FIRST FEW STEPS INC: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: FIRST FEW STEPS INC (EIN 23-7448387)
Tax period: 2015-07-01 to 2016-06-30
Filed: 2016-09-09
IRS object ID: 201632539349301018
Schema version: 2015v2.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-09-09T12:25:22-05:00	ReturnTs
Tax Period End	2016-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	042806857	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	ELAINE R KORHONEN CPA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2442 BOSTON RD	AddressLine1Txt
City	WILBRAHAM	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	010951232	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2015-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	237448387	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FIRST FEW STEPS INC	BusinessNameLine1Txt
Business Name Line2	% STEVEN CORMIER	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	FIRS	BusinessNameControlTxt
Phone	4132834646	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	146 JIM ASH RD	AddressLine1Txt
City	PALMER	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01069	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	STEVEN CORMIER	PersonNm
Person Title	PRES & TREAS	PersonTitleTxt
Phone	4132834646	PhoneNum
Signature	2016-09-06	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ELAINE R KORHONEN	PreparerPersonNm
PTIN	P00180675	PTIN
Phone	4135964645	PhoneNum
Preparation	2016-09-09	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2017-02-10 21:41:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	STEVEN CORMIER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	146 JIM ASH RD	AddressLine1Txt
City	PALMER	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01069	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$161,298	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1973	FormationYr
Legal Domicile State	MA	LegalDomicileStateCd
Activity Or Mission	TO HOLD REAL PROPERTY TO BE USED AS FACILITIES FOR PROGRAMS AND SERVICES FOR SPECIAL NEEDS INDIVIUALS.	ActivityOrMissionDesc
Voting Members Governing Body	2	VotingMembersGoverningBodyCnt
Voting Members Independent	2	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$11,495	PYProgramServiceRevenueAmt
CY Program Service Revenue	$11,495	CYProgramServiceRevenueAmt
PY Investment Income	$48,268	PYInvestmentIncomeAmt
CY Investment Income	$28,795	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$59,763	PYTotalRevenueAmt
CY Total Revenue	$40,290	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$12,091	PYOtherExpensesAmt
CY Other Expenses	$12,113	CYOtherExpensesAmt
PY Total Expenses	$12,091	PYTotalExpensesAmt
CY Total Expenses	$12,113	CYTotalExpensesAmt
PY Revenues Less Expenses	$47,672	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$28,177	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,376,532	TotalAssetsBOYAmt
Total Assets EOY	$1,404,709	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,376,532	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,404,709	NetAssetsOrFundBalancesEOYAmt
Mission	TO HOLD REAL PROPERTY TO BE USED AS FACILITIES FOR PROGRAMS AND SERVICES FOR SPECIAL NEEDS INDIVIUALS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$9,033	ExpenseAmt
Revenue	$11,495	RevenueAmt
Desc	THE ORGANIZATION RENTS REAL ESTATE TO A NON-PROFIT ORGANIZATION WHOSE PRIMARY PURPOSE IS TO SUPPORT ADULTS AND CHILDREN WITH DEVELOPMENTAL DISABILITIES.	Desc
Total Program Service Expenses	$9,033	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	1	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	2	GoverningBodyVotingMembersCnt
Independent Voting Member	2	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	STEVEN CORMIER	PersonNm
Phone	4132834646	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	146 JIM ASH RD	AddressLine1Txt
City	PALMER	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01069	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (2 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
STEVEN CORMIER
PRES & TREAS	0.00	Yes (X)	Yes (X)	$0	$0	$0
JOHN VDOVJAK
CLERK		Yes (X)	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	11 CREAMERY AVE-BUCKLAND,MA	Desc
Total Revenue Column	$11,495	TotalRevenueColumnAmt
Related Or Exempt Func Income	$11,495	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$11,495	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,523	TotalRevenueColumnAmt
Exclusion	$7,523	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$108,190	SecuritiesAmt
Other	$34,090	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$121,008	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$12,818	SecuritiesAmt
Other	$34,090	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$21,272	TotalRevenueColumnAmt
Exclusion	$21,272	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$40,290	TotalRevenueColumnAmt
Related Or Exempt Func Income	$11,495	RelatedOrExemptFuncIncomeAmt
Exclusion	$28,795	ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$1,430	TotalAmt
Management And General	$1,430	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$65	TotalAmt
Management And General	$65	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$9,033	TotalAmt
Program Services	$9,033	ProgramServicesAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Management And GeneralManagementAndGeneralAmt
OFFICE	$1,535	$1,535
BUSINESS TAXES	$50	$50

