2024-08-12T14:56:02-05:00 2023-09-30 383635706 REHMANN ROBSON LLC 2330 EAST PARIS AVE SE GRAND RAPIDS MI 49546 990 2022-10-01 270640886 FIRST STEPS KENT FIRS 6166321003 401 HALL STREET SW STE 385 GRAND RAPIDS MI 49503 JENNIFER HEADLEY-NORDMAN PRESIDENT 6166321003 2024-08-07 1 1 TRAVIS C BIGLER CPA P01812246 6169754100 2024-08-07 2022 2024-08-08 14:25:15Z JENNIFER HEADLEY-NORDMAN 401 HALL STREET SW STE 385 GRAND RAPIDS MI 49503 10520422 0 X WWW.FIRSTSTEPSKENT.ORG X 2009 MI TO CREATE A COORDINATED, INTEGRATED SYSTEM OF EARLY CHILDHOOD SERVICES THAT SUPPORTS ALL FAMILIES IN KENT COUNTY SO EVERY YOUNG CHILD IN KENT COUNTY WILL ENTER KINDERGARTEN READY TO SUCCEED IN SCHOOL AND IN LIFE. THE ORGANIZATION'S MOST SIGNIFICANT ACTIVITY WAS OBTAINING GRANTS AND DONATIONS TO IMPLEMENT, INCREASE, STRENGTHEN, AND COORDINATE THE NETWORK OF EARLY CHILDHOOD SERVICES IN KENT COUNTY, MICHIGAN. 19 18 13 25 0 0 1173900 717150 7312101 9765758 -4804 0 52906 37514 8534103 10520422 6918342 9356431 0 0 920646 990775 0 0 102477 492769 543509 8331757 10890715 202346 -370293 3263286 3416832 1636223 2160062 1627063 1256770 X TO CREATE A COORDINATED, INTEGRATED SYSTEM OF EARLY CHILDHOOD SERVICES THAT SUPPORTS ALL FAMILIES IN KENT COUNTY SO EVERY YOUNG CHILD IN KENT COUNTY WILL ENTER KINDERGARTEN READY TO SUCCEED IN SCHOOL AND IN LIFE. THE ORGANIZATION'S MOST SIGNIFICANT ACTIVITY WAS OBTAINING GRANTS AND DONATIONS TO IMPLEMENT, INCREASE, STRENGTHEN, AND COORDINATE THE NETWORK OF EARLY CHILDHOOD SERVICES IN KENT COUNTY, MICHIGAN. 0 0 9843182 9356431 9765758 EARLY CHILDHOOD DEVELOPMENT FIRST STEPS KENT ADMINISTERS AND OVERSEES THE READY BY FIVE EARLY CHILDHOOD MILLAGE (THE "READY BY FIVE MILLAGE") FOR PROGRAMS THAT IMPROVE THE HEALTH, SCHOOL READINESS, AND WELLBEING OF CHILDREN THROUGH AGE FIVE. IT ALLOWS MORE CHILDREN AND FAMILIES FROM ACROSS KENT COUNTY TO PARTICIPATE IN PROGRAMS THAT ARE PROVEN TO INCREASE THEIR LIKELIHOOD OF SUCCESS IN SCHOOL AND BEYOND. COMMUNITY BASED ORGANIZATIONS APPLY FOR FUNDING TO PROVIDE SERVICES SUCH AS HOME VISITING, PLAY AND LEARN GROUPS, DEVELOPMENTAL SCREENING, AND NAVIGATION SUPPORT TO HELP FAMILIES ACCESS THE HELP THEY NEED AND WANT. DECISIONS ABOUT WHICH ORGANIZATIONS TO FUND ARE BASED ON COMMUNITY NEEDS ASSESSMENTS AND THE RECOMMENDATIONS OF THE RESIDENT PROPOSAL REVIEW BOARD, WHICH INCLUDES PARENTS, KENT COUNTY COMMISSIONERS AND STAFF, A COMMUNITY EARLY CHILDHOOD EXPERT, AND A FIRST STEPS KENT COMMISSIONER. 248198 MAINSPRING EARLY CARE ALLIANCE - INCREASES ACCESS TO AFFORDABLE, QUALITY CHILDCARE FOR WORKING FAMILIES WITH YOUNG CHILDREN BY MAXIMIZING EARLY CHILDCARE PROVIDER CAPACITY. THE SHARED SERVICES INITIATIVE OFFERS RESOURCES TO INCREASE BUSINESS SUSTAINABILITY THROUGH SUPPORTS SUCH AS: TECHNICAL ASSISTANCE FROM EXPERTS ON SMALL BUSINESS MANAGEMENT, PROFESSIONAL DEVELOPMENT WEBINARS AND WORKSHOPS ON BEST PRACTICES IN QUALITY CHILDCARE, AND DEVELOPING A COORDINATED PURCHASING SYSTEM TO ENSURE PROVIDERS RECEIVE VOLUME DISCOUNTS THAT WILL INCREASE THEIR BUYING POWER FOR SUPPLIES. 