First Step, Inc.: Single Audit Reports and Findings
First Step, Inc. filed 7 single audits between 2016 and 2024; the most recently observed auditor is ALEXANDER THOMPSON ARNOLD PLLC (2024), and the 2024 report lists 1 finding. Data as of 2026-09-18.
Data as of Sep 18, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; First Step, Inc. is recorded in HOT SPRINGS, Arkansas under EIN 710307372, and the Clearinghouse records it as a nonprofit.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $1,160,363 | $750,000 | ALEXANDER THOMPSON ARNOLD PLLC | 1 | SD | 2024-06-GSAFAC-0000361061 |
| 2023 | 2023-06-30 | $1,455,657 | $750,000 | ALEXANDER THOMPSON ARNOLD PLLC | 1 | SD | 2023-06-GSAFAC-0000021176 |
| 2022 | 2022-06-30 | $1,993,815 | $750,000 | ALEXANDER THOMPSON ARNOLD PLLC | 0 | — | 2022-06-CENSUS-0000201071 |
| 2019 | 2019-06-30 | $946,228 | $750,000 | BANKS CPA, PLLC | 1 | SD | 2019-06-CENSUS-0000201071 |
| 2018 | 2018-06-30 | $1,214,322 | $750,000 | BANKS CPA, PLLC | 0 | — | 2018-06-CENSUS-0000201071 |
| 2017 | 2017-06-30 | $1,436,609 | $750,000 | BANKS CPA, PLLC | 0 | — | 2017-06-CENSUS-0000201071 |
| 2016 | 2016-06-30 | $1,136,937 | $750,000 | BANKS CPA, PLLC | 0 | — | 2016-06-CENSUS-0000201071 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $601,894 | No |
| 21.019 | CORONAVIRUS RELIEF FUND | $474,775 | Yes |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $31,400 | No |
| 84.187 | SUPPORTED EMPLOYMENT SERVICES FOR INDIVIDUALS WITH THE MOST SIGNIFICANT DISABILITIES | $22,100 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $17,097 | No |
| 10.565 | COMMODITY SUPPLEMENTAL FOOD PROGRAM | $13,097 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2024-001 | H | Significant deficiency / Questioned costs | Yes |
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
- Total revenue
- $34,640,099
- Total assets
- $29,916,611
- IRS object id
- 202641319349302304
- Exempt under
- 501(c)(3)
- Ruling year
- 1962
- BMF release
- 2026-09-17
Read next
- CPA firms that audit Arkansas nonprofits
- Arkansas single audit statistics
- Arkansas nonprofit audit requirements
How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits First Step, Inc. now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “First Step, Inc. Single Audits and Findings (AR).” https://getauditradar.com/single-audits/ar/first-step-inc-710307372/. Data as of 2026-09-18.