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$12,113	TotalAmt
Program Services	$9,033	ProgramServicesAmt
Management And General	$3,080	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$136,370	BOYAmt
EOY	$144,857	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$376,420	BOYAmt
EOY	$377,906	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$298,876	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$77,616	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$230,295	BOYAmt
EOY	$221,260	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$633,447	BOYAmt
EOY	$660,686	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,376,532	BOYAmt
EOY	$1,404,709	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,376,532	BOYAmt
EOY	$1,404,709	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,376,532	BOYAmt
EOY	$1,404,709	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,376,532	BOYAmt
EOY	$1,404,709	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$28,177	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Supporting Organization509a3	Yes (X)	SupportingOrganization509a3Ind
Supporting Org Type3 Func Int	Yes (X)	SupportingOrgType3FuncIntInd
Supported Organizations	1	SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	ASSOCIATION FOR COMMUNITY LIVING	BusinessNameLine1Txt
Business Name Line2	ASSOCIATION FOR COMMUNITY LIVING	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
EIN	042210685	EIN
Organization Type	7	OrganizationTypeCd
Governing Document Listed	Yes (true)	GoverningDocumentListedInd
Support	$0	SupportAmt
Other Support	$0	OtherSupportAmt

Field	Value	IRS element (for citing)
Supported Organizations Total	1	SupportedOrganizationsTotalCnt
Other Support Sum	$0	OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

Field	Value	IRS element (for citing)
Listed By Name Governing Doc	false	ListedByNameGoverningDocInd
Suprt Org No IRS Determination	false	SuprtOrgNoIRSDeterminationInd
Supported Org Section C456	false	SupportedOrgSectionC456Ind
Supported Org Not Organized US	false	SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org	false	OrganizationChangeSuprtOrgInd
Support Non Supported Org	false	SupportNonSupportedOrgInd
Payment Substantial Contribtr	false	PaymentSubstantialContribtrInd
Loan Disqualified Person	false	LoanDisqualifiedPersonInd
Controlled Disqualified Prsn	false	ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int	false	DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int	false	DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules	false	ExcessBusinessHoldingsRulesInd
Contribution Controller	false	ContributionControllerInd
Contribution Family	false	ContributionFamilyInd
Contribution35 Controlled	false	Contribution35ControlledInd

Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp

Field	Value	IRS element (for citing)
Timely Provided Documents	Yes (true)	TimelyProvidedDocumentsInd
Officers Close Relationship	false	OfficersCloseRelationshipInd
Supported Org Voice Investment	false	SupportedOrgVoiceInvestmentInd

Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp

Field	Value	IRS element (for citing)
Activities Test	Yes (X)	ActivitiesTestInd
Activities Further Exempt Prps	Yes (true)	ActivitiesFurtherExemptPrpsInd
Activities Engaged Org Invlmnt	Yes (true)	ActivitiesEngagedOrgInvlmntInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART IV, SECTION A, LINE 1	CONTINUING RELATIONSHIP - THIS ORGANIZATION OWNS A 49% INTEREST IN A HOUSE USED BY THE SUPPORTED ORGANIZATION FOR ITS PROGRAMS.
PART IV, SECTION D, LINE 2	THIS ORGANIZATION OWNS A 49% INTEREST IN A HOUSE USED BY THE SUPPORTED ORGANIZATION FOR ITS PROGRAMS.
PART IV, SECTION E, LINE 2A	THIS ORGANIZATION'S ONLY ACTIVITY IS PARTIAL OWNERSHIP OF A HOUSE THAT THE ASSOCIATION FOR COMMUNITY LIVING USES FOR IT'S PROGRAMS.
PART IV, SECTION E, LINE 2B	THE ASSOCIATION FOR COMMUNITY LIVING IS LICENSED BY THE DEPARTMENT OF DEVELOPMENTAL SERVICES TO PROVIDE RESIDENTIAL SUPPORT TO ADULTS WITH INTELLECTUAL DISABILITIES.

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$52,961	OtherCostOrOtherBasisAmt
Book Value	$52,961	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$245,915	OtherCostOrOtherBasisAmt
Depreciation	$77,616	DepreciationAmt
Book Value	$168,299	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$221,260	TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B	THE PRESIDENT REVIEWS THE FORM BEFORE SIGNING & MAILING.
FORM 990, PAGE 6, PART VI, LINE 19	REQUESTS FOR DOCUMENTS ARE MADE BY WRITING OR CALLING THE PRESIDENT.