Children First INC FY2021 filing

Tax-deductible

Sarasota, FL501(c)(3)Since 1961EducationEIN 59-0968249Revenue $13.3M in FY2021

On file with the IRSchildrenfirst.net1723 N Orange Ave, 34234-8511 · Sarasota, FLTax-exempt since Jul 1998Publicly supported — 509(a)(2)

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In 2020, Children First provided early childhood education and family strengthening services to 773 at-risk children, ages birth to 5, and their families. Children receive high quality education to ensure healthy development and kindergarten readiness.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
$557K 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
3 of 5
filings with a surplus
Average surplus $123K a year · under 1% 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
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
$557K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $30K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.8M
20% of total assets
Looks good: liabilities are 20% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$13.3M
-3% vs prior year
Spent
$12.9M
To programs
88%
Net assets
$7.1M
By yearFY2020–FY2024
Revenue
$13.3M
FY2021▼ -3%
Tap a bar for its year
Revenue by fiscal year
FY2020$13.7M
FY2021$13.3M
FY2022$13.1M
FY2023$13.8M
FY2024$14.0M
Expenses
$12.9M
FY2021▲ +3%
Tap a bar for its year
Expenses by fiscal year
FY2020$12.5M
FY2021$12.9M
FY2022$13.0M
FY2023$13.8M
FY2024$15.0M
Net assets
$7.1M
FY2021▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2020$6.7M
FY2021$7.1M
FY2022$7.1M
FY2023$7.1M
FY2024$6.1M

From the FY2021 Form 990 · 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 Jul 1998.

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% · $11.3M Management & general 5% · $673K Fundraising 7% · $929K

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

17 people listed on the 990; $557K paid to officers and key staff.

Part VII, Section A · reportable compensation
President & CEO
$239,047Pt VII · Sec A
Highest Compensated Employee
$193,050Pt VII · Sec A
Highest Compensated Employee
$125,023Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Philip Tavill’s $278K as President & CEO is at the 60th percentile of top reported officer pay among 3683 $10–100M education 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 · 5 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Philip Tavill$277,754$276,904$263,568$239,047$229,489
Jessica Rogers$236,212$231,133$220,672$193,050$182,136
Kathleen Sullivan$156,745$153,297$148,790$125,023$121,823
Brigette Davis$122,242$119,559$106,910——
Meredith Mitchell$101,341—$107,157——

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

Provides early education and family support to at-risk young children and their families.

Provided by the organization

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3 programs · $10.2M · in their own filed words · FY2021
01

Early Head Start

Also serving at-risk and economically vulnerable families with very young children, Early Head Start is a program designed for expectant families and their children, birth to three years of age.

$5.5Mprogram expense
02

Head Start

Serving at-risk and economically vulnerable families with young children, Head Start is a program tailored for children three to five years of age which provides early education, health, dental, vision, hearing and developmental screenings, and coordination of appropriate therapies to address the individual child's needs.

$3.3Mprogram expense
03

Early Childhood Education

The Early Childhood Education program is based on the Head Start/Early Head Start model This program is for children six weeks to five years of age. The children and families receive high quality services and are provided very significant scholarship support.

