Civic Intelligence

Children First Enterprises Inc.

990 • Fiscal year 2018 • EIN 04-3481499

Jul 01, 2017 to Jun 30, 2018 • Filed on May 10, 2019

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

89th percentile

0.82x

Higher debt load relative to assets than 89% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

93rd percentile

2.90x

Higher debt load relative to revenue than 93% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

65th percentile

9.8%

Higher net margin than 65% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

66th percentile

$94,809

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 9.7% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

88th percentile

35%

Faster asset growth than 88% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

86th percentile

45%

Faster revenue growth than 86% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$3,430,809

Up $882,490 (+35%) from 2017

Net Assets

Up

$606,225

Up $95,504 (+19%) from 2017

Liabilities

Up

$2,824,584

Up $786,986 (+39%) from 2017

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin65th percentile

Revenue

Up

$972,473

Up $300,588 (+45%) from 2017

Expenses

Up

$876,969

Up $219,941 (+33%) from 2017

Net Income

Up

$95,504

Up $80,647 (+543%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth88th 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

2018

Assets$3,430,809
Liabilities$2,824,584
Net Assets$606,225
Open 2018 Filing

Operations Trend

Revenue Growth86th 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

2018

Revenue$972,473
Expenses$876,969
Net Income$95,504
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 10, 2019
Return Version
2017v2.3
Gross Receipts
$972,473
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$2,337,603$3,220,412▲ $882,809
Cash and Non-Interest-Bearing Accounts$183,483$164,032▼ $19,451
Accounts Receivable$15,006$31,339▲ $16,333
Prepaid Expenses and Deferred Charges$12,227$15,026▲ $2,799
Total Assets$2,548,319$3,430,809▲ $882,490
Liabilities
Other Liabilities$1,888,490$2,767,750▲ $879,260
Accounts Payable and Accrued Expenses$138,620$29,334▼ $109,286
Deferred Revenue$10,488$27,500▲ $17,012
Total Liabilities$2,037,598$2,824,584▲ $786,986
Net Assets / Fund Balance
Unrestricted Net Assets$510,721$606,225▲ $95,504
Total Net Assets Fund Balance$510,721$606,225▲ $95,504
Total Liabilities and Net Assets / Fund Balance$2,548,319$3,430,809▲ $882,490

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,946,842$349,524$3,296,366
Land$204,394-$204,394
Equipment$69,176-$69,176
Compensation and Service Providers
Top Officer Pay66th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Donna DenetteExecutive DirectorFT$94,652$157$94,809

Board Members and Trustees

NameTitle
Christina Tardiff-weatherbeePresident
Chris FoleyMember
D'LYNN HEALEYMember
Cherie RouleSecretary/clerk
Lance BartoszTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Mowry & Schmidt IncBuilding Construction15 Power Ct, Greenfield, MA 01301$590,001
Revenue and Support

Revenue Composition

Contributions and Grants
$3,542
Program Service Revenue
$968,191
Investment Income
$200
Other Revenue
$540
All Other Contributions
$3,542
Change in Net Assets
$95,504

Audited Revenue Reconciliation

Revenue per Audited Statements
$972,473
Total Revenue per Audited Statements
$972,473
Total Revenue per Form 990
$972,473
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$630,818
Other Expenses$246,151
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$435,872$47,176-$483,048
Current Officers, Directors, Trustees, and Key Employees$23,663$70,989-$94,652
Interest$84,840--$84,840
Payroll Taxes$37,738$7,212-$44,950
Insurance$37,038--$37,038
Depreciation Depletion$36,488--$36,488
Occupancy$30,510--$30,510
Other Expenses$22,324--$22,324
Office Expenses$13,576--$13,576
Fees for Services Accounting-$10,385-$10,385
Other Employee Benefits$7,564$605-$8,168
Total Functional Expenses$740,603$136,367$0$876,969

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$876,969
Total Expenses per Audited Statements$876,969
Total Expenses per Form 990$876,969
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
Usda Loan$1,435,465
Federal income taxes$942,868
Building Loan$389,417
Expansion Ii-
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 Section B, Line 11A

“Tax Return is reviewed and compared to financial statements before filing by ED and BOD.”

Form 990, Part VI, Section Section C, Line 19

“Documents available to public upon request.”

Filing and Contact Details

Filer

Filer Name
Children First Enterprises Inc
EIN
04-3481499
Phone
4134672345
Address
40 PLEASANT STREET, GRANBY, MA 01033

Signing Officer

Name
Donna Denette
Title
Executive Director
Signed
2019-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donna Denette
Formed
1999
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
5
Employees
31

Preparer

Firm
Nicholas LaPier CPA PC
Address
71 Park Avenue Ste A, W Springfield, MA 01089
Preparer
Nicholas LaPier
Phone
4137320200
Raw XML Appendix399 raw XML fields

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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IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02946842
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0349524
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03296366
IRS990ScheduleD/EquipmentGrp/BookValueAmt069176
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt069176
IRS990ScheduleD/ExpensesSubtotalAmt0876969
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0204394
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0204394
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0942868
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1389417
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21435465
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1BUILDING LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2USDA LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3EXPANSION II
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt0972473
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03220412
IRS990ScheduleD/TotalExpensesPerForm990Amt0876969
IRS990ScheduleD/TotalLiabilityAmt02767750
IRS990ScheduleD/TotalRevenuePerForm990Amt0972473
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0972473
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0876969
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
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 ED and BOD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Documents available to public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section Section B, Line 11a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section Section C, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02548319
IRS990/TotalAssetsEOYAmt03430809
IRS990/TotalAssetsGrp/BOYAmt02548319
IRS990/TotalAssetsGrp/EOYAmt03430809
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03542
IRS990/TotalEmployeeCnt031
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0136367
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0740603
IRS990/TotalFunctionalExpensesGrp/TotalAmt0876969
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02037598
IRS990/TotalLiabilitiesEOYAmt02824584
IRS990/TotalLiabilitiesGrp/BOYAmt02037598
IRS990/TotalLiabilitiesGrp/EOYAmt02824584
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0510721
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0606225
IRS990/TotalOtherCompensationAmt0157
IRS990/TotalProgramServiceExpensesAmt0740603
IRS990/TotalProgramServiceRevenueAmt0968191
IRS990/TotalReportableCompFromOrgAmt094652
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0972473
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02548319
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03430809
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0510721
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0606225
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt040 PLEASANT STREET
IRS990/USAddress/CityNm0GRANBY
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001033
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DONNA DENETTE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHILDREN FIRST ENTERPRISES INC
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0043481499
ReturnHeader/Filer/PhoneNum04134672345
ReturnHeader/Filer/USAddress/AddressLine1Txt040 PLEASANT STREET
ReturnHeader/Filer/USAddress/CityNm0GRANBY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001033
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0F88CE847C45F634F26D6B6DE5F84136C9AD11FEA
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId08F1C69BC96A4AE2A11A0EC68055253ECC4CF814D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.147.36.125
ReturnHeader/FilingSecurityInformation/IPDt02019-05-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm019:36:32
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Nicholas LaPier CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt071 Park Avenue Ste A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0W Springfield
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001089
ReturnHeader/PreparerPersonGrp/PhoneNum04137320200
ReturnHeader/PreparerPersonGrp/PreparationDt02019-05-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Nicholas LaPier
ReturnHeader/ReturnTs02019-05-10T03:38:19-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,430,809
Liabilities
$2,824,584
Net assets
$606,225
Revenue
$972,473
Expenses
$876,969
Net income
$95,504
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