First Step Solutions Behavioral Health Inc
Nonprofit profile at a glance
- EIN
- 461931740
- IRS 990-EZ coverage
- 2023–2024
- Forms available
- Form 990 2020, Form 990-EZ 2024, Form 990-N 2022
- Location
- Opa Locka, FL, USA
- Phone
- 7862121075
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Mental Health Treatment F31 Psychiatric, Mental Health Hospital
Reported finances
- Revenue
- $74,513
- Expenses
- $67,449
- Assets
- $1,617
- Liabilities
- $1,617
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
People named in this filing
- MELVIN L LUMPKIN (SECRETARY)
- LASHONDA LUMPKIN (DIRECTOR)
- ANDREA YOUNG (OFFICER)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Providing free breakfast, lunch and snack to students
What it reported doing in 2024
Food program for students - free lunch, breakfast, snack
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. Some filed totals do not add up and assets have declined or grown slowly.
Rating breakdown
- Financial Efficiency: 94
- Transparency & Controls: 82
- Sustainability: 32
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 90.5%; rating input score 91
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 9.5%; rating input score 61; 61st percentile among comparable filings
- Total-asset coverage ratio: 0.02; rating input score 7; 7th percentile among comparable filings
- Liabilities to assets ratio: 1; rating input score 5; 5th percentile among comparable filings
- Officer compensation ratio: 20.7%; rating input score 7; 7th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 5.9% per year; rating input score 100; 74th percentile among comparable filings
- Asset growth: -64.2% per year; rating input score 0; 3rd percentile among comparable filings
Details
- Where the money goes: 90.5% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $67K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 6 of 7 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 2 filing years from 2023 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 7/100.
- High — Sustainability: Liabilities to assets ratio scored 5/100.
- High — Sustainability: Officer compensation ratio scored 7/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.