2024-08-14T17:10:31-07:00 2023-09-30 202571677 CORLISS & SOLOMON PLLC 242 CHARLOTTE ST SUITE 1 ASHEVILLE NC 28801 990 2022-10-01 562278402 F I R S T FIRS 8282771315 PO Box 802 Asheville NC 28802 Janet Price-Ferrell Executive Director 8282771315 2024-08-14 true true Slater Solomon CPA P00496339 8282360206 2024-08-14 2022 2024-08-08 14:25:15Z FIRSTwnc Janet Price-Ferrell PO Box 802 Asheville NC 28802 2794279 false X firstwnc.org X 2001 NC FIRST provides persons with disabilities and their families with programs and advocacy to support and foster healthy, inclusive and self-determined lives. 8 8 93 18 0 0 356808 580074 1986454 2164391 190 14004 7800 35810 2351252 2794279 0 0 1793039 2308424 0 24692 315215 544635 2108254 2853059 242998 -58780 804206 1477294 29025 815825 775181 661469 X FIRST provides persons with disabilities and their families with programs and advocacy to support and foster healthy, inclusive and self-determined lives. true false 2605116 0 2164391 Early Intervention: Parent Training involved training 274 caregivers with best practice strategies. Self-Determination: 314 teams were supported. Parent Advocacy: 362 parents were assisted in advocating for their child's needs. Preschool and School-Age Services: Support provided for children from preschool through adulthood. Support focused on disabilities and special health care needs. Self-Determination for Persons with Intellectual Disabilities: My FIRST Key: Support provided to 12 adults with IDD living independently. 93 Employers of Record were trained and supported. Abilities FIRST: Assisting 10 individuals in creating their business. Supported Microenterprises with a focus on self-employment and empowerment. Supported Living Program: Helped with safe and healthy residential environments. Offered flexible, accessible, and self-directed support. . Sunshine Project: Offered free Consultation services provided for early childhood educators and caregivers. Support for children aged 0-5 in Buncombe County childcare programs. Clinical and Outpatient Therapy: Expanded Clinical Team and new office. Specializing in emotional wellness, trauma, and dual diagnosis. Impact on the Community: 314 teams supported; 274 caregivers trained; 362 parents assisted. Social Emotional Impact: Enhanced support for children and families, and Investment in expanding the Clinical team. 2605116 true true false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 10 0 93 true false false false false false false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true false false NC X Janet Price-Ferrell 8282771315 6 Roberts Road Suite 105 Asheville NC 28803 Janet Price-Ferrell Executive Director 40.00 X 60124 0 0 Fred Lashley Chair 1.00 X X 0 0 0 Gail Gordon Vice Chair 1.00 X X 0 0 0 Vickie Leachman Treasurer 1.00 X X 0 0 0 Mary E Ford EdD Board Member 1.00 X 0 0 0 Kelly Lytle Board Member 1.00 X 0 0 0 Angela Roberts Board Member 1.00 X 0 0 0 Heather Zanzig Board Member 1.00 X 0 0 0 Tammie Bauman Board Member 1.00 X 0 0 0 60124 0 0 false false false 571754 8320 580074 Services to Families w Autistic/Dev Disabled 611710 2164391 0 0 2164391 14004 0 14004 Training Revenue 611430 32881 32881 0 0 Other Revenue 900099 2929 2929 0 0 35810 2794279 2200201 0 14004 65000 45500 16250 3250 2066841 1915836 132942 18063 176583 162456 12360 1767 3600 0 3600 0 6573 0 6573 0 77238 52891 24055 292 36931 24412 12283 236 28367 25676 2641 50 75143 69133 5261 749 45587 45587 0 0 39096 35757 3054 285 Interns 11750 11750 0 0 Services-Program Expenses 184459 184459 0 0 Staff Conferences & Training 20668 20579 89 0 Supported Living 9153 9153 0 0 6070 1927 4143 0 2853059 2605116 223251 24692 X 501316 102317 300130 656136 12105 2760 0 706736 804206 1477294 29025 105611 0 710214 29025 815825 X 775181 661469 0 775181 661469 804206 1477294 -58780 -54932 X true X false true false X 0 513456 760696 470793 356808 580074 2681827 0 0 513456 760696 470793 356808 580074 2681827 0 2681827 16 25 77 190 14004 14312 0 18 1035 4135 7800 35810 48798 2744937 8181362 0.97700 0.99400 X 0 0 0 Pt II Ln 10 Other Income Part II, Line 10 Description: Other Income 2018: 18. 2019: 1035. 2020: 4135. 2022: 2929. Description: Training Revenue 2021: 7800. 2022: 32881. Description: Sales Tax Recovery RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Right-of-Use Assets 706736 706736 Operating Lease Liability 710214 710214 X Pt X, Line 2 FIRSTwnc is exempt from federal income taxes under 501(c)(3) of the Internal Revenue Code. Under the Code, however, income from certain activities not related to the organization's tax-exempt purpose may be subject to taxation as unrelated business income. The organization had no income from unrelated business activities in 2022-23 and was, therefore, not required to file Federal Form 990-T (Exempt Organization Business Income Tax Return). The organization believes that it has appropriate support for all tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. Pt VI, Line 11b The 990 is prepared by a CPA firm, reviewed by management, presented to the Board for review, proposed revisions and final approval. Pt VI, Line 12c Conflict of interest statements are required to be signed by each Board member on an annual basis. The statements affirm that the policy has been read & either that no conflict of interest exists or discloses any such conflict. Pt VI, Line 15a The Executive Director's and staff salaries are determined by the Board based on the amount of grant funding available. Since FIRST's programs are primarily funded by governmental grants, the Board's approved budget is subject to further review & approval by those agencies to determine acceptable budgeted salaried amounts. Pt VI, Line 18 Forms 990 are available on the IRS website and the websites of many charity watch organizations. Form 1023 is available upon request. Pt VI, Line 19 Governing documents and conflict of interest policy are available upon request. Pt III, Line 2 In 2023 the organization began a new program titled Abilities First. This program is a coaching program to help intellectually-disabled persons create micro-enterprises.