Children First - a Merage Foundation

990PF • Fiscal year 2012 • EIN 20-1985351

Jan 01, 2012 to Dec 31, 2012 • Filed on Aug 08, 2013

Organization Profile

660 Newport Center Drive92660

Siviq Scores

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

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2012 filings • <$500k nonprofits • Source year 2012

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2012

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2012

Higher top officer pay than 82% of similar nonprofits.

2012 filings • <$500k nonprofits • Source year 2012

-97%

Faster asset growth than 2% of similar nonprofits.

2012 filings • <$500k nonprofits • Annualized from 2011 to 2012

No value available

No valid filing value is available for this score.

Balance Sheet

Liabilities / Assets58th percentile

Assets

Down

$409

Down $11,536 (-97%) from 2011

Net Assets

Down

$409

Down $11,536 (-97%) from 2011

Liabilities

Flat

Flat from 2011

Revenue And Expenses

Liabilities / RevenueScore unavailable Net MarginScore unavailable

Revenue

No earlier filing loaded for comparison.

Expenses

Down

$12,345

Down $142,901 (-92%) from 2011

Net Income

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth2nd percentile

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

Highlighted filing

2012

Assets$409

Liabilities$0

Net Assets$409

Open 2012 Filing

Operations Trend

Revenue GrowthScore unavailable

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

Highlighted filing

2012

Revenue-

Expenses$12,345

Net Income-

Open 2012 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2012 to Dec 31, 2012
Signed: Aug 8, 2013
Return Version: 2012v2.0

Compensation and Service Providers

Top Officer Pay82nd percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
Lauren Merage	Director	-	$0	-	-
Michelle Janavs	Director	-	$0	-	-
Richard Merage	Director	-	$0	-	-
Elisabeth Merage	Treas/Sec/Direc	-	$0	-	-
Paul Merage	Pres/Director	-	$0	-	-

