First Step of the Eighteenth Judicial Circuit Inc
Nonprofit profile at a glance
- EIN
- 203077416
- IRS 990-EZ coverage
- 2011–2025
- Forms available
- Form 990-EZ 2025
- Location
- Winter Park, FL, USA
- Phone
- 4074533784
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Educational Services and Schools - Other
Reported finances
- Revenue
- $73,150
- Expenses
- $68,689
- Assets
- $81,823
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Lorraine Johnson (President)
- Shannon Wilson (Vice President)
People named in this filing
- Lorraine Johnson (President)
- Shannon Wilson (Vice President)
- Jeffrey Dowdy (Secretary)
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
Assist in the rehabilitation of persons placed on supervised probation.
What it reported doing in 2025
Provided services to persons on supervised probation so theycan reacclimate & contribute in society. Aid includestransportation, food, rental assistance and education.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 94
- Transparency & Controls: 82
- Sustainability: 48
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 92%; rating input score 92
- Program expense ratio: 97.9%; rating input score 98
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 6.1%; rating input score 55; 55th percentile among comparable filings
- Total-asset coverage ratio: 1.19; rating input score 52; 52nd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -1.8% per year; rating input score 0; 42nd percentile among comparable filings
- Revenue growth: -1.5% per year; rating input score 0; 44th percentile among comparable filings
- Asset growth: -0.9% per year; rating input score 0; 34th percentile among comparable filings
Details
- Where the money goes: 92% of revenue deployed · 97.9% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $67K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 2 filed schedules
- Filing history: 15 filing years from 2011 to 2025
- 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.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Sustainability: Operating margin scored 55/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Total-asset coverage ratio scored 52/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.