426030 EARLY LEARNING INITIATIVES-FIRST STEPS KENT WAS ESTABLISHED TO BE THE SYSTEMS LEVEL ORGANIZATION FOR EARLY CHILDHOOD IN KENT COUNTY, BORN OUT OF PLANNING BETWEEN COMMUNITY LEADERS, FUNDERS AND THE KENT COUNTY ADMINISTRATION IN 2009. ALTHOUGH TERMS AND THE VERNACULAR HAS SHIFTED OVER SEVERAL YEARS, PROMOTION AND ADVOCACY FOR EARLY LEARNING FOCUSED ON CHILDREN AND FAMILIES COVERING THE AGE CONTINUUM FROM PRENATAL TO 5 YEARS OF AGE IS A LARGE PART OF THE WORK OF FIRST STEPS KENT. THE MEASURABLE OUTCOMES ASSOCIATED WITH THIS WORK ENSURES THAT CHILDREN ARE BORN HEALTHY AND ARE REFERRED TO SERVICES TO ASSIST THEM AND THEIR FAMILIES WITH DEVELOPMENTALLY APPROPRIATE RESOURCES AND SERVICES, SO THAT THEY ARE ABLE TO ENTER KINDERGARTEN READY TO LEARN AND REACH THEIR FULL POTENTIAL. FIRST STEPS KENT IS A LEAD CONVENER IN KENT COUNTY, STATEWIDE AND EVEN NATIONALLY TO PROMOTE AND ADVOCATE FOR EVIDENCEDBASED MODELS TO ENHANCE THE HEALTHY DEVELOPMENT OF YOUNG CHILDREN. THESE INITIATIVES INCLUDE DOZENS OF MEETINGS, CONVENINGS AND CONTRIBUTIONS TO THE LATEST RESEARCH DOCUMENTS CREATED BY PARTNERS LIKE THE BUILD INITIATIVE, THE PRITZKER CHILDREN'S INITIATIVE, THE NATIONAL LEAGUE OF CITIES AND THE CENTER FOR THE STUDY OF SOCIAL POLICY. FIRST STEPS KENT STRIVES TO ADVOCATE FOR SERVICES AND RESOURCES FOR OUR YOUNGEST CHILDREN AND THEIR FAMILIES BY PROVIDING IMPACT REPORTS AND NEEDS ASSESSMENTS SHOWING WHERE GAPS EXIST IN THE EARLY CHILDHOOD LANDSCAPE. 3604 DATA PROJECTS-FIRST STEPS KENT SUPPORTS COMMUNITY-WIDE DATA COLLECTION INITIATIVES FROM SERVICE PROVIDERS TO SUPPORT UNDERSTANDING THE NEEDS OF EXPECTANT PARENTS AND FAMILIES WITH YOUNG CHILDREN IN KENT COUNTY. THIS PROJECT TRACKS THE PROGRESS OF PROGRAMS AND INITIATIVES ALIGNING IN THREE KEY AREAS THAT CONTRIBUTE TO KINDERGARTEN READINESS, INCLUDING: CHILDREN ARE BORN HEALTHY, CHILDREN ARE DEVELOPMENTALLY ON TRACK AND CHILD HEALTH. PROJECTS HAVE INCLUDED A FORMAL PROCESS TO COLLECT FEEDBACK FROM THE COMMUNITY WITH THE IDENTIFYING OF CONTRIBUTING INDICATORS THAT ADD A MEASURABLE CONTEXT TO THE EARLY CHILDHOOD VISION FOR KENT COUNTY, DEVELOPMENT OF A SYSTEMS STAKEHOLDER MAP SHOWING THE CONNECTIONS AND RELATIONSHIPS AMONGEARLY CHILDHOOD PROGRAMS, AS WELL AS DESIGNING PERFORMANCE BASED METRICS THAT HAVE BEEN INCLUDED IN THE AGREEMENTS EXECUTED WITH AGENCIES RECEIVING READY BY FIVE MILLAGE FUNDING. 