Nonprofit · EIN 56-1161072
FIRST STEP FARM OF WNC INC
Tax-exempt · CANDLER, NC 28715
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $1,393,489 | $1,735,618 | -$342,129 | $3,252,125 | $1,528,303 | $1,723,822 |
| June 30, 2024 | 990 | $1,877,735 | $1,763,783 | $113,952 | $3,628,579 | $1,562,628 | $2,065,951 |
| June 30, 2023 | 990 | $1,498,691 | $1,752,591 | -$253,900 | $3,574,826 | $1,622,827 | $1,951,999 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $21,355
- of which government grants
- $3,329
- Program service revenue
- $1,263,776
- Investment income
- $5,983
- Net income from sales of inventory
- $91,548
- Other revenue
- $102,375
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $55,624
- Other salaries and wages
- $722,485
- Salaries, compensation and benefits (total)
- $1,003,490
- Professional fundraising fees
- $0
- Occupancy
- $143,308
- Depreciation
- $121,753
- Program services (functional)
- $1,449,465
- Management and general (functional)
- $286,153
Balance sheet and other
- Total assets, start of year
- $3,628,579
- Total assets, end of year
- $3,252,125
- Total liabilities, end of year
- $1,528,303
- Net assets, end of year
- $1,723,822
- Land, buildings and equipment
- $2,845,580
- Net assets without donor restrictions
- $1,723,822
- Gross receipts
- $1,698,231
- Employees
- 14
- Volunteers
- 8
- Year formed
- 1976
- State of legal domicile
- NC
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| J MICHAEL PLEMMONS | EXECUTIVE DIRECTOR Officer | 20 | $53,296 |
| BUZZY CANNADY | VICE CHAIRMAN Trustee or director, Officer | 1 | $0 |
| J SCOTT HUGHES | CHAIRMAN Trustee or director, Officer | 1 | $0 |
| LAURA C OWENBY | SECRETARY/TREASURER Trustee or director, Officer | 1 | $0 |
| Jerry Vehaun | BOARD MEMBER Trustee or director | 1 | $0 |
| McKenzie Koon | BOARD MEMBER Trustee or director | 1 | $0 |
| Nathan Ramsey | BOARD MEMBER Trustee or director | 1 | $0 |
| Sandra Kilgore | BOARD MEMBER Trustee or director | 1 | $0 |
| Steve Metcalf | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| J MICHAEL PLEMMONS | EXECUTIVE DIRECTOR Officer | 20 | $57,850 | $15,240 |
| BUZZY CANNADY | VICE CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| J SCOTT HUGHES | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| LAURA C OWENBY | SECRETARY/TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| Jerry Vehaun | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| McKenzie Koon | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| Nathan Ramsey | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| Sandra Kilgore | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| Steve Metcalf | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| J MICHAEL PLEMMONS | EXECUTIVE DIRECTOR Officer | 20 | $54,833 |
| J SCOTT HUGHES | CHAIRMAN Trustee or director, Officer | 1 | $0 |
| BUZZY CANNADY | VICE CHAIRMAN Trustee or director, Officer | 1 | $0 |
| LAURA C OWENBY | SECRETARY/TREASURER Trustee or director, Officer | 1 | $0 |
| JAMES CRAWFORD | BOARD MEMBER Trustee or director | 1 | $0 |
| MAX DECKLEVER | BOARD MEMBER Trustee or director | 1 | $0 |
| MCKENZIE KOON | BOARD MEMBER Trustee or director | 1 | $0 |
| STEVE METCALF | BOARD MEMBER Trustee or director | 1 | $0 |
| NATHAN RAMSEY | BOARD MEMBER Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1450, CANDLER, NC 28715-1450
- Principal officer (990 for 2024)
- J MICHAEL PLEMMONS, PO Box 1450, Candler, NC 28715
- Signed the 990
- J Michael Plemmons, Executive Director
- Phone
- (828) 667-0587
- Website
- WWW.FIRSTSTEPFARMWNC.ORG
- Return prepared by
- Forvis Mazars LLP
Mission
REHABILITATION OF RESIDENTS WITH SUBSTANCE AND ALOCHOL ABUSE PROBLEMS
Program accomplishments
- 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.Expenses $1,449,465 · revenue $1,263,776
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 56-1161072
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1979
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mental health and crisis intervention (F22Z)
- Assets (IRS master file)
- $3,252,125
- Income (IRS master file)
- $1,698,231
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $1,393,489 | $1,735,618 | $3,252,125 | IRS |
| 990 | June 2024 | $1,877,735 | $1,763,783 | $3,628,579 | IRS |
| 990 | June 2023 | $1,498,691 | $1,752,591 | $3,574,826 | XML |
| 990 | June 2022 | $2,074,572 | $1,699,901 | $3,738,223 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 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 (search EIN 56-1161072).
Questions about FIRST STEP FARM OF WNC INC
- What is the EIN of FIRST STEP FARM OF WNC INC?
- The employer identification number (EIN) of FIRST STEP FARM OF WNC INC is 56-1161072.
- Is FIRST STEP FARM OF WNC INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1979.
- Are donations to FIRST STEP FARM OF WNC INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FIRST STEP FARM OF WNC 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 FARM OF WNC 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 FARM OF WNC 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 FARM OF WNC INC?
- The 990 for the year ended June 30, 2025 names J MICHAEL PLEMMONS.
- Who are the officers and directors of FIRST STEP FARM OF WNC INC?
- The 990 for the year ended June 30, 2025 lists 9 people; 1 received compensation from the organization, the highest $53,296 (J MICHAEL PLEMMONS, EXECUTIVE DIRECTOR).
- How much revenue does FIRST STEP FARM OF WNC INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $1,393,489, expenses of $1,735,618 and total assets of $3,252,125 at year end.
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All nonprofits in CANDLER · North Carolina · Mental health and crisis intervention