 GRAYBAR LANE NASHVILLE TN 37215 HEATHER HIGGINS EXECUTIVE DIRECTOR 6156903091 2025-12-03 true true JESSICA FREEMAN CPA P01261457 6158891153 2025-12-03 2024 2025-03-06 01:10:19Z HEATHER HIGGINS 1900 GRAYBAR LANE NASHVILLE TN 37215 3558733 false X WWW.FIRSTSTEPSNASHVILLE.ORG X 1957 TN THE MISSION OF FIRST STEPS, INC. IS TO EDUCATE AND CARE FOR CHILDREN WITH SPECIAL NEEDS AND MEDICAL CONDITIONS ALONGSIDE THEIR TYPICALLY DEVELOPING PEERS IN INCLUSIVE ENVIRONMENTS AND SUPPORT THEIR FAMILIES. 13 13 70 33 0 2015258 1892857 1637453 1558143 44322 66105 2103 1616 3699136 3518721 0 0 2709373 2631508 0 175727 971371 810329 3680744 3441837 18392 76884 4363292 4488074 354011 284106 4009281 4203968 X FIRST STEPS PROVIDES EDUCATION AND THERAPEUTIC SERVICES FOR CHILDREN WITH SPECIAL NEEDS. AS A RESULT OF PARTICIPATING IN OUR SERVICES, CHILDREN MAKE SIGNIFICANT PROGRESS TOWARD DEVELOPMENTAL GOALS. WE CREATE STRONG PARTNERSHIPS WITH FAMILIES THAT BUILD FOUNDATIONS FOR THEIR LONG TERM SUCCESS. false false 2931254 1558143 SINCE 1957, FIRST STEPS HAS SERVED CHILDREN WITH SPECIAL NEEDS AND MEDICAL CONDITIONS WHILE SUPPORTING THEIR FAMILIES. WE SERVE FAMILIES FROM MANY DIFFERENT SOCIO-ECONOMIC BACKGROUNDS AND ETHNICITIES. OUR INCLUSIVE MCWHORTER FAMILY CHILDREN'S CENTER OFFERS FULL TIME CARE AND EDUCATION TO CHILDREN WITH SPECIAL NEEDS ALONGSIDE THEIR TYPICALLY DEVELOPING PEERS AGES SIX WEEKS TO FIVE YEARS. OUR STAFF IS HIGHLY TRAINED AND PROVIDES EACH CHILD THE INDIVIDUAL ATTENTION THEY NEED, RECOGNIZING THAT EACH CHILD HAS A DISTINCT SET OF STRENGTHS AND CHALLENGES. OUR STAFF REPORTS DAILY TO PARENTS AND CAREGIVERS VIA TEACHING STRATEGIES GOLD ON THEIR CHILD'S PROGRESS, WHILE PROVIDING TOOLS TO - CONTINUED ON SCHEDULE O 2931254 true true false false false false false false false true true false false false false false true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 20 0 true 70 true false false false false false true true false false false false false false X 13 13 false false false false false false false true true false false true true true true true true true false false TN X X X KARLA GARIG 6156903091 1900 GRAYBAR LANE NASHVILLE TN 37215 HEATHER HIGGINS EXECUTIVE DI 40.00 X 146735 0 6199 KARLA GARIG DIRECTOR OF 40.00 X 109475 0 6951 BEVERLY GRANT DIRECTOR OF 40.00 X 100162 0 1414 DREW WEISKOPF PRESIDENT 1.00 X X 0 0 0 ABHAY KARANDIKAR TREASURER 1.00 X X 0 0 0 RYAN KEITH SECRETARY 1.00 X X 0 0 0 HENNA CHAUDARY BOARD MEMBER 1.00 X 0 0 0 JAQUELINE DIXON BOARD MEMBER 1.00 X 0 0 0 CHRISTY FARRELL BOARD MEMBER 1.00 X 0 0 0 SCHAFER ROWE BOARD MEM. J 1.00 X 0 0 0 ERIC HOEFFLIN BOARD MEMBER 1.00 X 0 0 0 MEGAN KELLY BOARD MEMBER 1.00 X 0 0 0 BEN LEMLY BOARD MEMBER 1.00 X 0 0 0 KATES POTEMPA BOARD MEMBER 1.00 X 0 0 0 EJ RABELL BOARD MEMBER 1.00 X 0 0 0 KIRSTEN SCHRINER BOARD MEMBER 1.00 X 0 0 0 JORDAN SEE BOARD MEMBER 1.00 X 0 0 0 356372 14564 3 false true false 49825 1383378 459654 3059 1892857 PROGRAM SERVICE FEES 611600 1207462 1207462 THERAPY SERVICE FEES 624100 350681 350681 1558143 66105 66105 41628 49825 40012 1616 1616 3518721 1558143 67721 373611 123052 116394 134165 1940514 1812611 107536 20367 8955 