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Nonprofit · EIN 31-1328492

FIRST STEP HOME INC

Tax-exempt · CINCINNATI, OH 45206

Financials

$4.3M$3.9M2023$4.4M$3.9M2024
Revenue Expenses · by fiscal year end
Financials of FIRST STEP HOME INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$4,440,362$3,929,029$511,333$6,258,881$485,691$5,773,190
June 30, 2024990$4,271,206$3,898,896$372,310$5,733,528$510,909$5,222,619
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$2,503,722
of which government grants
$1,452,050
Program service revenue
$1,898,144
Investment income
$38,496
Net gain from sales of assets
$4,311
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$280,587
Other salaries and wages
$1,862,992
Salaries, compensation and benefits (total)
$2,651,424
Professional fundraising fees
$0
Legal fees
$290
Accounting fees
$46,602
Occupancy
$325,364
Travel
$13,541
Depreciation
$229,414
Program services (functional)
$2,674,734
Management and general (functional)
$1,158,345
Fundraising (functional)
$95,950

Balance sheet and other

Total assets, start of year
$5,733,528
Total assets, end of year
$6,258,881
Total liabilities, end of year
$485,691
Net assets, end of year
$5,773,190
Land, buildings and equipment
$3,751,561
Publicly traded securities
$977,495
Net assets without donor restrictions
$5,773,190
Gross receipts
$4,964,940
Employees
52
Volunteers
50
Year formed
1990
State of legal domicile
OH

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended June 30, 2025, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
CASSIDY LEKANPRESIDENT/CEO (TO 08/24)
Officer
40$99,211$10,705
JANE BENEFIELDIR. OF FINANCE
Officer
40$84,787$12,507
MORGAN GIBSONPRESIDENT/CEO (FROM 08/24)
Officer
40$51,321$11,670
ANGIE HATERTRUSTEE/CHAIRPERSON
Trustee or director, Officer
3$0$0
SARA BREIELTRUSTEE/VICE CHAIRPERSON
Trustee or director, Officer
3$0$0
HUGH O'DONNELLTRUSTEE/SECRETARY
Trustee or director, Officer
2$0$0
GINA CROWLEYTRUSTEE/TREASURER
Trustee or director, Officer
2$0$0
JEREL COLEMANTRUSTEE
Trustee or director
2$0$0
CAMERON FOSTERTRUSTEE
Trustee or director
2$0$0
MAUREEN HEEKINTRUSTEE
Trustee or director
2$0$0
JEFFREY HENDRICKSTRUSTEE
Trustee or director
2$0$0
ROB MORANDTRUSTEE
Trustee or director
2$0$0
ERIC STUHLDREHERTRUSTEE
Trustee or director
2$0$0
ELIZABETH TUCK ESQTRUSTEE
Trustee or director
2$0$0
STEPHEN G VOLLMER JRTRUSTEE
Trustee or director
2$0$0
3 more people on this return
NameTitleHours / weekCompensation
CAROLE MONTROUE MILESTRUSTEE (TO 09/2024)
Trustee or director
2$0
GREG EBELTRUSTEE (TO 09/2024)
Trustee or director
2$0
MARY SCHWADERERTRUSTEE (TO 05/2025)
Trustee or director
2$0
990 for the year ended June 30, 2024: 15 people
NameTitleHours / weekCompensationOther / benefits
CASSIDY LEKANPRESIDENT/CEO
Officer
40$120,299$10,668
JANE BENEFIELDIR OF FINANCE
Officer
40$76,512$7,713
CAMERON FOSTERTRUSTEE
Trustee or director
2$0$0
CAROLE MONTROUE MILESTRUSTEE
Trustee or director
2$0$0
GREG EBELTRUSTEE
Trustee or director
2$0$0
JEFFREY HENDRICKS ESQTRUSTEE
Trustee or director
2$0$0
JEREL COLEMONTRUSTEE
Trustee or director
2$0$0
M MAUREEN HEEKINTRUSTEE
Trustee or director
2$0$0
MARY SCHWADERERTRUSTEE
Trustee or director
2$0$0
ROBERT MORANDTRUSTEE
Trustee or director
2$0$0
SARA BREIELTRUSTEE
Trustee or director
2$0$0
ANGIE HATERTRUSTEE/VICE CHAIRPERSON
Trustee or director, Officer
3$0$0
BRENT DAPPERTRUSTEE/CHAIRPERSON
Trustee or director, Officer
3$0$0
HUGH O'DONNELL ESQTRUSTEE/SECRETARY
Trustee or director, Officer
2$0$0
STEPHEN VOLLMER JRTRUSTEE/TREASURER
Trustee or director, Officer
2$0$0

Address and contacts

Address (IRS master file)
2203 FULTON AVE, CINCINNATI, OH 45206-2504
In care of
% DAVID NUSCHER
Principal officer (990 for 2024)
MORGAN GIBSON, 2211 FULTON AVENUE, CINCINNATI, OH 45206
Signed the 990
MORGAN GIBSON, PRESIDENT/CEO
Phone
(513) 961-4663
Return prepared by
CHERRY BEKAERT ADVISORY LLC

Mission

TO CREATE COMPASSIONATE PATHWAYS FOR WOMEN'S ADDICTION RECOVERY THROUGH AN INTEGRATED CONTINUUM OF SERVICES TO ACHIEVE SELF-SUFFICIENCY.

