Child First Authority INC FY2021 filing

Tax-deductible

Baltimore, MD501(c)(3)Since 1996Human ServicesEIN 52-1992391Revenue $2.8M in FY2021

On file with the IRSchildfirstauthority.org3904 Hickory Ave Ste 200, 21211-1855 · Baltimore, MDTax-exempt since Mar 1997Publicly supported charity — 170(b)(1)(A)(vi)

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The mission of Child First is to develop youth and strengthen families by providing high quality community schools, after-school and summer learning programs that promote academic achievement, social and emotional well-being, and parent leadership.

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
$126K 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
4 of 5
filings with a surplus
Average surplus $114K a year · 4% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$126K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $1.0M
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$181K
13% of total assets
Looks good: liabilities are 13% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.8M
-6% vs prior year
Spent
$2.7M
To programs
84%
Net assets
$1.2M
By yearFY2020–FY2024
Revenue
$2.8M
FY2021▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.0M
FY2021$2.8M
FY2022$3.3M
FY2023$3.2M
FY2024$3.8M
FY2024$3.7M
Expenses
$2.7M
FY2021▼ -5%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.8M
FY2021$2.7M
FY2022$3.1M
FY2023$3.5M
FY2024$3.4M
FY2024$3.5M
Net assets
$1.2M
FY2021▲ +13%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.1M
FY2021$1.2M
FY2022$1.5M
FY2023$1.2M
FY2024$1.5M
FY2024$1.7M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · 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 Mar 1997.

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

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $2.2M Management & general 15% · $400K Fundraising 1% · $34K

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

16 people listed on the 990; $126K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Director
$125,815Pt VII · Sec A
Board Member
$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
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Gayl Brooks’s $131K as Deputy Director is at the 62nd percentile of top reported officer pay among 3869 $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 · 3 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Danista Hunte—$105,805$134,389$122,078$125,815$117,783
Gayl Brooks$131,114$96,280————
Ojeda Hall$127,788—————

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Strengthens and reforms schools to close opportunity gaps for children.

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Provided by the organization

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2 programs · $2.2M · in their own filed words · FY2020
01

Child first authority provides academic, cultural, and recreational after school activities for children in multiple different baltimore city public schools

$1.3Mprogram expense
02

Child first authority provides support to address the needs of students, families, and their communities through community schools to remove the barriers to student success