7490 867 598 137851 115306 13339 9206 170577 142680 16506 11391 12255 12255 264256 258082 6174 21241 17650 3591 46810 38576 8234 150431 139561 10870 32196 32196 19108 16877 2231 74702 70582 4120 31348 29719 1629 SUPPLIES 69623 62255 7368 EQUIPMENT RENTAL & MAINTE 64761 55293 9468 DUES 19763 8624 11139 BAD DEBT EXPENSE 461 461 3374 239 3135 3441837 2931254 334856 175727 1020049 4127 295 968989 229589 234049 39625 36984 11704 13827 2752023 959750 1766645 1792273 1264135 1403342 31250 34483 4363292 4488074 145208 146271 27849 14401 180954 123434 354011 284106 X 3233838 3330158 775443 873810 4009281 4203968 4363292 4488074 76884 117803 X false true X true true true X 1973622 1543076 1709931 2015258 1892857 9134744 1973622 1543076 1709931 2015258 1892857 9134744 407813 8726931 11538 14485 16115 44322 66105 152565 1103 616 1719 9289028 7380281 0.93950 0.94400 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 806693 88683 895376 721538 85155 806693 659510 62028 721538 775086 -115576 659510 625197 149889 775086 0.03850 0.96150 false false 200000 200000 2510141 926816 1583325 41882 32934 8948 1792273 3664281 117803 40012 157815 3506466 12255 12255 3518721 3469594 40012 40012 3429582 12255 12255 3441837 SCHEDULE D, PAGE 2, PART V, LINE 4 CERTAIN ENDOWMENTS, DONATIONS AND TRUSTS ARE GOVERNED BY TERMS AND CONDITIONS PLACED ON THEM BY THEIR DONORS. THE BOARD RESERVES THE RIGHT TO TRANSFER FUNDS FROM THE ENDOWMENTS FOR SPECIFIC USES SUBJECT TO BANK COVENANTS AND THE WRITTEN UNDERSTANDING OF THE DONORS REGARDING THE USES OF THESE TRANSFERRED FUNDS. ANY MATERIAL TRANSFERS OF FUNDS FROM ENDOWMENTS ARE APPROVED BY THE FINANCE COMMITTEE OR THE BOARD. IN ANY EVENT, THE BOARD IS NOTIFIED OF SUCH TRANSFERS. SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENT EXPENSES NETTED AGAINST REVENUE PER 990 40,012 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT EXPENSES NETTED AGAINST REVENUE PER 990 40,012 SCHEDULE D, PAGE 4, PART XIII INCOME TAXES THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC), AND THE ORGANIZATION IS CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION AS DEFINED IN SECTION 509(A) OF THE IRC. THEREFORE, NO PROVISION FOR FEDERAL INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION FOLLOWS FASB ASC GUIDANCE CONCERNING THE ACCOUNTING FOR INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THIS GUIDANCE PRESCRIBES A MINIMUM PROBABILITY THRESHOLD THAT A TAX POSITION MUST MEET BEFORE A FINANCIAL STATEMENT BENEFIT IS RECOGNIZED. THE MINIMUM THRESHOLD IS DEFINED AS A TAX POSITION THAT IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ORGANIZATION DOES NOT BELIEVE THERE ARE ANY UNCERTAIN TAX POSITIONS AT JUNE 30, 2025 AND 2024. ADDITIONALLY, THE ORGANIZATION HAS NOT RECOGNIZED ANY TAX RELATED INTEREST AND PENALTIES IN THE ACCOMPANYING FINANCIAL STATEMENTS. VINO 75812 40059 35753 4500 21648 8772 RUN.WALK.ROLL 13370 9720 3650 525 1871 89182 49779 39403 4500 21648 525 10643 37316 2087 false false false false false false false false false HEATHER HIGGINS EXECUTIVE DIRECTOR 140735 6000 1489 4710 152934 FORM 990 - ORGANIZATION'S MISSION FIRST STEPS PROVIDES EDUCATION AND