3604 10521014 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 44 0 1 13 0 0 0 0 0 0 0 0 0 0 0 0 0 X 19 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MI X X JENNIFER HEADLEY-NORDMAN 6166321003 401 HALL STREET SW STE 385 GRAND RAPIDS MI 49503 KATE PEW WOLTERS CO-CHAIR 1.00 X X 0 0 0 LEW CHAMBERLIN CO-CHAIR 1.00 X X 0 0 0 JOSH SAYLES SECRETARY/TREASURER 1.00 X X 0 0 0 DR JUAN OLIVAREZ DIRECTOR 1.00 X 0 0 0 AMANDA BARBOUR DIRECTOR 1.00 X 0 0 0 JOSLYN WARD DIRECTOR 1.00 X 0 0 0 CARL VER BEEK DIRECTOR 1.00 X 0 0 0 REV HOWARD C EARLE JR DIRECTOR 1.00 X 0 0 0 HANNA C JAWORSKI MD DIRECTOR 1.00 X 0 0 0 MELINDA JOHNSON DIRECTOR 1.00 X 0 0 0 RON KOEHLER DIRECTOR 1.00 X 0 0 0 CLAIRE GUISFREDI DIRECTOR 1.00 X 0 0 0 KELSEY PERDUE DIRECTOR 1.00 X 0 0 0 SEAN WELSH DIRECTOR 1.00 X 0 0 0 RANDY THELEN DIRECTOR 1.00 X 0 0 0 MICHELLE VAN DYKE DIRECTOR 1.00 X 0 0 0 MILT ROHWER DIRECTOR 1.00 X 0 0 0 ANTHONY QUEEN PARENT LEADER 1.00 X 0 0 0 JENNIFER HEADLEY-NORDMAN PRESIDENT 40.00 X 136857 0 0 136857 0 0 1 0 0 0 0 717150 717150 READY BY FIVE 611710 9765758 9765758 9765758 MISCELLANEOUS REVENUE 900001 37514 37514 37514 10520422 9765758 0 37514 9356431 9356431 141887 109284 23094 9509 612284 585350 19078 7856 9781 8657 796 328 170105 150564 13843 5698 56718 50203 4615 1900 8382 8382 15550 15550 339663 200420 90292 48951 15239 8686 4619 1934 31017 6848 16918 7251 6720 2550 2919 1251 23730 9254 10204 4272 28032 26561 1042 429 6877 5639 1238 51067 41875 9192 MINOR EQUIPMENT 10300 4363 4185 1752 MISCELLANEOUS EXPENSE 6932 1843 4173 916 10890715 10521014 267224 102477 671795 796231 2548379 2440066 7626 7543 73137 44416 35486 28721 0 144271 3263286 3416832 856888 1174678 779335 985384 1636223 2160062 X 115639 76255 1511424 1180515 1627063 1256770 3263286 3416832 -370293 0 X X 0 1 X 1 0 X 1270034 746295 1580546 1173900 717150 5487925 255773 2782613 4782893 7312101 9765758 24899138 1525807 3528908 6363439 8486001 10482908 30387063 1641115 28745948 87 3 1 91 30251 59290 27159 52906 37514 207120 30594274 0.93960 0.87860 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9150 4575 4575 63987 39841 24146 28721 ADVANCE FROM READY BY FIVE MILLAGE 836733 OPERATING LEASE OBLIGATIONS 148651 985384 X 10520422 0 10520422 0 10520422 10890715 0 10890715 0 10890715 PART X, LINE 2: FIRST STEPS KENT IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ARE EXEMPT FROM SIMILAR STATE AND LOCAL TAXES. ALTHOUGH THE ORGANIZATION WAS GRANTED INCOME TAX EXEMPTION BY THE INTERNAL REVENUE SERVICE, SUCH EXEMPTION DOES NOT APPLY TO "UNRELATED BUSINESS TAXABLE INCOME." THE ORGANIZATION ANALYZES ITS INCOME TAX FILING POSITIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO FILE INCOME TAX RETURNS, AS WELL AS ALL OPEN TAX YEARS IN THESE JURISDICTIONS, TO IDENTIFY POTENTIAL UNCERTAIN TAX POSITIONS. THE ORGANIZATION CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THESE FINANCIAL STATEMENTS. THE ORGANIZATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE ORGANIZATION DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTB AT SEPTEMBER 30, 2023 OR 2022, AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. 