$1.4Mprogram 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 · FY2025
Total grants receivedfrom 1 funder$30K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$13.3M
Ln 12
Gifts and grantsLn 1h$12.2M
Fees for servicesLn 2g$599K
Other incomeLn 4–11$493K
Money outPt IX
$12.9M
Ln 25
Programscol B$11.3M
Managementcol C$673K
Fundraisingcol D$929K
Owns and owesPt X
$7.1M
net assets · Ln 32
Cash and savingsLn 1–2$3.8M
Total assetsLn 16$8.9M
LiabilitiesLn 26$1.8M
PeoplePt VI, VII
17
listed · VII A
PaidVII A3
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$12.2M
Government grantsLn 1e$8.5M
Fees for servicesLn 2g$599K
Investment incomeLn 3$2K
Other incomeLn 4–11$493K
Total revenueLn 12$13.3M
Assets in detailPt X, end of year
SavingsLn 2$3.8M
Cash and savings togetherLn 1–2$3.8M
InvestmentsLn 11–13$8K
Land, buildings, equipmentLn 10c$4.7M
Other assetsLn 15$17K
Total assetsLn 16$8.9M
LiabilitiesLn 26$1.8M
Net assetsLn 32$7.1M
OperationsPt I, VI
EmployeesI 5255
VolunteersI 6302
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$3.0M$3.8M
InvestmentsLn 11–13$8K
Land, buildings, equipmentLn 10c$4.7M$4.7M
Total assetsLn 16$8.6M$8.9M
LiabilitiesLn 26$1.9M$1.8M
Net assetsLn 32$6.7M$7.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$269K$0$269K$0
Other salaries and wagesLn 7$7.6M$7.0M$114K$547K
Pension plan contributionsLn 8$441K$423K$0$18K
Other employee benefitsLn 9$914K$840K$27K$48K
Payroll taxesLn 10$591K$530K$22K$39K
Other fees for servicesLn 11g$914K$707K$167K$40K
Office expensesLn 13$28K$19K$4K$5K
OccupancyLn 16$994$0$994$0
Depreciation, depletion and amortizationLn 22$355K$303K$28K$24K
InsuranceLn 23$168K$144K$13K$11K
Other expenses (24a–d)Ln 24$527K$484K$22K$21K
All other expensesLn 24e$1.0M$846K$6K$175K
Total functional expensesLn 25$12.9M$11.3M$673K$929K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $14.0M$15.0M−$953K$6.1M 990 PDF
FY2023 $13.8M$13.8M−$66K$7.1M 990 PDF
FY2022 $13.1M$13.0M$9K$7.1M 990 PDF
FY2021 Viewing $13.3M$12.9M$433K$7.1M 990 PDF
FY2020 $13.7M$12.5M$1.2M$6.7M 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 $13,314,523 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $12,924,466$12,220,044
I-9 Program service revenuePrior year $766,922$599,304
I-10 Investment incomePrior year $6,018$2,208
I-11 Other revenuePrior year −$3,854$492,967
I-12 Total revenuePrior year $13,693,552$13,314,523
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $9,432,593$9,861,026
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $3,070,011$3,020,988
I-18 Total expensesPrior year $12,502,604$12,882,014
I-19 Revenue less expensesPrior year $1,190,948$432,509
Part VI · Governance 14 of 14 board members independent, no flags
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
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 $13,314,523 across 9 lines filed
VIII-1a Federated campaigns$173,899
VIII-1e Government grants$8,492,693
VIII-1f All other contributions, gifts and grants$3,553,452
VIII-1h Total contributions, gifts and grants$12,220,044
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$599,304
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $2,208$2,208
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $491,280$491,280
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,687 · Unrelated business $0 · Excluded from tax $0$1,687
VIII-12 Total revenueRelated to mission $600,991 · Unrelated business $0 · Excluded from tax $493,488$13,314,523
Part IX · Statement of functional expenses $12,882,014 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $268,850 · Fundraising $0$268,850
IX-7 Other salaries and wagesPrograms $6,985,018 · Management $114,099 · Fundraising $546,960$7,646,077
IX-8 Pension plan contributionsPrograms $422,770 · Management $0 · Fundraising $18,460$441,230
IX-9 Other employee benefitsPrograms $839,866 · Management $26,610 · Fundraising $47,544$914,020
IX-10 Payroll taxesPrograms $529,798 · Management $21,765 · Fundraising $39,286$590,849
IX-11g Other fees for servicesPrograms $706,693 · Management $167,259 · Fundraising $40,003$913,955
IX-13 Office expensesPrograms $19,118 · Management $3,852 · Fundraising $5,397$28,367
IX-16 OccupancyPrograms $0 · Management $994 · Fundraising $0$994
IX-22 Depreciation, depletion and amortizationPrograms $302,844 · Management $27,976 · Fundraising $24,025$354,845
IX-23 InsurancePrograms $143,608 · Management $12,979 · Fundraising $11,357$167,944
IX-24 Other expenses (24a–d)Programs $483,863 · Management $22,446 · Fundraising $20,964$527,273
IX-24e All other expensesPrograms $846,322 · Management $6,132 · Fundraising $175,156$1,027,610
IX-25 Total functional expensesPrograms $11,279,900 · Management $672,962 · Fundraising $929,152$12,882,014
Part X · Balance sheet $8,906,542 assets, 14 lines filed
X-2 Savings and temporary cash investmentsStart of year $3,048,458$3,789,542
X-3 Pledges and grants receivableStart of year $728,727$135,764
X-9 Prepaid expenses and deferred chargesStart of year $134,216$264,352
X-10c Land, buildings and equipment, netStart of year $4,687,453$4,691,676
X-11 Publicly traded securities$7,709
X-15 Other assetsStart of year $15,619$17,499
X-16 Total assetsStart of year $8,614,473$8,906,542
X-17 Accounts payable and accrued expensesStart of year $400,453$400,076
X-19 Deferred revenueStart of year $1,430,529$1,295,072
X-26 Total liabilitiesStart of year $1,932,437$1,791,997
X-27 Net assets without donor restrictionsStart of year $6,587,186$7,017,815
X-28 Net assets with donor restrictionsStart of year $94,850$96,730
X-32 Total net assets or fund balancesStart of year $6,682,036$7,114,545
X-33 Total liabilities and net assetsStart of year $8,614,473$8,906,542
Part XI · Reconciliation of net assets $7,114,545 net assets at year end
XI-1 Total revenue$13,314,523
XI-2 Total expenses$12,882,014
XI-3 Revenue less expenses$432,509
XI-4 Net assets at start of year$6,682,036
XI-10 Net assets at end of year$7,114,545

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

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