Children First PA FY2022 filing

Tax-deductible

Philadelphia, PA501(c)(3)Since 1980Human ServicesEIN 23-2137461Revenue $4.7M in FY2022

On file with the IRSchildrenfirstpa.org990 Spring Garden St Ste 200, 19123-2638 · Philadelphia, PATax-exempt since Sep 1982Publicly supported charity — 170(b)(1)(A)(vi)

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Children First is the greater philadelphia region's leading child advocacy organization. Its mission is to improve the lives of low-income Children and Children of color by analyzing the obstacles to opportunity, proposing sound solutions that improve life outcomes, and working with public officials to put solutions in place. Children First focuses on the needs of the whole child by documenting the unmet needs of Children of color and low-income Children, proffering sound solutions that address racial inequities and produce opportunity for all Children, and building public support to enact these solutions. Our work affects a child's development, health, and well-being from the moment they are born to adulthood. In response to covid, Children First opened the door to critically needed emergency supports by simplifying and translating government outreach materials into 18 languages and working with partners in the immigrant- serving community to ensure these resources were tapped for chi

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
$140K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $594K a year · 12% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$140K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 8.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $245K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.2M
17% of total assets
Looks good: liabilities are 17% of assets; 50% or less.
Pt X · Ln 26
Independent board members
30
of 30 voting members
Looks good: 30 of 30 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.7M
+39% vs prior year
Spent
$3.7M
To programs
87%
Net assets
$5.7M
By yearFY2021–FY2025
Revenue
$4.7M
FY2022▲ +39%
Tap a bar for its year
Revenue by fiscal year
FY2021$3.4M
FY2022$4.7M
FY2023$6.0M
FY2024$4.5M
FY2025$6.3M
Expenses
$3.7M
FY2022▲ +40%
Tap a bar for its year
Expenses by fiscal year
FY2021$2.6M
FY2022$3.7M
FY2023$4.4M
FY2024$5.2M
FY2025$5.9M
Net assets
$5.7M
FY2022▲ +17%
Tap a bar for its year
Net assets by fiscal year
FY2021$4.9M
FY2022$5.7M
FY2023$7.2M
FY2024$6.7M
FY2025$7.4M

From the FY2022 Form 990 (year ending May 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1982.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $3.2M Management & general 7% · $247K Fundraising 7% · $244K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

31 people listed on the 990; $140K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Executive Di
$139,713Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Donna Cooper’s $165K as Executive Director is at the 79th percentile of top reported officer pay among 3868 $1–10M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Donna Cooper$164,677$154,269$160,000$139,713$139,180
Donna Cooper Executive Director—$154,269———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Advocates for low-income children and children of color, proposing and enacting solutions to improve their lives.

Questions for Children First PA

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Provided by the organization

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1 program · $3.2M · in their own filed words · FY2021
01

Children first is the greater philadelphia region's leading child advocate. We take pride in the fact that our research, and public engagement strategies generated the public will to support a 200 million state increase in funding for public schools with a double dose of additional state funds allocated to the school districts educating…

$3.2Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 2 funders$245K
Grants paid · 1 grant · $121K · 2021–2021
Unitemized GrantFY2021$121,349

