The First L a P Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
PROVIDE COUNSELING AND SHELTER FOR MEN RECENTLY RELEASED FROM PRISON WITH THE GOAL OF SUCCESSFUL TRANSITIONING INTO THE COMMUNITY.
- Income
- $174,615
- Spending
- $174,287
- Reserves
- 2.8 months of spending
- Largest source of income
- fees for its services, 51%
- Highest pay
- $66,200, executive director
Source: Form 990EZ for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 60 out of 100. Higher than 66% of charities in its peer group (housing, under $250k).
Reserves
10 of 35Spendable reserves would cover 2.8 months of spending.
Debt
20 of 20It owes 2% of what it owns.
Living within its means
12 of 15Income exceeded spending by 0% of income.
Source: Form 990EZ for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.
Source: Form 990EZ 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)
- $174,287 spent. In 2024, First LAP served thirty men. Twenty completed their six-month programs and transitioned to other residences. Sixteen men were fully employed. One was able to parole out of state to Tennessee where his family is. The other four were on disability and able to find residences elsewhere. In May 2024, the Executive Director represented First LAP at a symposium held by Governor Josh Green. Partners of different state agencies were present at the Koolau Ballroom to discuss implementation of TICI (Trauma informed Care initiative). The Office of Wellness and Resilience presented programs on trauma treatment. First LAP has always believed and exercised this belief of healing through the Power of Forgiveness. We have certified 50+ adults to become certified Peer Support Specialist that can carry on this tradition of people with lived experiences mentoring those coming out of prison and/or struggling with alcohol/drug addiction.
Source: Form 990EZ 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 November 6, 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 March 2003.
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 November 4, 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.