1 ARBOR CIRCLE 1115 BALL AVENUE NE GRAND RAPIDS MI 49505 383263853 501(C)(3) 641573 0 GENERAL SUPPORT BETHANY CHRISTIAN SERVICES 7172 GRAHAM DR INDIANAPOLIS IN 46250 381405282 501(C)(3) 211842 0 GENERAL SUPPORT CHERRY STREET HEALTH SERVICES 100 CHERRY STREET SOUTHWEST GRAND RAPIDS MI 49505 382853534 501(C)(3) 455243 0 GENERAL SUPPORT COMPREHENSIVE THERAPY CENTER 2505 ARDMORE STREET SOUTHEAST GRAND RAPIDS MI 49506 382776868 501(C)(3) 14134 0 GENERAL SUPPORT DA BLODGETT - ST JOHN'S 805 LEONARD ST NE GRAND RAPIDS MI 49503 381358163 501(C)(3) 73799 0 GENERAL SUPPORT EARLY NEIGHBORHOOD COLLABORATIVE 908 BRIDGE STREET NE GRAND RAPIDS MI 49504 273763547 501(C)(3) 125143 0 GENERAL SUPPORT EASTERSEALS MICHIGAN 2399 EAST WALTON BOULEVARD AUBURN HILLS MI 48326 381402860 501(C)(3) 240843 0 GENERAL SUPPORT FAMILY FUTURES 678 FRONT AVENUE NW GRAND RAPIDS MI 49504 382605028 501(C)(3) 1452506 0 GENERAL SUPPORT FAMILY PROMISE 516 CHERRY ST SE GRAND RAPIDS MI 49503 383357709 501(C)(3) 232720 0 GENERAL SUPPORT GRAND RAPIDS COMMUNITY COLLEGE 143 BOSTWICK AVENUE NE GRAND RAPIDS MI 49503 382980195 501(C)(3) 497563 0 GENERAL SUPPORT HEALTH NET OF WEST MICHIGAN 620 CENTURY AVENUE SW GRAND RAPIDS MI 49503 383609501 501(C)(3) 910688 0 GENERAL SUPPORT HEALTHY HOMES COALITION OF WEST MICHIGAN 1545 BUCHANAN AVENUE SW GRAND RAPIDS MI 49507 205326650 501(C)(3) 297170 0 GENERAL SUPPORT HISPANIC CENTER OF WESTERN MICHIGAN 1204 GRANDVILLE AVENUE SW GRAND RAPIDS MI 49503 382265825 501(C)(3) 101169 0 GENERAL SUPPORT KENT COUNTY 300 MONROE AVENUE NW GRAND RAPIDS MI 49503 386004862 GOVT 828560 0 GENERAL SUPPORT KENT INTERMEDIATE SCHOOL DISTRICT 2930 KNAPP NE GRAND RAPIDS MI 49525 381712500 GOVT 801457 0 GENERAL SUPPORT LIAISON LINGUISTICS 44TH STREET SE GRAND RAPIDS MI 49458 300914888 501(C)(3) 33573 0 GENERAL SUPPORT MOMSBLOOM 3292 NORTH EVERGREEN DRIVE NE GRAND RAPIDS MI 49458 260578009 501(C)(3) 267625 0 GENERAL SUPPORT READY FOR SCHOOL 268 E 8TH ST 10 HOLLAND MI 49423 274898652 501(C)(3) 404615 0 GENERAL SUPPORT COREWELL HEALTH 100 MICHIGAN STREET NE GRAND RAPIDS MI 49503 383382353 501(C)(3) 884530 0 GENERAL SUPPORT VIBRANT FUTURES 233 FULTON EAST SUITE 107 GRAND RAPIDS MI 49503 382066096 501(C)(3) 377827 0 GENERAL SUPPORT WEST MICHIGAN PARTNERSHIP FOR CHILDREN 213 SHELDON AVE SE GRAND RAPIDS MI 49503 810800301 501(C)(3) 265351 0 GENERAL SUPPORT ADVANCE COMMUNITY FOR EQUITY 108 HARDING ST NEW ORLEANS LA 70121 872877058 SCORP 56000 0 GENERAL SUPPORT BASIS POLICY RESEARCH 104R NC HWY 54 WEST 304 CARRBORO NC 27510 270475968 501(C)(3) 182500 0 GENERAL SUPPORT 22 1 PART I, LINE 2: CONTRACTS