Children First Foundation FY2021 filing

Tax-deductible

Belleville, IL501(c)(3)Arts & CultureEIN 39-1249704Revenue $564K in FY2021

On file with the IRSchildren1stfoundation.org1909 Dublin Blvd Ste B, 62221-8013 · Belleville, ILTax-exempt since Oct 1992Publicly supported — 509(a)(2)

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Our mission is to help children and caregivers effectively adapt to divorce, separation, custodial conflict, and visitation exchange issues by creating services and products that address these issues.

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
$70K 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

FY2021 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $170K a year · 27% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$70K
to officers and key staff · 20% of spending
Fine: pay to officers and key staff is 20% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
17 mo
of spending, in cash
Looks good: 16.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$299K
26% of total assets
Looks good: liabilities are 26% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$564K
+16% vs prior year
Spent
$357K
To programs
83%
Net assets
$836K
By yearFY2020–FY2024
Revenue
$564K
FY2021▲ +16%
Tap a bar for its year
Revenue by fiscal year
FY2020$484K
FY2021$564K
FY2022$627K
FY2023$702K
FY2024$759K
Expenses
$357K
FY2021▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$341K
FY2021$357K
FY2022$464K
FY2023$510K
FY2024$611K
Net assets
$836K
FY2021▲ +33%
Tap a bar for its year
Net assets by fiscal year
FY2020$631K
FY2021$836K
FY2022$917K
FY2023$1.2M
FY2024$1.4M

From the FY2021 Form 990 · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 1992.

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

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $295K Management & general 9% · $32K Fundraising 8% · $30K

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

13 people listed on the 990; $70K paid to officers and key staff.

Part VII, Section A · reportable compensation
Exec. Director
$70,149Pt 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 2216 $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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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

Helps children and caregivers navigate divorce and custody challenges with supportive services and products.

Provided by the organization

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3 programs · $295K · in their own filed words · FY2021
01

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

$277Kprogram expense
02

Parenting Education

Four-hour Children First classes are offered in Madison County the third week of the month on Monday and Tuesday (6-8pm) and in St. Clair County the fourth week on Wednesday and Thursday (6-8pm). Each location offers a Friday class one time per month from 9:00am - 1:00pm. This scheduling allows morning options to participants.

$17Kprogram 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 the parenting education course by purchasing a license.