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$4.7M
Ln 12
Gifts and grantsLn 1h$4.5M
Other incomeLn 4–11$179K
Investment incomeLn 3$44K
Money outPt IX
$3.7M
Ln 25
Programscol B$3.2M
Managementcol C$247K
Fundraisingcol D$244K
Owns and owesPt X
$5.7M
net assets · Ln 32
Cash and savingsLn 1–2$2.6M
Total assetsLn 16$6.9M
LiabilitiesLn 26$1.2M
PeoplePt VI, VII
31
listed · VII A
PaidVII A1
Voting boardVI 1a30
IndependentVI 1b30
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.5M
Government grantsLn 1e$252K
Fundraising eventsLn 1c$192K
Investment incomeLn 3$44K
Other incomeLn 4–11$179K
Gains on assetsLn 7$11K
Total revenueLn 12$4.7M
Assets in detailPt X, end of year
CashLn 1$2.6M
Cash and savings togetherLn 1–2$2.6M
InvestmentsLn 11–13$1.5M
Land, buildings, equipmentLn 10c$5K
Other assetsLn 15$1.2M
Total assetsLn 16$6.9M
LiabilitiesLn 26$1.2M
Net assetsLn 32$5.7M
OperationsPt I, VI
EmployeesI 530
VolunteersI 6800
Fiscal year endsHeaderMay
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$1.5M$2.6M
InvestmentsLn 11–13$1.6M$1.5M
Land, buildings, equipmentLn 10c$14K$5K
Total assetsLn 16$5.4M$6.9M
LiabilitiesLn 26$483K$1.2M
Net assetsLn 32$4.9M$5.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$121K$121K
Other salaries and wagesLn 7$1.8M$1.6M$129K$129K
Other employee benefitsLn 9$248K$214K$17K$17K
Payroll taxesLn 10$141K$122K$10K$10K
Accounting feesLn 11c$15K$13K$1K$1K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$77K$66K$5K$5K
OccupancyLn 16$92K$79K$6K$6K
TravelLn 17$10K$9K$721$721
Conferences, conventions and meetingsLn 19$8K$7K$556$555
InsuranceLn 23$8K$7K$590$590
Other expenses (24a–d)Ln 24$1.1M$945K$70K$70K
All other expensesLn 24e$39K$33K$3K$3K
Total functional expensesLn 25$3.7M$3.2M$247K$244K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $6.3M$5.9M$411K$7.4M 990 PDF
FY2024 $4.5M$5.2M−$730K$6.7M 990 PDF
FY2023 $6.0M$4.4M$1.5M$7.2M 990 PDF
FY2022 Viewing $4.7M$3.7M$1.0M$5.7M 990 PDF
FY2021 $3.4M$2.6M$751K$4.9M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $4,711,732 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,390,432$4,489,316
I-9 Program service revenue$0
I-10 Investment incomePrior year $33,999$43,772
I-11 Other revenuePrior year −$33,087$178,644
I-12 Total revenuePrior year $3,391,344$4,711,732
I-13 Grants and similar amounts paid$121,349
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,774,501$2,238,097
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $865,488$1,337,002
I-18 Total expensesPrior year $2,639,989$3,696,448
I-19 Revenue less expensesPrior year $751,355$1,015,284
Part VI · Governance 30 of 30 board members independent, no flags
VI-1a Voting members of the governing body30
VI-1b Independent voting members30
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $4,711,732 across 10 lines filed
VIII-1a Federated campaigns$208,390
VIII-1c Fundraising events$191,742
VIII-1e Government grants$252,359
VIII-1f All other contributions, gifts and grants$3,836,825
VIII-1h Total contributions, gifts and grants$4,489,316
VIII-3 Investment incomeRelated to mission $32,792$32,792
VIII-7 Net gain or loss on sales of assetsRelated to mission $10,980$10,980
VIII-8 Net income from fundraising events−$41,353
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $219,997$219,997
VIII-12 Total revenueRelated to mission $263,769$4,711,732
Part IX · Statement of functional expenses $3,696,448 across 13 lines filed
IX-2 Grants to domestic individualsPrograms $121,349$121,349
IX-7 Other salaries and wagesPrograms $1,589,632 · Management $129,389 · Fundraising $129,388$1,848,409
IX-9 Other employee benefitsPrograms $213,504 · Management $17,378 · Fundraising $17,378$248,260
IX-10 Payroll taxesPrograms $121,628 · Management $9,900 · Fundraising $9,900$141,428
IX-11c Accounting feesPrograms $12,900 · Management $1,050 · Fundraising $1,050$15,000
IX-12 Advertising and promotionManagement $2,316$2,316
IX-13 Office expensesPrograms $65,937 · Management $5,367 · Fundraising $5,366$76,670
IX-16 OccupancyPrograms $79,080 · Management $6,437 · Fundraising $6,437$91,954
IX-17 TravelPrograms $8,856 · Management $721 · Fundraising $721$10,298
IX-19 Conferences, conventions and meetingsPrograms $6,827 · Management $556 · Fundraising $555$7,938
IX-23 InsurancePrograms $7,250 · Management $590 · Fundraising $590$8,430
IX-24 Other expenses (24a–d)Programs $945,232 · Management $70,233 · Fundraising $70,232$1,085,697
IX-24e All other expensesPrograms $33,282 · Management $2,709 · Fundraising $2,708$38,699
IX-25 Total functional expensesPrograms $3,205,477 · Management $246,646 · Fundraising $244,325$3,696,448
Part X · Balance sheet $6,927,359 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $1,536,835$2,596,898
X-3 Pledges and grants receivableStart of year $1,664,078$1,529,984
X-9 Prepaid expenses and deferred chargesStart of year $5,766$16,672
X-10c Land, buildings and equipment, netStart of year $13,632$5,461
X-11 Publicly traded securitiesStart of year $1,649,973$1,535,892
X-15 Other assetsStart of year $496,279$1,242,452
X-16 Total assetsStart of year $5,366,563$6,927,359
X-17 Accounts payable and accrued expensesStart of year $121,972$155,234
X-25 Other liabilitiesStart of year $361,405$1,040,857
X-26 Total liabilitiesStart of year $483,377$1,196,091
X-27 Net assets without donor restrictionsStart of year $1,568,526$1,932,703
X-28 Net assets with donor restrictionsStart of year $3,314,660$3,798,565
X-32 Total net assets or fund balancesStart of year $4,883,186$5,731,268
X-33 Total liabilities and net assetsStart of year $5,366,563$6,927,359
Part XI · Reconciliation of net assets $5,731,268 net assets at year end
XI-1 Total revenue$4,711,732
XI-2 Total expenses$3,696,448
XI-3 Revenue less expenses$1,015,284
XI-4 Net assets at start of year$4,883,186
XI-5 Net unrealized gains (losses) on investments−$167,202
XI-10 Net assets at end of year$5,731,268

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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