Children First Foundation FY2023 filing

Tax-deductible

Belleville, IL501(c)(3)Arts & CultureEIN 39-1249704

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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.
88¢ of each $1 spent went to programs.
$77K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2023 · 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
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$77K
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 10.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$531K
32% of total assets
Looks good: liabilities are 32% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$702K
+12% vs prior year
Spent
$510K
To programs
88%
Net assets
$1.2M
By yearFY2020–FY2024
Revenue
$702K
FY2023▲ +12%
Revenue by fiscal year
FY2020$484K
FY2021$564K
FY2022$627K
FY2023$702K
FY2024$759K
Expenses
$510K
FY2023▲ +10%
Expenses by fiscal year
FY2020$341K
FY2021$357K
FY2022$464K
FY2023$510K
FY2024$611K
Net assets
$1.2M
FY2023▲ +25%
Net assets by fiscal year
FY2020$631K
FY2021$836K
FY2022$917K
FY2023$1.2M
FY2024$1.4M

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 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

88 cents of each dollar spent went to programs.

Program services 88% · $451K Management & general 7% · $36K Fundraising 4% · $23K

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

12 people listed on the 990; $77K paid to officers and key staff.

Part VII, Section A · reportable compensation
Exec. Director
$76,715Pt 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 program services account for $438K of program spending, described in the organization's own filed words · FY2023.
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.

$418Kprogram 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.

$1Kprogram expense

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By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$702K
Ln 12
Gifts and grantsLn 1h$467K
Fees for servicesLn 2g$204K
Investment incomeLn 3$19K
Money outPt IX
$510K
Ln 25
Programscol B$451K
Managementcol C$36K
Fundraisingcol D$23K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$446K
Total assetsLn 16$1.7M
LiabilitiesLn 26$531K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$467K
Government grantsLn 1e$467K
Fees for servicesLn 2g$204K
Investment incomeLn 3$19K
Other incomeLn 4–11$11K
Gains on assetsLn 7−$8K
Total revenueLn 12$702K
Assets in detailPt X, end of year
CashLn 1$243K
SavingsLn 2$203K
Cash and savings togetherLn 1–2$446K
InvestmentsLn 11–13$980K
Other assetsLn 15$15K
Total assetsLn 16$1.7M
LiabilitiesLn 26$531K
Net assetsLn 32$1.2M
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 FY23End FY23
Cash and savingsLn 1–2$414K$446K
InvestmentsLn 11–13$821K$980K
Total assetsLn 16$1.4M$1.7M
LiabilitiesLn 26$462K$531K
Net assetsLn 32$917K$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$79K$63K$8K$8K
Other salaries and wagesLn 7$262K$240K$14K$8K
Pension plan contributionsLn 8$3K$3K$434$241
Other employee benefitsLn 9$4K$4K$251$250
Payroll taxesLn 10$28K$24K$2K$2K
Accounting feesLn 11c$3K$0$3K$0
Other fees for servicesLn 11g$14K$14K$0$0
Advertising and promotionLn 12$3K$0$3K$0
Office expensesLn 13$13K$12K$802$805
Information technologyLn 14$41K$39K$911$913
OccupancyLn 16$42K$37K$2K$2K
InsuranceLn 23$8K$6K$2K$384
Other expenses (24a–d)Ln 24$10K$10K$121$108
Total functional expensesLn 25$510K$451K$36K$23K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $759K$611K$148K$1.4M 990 PDF
FY2023 Viewing $702K$510K$192K$1.2M 990 PDF
FY2022 $627K$464K$163K$917K 990 PDF
FY2021 $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 FY2023 990 (4 parts)
Part VIII · Statement of revenue $701,931 across 8 lines filed
VIII-1e Government grants$467,076
VIII-1h Total contributions, gifts and grants$467,076
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$204,145
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $27,562$27,562
VIII-5 RoyaltiesRelated to mission $17 · Unrelated business $0 · Excluded from tax $0$17
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax −$8,131−$8,131
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $295 · Unrelated business $0 · Excluded from tax $10,967$11,262
VIII-12 Total revenueRelated to mission $204,457 · Unrelated business $0 · Excluded from tax $30,398$701,931
Part IX · Statement of functional expenses $509,634 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $63,066 · Management $7,883 · Fundraising $7,883$78,832
IX-7 Other salaries and wagesPrograms $239,524 · Management $14,413 · Fundraising $8,015$261,952
IX-8 Pension plan contributionsPrograms $2,694 · Management $434 · Fundraising $241$3,369
IX-9 Other employee benefitsPrograms $3,675 · Management $251 · Fundraising $250$4,176
IX-10 Payroll taxesPrograms $24,394 · Management $1,663 · Fundraising $1,663$27,720
IX-11c Accounting feesPrograms $0 · Management $2,880 · Fundraising $0$2,880
IX-11g Other fees for servicesPrograms $14,056 · Management $0 · Fundraising $0$14,056
IX-12 Advertising and promotionPrograms $0 · Management $2,808 · Fundraising $0$2,808
IX-13 Office expensesPrograms $11,781 · Management $802 · Fundraising $805$13,388
IX-14 Information technologyPrograms $39,398 · Management $911 · Fundraising $913$41,222
IX-16 OccupancyPrograms $36,912 · Management $2,365 · Fundraising $2,364$41,641
IX-23 InsurancePrograms $5,640 · Management $1,802 · Fundraising $384$7,826
IX-24 Other expenses (24a–d)Programs $9,535 · Management $121 · Fundraising $108$9,764
IX-25 Total functional expensesPrograms $450,675 · Management $36,333 · Fundraising $22,626$509,634
Part X · Balance sheet $1,681,069 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $142,094$242,652
X-2 Savings and temporary cash investmentsStart of year $271,491$203,322
X-4 Accounts receivableStart of year $904$6,310
X-9 Prepaid expenses and deferred chargesStart of year $138,970$234,106
X-11 Publicly traded securitiesStart of year $820,963$979,886
X-15 Other assetsStart of year $4,758$14,793
X-16 Total assetsStart of year $1,379,180$1,681,069
X-17 Accounts payable and accrued expensesStart of year $31,634$33,075
X-19 Deferred revenueStart of year $430,595$484,402
X-25 Other liabilities$13,177
X-26 Total liabilitiesStart of year $462,229$530,654
X-27 Net assets without donor restrictionsStart of year $916,951$1,150,415
X-32 Total net assets or fund balancesStart of year $916,951$1,150,415
X-33 Total liabilities and net assetsStart of year $1,379,180$1,681,069
Part XI · Reconciliation of net assets $1,150,415 net assets at year end
XI-1 Total revenue$701,931
XI-2 Total expenses$509,634
XI-3 Revenue less expenses$192,297
XI-4 Net assets at start of year$916,951
XI-5 Net unrealized gains (losses) on investments$41,167
XI-10 Net assets at end of year$1,150,415

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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