Civic Intelligence

Children First Enterprises Inc.

990 • Fiscal year 2014 • EIN 04-3481499

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 06, 2015

Organization Profilechildrenfirstofgranby.org
40 Pleasant StreetGranby, MA 01033

(413) 467-2345

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

88th percentile

0.82x

Higher debt load relative to assets than 88% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

90th percentile

2.35x

Higher debt load relative to revenue than 90% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

58th percentile

5.3%

Higher net margin than 58% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

53rd percentile

$68,750

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 11.4% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

49th percentile

1.7%

Faster asset growth than 49% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

20th percentile

-11%

Faster revenue growth than 20% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$1,716,910

Up $28,102 (+1.7%) from 2013

Net Assets

Up

$300,572

Up $32,043 (+12%) from 2013

Liabilities

Down

$1,416,338

Down $3,941 (-0.3%) from 2013

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin58th percentile

Revenue

Down

$601,878

Down $71,392 (-11%) from 2013

Expenses

Down

$569,835

Down $35,603 (-5.9%) from 2013

Net Income

Down

$32,043

Down $35,789 (-53%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth49th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2010: $1,717,457Liabilities 2010: $1,509,740Net Assets 2010: $207,7172010Assets 2011: $1,680,831Liabilities 2011: $1,501,810Net Assets 2011: $179,0212011Assets 2012: $1,638,629Liabilities 2012: $1,437,938Net Assets 2012: $200,6912012Assets 2013: $1,688,808Liabilities 2013: $1,420,279Net Assets 2013: $268,5292013Assets 2014: $1,716,910Liabilities 2014: $1,416,338Net Assets 2014: $300,5722014Assets 2015: $1,820,816Liabilities 2015: $1,403,724Net Assets 2015: $417,0922015Assets 2016: $1,886,032Liabilities 2016: $1,390,168Net Assets 2016: $495,8642016Assets 2017: $2,548,319Liabilities 2017: $2,037,598Net Assets 2017: $510,7212017Assets 2018: $3,430,809Liabilities 2018: $2,824,584Net Assets 2018: $606,2252018Assets 2019: $3,529,220Liabilities 2019: $2,798,671Net Assets 2019: $730,5492019Assets 2020: $3,436,347Liabilities 2020: $2,895,920Net Assets 2020: $540,4272020Assets 2021: $3,512,951Liabilities 2021: $2,876,493Net Assets 2021: $636,4582021Assets 2022: $3,612,241Liabilities 2022: $2,733,400Net Assets 2022: $878,8412022Assets 2023: $3,646,236Liabilities 2023: $2,641,419Net Assets 2023: $1,004,8172023Assets 2024: $4,105,938Liabilities 2024: $2,663,446Net Assets 2024: $1,442,4922024

Highlighted filing

2014

Assets$1,716,910
Liabilities$1,416,338
Net Assets$300,572
Open 2014 Filing

Operations Trend

Revenue Growth20th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $466,8632010Expenses 2011: $525,2932011Revenue 2012: $548,108Expenses 2012: $526,438Net Income 2012: $21,6702012Revenue 2013: $673,270Expenses 2013: $605,438Net Income 2013: $67,8322013Revenue 2014: $601,878Expenses 2014: $569,835Net Income 2014: $32,0432014Revenue 2015: $688,943Expenses 2015: $572,423Net Income 2015: $116,5202015Revenue 2016: $685,385Expenses 2016: $606,613Net Income 2016: $78,7722016Revenue 2017: $671,885Expenses 2017: $657,028Net Income 2017: $14,8572017Revenue 2018: $972,473Expenses 2018: $876,969Net Income 2018: $95,5042018Revenue 2019: $1,158,240Expenses 2019: $1,033,916Net Income 2019: $124,3242019Revenue 2020: $811,348Expenses 2020: $1,001,470Net Income 2020: -$190,1222020Revenue 2021: $1,110,008Expenses 2021: $1,013,977Net Income 2021: $96,0312021Revenue 2022: $1,574,924Expenses 2022: $1,332,541Net Income 2022: $242,3832022Revenue 2023: $1,580,060Expenses 2023: $1,454,084Net Income 2023: $125,9762023Revenue 2024: $1,689,387Expenses 2024: $1,390,278Net Income 2024: $299,1092024

Highlighted filing

2014

Revenue$601,878
Expenses$569,835
Net Income$32,043
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 6, 2015
Return Version
2013v4.0
Gross Receipts
$601,878
Mission and Program Overview

Mission

Provide comprehensive early childhood care.

Provide comprehensive early childhood care

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,494,165$1,465,418▼ $28,747
Cash and Non-Interest-Bearing Accounts$176,324$227,685▲ $51,361
Accounts Receivable$12,184$18,993▲ $6,809
Prepaid Expenses and Deferred Charges$6,135$4,814▼ $1,321
Total Assets$1,688,808$1,716,910▲ $28,102
Liabilities
Other Liabilities$1,411,594$1,404,529▼ $7,065
Accounts Payable and Accrued Expenses$6,557$8,972▲ $2,415
Deferred Revenue$2,128$2,837▲ $709
Total Liabilities$1,420,279$1,416,338▼ $3,941
Net Assets / Fund Balance
Unrestricted Net Assets$268,529$300,572▲ $32,043
Total Net Assets Fund Balance$268,529$300,572▲ $32,043
Total Liabilities and Net Assets / Fund Balance$1,688,808$1,716,910▲ $28,102

