Children First INC FY2023 filing

Tax-deductible

Bozeman, MT501(c)(3)EIN 81-6013668Revenue $178K in FY2023

On file with the IRSbgcswmt.org3864 Baxter Ln, 59718-8054 · Bozeman, MTTax-exempt since May 1994Publicly supported — 509(a)(2)

This page gets seen. Tell your story. Claim this org.

To enable all young people, especially those who need US most, to reach their full potential as productive, caring, responsible citizens.

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
$53K 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

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
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
3 of 6
filings with a surplus
Average surplus $19K a year · 9% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$53K
to officers and key staff · 22% of spending
Worth a look: pay to officers and key staff is 22% of spending; over 20%.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $6K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$14K
0.5% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$178K
-35% vs prior year
Spent
$243K
To programs
87%
Net assets
$2.7M
By yearFY2020–FY2025
Revenue
$178K
FY2023▼ -35%
Tap a bar for its year
Revenue by fiscal year
FY2020$177K
FY2021$272K
FY2022$273K
FY2023$178K
FY2024$193K
FY2025$139K
Expenses
$243K
FY2023▲ +43%
Tap a bar for its year
Expenses by fiscal year
FY2020$145K
FY2021$170K
FY2022$171K
FY2023$243K
FY2024$203K
FY2025$189K
Net assets
$2.7M
FY2023▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.6M
FY2021$2.9M
FY2022$2.6M
FY2023$2.7M
FY2024$3.0M
FY2025$3.1M

From the FY2023 Form 990 · see the original

Give Claim
You’re viewing the FY2023 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 May 1994.

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

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $211K Management & general 9% · $22K Fundraising 4% · $11K

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

Something off? The org can add a note here. Claim this org to fix it.

Who runs it and what they're paid

7 people listed on the 990; $53K paid to officers and key staff.

Part VII, Section A · reportable compensation
Chf Prf Officer
$53,242Pt VII · Sec A
$0Pt VII · Sec A
Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Student Rep
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Jeanne Bucher$53,242$55,962$53,242$51,888$51,364$40,092

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 Children First INC executive salaries →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Claim this org to fix it.

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 young people, especially those in need, become productive, caring, and responsible citizens.

Questions for Children First INC

Tap to ask. Children First INC sees how many people are interested.

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

Provided by the organization

Know this organization? Claim it to add your story

1 program · $211K · in their own filed words · FY2023
01

The boys & girls club of southwest montana is a youth development organization.

$211Kprogram 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 1 funder$6K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$178K
Ln 12
Gifts and grantsLn 1h$88K
Investment incomeLn 3$70K
Fees for servicesLn 2g$20K
Money outPt IX
$243K
Ln 25
Programscol B$211K
Managementcol C$22K
Fundraisingcol D$11K
Owns and owesPt X
$2.7M
net assets · Ln 32
Cash and savingsLn 1–2$62K
Total assetsLn 16$2.7M
LiabilitiesLn 26$14K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$88K
Noncash giftsLn 1g$16K
Fees for servicesLn 2g$20K
Investment incomeLn 3$70K
Gains on assetsLn 7$0
Total revenueLn 12$178K
Assets in detailPt X, end of year
CashLn 1$62K
SavingsLn 2$0
Cash and savings togetherLn 1–2$62K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$691K
Other assetsLn 15$2.0M
Total assetsLn 16$2.7M
LiabilitiesLn 26$14K
Net assetsLn 32$2.7M
OperationsPt I, VI
EmployeesI 53
VolunteersI 622
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$103K$62K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$681K$691K
Total assetsLn 16$2.6M$2.7M
LiabilitiesLn 26$10K$14K
Net assetsLn 32$2.6M$2.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$53K$48K$3K$3K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$36K$33K$2K$2K
Pension plan contributionsLn 8$5K$5K$260$260
Other employee benefitsLn 9$8K$7K$402$402
Payroll taxesLn 10$13K$11K$633$633
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$12K$18$12K
Advertising and promotionLn 12$0
Office expensesLn 13$4K$4K$221$220
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$6K$5K$281$281
TravelLn 17$3K$3K$141$140
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$34$34
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$16K$14K$790$789
InsuranceLn 23$12K$10K$579$578
Other expenses (24a–d)Ln 24$76K$71K$3K$3K
All other expensesLn 24e$0
Total functional expensesLn 25$243K$211K$22K$11K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $139K$189K−$50K$3.1M 990 PDF
FY2024 $193K$203K−$10K$3.0M 990 PDF
FY2023 Viewing $178K$243K−$65K$2.7M 990 PDF
FY2022 $273K$171K$102K$2.6M 990 PDF
FY2021 $272K$170K$103K$2.9M 990 PDF
FY2020 $177K$145K$32K$2.6M 990 PDF

