2025-05-13T15:13:36-05:00 2024-06-30 882730877 CHERRY BEKAERT ADVISORY LLC 201 EAST FIFTH ST STE 2100 CINCINNATI OH 45202 990 2023-07-01 311328492 THE FIRST STEP HOME INC FIRS 5139614663 2211 FULTON AVENUE CINCINNATI OH 45206 MORGAN GIBSON PRESIDENT/CEO 5139614663 2025-05-13 1 1 MELANIE MCPEAK P01346034 5135791717 2023 2025-03-06 01:10:19Z MORGAN GIBSON 2211 FULTON AVENUE CINCINNATI OH 45206 4867577 0 X WWW.FIRSTSTEPHOME.ORG X 1990 OH TO ASSIST WOMEN IN REBUILDING THEIR FAMILIES AS THEY BREAK THE CYCLE OF DRUG AND ALCOHOL ADDICTION AND IMPROVE THEIR MENTAL HEALTH STATUS SO THAT THEY CAN RETURN TO THEIR COMMUNITIES AS SELF-SUFFICIENT WOMEN CAPABLE OF PROVIDING A SAFE AND NURTURING ENVIRONMENT FOR THEIR CHILDREN AND THEMSELVES. 13 13 52 65 0 0 2239571 2143155 2109989 1765947 31485 333410 5709 28694 4386754 4271206 0 0 0 0 3042619 2552808 90978 0 97738 1761718 1346088 4895315 3898896 -508561 372310 5810964 5733528 1031059 510909 4779905 5222619 X TO CREATE COMPASSIONATE PATHWAYS FOR WOMEN'S ADDICTION RECOVERY THROUGH AN INTEGRATED CONTINUUM OF SERVICES TO SCHIEVE SELF-SUFFICIENCY. 0 0 1463598 882974 RESIDENTIAL TREATMENT: FIRST STEP HOME IS THE ONLY RESIDENTIAL TREATMENT FACILITY FOR WOMEN IN SOUTHWEST OHIO THAT ALLOWS WOMEN TO UNDERGO TREATMENT WHILE ALLOWING THEIR CHILDREN, UNDER THE AGE OF 12, TO LIVE WITH THEM. DURING FISCAL YEAR 2024, 164 WOMEN WERE ADMITTED TO FSH'S RESIDENTIAL PROGRAM. SEVEN BABIES WERE BORN DRUG-FREE TO CLIENTS DURING TREATMENT.DURING THIS PERIOD, 52% OF OUR CLIENTS WERE DIAGNOSED WITH OPIATE ADDICTION. THIS IS A SLIGHT DECREASE FROM THE PAST FEW YEARS, BUT WE ARE SEEING INCREASES IN THE USE OF STIMULANTS SUCH AS METHAMPHETAMINES, COCAINE AND ALCOHOL. THE AVERAGE AGE OF THE WOMEN WAS 35 AND WE PROVIDED THEM WITH 3,463 NIGHTS OF ROOM AND BOARD. ADDITIONALLY, WE PROVIDED 164 NIGHTS OF ROOM AND BOARD TO THE CHILDREN WHO ACCOMPANIED THEIR MOTHERS DURING TREATMENT. OUR RESIDENTIAL SERVICES INCLUDED 294 HOURS OF INDIVIDUAL COUNSELING AND 392 HOURS OF CASE MANAGEMENT. 1068746 882973 OUTPATIENT TREATMENT: OUR TYPICAL CLIENT BEGINS THEIR TREATMENT IN OUR RESIDENTIAL PROGRAM AND THEN MOVES TO OUTPATIENT AS THEY ARE STABILIZED IN THEIR ADDICTION TREATMENT. OUTPATIENT TREATMENT: MOST FSH CLIENTS BEGIN TREATMENT IN THE RESIDENTIAL PROGRAM & MOVE TO OUTPATIENT ONCE STABILIZED & APPROPRIATE FOR A LOWER LEVEL OF CARE. THERE ARE TWO LEVELS OF CARE IN OUTPATIENT TREATMENT: INTENSIVE AND NON-INTENSIVE. DURING FISCAL YEAR 2024, 113 WOMEN RECEIVED OUTPATIENT SERVICES, AND SUPPORTIVE RECOVERY HOUSING IS AVAILABLE FOR ALL WOMEN RECEIVING OUTPATIENT TREATMENT. ALMOST ALL WOMEN IN THE INTENSIVE PROGRAM RESIDE IN ON-SITE RECOVERY HOUSING. WOMEN WHO RECEIVE NON-INTENSIVE OUTPATIENT SERVICES MAY CONTINUE TO LIVE IN ONE OF OUR SOBER HOUSES, THOUGH SOME CHOOSE TO LIVE OFF-SITE. THE NUMBER OF RECOVERY HOUSING BED DAYS FOR WOMEN DURING THIS PERIOD WAS 14,754, WHILE 7,058 BED DAYS WERE PROVIDED FOR THE CHILDREN LIVING WITH THEIR MOTHERS. ADDITIONALLY, DURING FY 2023, THE OUTPATIENT SERVICES PROVIDED 529 HOURS OF CASE MANAGEMENT AND 804 HOURS OF INDIVIDUAL THERAPY TO FSH CLIENTS, WHICH HELPED THEM COPE WITH THEIR ADDICTION AND ACHIEVE LONG-TERM RECOVERY. 