Community First INC

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Developing quality, safe and affordable housing opportunities.

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
$106K 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

FY2024 · 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
3 of 5
filings with a surplus
Average surplus $12K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$106K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Fine: 2.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $58K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$728K
118% of total assets
Concern: liabilities are 118% of assets; over 80%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$935K
+8% vs prior year
Spent
$905K
To programs
80%
Net assets
−$110K
By yearFY2020–FY2024
Revenue
$935K
FY2024▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2020$401K
FY2021$1.0M
FY2022$390K
FY2023$868K
FY2024$935K
Expenses
$905K
FY2024▲ +23%
Tap a bar for its year
Expenses by fiscal year
FY2020$470K
FY2021$962K
FY2022$466K
FY2023$734K
FY2024$905K
Net assets
−$110K
FY2024▲ +21%
Tap a bar for its year
Net assets by fiscal year
FY2020−$214K
FY2021−$174K
FY2022−$274K
FY2023−$140K
FY2024−$110K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Exemption reinstated (2018-05-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in Nov 2019.

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

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $728K Management & general 20% · $177K

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

Something off? Claim to add context

Who runs it and what they're paid

5 people listed on the 990; $106K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$106,000Pt VII · Sec A
Board President
$0Pt VII · Sec A
Board Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Rafael Garcia’s $106K as Executive Dir. is at the 76th percentile of top reported officer pay among 1708 $100K–1M community development 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
Rafael Garcia$106,000$90,583$96,605$98,059$85,000

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.

See Community First INC executive salaries →

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

Builds safe, affordable homes for people in need.

Questions for Community First INC

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Your first name shows with your question. Community First INC answers here, for everyone.

1 program · $728K · in their own filed words · FY2024
01

Community first, inc. Provides substantial home repairs for the city of milwaukee and city of wauwatosa, helping families to avoid foreclosure and stay in their homes. The FHLB developer initiative program of community first provides career development for developers of affordable housing. In 2024, community first, inc.

$728Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$58K

Federal money

Single Audit · Federal Audit Clearinghouse · money spent from federal programs
Year ending Dec 2017 · $1.0M federal money spent
Home Investment Partnerships ProgramDepartment of Housing and Urban Development · ALN 14.239 · Through City of Milwaukee$644K
Community Development Block Grants/Entitlement GrantsDepartment of Housing and Urban Development · ALN 14.218 · Through City of Milwaukee and 1 more$358K

The auditor reported: doubt the group can keep going, a weakness in money controls.

Year ending Dec 2016 · $841K federal money spent
Home Investment Partnerships ProgramDepartment of Housing and Urban Development · ALN 14.239 · Through City of Milwaukee$550K
Community Development Block Grants/Entitlement GrantsDepartment of Housing and Urban Development · ALN 14.218 · Through City of Milwaukee and 1 more$292K

The auditor reported: a weakness in money controls.

