Child First Authority INC FY2024 filing

Tax-deductible

Baltimore, MD501(c)(3)Since 1996Human ServicesEIN 52-1992391Revenue $3.8M in FY2024

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.
80¢ of each $1 spent went to programs.
$202K 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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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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $130K a year · 4% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 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
$202K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
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
$316K
17% of total assets
Looks good: liabilities are 17% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.8M
+19% vs prior year
Spent
$3.4M
To programs
80%
Net assets
$1.5M
By yearFY2020–FY2025
Revenue
$3.8M
FY2024▲ +19%
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
FY2025$3.7M
Expenses
$3.4M
FY2024▼ -0.7%
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
FY2025$3.5M
Net assets
$1.5M
FY2024▲ +28%
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
FY2025$1.7M

From the FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1997.

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% · $2.7M Management & general 19% · $662K Fundraising 1% · $24K

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; $202K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Director Until 10/2023
$105,805Pt VII · Sec A
Acting Exec Dir 10/2023 - 4/2024
$96,280Pt 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 Chair
$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

NameFY2025FY2024FY2023FY2022FY2021FY2020
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 2No
  • 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 · $2.7M · in their own filed words · FY2023
01

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

$1.6Mprogram 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

$1.1Mprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$3.8M
Ln 12
Gifts and grantsLn 1h$3.8M
Other incomeLn 4–11$2K
Money outPt IX
$3.4M
Ln 25
Programscol B$2.7M
Managementcol C$662K
Fundraisingcol D$24K
Owns and owesPt X
$1.5M
net assets · Ln 32
Cash and savingsLn 1–2$317K
Total assetsLn 16$1.8M
LiabilitiesLn 26$316K
PeoplePt VI, VII
13
listed · VII A
PaidVII A2
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.8M
Government grantsLn 1e$958K
Other incomeLn 4–11$2K
Total revenueLn 12$3.8M
Assets in detailPt X, end of year
CashLn 1$317K
Cash and savings togetherLn 1–2$317K
Land, buildings, equipmentLn 10c$28K
Other assetsLn 15$24K
Total assetsLn 16$1.8M
LiabilitiesLn 26$316K
Net assetsLn 32$1.5M
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 FY24End FY24
Cash and savingsLn 1–2$155K$317K
Land, buildings, equipmentLn 10c$30K$28K
Total assetsLn 16$1.8M$1.8M
LiabilitiesLn 26$582K$316K
Net assetsLn 32$1.2M$1.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$155K$22K$125K$8K
Other salaries and wagesLn 7$2.0M$1.8M$148K$6K
Pension plan contributionsLn 8$20K$3K$17K
Other employee benefitsLn 9$166K$143K$21K$1K
Payroll taxesLn 10$158K$137K$20K$1K
Accounting feesLn 11c$127K$127K
Other fees for servicesLn 11g$81K$34K$46K
Advertising and promotionLn 12$8K$8K
Office expensesLn 13$42K$20K$22K
Information technologyLn 14$21K$21K
OccupancyLn 16$23K$18K$5K
TravelLn 17$86K$83K$2K
InterestLn 20$8K$8K
Depreciation, depletion and amortizationLn 22$10K$8K$2K
InsuranceLn 23$27K$27K
Other expenses (24a–d)Ln 24$486K$465K$22K
All other expensesLn 24e$62K$14K$48K
Total functional expensesLn 25$3.4M$2.7M$662K$24K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.7M$3.5M$212K$1.7M 990 PDF
FY2024 Viewing $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 $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 FY2024 990 (6 parts)
Part I · Summary $3,768,201 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,152,506$3,766,406
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $4,138$1,795
I-12 Total revenuePrior year $3,156,644$3,768,201
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 $2,448,357$2,454,008
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,011,425$981,016
I-18 Total expensesPrior year $3,459,782$3,435,024
I-19 Revenue less expensesPrior year −$303,138$333,177
Part VI · Governance 10 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
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 $3,768,201 across 5 lines filed
VIII-1e Government grants$958,186
VIII-1f All other contributions, gifts and grants$2,808,220
VIII-1h Total contributions, gifts and grants$3,766,406
VIII-8 Net income from fundraising eventsExcluded from tax $1,795$1,795
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $1,795$3,768,201
Part IX · Statement of functional expenses $3,435,024 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $22,067 · Management $125,049 · Fundraising $8,006$155,122
IX-7 Other salaries and wagesPrograms $1,800,601 · Management $148,149 · Fundraising $5,862$1,954,612
IX-8 Pension plan contributionsPrograms $3,025 · Management $17,138$20,163
IX-9 Other employee benefitsPrograms $143,329 · Management $21,390 · Fundraising $1,273$165,992
IX-10 Payroll taxesPrograms $137,411 · Management $19,647 · Fundraising $1,061$158,119
IX-11c Accounting feesManagement $126,692$126,692
IX-11g Other fees for servicesPrograms $34,164 · Management $46,499$80,663
IX-12 Advertising and promotionFundraising $7,846$7,846
IX-13 Office expensesPrograms $20,140 · Management $22,211$42,351
IX-14 Information technologyManagement $21,160$21,160
IX-16 OccupancyPrograms $18,299 · Management $4,575$22,874
IX-17 TravelPrograms $83,288 · Management $2,259$85,547
IX-20 InterestManagement $7,588$7,588
IX-22 Depreciation, depletion and amortizationPrograms $8,302 · Management $2,076$10,378
IX-23 InsuranceManagement $27,271$27,271
IX-24 Other expenses (24a–d)Programs $464,666 · Management $21,561$486,227
IX-24e All other expensesPrograms $14,038 · Management $48,381$62,419
IX-25 Total functional expensesPrograms $2,749,330 · Management $661,646 · Fundraising $24,048$3,435,024
Part X · Balance sheet $1,822,124 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $155,471$316,821
X-3 Pledges and grants receivableStart of year $1,481,577$1,350,056
X-9 Prepaid expenses and deferred chargesStart of year $38,381$102,998
X-10c Land, buildings and equipment, netStart of year $29,996$28,396
X-15 Other assetsStart of year $50,126$23,853
X-16 Total assetsStart of year $1,755,551$1,822,124
X-17 Accounts payable and accrued expensesStart of year $305,480$280,865
X-19 Deferred revenueStart of year $76,234$10,510
X-25 Other liabilitiesStart of year $200,758$24,493
X-26 Total liabilitiesStart of year $582,472$315,868
X-27 Net assets without donor restrictionsStart of year $1,037,296$1,381,373
X-28 Net assets with donor restrictionsStart of year $135,783$124,883
X-32 Total net assets or fund balancesStart of year $1,173,079$1,506,256
X-33 Total liabilities and net assetsStart of year $1,755,551$1,822,124
Part XI · Reconciliation of net assets $1,506,256 net assets at year end
XI-1 Total revenue$3,768,201
XI-2 Total expenses$3,435,024
XI-3 Revenue less expenses$333,177
XI-4 Net assets at start of year$1,173,079
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,506,256

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

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