2532344 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 13 0 1 52 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X MORGAN GIBSON 5139614663 2211 FULTON AVENUE CINCINNATI OH 45206 CAMERON FOSTER TRUSTEE 2.00 0.00 X 0 0 0 CAROLE MONTROUE MILES TRUSTEE 2.00 0.00 X 0 0 0 GREG EBEL TRUSTEE 2.00 0.00 X 0 0 0 JEFFREY HENDRICKS ESQ TRUSTEE 2.00 0.00 X 0 0 0 JEREL COLEMON TRUSTEE 2.00 0.00 X 0 0 0 M MAUREEN HEEKIN TRUSTEE 2.00 0.00 X 0 0 0 MARY SCHWADERER TRUSTEE 2.00 0.00 X 0 0 0 ROBERT MORAND TRUSTEE 2.00 0.00 X 0 0 0 SARA BREIEL TRUSTEE 2.00 0.00 X 0 0 0 ANGIE HATER TRUSTEE/VICE CHAIRPERSON 3.00 0.00 X X 0 0 0 BRENT DAPPER TRUSTEE/CHAIRPERSON 3.00 0.00 X X 0 0 0 HUGH O'DONNELL ESQ TRUSTEE/SECRETARY 2.00 0.00 X X 0 0 0 STEPHEN VOLLMER JR TRUSTEE/TREASURER 2.00 0.00 X X 0 0 0 CASSIDY LEKAN PRESIDENT/CEO 40.00 0.00 X 120299 0 10668 JANE BENEFIEL DIR OF FINANCE 40.00 0.00 X 76512 0 7713 196811 0 18381 1 0 0 0 0 1223297 919858 2143155 MANAGED CARE FEES 624100 1519126 1519126 HOUSING RENT 624100 190577 190577 CLIENT FEES 624100 41813 41813 FOOD STAMPS 624100 14431 14431 1765947 26716 26716 222290 680775 232200 364171 -9910 316604 306694 306694 MISCELLANEOUS INCOME 900099 28694 28694 28694 4271206 1765947 0 362104 240352 171553 60076 8723 1827942 1304705 456895 66342 19368 19368 309460 217789 82757 8914 155686 111823 38320 5543 2534 2534 43463 43463 10238 10238 255579 42909 209700 2970 2978 1850 1128 72003 33641 36341 2021 51186 314 50872 284590 174242 110348 7707 4756 2859 92 13139 7790 5000 349 37002 12592 24410 227070 163140 63930 80281 55245 25036 CREDIT LOSS EXPENSES 118200 110000 8200 PROGRAM SUPPLIES 116434 116373 61 STAFF RECRUITING 2838 7 2831 FUNDRAISING MATERIALS 1760 1760 19086 3615 14447 1024 3898896 2532344 1268814 97738 235694 271952 37862 175701 423683 520503 810 8122 6698023 2841941 4282145 3856082 830770 901168 5810964 5733528 359527 190177 639832 300759 31700 19973 1031059 510909 X 4779905 5222619 4779905 5222619 5810964 5733528 372310 70404 0 X X 0 1 X 1 1 1 X 2354158 3831827 2700203 2239571 2143155 13268914 2354158 3831827 2700203 2239571 2143155 13268914 269094 12999820 9601 8163 13292 20644 26716 78416 75333 4464 11098 5708 28694 125297 13472627 10927116 0.96490 0.96560 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 181816 181816 4009158 1674823 2334335 1374027 598956 775071 160976 160976 0 972046 407186 564860 3856082 X 4331372 70404 70404 4260968 10238 10238 4271206 3888658 0 3888658 10238 10238 3898896 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL, STATE AND LOCAL INCOME TAXES UNDER THE PROVISIONS OF THE INTERNAL REVENUE CODE (IRC). THE ORGANIZATION IS NOT CONSIDERED A PRIVATE FOUNDATION WITHIN THE MEANING OF THE IRC. THE ORGANIZATION RECOGNIZES UNCERTAIN INCOME TAX POSITIONS USING THE "MORE-LIKELY-THAN-NOT" APPROACH AS DEFINED IN THE ASC. NO LIABILITY FOR UNCERTAIN TAX POSITIONS HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. X X 1 0 0 0 0 0 0 0 0 PART I, LINE 4A DAVID NUSCHER RECEIVED A $10,000 SEVERANCE PAYMENT. DAVID NUSCHER'S COMPENSATION RECEIVED DURING CALENDAR YEAR 2023 WAS NOT IN EXCESS OF THE REPORTING THRESHOLD FOR PART VII. HE IS THEREFORE, NOT LISTED ON PART VII. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE 990 RETURN IS REVIEWED BY THE FINANCE COMMITTEE PRIOR TO ITS FILING. THE FINANCE COMMITTEE THEN PROVIDES A REVIEW TO THE FULL BOARD. FORM 990, PART VI, SECTION B, LINE 12C 1. A MEMBER OF THE BOARD OF TRUSTEES OF FIRST STEP HOME, INC. SHALL DISCLOSE TO THE BOARD AT A REGULARLY SCHEDULED MEETING THE EXISTENCE AND NATURE OF ANY FINANCIAL INTEREST HE OR SHE HAS IN ANY PROPOSED TRANSACTION BETWEEN THE FIRST STEP HOME AND ANOTHER ENTITY. A FINANCIAL INTEREST MAY INCLUDE AN EXISTING OR POTENTIAL OWNERSHIP OR INVESTMENT INTEREST IN THE ENTITY OR A COMPENSATION ARRANGEMENT WITH THE ENTITY AND/OR FIRST STEP HOME. 2. AFTER DISCLOSURE OF THE INTEREST, THE MEMBER SHALL LEAVE THE BOARD MEETING AND THE REMAINING BOARD MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. THE BOARD SHALL DETERMINE WHETHER IT CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION WITH REASONABLE EFFORTS FROM AN ENTITY THAT WOULD NOT GIVE RISE TO CONFLICT OF INTEREST. IF NOT, THE BOARD SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED MEMBERS WHETHER THE TRANSACTION IS IN FIRST STEP HOME'S BEST INTERESTS AND FOR ITS OWN BENEFIT AND WHETHER TO ENTER INTO THE TRANSACTION IN CONFORMITY WITH SUCH DETERMINATION. 3. THE MINUTES OF THE BOARD MEETING SHALL CONTAIN THE NAME(S) OF THE PERSON(S) WHO DISCLOSED A FINANCIAL INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST IN FACT EXISTED, THE CONTENT OF THE DISCUSSION RELATING TO THE TRANSACTION, INCLUDING ANY ALTERNATIVES, AND A RECORD OF THE VOTES TAKEN. 4. EACH MEMBER OF THE BOARD SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON HAS RECEIVED A COPY OF THE POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY AND UNDERSTANDS THAT FIRST STEP HOME IS A CHARITABLE ORGANIZATION AND THUS IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. FORM 990, PART VI, SECTION B, LINE 15 HUMAN RESOURCES PREPARES AN ANNUAL SALARY SURVEY COMPILING COMPARATIVE DATA FROM AGENCIES SIMILAR IN SIZE TO FIRST STEP HOME. THE BOARD AND PERSONNEL COMMITTEE OF THE BOARD RECEIVE THIS INFORMATION AND USE IT IN ITS DETERMINATION OF THE EXECUTIVE DIRECTOR'S COMPENSATION AND COMPENSATION OF THE OTHER KEY EMPLOYEES WITHOUT THE PRESENCE OF THOSE CONCERNED AVOIDING CONFLICT OF INTEREST. THIS INFORMATION IS KEPT WITH THE MEETING NOTES. COMPENSATION MATERIAL IS PRESENTED TO THE BOARD AND DISCUSSIONS AROUND THE COMPENSATION OF CEOS, EXECUTIVE DIRECTOR, AND TOP MANAGEMENT OFFICIALS ARE PERFORMED WITHOUT THE PRESENCE OF THOSE OFFICIALS. MEETING NOTES ARE TAKEN AND RECORDED WITH THE REGULAR BOARD MEETING NOTES. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS AND TAX RETURNS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART XII, LINE 2C THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT. THERE HAVE BEEN NO CHANGES TO THE FINANCE COMMITTEE. FIRST STEP HOME HOLDINGS LLC 2160 FULTON AVENUE CINCINNATI OH 45206 475546783 MANAGING PROPERTY FOR THE BENEFIT AND SUPPORT OF THE CONTROLLING ENTITY OH 192834 978004 FIRST STEP HOME INC