First Step Counseling
Nonprofit profile at a glance
- EIN
- 993902848
- IRS 990-EZ coverage
- 2025–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2024
- Location
- Augusta, GA, USA
- Phone
- 7629017837
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Counseling, Support Groups
Reported finances
- Revenue
- $58,826
- Expenses
- $55,041
- Assets
- $8,454
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Mike Phillips (Interim Executive Director)
People named in this filing
- Mike Phillips (Interim Executive Director)
- John Barrett (Board Member)
- Ken McHeard (Board Member)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Outpatient mental health therapy
What it reported doing in 2025
Outpatient mental health counseling services to the public.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 100
- Transparency & Controls: 82
- Sustainability: 45
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 6.4%; rating input score 55; 55th percentile among comparable filings
- Total-asset coverage ratio: 0.15; rating input score 16; 16th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $59K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 8 of 9 current checks pass · 1 finding to review
- Schedules: 1 filed schedules
- Contacts: How to reach this organization
- 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 — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
- High — Sustainability: Total-asset coverage ratio scored 16/100.
- Review — Sustainability: Operating margin scored 55/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.