$871Kprogram 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 3 funders$1.0M
See all 3 funders →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$2.8M
Ln 12
Gifts and grantsLn 1h$2.8M
Money outPt IX
$2.7M
Ln 25
Programscol B$2.2M
Managementcol C$400K
Fundraisingcol D$34K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$696K
Total assetsLn 16$1.4M
LiabilitiesLn 26$181K
PeoplePt VI, VII
16
listed · VII A
PaidVII A1
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.8M
Government grantsLn 1e$937K
Total revenueLn 12$2.8M
Assets in detailPt X, end of year
CashLn 1$696K
Cash and savings togetherLn 1–2$696K
Land, buildings, equipmentLn 10c$7K
Total assetsLn 16$1.4M
LiabilitiesLn 26$181K
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 5147
VolunteersI 6400
Fiscal year endsHeaderJune
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$769K$696K
Land, buildings, equipmentLn 10c$10K$7K
Total assetsLn 16$1.6M$1.4M
LiabilitiesLn 26$468K$181K
Net assetsLn 32$1.1M$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$126K$17K$97K$12K
Other salaries and wagesLn 7$1.5M$1.4M$90K$10K
Pension plan contributionsLn 8$26K$4K$22K
Other employee benefitsLn 9$126K$111K$13K$2K
Payroll taxesLn 10$121K$106K$14K$2K
Accounting feesLn 11c$50K$50K
Other fees for servicesLn 11g$47K$17K$29K
Advertising and promotionLn 12$9K$9K
Office expensesLn 13$44K$18K$26K
Information technologyLn 14$17K$17K
OccupancyLn 16$21K$17K$4K
TravelLn 17$66K$65K$1K
InterestLn 20$642$642
Depreciation, depletion and amortizationLn 22$5K$4K$950
InsuranceLn 23$27K$21K$6K
Other expenses (24a–d)Ln 24$423K$411K$12K
All other expensesLn 24e$49K$31K$18K
Total functional expensesLn 25$2.7M$2.2M$400K$34K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $3.8M$3.4M$333K$1.5M 990 PDF
FY2023 $3.2M$3.5M−$303K$1.2M 990 PDF
FY2022 $3.3M$3.1M$232K$1.5M 990 PDF
FY2021 Viewing $2.8M$2.7M$145K$1.2M 990 PDF
FY2020 $3.0M$2.8M$164K$1.1M 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 $2,796,843 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,963,814$2,796,843
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $2,963,814$2,796,843
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 $2,006,256$1,894,043
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $793,905$758,024
I-18 Total expensesPrior year $2,800,161$2,652,067
I-19 Revenue less expensesPrior year $163,653$144,776
Part VI · Governance 15 of 15 board members independent, 1 to look at
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
VI-2 Family or business relationship among officers or directorsYes
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 $2,796,843 across 4 lines filed
VIII-1e Government grants$937,355
VIII-1f All other contributions, gifts and grants$1,859,488
VIII-1h Total contributions, gifts and grants$2,796,843
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$2,796,843
Part IX · Statement of functional expenses $2,652,067 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $17,177 · Management $97,333 · Fundraising $11,538$126,048
IX-7 Other salaries and wagesPrograms $1,394,908 · Management $90,050 · Fundraising $10,036$1,494,994
IX-8 Pension plan contributionsPrograms $3,849 · Management $21,808$25,657
IX-9 Other employee benefitsPrograms $111,413 · Management $12,702 · Fundraising $2,092$126,207
IX-10 Payroll taxesPrograms $105,796 · Management $13,691 · Fundraising $1,650$121,137
IX-11c Accounting feesManagement $49,713$49,713
IX-11g Other fees for servicesPrograms $17,198 · Management $29,359$46,557
IX-12 Advertising and promotionFundraising $8,919$8,919
IX-13 Office expensesPrograms $17,774 · Management $26,105$43,879
IX-14 Information technologyManagement $16,883$16,883
IX-16 OccupancyPrograms $17,122 · Management $3,758$20,880
IX-17 TravelPrograms $65,306 · Management $1,184$66,490
IX-20 InterestManagement $642$642
IX-22 Depreciation, depletion and amortizationPrograms $4,326 · Management $950$5,276
IX-23 InsurancePrograms $20,714 · Management $5,865$26,579
IX-24 Other expenses (24a–d)Programs $410,818 · Management $12,004$422,822
IX-24e All other expensesPrograms $31,421 · Management $17,963$49,384
IX-25 Total functional expensesPrograms $2,217,822 · Management $400,010 · Fundraising $34,235$2,652,067
Part X · Balance sheet $1,426,115 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $769,419$695,702
X-3 Pledges and grants receivableStart of year $778,003$703,010
X-9 Prepaid expenses and deferred chargesStart of year $9,917$20,854
X-10c Land, buildings and equipment, netStart of year $10,447$6,549
X-16 Total assetsStart of year $1,567,786$1,426,115
X-17 Accounts payable and accrued expensesStart of year $186,355$180,952
X-25 Other liabilitiesStart of year $206,025$455
X-26 Total liabilitiesStart of year $467,854$181,407
X-27 Net assets without donor restrictionsStart of year $765,211$1,047,443
X-28 Net assets with donor restrictionsStart of year $334,721$197,265
X-32 Total net assets or fund balancesStart of year $1,099,932$1,244,708
X-33 Total liabilities and net assetsStart of year $1,567,786$1,426,115
Part XI · Reconciliation of net assets $1,244,708 net assets at year end
XI-1 Total revenue$2,796,843
XI-2 Total expenses$2,652,067
XI-3 Revenue less expenses$144,776
XI-4 Net assets at start of year$1,099,932
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,244,708

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

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