Nonprofit · EIN 84-4176086
FRESH START SOBER LIVING PROGRAMS
Tax-exempt · COLUMBIA, MO 65203
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,040,363 | $926,773 | $113,590 | $150,551 | $0 | $150,551 |
| December 31, 2024 | 990 | $939,584 | $916,156 | $23,428 | $36,961 | $0 | $36,961 |
| December 31, 2023 | 990 | $635,836 | $650,056 | -$14,220 | $13,533 | $0 | $13,533 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,040,363
- of which government grants
- $1,040,363
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $193,714
- Professional fundraising fees
- $0
- Occupancy
- $39,900
- Program services (functional)
- $666,279
- Management and general (functional)
- $260,494
Balance sheet and other
- Total assets, start of year
- $36,961
- Total assets, end of year
- $150,551
- Total liabilities, end of year
- $0
- Net assets, end of year
- $150,551
- Gross receipts
- $1,040,363
- Employees
- 7
- Volunteers
- 0
- Year formed
- 2019
- State of legal domicile
- MO
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Stephen Korcak | Director Trustee or director | 0.5 | $0 |
| Ana Ortiz | Director Trustee or director | 0.5 | $0 |
| Yolanda Day | Director Trustee or director | 0.5 | $0 |
| Masood Heidari | Director Trustee or director | 0.5 | $0 |
| Louis Henry | Director Trustee or director | 0.5 | $0 |
| Cindy Higgins | Director Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Stephen Korcak | Director Trustee or director | 0.5 | $0 |
| Ana Ortiz | Director Trustee or director | 0.5 | $0 |
| Yolanda Day | Director Trustee or director | 0.5 | $0 |
| Masood Heidari | Director Trustee or director | 0.5 | $0 |
| Louis Henry | Director Trustee or director | 0.5 | $0 |
| Cindy Higgins | Director Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Stephen Korcak | Director Trustee or director | 0.5 | $0 |
| Ana Ortiz | Director Trustee or director | 0.5 | $0 |
| Yolanda Day | Director Trustee or director | 0.5 | $0 |
| Masood Heidari | Director Trustee or director | 0.5 | $0 |
| Louis Henry | Director Trustee or director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 1101 GRAND AVE, COLUMBIA, MO 65203-4027
- In care of
- % JAMES BAYLESS
- Mailing address (990-N for 2021)
- 1101 Grand Ave, Columbia MO 65203
- Principal officer (990 for 2025)
- James Bayless, P O Box 161, Columbia, MO 65205
- Principal officer (990-N for 2021)
- James Bayless, 5678 Maple Ct, COLUMBIA MO 65202
- Signed the 990
- James Bayless, Incorporator
- Phone
- (573) 489-4640
- Website
- www.freshstartcomo.com
Mission
Provide Recovery Housing and Recovery Support Services to persons recovering from substance use addiction.
Program accomplishments
- The organization received 1,040,363 in revenue and expended 666,279 in providing housing and recovery support services in 2024.Expenses $666,279 · revenue $10,403,630
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 84-4176086
- 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
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mental health and crisis intervention (F33)
- Assets (IRS master file)
- $150,551
- Income (IRS master file)
- $1,040,363
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,040,363 | $926,773 | $150,551 | IRS |
| 990 | December 2024 | $939,584 | $916,156 | $36,961 | IRS |
| 990 | December 2023 | $635,836 | $650,056 | $13,533 | XML |
| 990 | December 2022 | $549,895 | $524,127 | $27,753 | IRS |
| 990-N for 2021 Officer: James Bayless | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: James Bayless | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
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 84-4176086).
Questions about FRESH START SOBER LIVING PROGRAMS
- What is the EIN of FRESH START SOBER LIVING PROGRAMS?
- The employer identification number (EIN) of FRESH START SOBER LIVING PROGRAMS is 84-4176086.
- Is FRESH START SOBER LIVING PROGRAMS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to FRESH START SOBER LIVING PROGRAMS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRESH START SOBER LIVING PROGRAMS 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 FRESH START SOBER LIVING PROGRAMS due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRESH START SOBER LIVING PROGRAMS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FRESH START SOBER LIVING PROGRAMS?
- The 990 for the year ended December 31, 2025 names James Bayless.
- Who are the officers and directors of FRESH START SOBER LIVING PROGRAMS?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does FRESH START SOBER LIVING PROGRAMS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,040,363, expenses of $926,773 and total assets of $150,551 at year end.
Other nonprofits in COLUMBIA
- HERIFORD HOUSE FOUNDATION EIN 88-0753153 · last filed 990 for 2025
- MAGNOLIAS MINISTRIES EIN 92-0667180 · last filed 990 for 2025
- HEARTSPACE CLINIC EIN 81-0810970 · last filed 990 for 2025
- GUARDIAN HILLS VETERANS HEALING CENTER EIN 83-1392836 · last filed 990 for 2025
- MIDWEST CONSORTIUM ON PROBLEM GAMBLING AND SUBSTANCE ABUSE EIN 85-3581986 · last filed 990 for 2025
- RECLAIM ME EIN 85-1195052 · last filed 990-N for 2025
- CHILDRENS GROVE EIN 47-5080774 · last filed 990-EZ for 2025
- INTERNATIONAL MEDICAL & EDUCATIONAL FOUNDATION EIN 43-1814910 · last filed 990 for 2024
All nonprofits in COLUMBIA · Missouri · Mental health and crisis intervention