1St Step Male Diversion Program Inc

Overview

Mission

Our goal is to stop the school to prison pipeline for young men by providing necessary survival skills and services, facilitating the need for career opportunities and instilling positive behavior change.

What it reported doing in 2025

The program is making strides to relieve prison overcrowding and returning young men ages 18 - 30 back from a life of crime to being productive citizens in the communities they live. We have a 92% success rate of program graduates moving on to lead successful lives and not returning to prison. The program has 25 enrollees and nearly half support a family. Saved Oklahoma taxpayers over 3.3 million dollars in incarceration cost

Operating model

Revenue model
Donor-supported. 75% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

Nonprofit profile at a glance

EIN
300934609
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Headquarters
Tulsa, OK, USA
Phone
9183670641
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Crime, Legal Related N.E.C.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 85
  • Accountability: 90
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78%; rating input score 78
  • Program expense ratio: 69.3%; rating input score 69
  • Fundraising efficiency: $27.3 raised per $1 spent on fundraising; rating input score 61; 61st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 11th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 65th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.2%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 1.8; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 10.5%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 4.6% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: 4.2% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 14.1% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 78% of revenue deployed · 69.3% of spending went to programs
  • Governance: 18 of 18 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $391K in reported program spending
  • Leadership: top reported pay $59K · 18 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 7 annual filings from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Leadership & pay

18 people listed

Highest reported compensation

  • DAVID C PHILLIPS (EXECUTIVE DIRECTOR): $59,375 total reported compensation

Source: IRS Form 990. Selected filing: FY2025.