SIGNED BY BOTH FIRST STEPS KENT AND THE GRANTEES STATE WHAT THE GRANT IS TO BE USED FOR AND THE OUTCOMES, SPELLED OUT BY FIRST STEPS KENT'S CONTRACT WITH GRANTORS. FINANCIAL REPORTS ARE REQUIRED TO BE SUBMITTED BY THE GRANTEE. FIRST STEPS KENT STAFF ACTIVELY MONITOR THE RESULTS AND MEET WITH THE GRANTEES ABOUT THEIR PROGRESS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE TREASURER, THE FINANCE COMMITTEE, AND THE COMMISSION (BOARD) BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND STAFF IMMEDIATELY DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST THAT ARISE. FIRST STEPS HAS A FORM, ACCOMPANIED BY A COPY OF THE POLICY, WHICH IS SIGNED BY EACH DIRECTOR/TRUSTEE/STAFF TO ACKNOWLEDGE THAT THE PERSON HAS A) RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B) READ AND UNDERSTANDS THE POLICY, C) AGREED TO COMPLY WITH THE POLICY, AND, D) UNDERSTANDS THAT THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. EMPLOYEES AND COMMISSION MEMBERS ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. THE PRESIDENT AND COMMISSION CO-CHAIR ARE IDENTIFIED IN THE POLICY BY NAME WITH CONTACT INFORMATION IN CASE SOMEONE WANTS TO DISCUSS A POTENTIAL CONFLICT OF INTEREST. CONFLICTS OF INTEREST ARE REVIEWED BY THE PRESIDENT, WHO MAY CONSULT THE EMPLOYEE'S MANAGER (OR ANOTHER MANAGER). IN THE PROCESS RESTRICTIONS ARE IMPOSED ON PERSONS WITH A CONFLICT. FOR EXAMPLE, AN EMPLOYEE WHO IS RELATED TO A VENDOR CANNOT REQUEST A BID, MAKE THE DECISION TO GO WITH THE VENDOR, OR BE INVOLVED IN ANY WAY WITH PAYMENT TO THE VENDOR. COMMISSION MEMBERS MUST ABSTAIN FROM VOTING ON ANY ITEM WITH WHICH THEY HAVE A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS (COMMISSION) DETERMINES THE COMPENSATION OF THE PRESIDENT. NONE OF THE MEMBERS OF THE EXECUTIVE COMMITTEE ARE EMPLOYEES OF FIRST STEPS KENT. COMPARABLE DATA FROM OTHER SIMILARLY SIZED AND SITUATED LOCAL OR REGIONAL NONPROFITS IS GATHERED AND ANALYZED. THIS INFORMATION, ALONG WITH THE RESULTS OF THE ANNUAL PERFORMANCE EVALUATION IS USED TO DETERMINE THE PRESIDENT'S COMPENSATION. THE CO-CHAIRS OF THE COMMISSION PREPARE AN EVALUATION DOCUMENT THAT IS SHARED WITH EACH EXECUTIVE COMMITTEE MEMBER FOR FEEDBACK. THE CO-CHAIRS SUMMARIZE AND REPORT BACK TO THE EXECUTIVE COMMITTEE ON THE FEEDBACK, INCLUDING THEIR OWN, AND DISCUSSES SALARY ADJUSTMENT, BONUS AND/OR ENHANCED PTO IN EXECUTIVE SESSION. THE EXECUTIVE COMMITTEE COMES TO AGREEMENT AND THE CO-CHAIRS INFORM THE PRESIDENT OF THE DECISION AND GIVES A FEEDBACK REPORT. THERE ARE NO OTHER OFFICERS OR KEY EMPLOYEES IN OUR ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 OUR AUDIT AND FORM 990 ARE ON OUR WEBSITE AT HTTPS://WWW.FIRSTSTEPSKENT.ORG/ABOUT. OUR GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THERE IS NO CHANGE FROM THE PRIOR YEAR.