THERAPEUTIC SERVICES FOR CHILDREN WITH SPECIAL NEEDS. AS A RESULT OF PARTICIPATING IN OUR SERVICES, CHILDREN MAKE SIGNIFICANT PROGRESS TOWARD DEVELOPMENTAL GOALS. WE CREATE STRONG PARTNERSHIPS WITH FAMILIES THAT BUILD FOUNDATIONS FOR THEIR LONG TERM SUCCESS. FORM 990, PART III FIRST ACCOMPLISHMENT SINCE 1957, FIRST STEPS HAS SERVED CHILDREN WITH SPECIAL NEEDS AND MEDICAL CONDITIONS WHILE SUPPORTING THEIR FAMILIES. WE SERVE FAMILIES FROM MANY DIFFERENT SOCIO-ECONOMIC BACKGROUNDS AND ETHNICITIES. OUR INCLUSIVE MCWHORTER FAMILY CHILDREN'S CENTER OFFERS FULL TIME CARE AND EDUCATION TO CHILDREN WITH SPECIAL NEEDS ALONGSIDE THEIR TYPICALLY DEVELOPING PEERS AGES SIX WEEKS TO FIVE YEARS. OUR STAFF IS HIGHLY TRAINED AND PROVIDES EACH CHILD THE INDIVIDUAL ATTENTION THEY NEED, RECOGNIZING THAT EACH CHILD HAS A DISTINCT SET OF STRENGTHS AND CHALLENGES. OUR STAFF REPORTS DAILY TO PARENTS AND CAREGIVERS VIA TEACHING STRATEGIES GOLD ON THEIR CHILD'S PROGRESS, WHILE PROVIDING TOOLS TO CONTINUE TO WORK ON SKILLS IN THEIR HOME ENVIRONMENT. FIRST STEPS PROVIDES OUR CHILDREN WITH A CURRICULUM RICH IN LITERACY AND DEVELOPMENTAL SKILLS THAT PROVIDE A STRONG FOUNDATION FOR ACHIEVEMENT LATER IN LIFE. THE FIRST STEPS COMMUNITY OUTREACH PROGRAM CONSISTS OF SKILLED DEVELOPMENTAL THERAPISTS THAT TRAVEL TO A CHILD'S HOME, CHILDCARE CENTER OR OTHER NATURAL SETTING TO SPEND TIME EACH WEEK IN PLAY BASED INTERVENTIONS GEARED TOWARDS THE CHILD'S GOALS. WORKING WITH PARENTS AND OTHER CAREGIVERS IN THESE NATURAL SETTINGS AND COACHING THEM TO UTILIZE THESE TECHNIQUES IS AN IMPORTANT PART OF THIS PROGRAM. THE AYUNDANDO NINOS (HELPING CHILDREN) PROGRAM IS A PART OF THE COMMUNITY OUTREACH PROGRAM THAT WORKS WITH CHILDREN FROM LATINO FAMILIES AS WELL AS OTHER CULTURES, OFFERING INTERPRETERS TO ASSIST IN COMMUNICATING WITH CAREGIVERS. WE PRIDE OURSELVES IN OFFERING THE VERY BEST TRAINING TO OUR STAFF TO ENSURE THAT WE ARE ABREAST OF NEW TECHNIQUES AND EVALUATION TOOLS TO ENSURE EACH CHILD RECEIVES THE VERY BEST. OUR THERAPY PROGRAM OFFERS OCCUPATIONAL, SPEECH/LANGUAGE, PHYSICAL, AND FEEDING THERAPIES TO CHILDREN UP TO AGE 12 IN OUR MCWHORTER FAMILY CHILDREN'S CENTER. OVER THE PAST YEAR, MORE THAN 5,497 THERAPY SESSIONS WERE PROVIDED. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE. ANY QUESTIONS ARE DISCUSSED WITH THE ORGANIZATION'S AUDITORS. THE DRAFT OF THE 990 IS THEN DISTRIBUTED TO ALL BOARD MEMBERS FOR THEIR REVIEW AND QUESTIONS. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED EACH YEAR, USUALLY DURING THE FIRST OR SECOND BOARD MEETING OF THE YEAR. THE REVIEW AND BOARD ACKNOWLEDGMENT IS DOCUMENTED IN THE BOARD MINUTES. FORM 990, PAGE 6, PART VI, LINE 15A ALL STAFF PARTICIPATE IN A 90 DAY REVIEW AFTER BEING HIRED. PERFORMANCE REVIEWS ARE CONDUCTED ANNUALLY BY THE EMPLOYEE'S IMMEDIATE SUPERVISOR. THE EXECUTIVE DIRECTOR'S REVIEW IS CONDUCTED BY THE BOARD PRESIDENT. MONITORING OF PERFORMANCE STANDARDS IS ONGOING THROUGHOUT THE FISCAL YEAR. COMPENSATION IS EXAMINED EACH YEAR BY UTILIZING INDEPENDENT SURVEY DATA THAT ALLOWS US TO EXAMINE COMPENSATIONS AT SIMILAR AGENCIES. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST.