2015-02-27T11:52:35-06:00 2014-09-30 382771117 ABRAHAM & GAFFNEY PC 3511 COOLIDGE ROAD SUITE 100 EAST LANSING MI 488236390 990 2013-10-01 382208980 FIRST STEP THE WESTERN WAYNE COUNTY PROJECT DOMESTIC ASSAULT FIRS 7344161111 44567 PINETREE DRIVE PLYMOUTH MI 481703840 AMY YOUNGQUIST CHIEF EXECUTIVE OFFICER 7344161111 2015-02-26 1 ALAN D PANTER CPA P00952587 5173516836 2015-02-24 2013 2016-02-25 16:41:14Z AMY YOUNGQUIST 44567 PINETREE DRIVE PLYMOUTH MI 481703840 2291533 0 X WWW.FIRSTSTEP-MI.ORG X 1978 MI INCORPORATED FOR THE PURPOSE OF ACTING AS A HUMAN SERVICE AGENCY FOR VICTIMS OF DOMESTIC VIOLENCE AND SEXUAL ASSAULT. 14 14 52 520 0 0 2136432 2290850 0 0 181607 145 13493 538 2331532 2291533 0 0 0 0 1387243 1369095 0 0 95052 863592 806889 2250835 2175984 80697 115549 4198324 4289724 593193 504714 3605131 3785010 INCORPORATED FOR THE PURPOSE OF ACTING AS A HUMAN SERVICE AGENCY FOR VICTIMS OF DOMESTIC VIOLENCE AND SEXUAL ASSAULT. 0 0 1579240 473 DOMESTIC ASSAULT PROGRAM MAINTAINS A TWENTY-FOUR (24) HOUR CRISIS LINE, OFFERS COUSELING SESSIONS, AND PROVIDES SHELTER FOR DOMESTIC ASSAULT VICTIMS. 5,065 CLIENTS WERE SERVED DURING THE YEAR. 217209 65 SEXUAL ASSAULT PROGRAM OFFERS SAME SERVICES AS ABOVE BUT FOR VICTIMS OF SEXUAL ASSAULT. 1,197 CLIENTS WERE SERVED DURING THE YEAR. 1796449 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 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 0 0 0 0 1 15 0 1 52 1 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MI X X AMY YOUNGQUIST 7344161111 44567 PINETREE DRIVE PLYMOUTH MI 481703840 JENNIFER HARTKE PRESIDENT 1.00 X X 0 0 0 MARILYN NIX VICE-PRESIDENT 1.00 X X 0 0 0 BECKIE THOMPSON SECRETARY 1.00 X X 0 0 0 GENELLE M ALLEN TREASURER 1.00 X X 0 0 0 KIMBERLY COLEMAN DIRECTOR 1.00 X 0 0 0 JEROME ESPY SR DIRECTOR 1.00 X 0 0 0 JEFFREY GIELNIAK DIRECTOR 1.00 X 0 0 0 JOYCE M HOWE DIRECTOR 1.00 X 0 0 0 HEIDI A NAASKO DIRECTOR 1.00 X 0 0 0 JUNE NICHOLAS DIRECTOR 1.00 X 0 0 0 CARLA O'MALLEY DIRECTOR 1.00 X 0 0 0 KAREN WILSON SMITHBAUER DIRECTOR 1.00 X 0 0 0 LOREN WADINGTON DIRECTOR 1.00 X 0 0 0 WENDY WOODWARD DIRECTOR 1.00 X 0 0 0 AMY YOUNGQUIST CHIEF EXECUTIVE OFFICER 40.00 X 88352 0 6097 88352 0 6097 0 0 0 0 0 1713333 577517 2290850 145 145 CHANGE IN INTEREST OF 900099 538 538 538 2291533 538 0 145 85108 33192 51916 1092013 879178 142206 70629 82287 58863 16697 6727 109687 77751 26256 5680 17948 17197 751 121903 111908 9995 1704 928 776 14498 14097 362 39 31683 31683 207643 183514 24129 7349 4627 1945 777 4811 3468 914 429 16172 15669 503 112404 97791 14613 49253 49253 CLIENT EXPENSES 182371 182371 COMMUNICATIONS EXPENSE 22540 22540 PROGRAM SUPPLIES 14188 12419 1769 2422 2422 2175984 1796449 284483 95052 603010 573079 180947 163445 27190 33029 4210698 700176 3361323 3510522 25854 9649 4198324 4289724 156409 144641 8362 436784 351711 593193 504714 X 1910285 2090092 1684872 1685269 9974 9649 3605131 3785010 4198324 4289724 115549 64330 0 X X 0 1 X 1 1 1 X 3964296 2665031 2362997 2136432 2290850 13419606 3964296 2665031 2362997 2136432 2290850 13419606 13419606 1896 1446 15 107 145 3609 16433 12400 17367 8357 538 55095 13478310 0.99560 0.99430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9974 -325 9649 10764 -790 9974 9205 1559 10764 9539 -334 9205 9232 307 9539 1.00000 1 0 139500 139500 3949036 600996 3348040 59247 50071 9176 62915 49109 13806 3510522 X 2531917 240384 240384 2291533 0 2291533 2352038 176054 176054 2175984 0 2175984 PART X, LINE 2: FEDERAL TAX LAW PROVIDES TAX BENEFITS TO NONPROFIT ORGANIZATIONS RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (CODE). THE CODE REQUIRES THAT TAX-EXEMPT ORGANIZATIONS MUST COMPLY WITH FEDERAL TAX LAW TO MAINTAIN TAX-EXEMPT STATUS AND AVOID PENALTIES. AS AN EXEMPT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE CODE THAT HAS BEEN CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION, FIRST STEP; THE WESTERN WAYNE COUNTY PROJECT DOMESTIC ASSAULT IS ONLY SUBJECT TO TAX ON UNRELATED BUSINESS INCOME AS DEFINED BY SECTION 509(A)(1) OF THE CODE. THE ORGANIZATION HAS NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED SEPTEMBER 30, 2014. ACCORDINGLY, A PROVISION FOR INCOME TAXES HAS NOT BEEN MADE ON THE FINANCIAL STATEMENTS. THE AMOUNT OF INCOME TAX BENEFIT THAT MAY BE DISALLOWED BY THE INTERNAL REVENUE SERVICE (IRS), IF ANY, CANNOT BE DETERMINED AT THIS TIME ALTHOUGH FIRST STEP; THE WESTERN WAYNE COUNTY PROJECT DOMESTIC ASSAULT EXPECTS SUCH AMOUNTS, IF ANY, TO BE IMMATERIAL. INTEREST AND/OR PENALTIES ON AN AMOUNT OF INCOME TAXES DEEMED UNDERPAID, IF ANY, WILL BE CLASSIFIED AS INCOME TAXES IN THE FINANCIAL STATEMENTS. THE ORGANIZATION HAS NOT RECOGNIZED ANY INTEREST OR PENALTIES PAYABLE IN THE STATEMENT OF FINANCIAL POSITION AS OF SEPTEMBER 30, 2014, OR INTEREST OR PENALTIES EXPENSE IN THE STATEMENT OF ACTIVITIES FOR THE YEAR THEN ENDED. FIRST STEP; THE WESTERN WAYNE COUNTY PROJECT DOMESTIC ASSAULT IS SUBJECT TO IRS AND STATE EXAMINATION FOR A PERIOD OF AT LEAST THREE (3) YEARS AFTER THE FORM 990 HAS BEEN FILED. X 119686 FAIR MARKET VALUE X PLAYGROUND EQ 10 64330 COST OF EQUIPMENT AN X DONATED SERVI 3205 56332 HOURLY RATES 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER, SENIOR ACCOUNTANT, AND MEMBERS OF THE FINANCE COMMITTEE BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST DISCLOSURE FORMS ARE SIGNED EACH FISCAL YEAR BY ALL BOARD MEMBERS AND THEY ARE MANDATED TO CHANGE THE FORM SHOULD ANY CONFLICT ARISE. FORM 990, PART VI, SECTION B, LINE 15 SALARIES ARE REVIEWED AND COMPARED WITH SIMILAR NON-PROFIT AGENCIES IN OUR COUNTY. LENGTH OF SERVICE, BACKROUND, EDUCATION, EXPERIENCE, AND OVERALL ACHIEVEMENTS ARE CONSIDERED WHEN EVALUATING COMPENSATION PACKAGES. FORM 990, PART VI, SECTION C, LINE 19 WRITTEN REQUESTS MADE WITH REASONABLE PURPOSE TO EXAMINE THE ORGANIZATION'S GOVERNING DOCUMENTS CAN BE MADE WITH THE PRINCIPAL OFFICER DURING REGULAR BUSINESS HOURS. FORM 990, PART XII, LINE 2C: THE BOARD, ALONG WITH THE CEO, CONTRACTED CFO, AND SENIOR ACCOUNTANT REVIEW THE AUDITED FINANCIAL STATMENTS AND 990. THEY ALSO ARE RESPONSIBLE FOR THE SELCTION OF AN INDEPENDENT AUDITING FIRM.