First Step Housing
Public records show a registered, tax-exempt organization in good standing.
What it says it does
FIRST STEP COMMUNITIES WILL CREATE INTERIM HOUSING AND EMERGENCY SHELTER FOR PEOPLE EXPERIENCING HOMELESSNESS. HERE THEY WILL LIVE IN SAFETY AND DIGNITY, RECEIVE THE SERVICES THEY REQUIRE, AND TAKE A FIRST-STEP AWAY FROM HOMELESSNESS TOWARD SELF-SUFFICIENCY AND PERMANENT HOUSING.
- Income
- $8.0 million
- Spending
- $8.0 million
- Spent on programs
- 90%
- Reserves
- 1.7 months of spending
- Largest source of income
- government grants, 98%
- Employees
- 208
- Volunteers
- 20
- Highest pay
- $134,703, chief executive officer
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 53 out of 100. Higher than 24% of charities in its peer group (arts and culture, $1m to $10m).
Reserves
10 of 35Spendable reserves would cover 1.7 months of spending.
Debt
5 of 20It owes 55% of what it owns.
Living within its means
8 of 15Spending exceeded income by 1% of income.
Income trend
15 of 15Income rose 12% on the year before.
Spending floor
15 of 1590% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 93 out of 100. Higher than 56% of charities in its peer group (arts and culture, $1m to $10m).
Independent board
18 of 254 of 4 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $7.2 million spent. THE DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT HAS ESTABLISHED THE HOUSING FIRST MODEL CALLING FOR HOUSING CLIENTS FIRST AND PROVIDING WRAP AROUND SERVICES. THE HUD RECOMMENDED EMPHASIS REMAINS PLACING HOMELESS INDIVIDUALS IN PERMANENT HOUSING AND COORDINATING ACCESS TO REQUIRED SERVICES. FIRST STEP COMMUNITIES (FSC) CONTINUES TO SUPPORT THE HUD MODEL AND ENDEAVORS TO DEVELOP SOLUTIONS THAT HAVE PRACTICAL APPLICATIONS. UNFORTUNATELY, THE GAP BETWEEN SECURED FUNDING FOR MORE AFFORDABLE HOUSING AND THE DEMAND PERSISTED AGAIN THROUGH 2024. THE OVERALL MISSION OF FIRST STEP COMMUNITIES CONTINUES TO BE TO PROVIDE LOW BARRIER SHELTER AND SERVICES TO THIS VULNERABLE HOMELESS POPULATION. IN DOING THIS, FSC AND NUMEROUS COLLABORATIVE PARTNERS WILL HELP THE TARGET GROUP OF INDIVIDUALS AS THEY MOVE THROUGH THE INTERIM SERVICES PROVIDED. OUR DESIRED OUTCOME REMAINS TO PREPARE THIS POPULATION FOR REHOUSING PROGRAMS THAT ALIGN WITH THE HOUSING FIRST MODEL AND PRIORITIZE A SUCCESSFUL TRANSITION TO PERMANENT HOUSING. ACCOMPLISHMENTS IN 2024 INCLUDE:FSC EMPHASIS AND GROWTH DURING 2024 FOCUSED ON EXPANDING COLLABORATIVE SERVICES AND PURSUING ADDITIONAL OPPORTUNITIES FOR INCREASED SHELTERING PROGRAMS. HOWEVER, AN ONGOING EFFORT REMAINED TO PROVIDE ALL CLIENTS WITH INCREASED ACCESS TO HEALTHCARE SERVICES, A MAJORITY MEDICALLY VULNERABLE. FSC HAS INCREASED ITS EMPHASIS ON BRINGING SHELTER AND HEALTHCARE SERVICES MODELS TOGETHER TO ADDRESS THE GROWING BEHAVIORAL HEALTH AND SUBSTANCE USE DISORDER CRISIS. AT NORTH A STREET CAMPUS, BRINGING IN ADDITIONAL COLLABORATIVE SERVICE PROVIDERS AND DEVELOPING IN-HOUSE TRAINING WORKSHOPS CONTINUED TO BE A PRIORITY. FSC CONDUCTED OUR ANNUAL FSC HEALTH FAIR DURING 2024 AND INCLUDED FOUR DOZEN COLLABORATIVE PARTNERS INCLUDING NONPROFITS, COMMUNITY-BASED ORGANIZATIONS, AND LOCAL GOVERNMENT AGENCIES. FSC ADMINISTERED THE HEALTH FAIR OUR NORTH A STREET CAMPUS IN THE RIVER DISTRICT, TARGETING CHRONICALLY HOMELESS INDIVIDUALS IN OUR SHELTER AND LIVING ON THE STREETS OF THE RIVER DISTRICT. FSC ALSO CONTINUED A PARTNERSHIP WITH UC DAVIS, BRINGING THE WILLOW CLINIC TO THE NORTH A STREET CAMPUS, WHO ADMINISTER A WEEKLY FREE CLINIC ON SITE PROVIDING PRIMARY HEALTHCARE, OBGYN, AND BEHAVIORAL HEALTH SUPPORT. THE WILLOW CLINIC NOW PARTNERS IN THE ANNUAL HEALTH FAIR AT NORTH A STREET CAMPUS.AT THE GROVE - EMERGENCY BRIDGE HOUSING FOR TRANSITION AGE YOUTH, COMPLETED AN EXPANSION OF THE SITE FROM 24 CABINS TO 50. AN ADOPT-A-CABIN PROGRAM DESIGNED TO RAISE FUNDING FOR ONGOING CABIN MAINTENANCE AND SITE BEAUTIFICATION SUCCESSFULLY RAISED OVER $50,000. AN ONGOING PARTNERSHIP WITH LIFE PRACTICES BROUGHT INDIVIDUAL AND GROUP THERAPY TO THE GROVE CLIENTS AND DATA GATHERED QUICKLY DEMONSTRATED A DOUBLING OF THE PERCENTAGE OF CLIENTS ACHIEVING PERMANENT HOUSING OUTCOMES AFTER PARTICIPATING IN THERAPY SESSIONS. IN 2024 A TOTAL OF 108 CLIENTS ACHIEVED PERMANENT HOUSING IN THE 50-CABIN GROVE PROGRAM.AT THE ROSEVILLE ROAD CAMPUS FACILITY WAS DEVELOPED AS A REPLACEMENT FOR THE MILLER PARK FACILITY, CHANGING THE MODE OF SHELTER FROM TENTS TO CABINS FOR OVER 125 INDIVIDUALS. DURING 2024, FSC EFFORTS TO HELP THE COUNTY OF SACRAMENTO ESTABLISH AN ONGOING WEATHER DRIVEN SOLUTION CONTINUED WITH THE OPERATION OF THE WEATHER RESPITE PROGRAM AT BOTH A BRANCH CENTER ROAD SITE AND AT THE NORTH A STREET CAMPUS AND OPERATING 24 HOURS PER DAY DURING WEATHER EXTREMES. AT ALL FSC FACILITIES EXCEPT THE WEATHER RESPITE PROGRAM, WE CONTINUED TO PROVIDE A 24-HOUR X 365 PROGRAM WITH SHELTER, CASE MANAGEMENT AND EXTENSIVE COLLABORATIVE PARTNERS SUPPLEMENTING FSC SERVICES. ALL SITES PROVIDE MEALS, SHOWERS, AND SANITATION.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since December 2015.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.