First Steps Center for Autism and Developmental Disabilities
Nonprofit profile at a glance
- EIN
- 861596733
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024
- Location
- Warrenton, OR, USA
- Phone
- 5038618104
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Developmentally Disabled Centers
Reported finances
- Revenue
- $130,894
- Expenses
- $104,674
- Assets
- $26,220
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- Brandi Lindstrom (Executive Director)
Highest reported compensation
- Brandi Lindstrom (Executive Director): $53,000 total reported compensation
- Ashley Marks (Youth Navigator): $10,252 total reported compensation
- Ashley Thompson (Center Coordinator): $10,252 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
First Steps Center for Autism and Developmental Disabilities mission is to empower neurodivergent individuals and their families by providing personalized support, education, and resources. We strive to foster a nurturing environment that promotes growth, inclusion, and understanding, enabling each person to thrive and reach their full potential within the community.
What it reported doing in 2024
Caregiver Support group- Provides support to caregivers who have a child that is neurodivergent. Funds spent on Staffing, refreshments and childcare.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- 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
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 total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 78
- Transparency & Controls: 92
- Accountability: 79
- Sustainability: 49
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 80%; rating input score 80
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 9th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- 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: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 20%; rating input score 74; 74th percentile among comparable filings
- Total-asset coverage ratio: 0.25; rating input score 14; 14th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 70.2%; rating input score 2; 2nd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 80% of revenue deployed · 100% of spending went to programs
- Governance: 6 of 6 board members independent · 4 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $90K in reported program spending
- Leadership: top reported pay $53K · 9 people listed
- Consistency: 38 of 40 current checks pass · 2 findings to review
- Schedules: 3 filed schedules · includes major donors
- Contacts: How to reach this organization
- Money network: 3 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 7 not reported.
- High — Sustainability: Total-asset coverage ratio scored 14/100.
- Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 2/100.