Children First Foundation EIN 39-1249704 Form 990 (PDF) Claim this org

Children First Foundation

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Helps children and caregivers navigate divorce and custody challenges with supportive services and products. For fiscal year 2024 it reported $759K in revenue, $611K in expenses, and $1.4M in net assets.Pt I

Type
Public charity (501(c)(3)) · Arts & Culture
Location
Belleville, IL
Website
www.children1stfoundation.org
Filings
5 on file (2020–2024)
Revenue
$759KFY2024
Expenses
$611K
Net assets
$1.4M
People
12
Filings
5
Updates
0
More identity details & actions ⌄
EIN  39-1249704 Public charity (501(c)(3)) Belleville, IL
Form 990 (PDF)
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Size
$100K–1M
What they do
Helps children and caregivers navigate divorce and custody challenges with supportive services and products.
Leadership
Julie Chambers · Exec. Director · $86K
Money in and out
$759K revenue, $611K expenses
Bottom line
89% program efficiency
Where the money goes · FY2024
Total revenue
$759K
Pt VIII · Ln 12
Total expenses
$611K
Pt IX · Ln 25
Net assets
$1.4M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $148K
Where spending went · Part IX cols B–D
Program services $0.89 Management & general $0.08 Fundraising $0.04
Program efficiency
89%
of spending reaches programs+0.4% vs prior filing year
Operating runway
32.4mo
months of highly liquid reserves at operating expense rate▼ -4% vs prior filing year
Surplus margin
+19%
revenue over expenses, this year▼ -29% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$759K
FY2024▲ +8%
Expenses
$611K
FY2024▲ +20%
Total assets
$1.9M
FY2024▲ +15%
Total liabilities
$569K
FY2024▲ +7%
Total revenue
$759K
Pt VIII · Ln 12
Total expenses
$611K
Pt IX · Ln 25
Net assets
$1.4M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$148K
Total assetsPt X · Ln 16$1.9M
Program-expense ratioPt IX · col B89%
Voting members of governing bodyPt I · Ln 311
Independent voting membersPt I · Ln 411

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CChildren First Foundation
EINHdr · item D39-1249704
Principal addressHdr · item CBelleville, IL
WebsiteHdr · item Jwww.children1stfoundation.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MIL
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFArts & Culture (A33Z)
Ruling yearIRS BMFOct 1992

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a11
Independent voting membersPt VI · Ln 1b11
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Exec. Director
$86,407Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Julie Chambers’s $86K as Exec. Director is at the 80th percentile of top reported officer pay among 2213 $100K–1M arts & culture 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 · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Julie Chambers$86,407$76,715$73,563$70,149$70,068

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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Mission & Programs · Part III

Where the work happens

3 program services account for $542K of program spending, described in the organization's own filed words · FY2024.
01

SUPERVISED & OVERNIGHT PARENTING TIME PROGRAMS provide designated parking and separate entrances. Both programs ensure no contact occurs between parents during the exchange. Overnight parenting is designed to supervise the transfer of children between divorced or separated parents.

$522Kprogram expense
02

Parenting Education

Four-hour Children First classes are offered in Madison County on Mondays and Tuesdays (6-8pm) and in St. Clair County on Wednesdays and Thursdays (6-8pm). Each location offers a Friday class one time per month from 9:00am - 1:00pm. This scheduling allows morning options to participants.

$18Kprogram expense
03

PARENTING EDUCATION CURRICULUM is a video/DVD-based curriculum targeting divorcing or separating parents to educate them on how to best help their children cope with the effects of family changes and conflict. Organizations can become providers of our parenting education course by purchasing a license.

$2Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$526K · 69%
Program service revenue$218K · 29%
Investment income$14K · 2%
Contributions & grants69%$526K
Program service revenue29%$218K
Investment income2%$14K
Other revenue$511
— government grantsLn 1e$526K
Total revenueLn 12$759K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.89 Management & general $0.08 Fundraising $0.04
Program services89%$542K
Management & general8%$46K
Fundraising4%$23K
Total functional expensesLn 25$611K

Balance Sheet

Part X · end of year
CashLn 1$467K
Total assetsLn 16$1.9M
Total liabilitiesLn 26$569K
Total net assetsLn 32$1.4M
Months of cash on handcomputed9.2

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $1.6M · Operating expenses/yr $611K
32.4 months
Where the money goes
Program services
Program services $542K · Total expenses $611K
89%
Management & General
Management & general $46K · Total expenses $611K
8%
Fundraising
Fundraising $23K · Total expenses $611K
4%
Cost to raise $1
Fundraising expense (3-yr avg) $22K · Solicited contributions (3-yr avg) $2K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $526K · Total revenue $759K
69%
Government reliance
Government grants $526K · Total revenue $759K
69%
Earned-income share
Program service revenue $218K · Total revenue $759K
29%
Investment reliance
Investment income $14K · Total revenue $759K
+2%
Program self-sufficiency
Program service revenue $218K · Total expenses $611K
36%
Growth & trend
Revenue growth (YoY)
This year $759K · Prior year $702K
+8%
Revenue CAGR
FY2020 $484K · FY2024 $759K
+12%
Net-asset trend (YoY)
End of year $1.4M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $759K · Expenses $611K
+19%
Liabilities-to-Assets
Total liabilities — · Total assets $1.9M
Net-asset ratio
Net assets $1.4M · Total assets $1.9M
70%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $1.2M · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $1.9M
61%
People & payroll
Highest Reported Total Compensation
Individual Julie Chambers · Reported title Exec. director · Highest reported compensation $86K · Total expenses $611K
14%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $469K · Total expenses $611K
77%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 89%
Overhead ratio 8%
Fundraising cost ratio 4%
Revenue growth 8%
Investment management fee ratio 0.4%
Legal fee ratio 0.4%
Accounting fee ratio 0.4%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$759K revenue · viewing · ⤓ 990 PDF
FY2023$702K revenue · ⤓ 990 PDF
FY2022$627K revenue · ⤓ 990 PDF
FY2021$564K revenue · ⤓ 990 PDF
FY2020$484K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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