990 for the year ended June 30, 2025

Program accomplishments

  • RESIDENTIAL TREATMENT: FIRST STEP HOME IS THE ONLY RESIDENTIAL TREATMENT FACILITY FOR WOMEN IN SOUTHWEST OHIO THAT ALLOWS WOMEN TO UNDERGO TREATMENT WHILE ALLOWING THEIR CHILDREN, UNDER THE AGE OF 12, TO LIVE WITH THEM. DURING FISCAL YEAR 2025, 159 WOMEN WERE ADMITTED TO FSH'S RESIDENTIAL PROGRAM. SEVEN BABIES WERE BORN DRUG-FREE TO CLIENTS DURING TREATMENT.DURING THIS PERIOD, 45% OF OUR CLIENTS WERE DIAGNOSED WITH OPIATE ADDICTION. THIS IS A SLIGHT DECREASE FROM THE PAST FEW YEARS, BUT WE ARE SEEING INCREASES IN THE USE OF STIMULANTS SUCH AS METHAMPHETAMINES, COCAINE AND ALCOHOL. THE AVERAGE AGE OF THE WOMEN WAS 37 AND WE PROVIDED THEM WITH 3,631 NIGHTS OF ROOM AND BOARD. ADDITIONALLY, WE PROVIDED 394 NIGHTS OF ROOM AND BOARD TO THE CHILDREN WHO ACCOMPANIED THEIR MOTHERS DURING TREATMENT. OUR RESIDENTIAL SERVICES INCLUDED 169 HOURS OF INDIVIDUAL COUNSELING AND 523 HOURS OF CASE MANAGEMENT.
    Expenses $1,689,428 · revenue $949,072
  • OUTPATIENT TREATMENT: OUR TYPICAL CLIENT BEGINS THEIR TREATMENT IN OUR RESIDENTIAL PROGRAM AND THEN MOVES TO OUTPATIENT AS THEY ARE STABILIZED IN THEIR ADDICTION TREATMENT. OUTPATIENT TREATMENT: MOST FSH CLIENTS BEGIN TREATMENT IN THE RESIDENTIAL PROGRAM & MOVE TO OUTPATIENT ONCE STABILIZED & APPROPRIATE FOR A LOWER LEVEL OF CARE. THERE ARE TWO LEVELS OF CARE IN OUTPATIENT TREATMENT: INTENSIVE AND NON-INTENSIVE. DURING FISCAL YEAR 2025, 109 WOMEN RECEIVED OUTPATIENT SERVICES, AND SUPPORTIVE RECOVERY HOUSING IS AVAILABLE FOR ALL WOMEN RECEIVING OUTPATIENT TREATMENT. ALMOST ALL WOMEN IN THE INTENSIVE PROGRAM RESIDE IN ON-SITE RECOVERY HOUSING. WOMEN WHO RECEIVE NON-INTENSIVE OUTPATIENT SERVICES MAY CONTINUE TO LIVE IN ONE OF OUR SOBER HOUSES, THOUGH SOME CHOOSE TO LIVE OFF-SITE. THE NUMBER OF RECOVERY HOUSING BED DAYS FOR WOMEN DURING THIS PERIOD WAS 16,684, WHILE 6,627 BED DAYS WERE PROVIDED FOR THE CHILDREN LIVING WITH THEIR MOTHERS. ADDITIONALLY, DURING FY 2025, THE OUTPATIENT SERVICES PROVIDED 564 HOURS OF CASE MANAGEMENT AND 479 HOURS OF INDIVIDUAL THERAPY TO FSH CLIENTS, WHICH HELPED THEM COPE WITH THEIR ADDICTION AND ACHIEVE LONG-TERM RECOVERY.
    Expenses $985,306 · revenue $949,072

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
31-1328492
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1992
Accounting year ends
June
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P70Z)
Assets (IRS master file)
$6,258,881
Income (IRS master file)
$4,964,940

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025–––IRS
990June 2024–––IRS
990June 2023$4,386,754$4,895,315$5,810,964IRS
990June 2022$4,860,052$4,966,757$6,580,498IRS
990June 2021–––IRS
990June 2020–––IRS
990June 2019–––IRS
990June 2018–––IRS

990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.

Questions about FIRST STEP HOME INC

What is the EIN of FIRST STEP HOME INC?
The employer identification number (EIN) of FIRST STEP HOME INC is 31-1328492.
Is FIRST STEP HOME INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1992.
Are donations to FIRST STEP HOME INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does FIRST STEP HOME INC file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of FIRST STEP HOME INC due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did FIRST STEP HOME INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2025.
Who is the principal officer of FIRST STEP HOME INC?
The 990 for the year ended June 30, 2025 names MORGAN GIBSON.
Who are the officers and directors of FIRST STEP HOME INC?
The 990 for the year ended June 30, 2025 lists 18 people; 3 received compensation from the organization, the highest $99,211 (CASSIDY LEKAN, PRESIDENT/CEO (TO 08/24)).
How much revenue does FIRST STEP HOME INC have?
On its 990 for the year ended June 30, 2025 it reported revenue of $4,440,362, expenses of $3,929,029 and total assets of $6,258,881 at year end.

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