$1Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$564K
Ln 12
Gifts and grantsLn 1h$322K
Fees for servicesLn 2g$231K
Investment incomeLn 3$11K
Money outPt IX
$357K
Ln 25
Programscol B$295K
Managementcol C$32K
Fundraisingcol D$30K
Owns and owesPt X
$836K
net assets · Ln 32
Cash and savingsLn 1–2$496K
Total assetsLn 16$1.1M
LiabilitiesLn 26$299K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$322K
Government grantsLn 1e$321K
Fees for servicesLn 2g$231K
Investment incomeLn 3$11K
Other incomeLn 4–11$64
Gains on assetsLn 7$1K
Total revenueLn 12$564K
Assets in detailPt X, end of year
CashLn 1$243K
SavingsLn 2$254K
Cash and savings togetherLn 1–2$496K
InvestmentsLn 11–13$620K
Other assetsLn 15$4K
Total assetsLn 16$1.1M
LiabilitiesLn 26$299K
Net assetsLn 32$836K
OperationsPt I, VI
EmployeesI 522
VolunteersI 612
Fiscal year endsHeaderDecember
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 FY21End FY21
Cash and savingsLn 1–2$474K$496K
InvestmentsLn 11–13$189K$620K
Total assetsLn 16$726K$1.1M
LiabilitiesLn 26$95K$299K
Net assetsLn 32$631K$836K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$72K$43K$14K$14K
Other salaries and wagesLn 7$175K$161K$7K$7K
Pension plan contributionsLn 8$2K$2K$207$221
Other employee benefitsLn 9$3K$3K$275$309
Payroll taxesLn 10$19K$16K$2K$2K
Other fees for servicesLn 11g$3K$615$2K$0
Office expensesLn 13$12K$10K$990$1K
Information technologyLn 14$13K$12K$301$339
OccupancyLn 16$39K$32K$3K$3K
Conferences, conventions and meetingsLn 19$146$146$0$0
InterestLn 20$15$0$15$0
Depreciation, depletion and amortizationLn 22$4K$4K$0$0
InsuranceLn 23$8K$5K$2K$530
Other expenses (24a–d)Ln 24$7K$6K$84$85
Total functional expensesLn 25$357K$295K$32K$30K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $759K$611K$148K$1.4M 990 PDF
FY2023 $702K$510K$192K$1.2M 990 PDF
FY2022 $627K$464K$163K$917K 990 PDF
FY2021 Viewing $564K$357K$207K$836K 990 PDF
FY2020 $484K$341K$143K$631K 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 FY2021 990 (6 parts)
Part I · Summary $563,687 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $302,967$322,061
I-9 Program service revenuePrior year $180,363$230,578
I-10 Investment incomePrior year $688$10,984
I-11 Other revenuePrior year $110$64
I-12 Total revenuePrior year $484,128$563,687
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $256,750$272,744
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $84,534$84,369
I-18 Total expensesPrior year $341,284$357,113
I-19 Revenue less expensesPrior year $142,844$206,574
Part VI · Governance 12 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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 $563,687 across 9 lines filed
VIII-1e Government grants$321,338
VIII-1f All other contributions, gifts and grants$723
VIII-1h Total contributions, gifts and grants$322,061
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$230,578
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $9,563$9,563
VIII-5 RoyaltiesRelated to mission $14 · Unrelated business $0 · Excluded from tax $0$14
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $1,421$1,421
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $50 · Unrelated business $0 · Excluded from tax $0$50
VIII-12 Total revenueRelated to mission $230,642 · Unrelated business $0 · Excluded from tax $10,984$563,687
Part IX · Statement of functional expenses $357,113 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $43,488 · Management $14,496 · Fundraising $14,496$72,480
IX-7 Other salaries and wagesPrograms $160,900 · Management $7,100 · Fundraising $7,427$175,427
IX-8 Pension plan contributionsPrograms $1,937 · Management $207 · Fundraising $221$2,365
IX-9 Other employee benefitsPrograms $2,849 · Management $275 · Fundraising $309$3,433
IX-10 Payroll taxesPrograms $15,802 · Management $1,523 · Fundraising $1,714$19,039
IX-11g Other fees for servicesPrograms $615 · Management $1,931 · Fundraising $0$2,546
IX-13 Office expensesPrograms $10,266 · Management $990 · Fundraising $1,113$12,369
IX-14 Information technologyPrograms $11,905 · Management $301 · Fundraising $339$12,545
IX-16 OccupancyPrograms $32,031 · Management $3,087 · Fundraising $3,473$38,591
IX-19 Conferences, conventions and meetingsPrograms $146 · Management $0 · Fundraising $0$146
IX-20 InterestPrograms $0 · Management $15 · Fundraising $0$15
IX-22 Depreciation, depletion and amortizationPrograms $4,084 · Management $0 · Fundraising $0$4,084
IX-23 InsurancePrograms $4,881 · Management $2,110 · Fundraising $530$7,521
IX-24 Other expenses (24a–d)Programs $6,383 · Management $84 · Fundraising $85$6,552
IX-25 Total functional expensesPrograms $295,287 · Management $32,119 · Fundraising $29,707$357,113
Part X · Balance sheet $1,135,708 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $256,975$242,702
X-2 Savings and temporary cash investmentsStart of year $216,933$253,678
X-4 Accounts receivableStart of year $16,694$5,548
X-9 Prepaid expenses and deferred chargesStart of year $7,971$9,985
X-11 Publicly traded securitiesStart of year $189,421$619,720
X-15 Other assetsStart of year $8,159$4,075
X-16 Total assetsStart of year $726,087$1,135,708
X-17 Accounts payable and accrued expensesStart of year $16,580$27,164
X-19 Deferred revenueStart of year $78,610$272,236
X-26 Total liabilitiesStart of year $95,190$299,400
X-27 Net assets without donor restrictionsStart of year $630,897$836,308
X-32 Total net assets or fund balancesStart of year $630,897$836,308
X-33 Total liabilities and net assetsStart of year $726,087$1,135,708
Part XI · Reconciliation of net assets $836,308 net assets at year end
XI-1 Total revenue$563,687
XI-2 Total expenses$357,113
XI-3 Revenue less expenses$206,574
XI-4 Net assets at start of year$630,897
XI-5 Net unrealized gains (losses) on investments−$1,163
XI-10 Net assets at end of year$836,308

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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