1St C O R P Services Inc

Nonprofit profile at a glance

EIN
311627005
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Columbus, OH, USA
Phone
6142976420
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Human Services N.E.C.

Reported finances

Revenue
$1,014,480
Expenses
$930,127
Assets
$578,758
Liabilities
$74,282

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • BRITTANY MCCOY (EXECUTIVE DIRECTOR)
  • LYNN NICHOLS (PRESIDENT)

Highest reported compensation

  • BRITTANY MCCOY (EXECUTIVE DIRECTOR): $89,337 total reported compensation
  • CHRIS CRABTREE (COO): $71,606 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

1st corp services is a voluntary professional payeeship program. Our money managing services assist mental health and developmentally disabled individuals who collect income from the social security administration. In addition, we complete all social security administration paperwork and provide benefit analysis.

What it reported doing in 2025

General program - financial counseling and representing payeeship for those individuals in the community who receive social securty income and are required to have a representative payee.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 83
  • Accountability: 28
  • Sustainability: 40
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.6%; rating input score 61
  • Program expense ratio: 66.1%; rating input score 66
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 33.3%; rating input score 33; 13th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.3%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 0.62; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 17.3%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: -25.3% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -24.1% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -6.6% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 60.6% of revenue deployed · 66.1% of spending went to programs
  • Governance: 1 of 3 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $614K in reported program spending
  • Leadership: top reported pay $89K · 3 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 12 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Independent voting board scored 33/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 53/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 20/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.