Want to add your own materials alongside these filings? Claim this org

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 (6 parts)
Part I · Summary $177,993 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $146,158$87,836
I-9 Program service revenuePrior year $22,713$19,737
I-10 Investment incomePrior year $103,855$70,420
I-11 Other revenue$0
I-12 Total revenuePrior year $272,726$177,993
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $92,193$115,630
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $78,344$127,752
I-18 Total expensesPrior year $170,537$243,382
I-19 Revenue less expensesPrior year $102,189−$65,389
Part VI · Governance 6 of 6 board members independent, no flags
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
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 $177,993 across 10 lines filed
VIII-1f All other contributions, gifts and grants$87,836
VIII-1g Noncash contributions (included above)$15,753
VIII-1h Total contributions, gifts and grants$87,836
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $19,737$19,737
VIII-3 Investment incomeExcluded from tax $70,420$70,420
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $19,737 · Excluded from tax $70,420$177,993
Part IX · Statement of functional expenses $243,382 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $47,918 · Management $2,662 · Fundraising $2,662$53,242
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $32,832 · Management $1,822 · Fundraising $1,826$36,480
IX-8 Pension plan contributionsPrograms $4,688 · Management $260 · Fundraising $260$5,208
IX-9 Other employee benefitsPrograms $7,233 · Management $402 · Fundraising $402$8,037
IX-10 Payroll taxesPrograms $11,397 · Management $633 · Fundraising $633$12,663
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $18 · Management $11,530$11,548
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $3,967 · Management $221 · Fundraising $220$4,408
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $5,056 · Management $281 · Fundraising $281$5,618
IX-17 TravelPrograms $2,532 · Management $141 · Fundraising $140$2,813
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $34$34
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $14,215 · Management $790 · Fundraising $789$15,794
IX-23 InsurancePrograms $10,409 · Management $579 · Fundraising $578$11,566
IX-24 Other expenses (24a–d)Programs $70,503 · Management $2,734 · Fundraising $2,734$75,971
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $210,802 · Management $22,055 · Fundraising $10,525$243,382
Part X · Balance sheet $2,740,995 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $103,291$61,773
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $680,705$691,181
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $1,828,004$1,988,041
X-16 Total assetsStart of year $2,612,000$2,740,995
X-17 Accounts payable and accrued expensesStart of year $6,405$5,958
X-25 Other liabilitiesStart of year $3,101$8,058
X-26 Total liabilitiesStart of year $9,506$14,016
X-27 Net assets without donor restrictionsStart of year $2,537,884$2,726,979
X-32 Total net assets or fund balancesStart of year $2,602,494$2,726,979
X-33 Total liabilities and net assetsStart of year $2,612,000$2,740,995
Part XI · Reconciliation of net assets $2,726,979 net assets at year end
XI-1 Total revenue$177,993
XI-2 Total expenses$243,382
XI-3 Revenue less expenses−$65,389
XI-4 Net assets at start of year$2,602,494
XI-5 Net unrealized gains (losses) on investments$189,874
XI-10 Net assets at end of year$2,726,979

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

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.