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$935K
Ln 12
Gifts and grantsLn 1h$918K
Fees for servicesLn 2g$15K
Other incomeLn 4–11$2K
Money outPt IX
$905K
Ln 25
Programscol B$728K
Managementcol C$177K
Owns and owesPt X
−$110K
net assets · Ln 32
Cash and savingsLn 1–2$220K
Total assetsLn 16$618K
LiabilitiesLn 26$728K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$918K
Government grantsLn 1e$637K
Fees for servicesLn 2g$15K
Other incomeLn 4–11$2K
Total revenueLn 12$935K
Assets in detailPt X, end of year
CashLn 1$220K
Cash and savings togetherLn 1–2$220K
Land, buildings, equipmentLn 10c$512
Total assetsLn 16$618K
LiabilitiesLn 26$728K
Net assetsLn 32−$110K
OperationsPt I, VI
EmployeesI 52
VolunteersI 60
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 FY24End FY24
Cash and savingsLn 1–2$24K$220K
Land, buildings, equipmentLn 10c$1K$512
Total assetsLn 16$156K$618K
LiabilitiesLn 26$296K$728K
Net assetsLn 32−$140K−$110K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$137K$88K$49K
Other salaries and wagesLn 7$191K$122K$69K
Other employee benefitsLn 9$731$468$263
Payroll taxesLn 10$23K$15K$8K
Legal feesLn 11b$318$318
Accounting feesLn 11c$26K$26K
Other fees for servicesLn 11g$473K$473K
Advertising and promotionLn 12$6K$6K
Office expensesLn 13$5K$4K$970
OccupancyLn 16$8K$5K$3K
TravelLn 17$10K$4K$5K
InterestLn 20$12K$12K
Depreciation, depletion and amortizationLn 22$512$328$184
InsuranceLn 23$4K$3K$1K
Other expenses (24a–d)Ln 24$8K$7K$1K
Total functional expensesLn 25$905K$728K$177K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 14, 2025 $935K$905K$30K−$110K 990 PDF
FY2023Filed with the IRS Oct 30, 2024 $868K$734K$134K−$140K 990 PDF
FY2022Filed with the IRS Nov 7, 2023 $390K$466K−$76K−$274K 990 PDF
FY2021Filed with the IRS Nov 9, 2022 $1.0M$962K$40K−$174K 990 PDF
FY2020Filed with the IRS Oct 25, 2021 $401K$470K−$69K−$214K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $934,643 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $735,004$917,893
I-9 Program service revenuePrior year $8,700$14,570
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $124,262$2,180
I-12 Total revenuePrior year $867,966$934,643
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $309,208$351,935
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $424,916$552,648
I-18 Total expensesPrior year $734,124$904,583
I-19 Revenue less expensesPrior year $133,842$30,060
Part VI · Governance 5 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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 $934,643 across 7 lines filed
VIII-1a Federated campaigns$25,000
VIII-1e Government grants$636,736
VIII-1f All other contributions, gifts and grants$256,157
VIII-1h Total contributions, gifts and grants$917,893
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $14,570$14,570
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,180$2,180
VIII-12 Total revenueRelated to mission $16,750 · Unrelated business $0 · Excluded from tax $0$934,643
Part IX · Statement of functional expenses $904,583 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $88,017 · Management $49,421$137,438
IX-7 Other salaries and wagesPrograms $122,345 · Management $68,697$191,042
IX-9 Other employee benefitsPrograms $468 · Management $263$731
IX-10 Payroll taxesPrograms $14,553 · Management $8,171$22,724
IX-11b Legal feesPrograms $318$318
IX-11c Accounting feesManagement $26,358$26,358
IX-11g Other fees for servicesPrograms $473,375$473,375
IX-12 Advertising and promotionPrograms $5,837$5,837
IX-13 Office expensesPrograms $3,818 · Management $970$4,788
IX-16 OccupancyPrograms $4,856 · Management $3,237$8,093
IX-17 TravelPrograms $4,442 · Management $5,124$9,566
IX-20 InterestManagement $11,651$11,651
IX-22 Depreciation, depletion and amortizationPrograms $328 · Management $184$512
IX-23 InsurancePrograms $2,657 · Management $1,492$4,149
IX-24 Other expenses (24a–d)Programs $6,508 · Management $1,493$8,001
IX-25 Total functional expensesPrograms $727,522 · Management $177,061 · Fundraising $0$904,583
Part X · Balance sheet $617,893 assets, 13 lines filed
Asset lines not itemized here account for $362,669; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $23,844$220,273
X-3 Pledges and grants receivableStart of year $130,879$34,439
X-10c Land, buildings and equipment, netStart of year $1,024$512
X-16 Total assetsStart of year $155,747$617,893
X-17 Accounts payable and accrued expenses$13,500
X-18 Grants payableStart of year $66,660$5,353
X-24 Unsecured notes and loans payableStart of year $37,328$532,272
X-25 Other liabilitiesStart of year $1,866$2,456
X-26 Total liabilitiesStart of year $295,838$727,924
X-27 Net assets without donor restrictionsStart of year −$170,091−$110,031
X-28 Net assets with donor restrictionsStart of year $30,000$0
X-32 Total net assets or fund balancesStart of year −$140,091−$110,031
X-33 Total liabilities and net assetsStart of year $155,747$617,893
Part XI · Reconciliation of net assets −$110,031 net assets at year end
XI-1 Total revenue$934,643
XI-2 Total expenses$904,583
XI-3 Revenue less expenses$30,060
XI-4 Net assets at start of year−$140,091
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$110,031

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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