Charity Search / FIRST STEPS INC
Education (B28Z) IRS Verified DX Registered 990 on File

FIRST STEPS INC

EIN: 62-0674974 · NASHVILLE, TN 37215-2110 · United States · FY 2025 Data
3 out of 5 59 / 100 Based on 2+ years of filings
Financial strength (30%) 81/100
Reliability (20%) 81/100
Effectiveness (25%) 88/100
Impact (25%) No data yet
Financial data: FY 2025 · Scored 9/13/2026
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23
CharityAI™ Score
out of 100
Mission Statement

We fulfill the First Steps mission through three programs. Our Child Development Center is an inclusive preschool for children with special needs and typically developing children through age six. Pediatric Therapy provides Physical, Occupational, Speech, and Feeding Therapy to children with special needs. The Community Outreach Program serves children ages birth to three in the home and other community-based settings. Annually, First Steps reaches over 1,000 children.

Financial Overview — FY 2025
$3.5M
Total Revenue
$3.4M
Total Expenses
$4.2M
Net Assets
70
Employees
Revenue Sources
Expense Breakdown
Program Expense Ratio 85.2%
Fundraising Efficiency 422.1%
Operating Reserve 14.66x
Liability-to-Asset 6.3%
Revenue Diversification 53.8%
Executive Compensation $374K
Compared with Peers
FY 2025
Compared with 5,421 similar organizations (United States, Education, $1M–$10M in expenses), FY 2025.
This organization Middle half of peers (P25–P75) Peer median
Ratio This org Peer median Position (P10 → P90)
Program expense ratio
Program expenses / total expenses · higher is better
85.2% 84.2%
P10P90
Above median
Admin expense ratio
Management and general / total expenses · lower is better
9.7% 12.9%
P10P90
Above median
Fundraising expense ratio
Fundraising expenses / total expenses · lower is better
5.1% 0.0%
P10P90
Bottom quarter
Fundraising efficiency
Fundraising expenses / gross fundraising income · lower is better
422.1% 60.7%
P10P90
Bottom quarter
Operating reserve
Months of expenses covered by net assets · higher is better
14.7 mo 9.0 mo
P10P90
Above median
Liabilities to assets
Total liabilities / total assets · lower is better
6.3% 21.7%
P10P90
Above median
Revenue concentration
Share of revenue from the largest source · lower is better
53.8% 89.4%
P10P90
Top quarter
Revenue growth
Year over year revenue growth
-4.9% 5.0%
P10P90
Expense growth
Year over year expense growth
-6.5% 6.1%
P10P90
Surplus margin
Surplus as a share of revenue
2.2% 3.0%
P10P90
CharityAI™ Evaluation — 2025
23 / 100
0
Financial
61
Reliability
33
Effectiveness
10
Impact
Financial Strength (30%) 0
Reliability & Transparency (20%) 61
Program Effectiveness (25%) 33
Impact & Outcomes (25%) 10

0 programs

IRS Verified 85% Data Complete
Financial History
Year Revenue Expenses Net Assets Program % Staff
2025 $3.5M $3.4M $4.2M 85.2% 70
2024 $3.7M $3.7M $4.0M 86.6% 75
2023 $3.3M $3.1M $3.9M 86.0% 63
2022 $3.0M $2.8M N/A 62
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Organization Details
EIN
62-0674974
State
TN
City
NASHVILLE
ZIP
37215-2110
Classification
B28Z
Category
Education
Rating
3★
Coverage
A
Last Updated
Aug 2026
IRS Ruling Year
1958
Foundation Code
15
Form 990
On File
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