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,226,920$152,268$1,379,188
Land$204,394-$204,394
Equipment$34,104$35,622$69,726
Compensation and Service Providers
Top Officer Pay53rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Donna DenetteExecutive DirectorFT$68,750$68,750

Board Members and Trustees

NameTitle
Christina Tardiff-weatherbeePresident
Cherie RouleSecretary/clerk
Lance BartoszTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,248
Program Service Revenue
$592,456
Investment Income
$194
Other Revenue
$3,980
All Other Contributions
$5,248
Change in Net Assets
$32,043

Audited Revenue Reconciliation

Revenue per Audited Statements
$601,878
Total Revenue per Audited Statements
$601,878
Total Revenue per Form 990
$601,878
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$367,877
Other Expenses$201,958
Total Fundraising Expense$3,383
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$233,773$18,571-$252,343
Interest$73,310--$73,310
Current Officers, Directors, Trustees, and Key Employees$17,188$51,563-$68,750
Depreciation Depletion$42,687--$42,687
Payroll Taxes$13,353$10,730-$24,083
Other Employee Benefits$19,929$2,772-$22,701
Occupancy$17,166$4,291-$21,457
Other Expenses$15,324$3,831$3,383$19,155
Insurance$12,541$2,042-$14,583
Fees for Services Accounting-$9,510-$9,510
Office Expenses$5,849--$5,849
Total Functional Expenses$463,144$103,310$3,383$569,835

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$569,835
Total Expenses per Audited Statements$569,835
Total Expenses per Form 990$569,835
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$992,214
Building Loan$412,315
Usda Loan-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11A

“Tax Return is reviewed and compared to financial statements before filing by executive director and board”

Form 990, Part VI, Section C, Line 19

“Documents available to public upon request”

Filing and Contact Details

Filer

EIN
04-3481499
Phone
4134672345

Signing Officer

Name
Donna Denette
Title
Executive Director
Signed
2015-02-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donna Denette
Formed
1999
Legal Domicile
Ma
Voting Board Members
3
Independent Board Members
3
Employees
26

Preparer

Preparer
NICHOLAS LaPIER
Phone
4137320200
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Tax Return is reviewed and compared to financial statements before filing by executive director and board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Documents available to public upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01688808
IRS990/TotalAssetsEOYAmt01716910
IRS990/TotalAssetsGrp/BOYAmt01688808
IRS990/TotalAssetsGrp/EOYAmt01716910
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05248
IRS990/TotalEmployeeCnt026
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03383
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0103310
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0463144
IRS990/TotalFunctionalExpensesGrp/TotalAmt0569835
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01420279
IRS990/TotalLiabilitiesEOYAmt01416338
IRS990/TotalLiabilitiesGrp/BOYAmt01420279
IRS990/TotalLiabilitiesGrp/EOYAmt01416338
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0268529
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0300572
IRS990/TotalProgramServiceExpensesAmt0463144
IRS990/TotalProgramServiceRevenueAmt0592456
IRS990/TotalReportableCompFromOrgAmt068750
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0601878
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01688808
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01716910
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0268529
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0300572
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1040 PLEASANT STREET
IRS990/USAddress/City0GRANBY
IRS990/USAddress/State0MA
IRS990/USAddress/ZIPCode001033
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DONNA DENETTE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-06
ReturnHeader/Filer/BusinessName/BusinessNameLine10CHILDREN FIRST ENTERPRISES INC
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0043481499
ReturnHeader/Filer/PhoneNum04134672345
ReturnHeader/Filer/USAddress/AddressLine1040 PLEASANT STREET
ReturnHeader/Filer/USAddress/City0GRANBY
ReturnHeader/Filer/USAddress/State0MA
ReturnHeader/Filer/USAddress/ZIPCode001033
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10NICHOLAS LaPIER CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1071 PARK AVE ST PO BOX 324
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0W SPRINGFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0010900324
ReturnHeader/PreparerPersonGrp/PhoneNum04137320200
ReturnHeader/PreparerPersonGrp/PreparationDt02015-02-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NICHOLAS LaPIER
ReturnHeader/ReturnTs02015-02-06T03:32:22-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,716,910
Liabilities
$1,416,338
Net assets
$300,572
Revenue
$601,878
Expenses
$569,835
Net income
$32,043
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.11$2.66$1.44$1.69$1.39$0.30
2023Detailed filing. Detailed filing data is available for this year.$3.65$2.64$1.00$1.58$1.45$0.13
2022Detailed filing. Detailed filing data is available for this year.$3.61$2.73$0.88$1.57$1.33$0.24
2021Detailed filing. Detailed filing data is available for this year.$3.51$2.88$0.64$1.11$1.01$0.10
2020Detailed filing. Detailed filing data is available for this year.$3.44$2.90$0.54$0.81$1.00$0.19
2019Detailed filing. Detailed filing data is available for this year.$3.53$2.80$0.73$1.16$1.03$0.12
2018Detailed filing. Detailed filing data is available for this year.$3.43$2.82$0.61$0.97$0.88$0.10
2017Detailed filing. Detailed filing data is available for this year.$2.55$2.04$0.51$0.67$0.66$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.89$1.39$0.50$0.69$0.61$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.82$1.40$0.42$0.69$0.57$0.12
2014Detailed filing. Detailed filing data is available for this year.$1.72$1.42$0.30$0.60$0.57$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$1.42$0.27$0.67$0.61$0.07
2012Summary only. Only limited summary data is available for this year.$1.64$1.44$0.20$0.55$0.53$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.68$1.50$0.18$0.53
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$1.51$0.21$0.47