First Step a Response to Domestic Violence Inc

Nonprofit profile at a glance

EIN
510243177
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-EZ 2009
Location
Harrisonburg, VA, USA
Phone
5404340295
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Family Violence Shelters

Official website

Reported finances

Revenue
$705,807
Expenses
$853,640
Assets
$173,399
Liabilities
$11,514

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • THEA CAMPBELL (PRESIDENT)

Highest reported compensation

  • CANDY PHILLIPS (EXECUTIVE DI): $62,571 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Empowering survivors to break the cycle of violence and abuse in their lives.

What it reported doing in 2024

Domestic violence emergency shelter: first step provides emergency, temporary shelter to victims of domestic violence and their minor children who have no other safe place to stay. Individuals being sheltered by first step are provided a safe place to sleep and living area, linens/towels, bathroom, television, computer, internet/wifi access, laundry facility, kitchens (food storage and preparation). Guests are provided items to meet their basic needs (e.g. Food, clothing, school supplies, personal items, gift cards and disinfecting/cleaning/household supplies). Case management, advocacy, and supportive services are offered to all adult and child guests. All of first step's services are free of charge and confidential. 60% of direct services expenses went to domestic violence emergency shelter services. For the year ending june 30, 2025, first step provided shelter services to 38 adults and 39 children.

Operating model

Revenue model
Grant-funded. 66% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 94% 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.

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: 84
  • Transparency & Controls: 94
  • Accountability: 84
  • Sustainability: 18
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93%; rating input score 93
  • Program expense ratio: 76.8%; rating input score 77
  • Fundraising efficiency: $18.46 raised per $1 spent on fundraising; rating input score 56; 56th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -20.9%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 0.2; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 7.3%; rating input score 46; 46th percentile among comparable filings

Growth

  • Program expense growth: 6.4% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 6.1% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: -1.6% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 93% of revenue deployed · 76.8% of spending went to programs
  • Governance: 11 of 11 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $656K in reported program spending
  • Leadership: top reported pay $63K · 12 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

Key Signals

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

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 9/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 56/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 46/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.