First Step Foundation

Nonprofit profile at a glance

EIN
463268143
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-EZ 2017, Form 990-N 2013
Location
Deerfield Beach, FL, USA
Phone
9544490850
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Rehabilitative Medical Services

Official website

Reported finances

Revenue
$91,823
Expenses
$113,042
Assets
$174,545
Liabilities
$6,909

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

Leadership & pay

13 people listed

Executive titles in this filing

  • MICHAEL BARWIS (PRESIDENT)

Highest reported compensation

  • BRIAN CASEY (DIRECTOR): $77,500 total reported compensation
  • STEPHANIE HENSLEE (OFFICER): $65,000 total reported compensation
  • MICHAEL BARWIS (PRESIDENT): $19,159 total reported compensation

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

Overview

Mission

Provide the financial resources to people with gross or fine motor disabilities to receive personal training through the barwis methods to help them achieve their maximum potential.

What it reported doing in 2024

In 2024 first step foundation provided scholarships to 14 individuals with disorders ranging from spinal cord injury to cerebral palsy in order to ease potentially long and costly neurological reengineering training and physical therapy.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 91% of its reported program spending out as grants.

The verdict

SUPPORTED - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 94
  • Accountability: 53
  • Sustainability: 31
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 82.4%; rating input score 82
  • Fundraising efficiency: $21.43 raised per $1 spent on fundraising; rating input score 69; 69th 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; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 24th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -23.1%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 1.54; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 8.9%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: -2.4% per year; rating input score 0; 44th percentile among comparable filings
  • Revenue growth: -4.7% per year; rating input score 0; 44th percentile among comparable filings
  • Asset growth: 11.4% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 82.4% of spending went to programs
  • Governance: 9 of 12 board members independent · 2 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $93K in reported program spending
  • Leadership: top reported pay $78K · 13 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 8 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 8 filed related-organization links
  • 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.

  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.