Filing and Contact Details

Filer

EIN: 20-1985351

Raw XML Appendix332 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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AccountingFeesSchedule/AccountingFees/Amount	0	1750
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AccountingFeesSchedule/AccountingFees/DisbursementsCharitablePrps	0	1750
AccountingFeesSchedule/AccountingFees/NetInvestmentIncome	0	0
GeneralExplanationAttachment/GeneralExplanation/Explanation	0	Part II, Balance Sheet, Line 13:Other Investments: Book Value FMVInvestment in Dover Capital Management III, LLC $128 $128
IRS990PF/AnalysisIncomeProducingActy/DividendsAndIntFromSecPartVII/ExclusionAmount	0	12
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IRS990PF/BalanceSheets/AccountsReceivableEOYFMV	0	267
IRS990PF/BalanceSheets/CashBOY	0	214
IRS990PF/BalanceSheets/CashEOY	0	14
IRS990PF/BalanceSheets/CashEOYFMV	0	14
IRS990PF/BalanceSheets/InvestmentsOtherBOY	0	10964
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IRS990PF/BalanceSheets/InvestmentsOtherEOYFMV	0	128
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IRS990PF/BalanceSheets/TotalLiabilitiesEOY	0	0
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IRS990PF/CapitalGainsAndLosses/CapitalGainsAndLossesInfo/DateAcquired	1	2012-01-01
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IRS990PF/CapitalGainsAndLosses/CapitalGainsAndLossesInfo/DateSold	1	2012-12-31
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IRS990PF/CapitalGainsAndLosses/CapitalGainsAndLossesInfo/GrossSalesPrice	1	10
IRS990PF/CapitalGainsAndLosses/CapitalGainsAndLossesInfo/HowAcquired	0	P
IRS990PF/CapitalGainsAndLosses/CapitalGainsAndLossesInfo/HowAcquired	1	P
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IRS990PF/ChangesInNetAssetsFundBalances/Subtotal	0	409
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IRS990PF/ExciseTaxBasedOnInvestmentIncm/TotalCreditsAndPayments	0	16
IRS990PF/ExemptPF	0	X
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IRS990PF/MethodOfAccountingAccrual	0	X
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IRS990PF/MinimumInvestmentReturn/AvgMonthlyFMVOfSecurities	0	3063
IRS990PF/MinimumInvestmentReturn/CashDeemedCharitable	0	50
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IRS990PF/MinimumInvestmentReturn/ReductionClaimed	0	0
IRS990PF/MinimumInvestmentReturn/TotalFMVOfUnusedAssets	0	3363
IRS990PF/OfcrDirTrusteesKeyEmployeeInfo/CompOfHghstPaidCntrctNONE	0	NONE
IRS990PF/OfcrDirTrusteesKeyEmployeeInfo/CompOfHighestPaidEmplNONE	0	NONE
IRS990PF/OfcrDirTrusteesKeyEmployeeInfo/OfcrDirTrusteesOrKeyEmployee/AvgHoursPerWkDevotedToPosition	0	0.00
IRS990PF/OfcrDirTrusteesKeyEmployeeInfo/OfcrDirTrusteesOrKeyEmployee/AvgHoursPerWkDevotedToPosition	1	0.00
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IRS990PF/OfcrDirTrusteesKeyEmployeeInfo/OfcrDirTrusteesOrKeyEmployee/Compensation	2	0
IRS990PF/OfcrDirTrusteesKeyEmployeeInfo/OfcrDirTrusteesOrKeyEmployee/Compensation	3	0
IRS990PF/OfcrDirTrusteesKeyEmployeeInfo/OfcrDirTrusteesOrKeyEmployee/Compensation	4	0
IRS990PF/OfcrDirTrusteesKeyEmployeeInfo/OfcrDirTrusteesOrKeyEmployee/PersonName	0	Lauren Merage
IRS990PF/OfcrDirTrusteesKeyEmployeeInfo/OfcrDirTrusteesOrKeyEmployee/PersonName	1	Michelle Janavs
IRS990PF/OfcrDirTrusteesKeyEmployeeInfo/OfcrDirTrusteesOrKeyEmployee/PersonName	2	Richard Merage
IRS990PF/OfcrDirTrusteesKeyEmployeeInfo/OfcrDirTrusteesOrKeyEmployee/PersonName	3	Elisabeth Merage
IRS990PF/OfcrDirTrusteesKeyEmployeeInfo/OfcrDirTrusteesOrKeyEmployee/PersonName	4	Paul Merage
IRS990PF/OfcrDirTrusteesKeyEmployeeInfo/OfcrDirTrusteesOrKeyEmployee/Title	0	Director
IRS990PF/OfcrDirTrusteesKeyEmployeeInfo/OfcrDirTrusteesOrKeyEmployee/Title	1	Director
IRS990PF/OfcrDirTrusteesKeyEmployeeInfo/OfcrDirTrusteesOrKeyEmployee/Title	2	Director
IRS990PF/OfcrDirTrusteesKeyEmployeeInfo/OfcrDirTrusteesOrKeyEmployee/Title	3	Treas/Sec/Direc
IRS990PF/OfcrDirTrusteesKeyEmployeeInfo/OfcrDirTrusteesOrKeyEmployee/Title	4	Pres/Director
IRS990PF/OfcrDirTrusteesKeyEmployeeInfo/OfcrDirTrusteesOrKeyEmployee/USAddress/AddressLine1	0	660 Newport CenterDr Ste 1300
IRS990PF/OfcrDirTrusteesKeyEmployeeInfo/OfcrDirTrusteesOrKeyEmployee/USAddress/AddressLine1	1	660 Newport CenterDr Ste 1300
IRS990PF/OfcrDirTrusteesKeyEmployeeInfo/OfcrDirTrusteesOrKeyEmployee/USAddress/AddressLine1	2	660 Newport CenterDr Ste 1300
IRS990PF/OfcrDirTrusteesKeyEmployeeInfo/OfcrDirTrusteesOrKeyEmployee/USAddress/AddressLine1	3	660 Newport CenterDr Ste 1300
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IRS990PF/PrivateOperatingFoundations/DateOfRuling	0	2005-02-28
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IRS990PF/PrivateOperatingFoundations/LessorAdjNetIncmMinInvstReturn/Year2	0	249
IRS990PF/PrivateOperatingFoundations/LessorAdjNetIncmMinInvstReturn/Year3	0	714
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IRS990PF/PrivateOperatingFoundations/Percent85OfLessor/Year3	0	607
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IRS990PF/StatementsRegardingActivities/BooksInCareOfBusinessName/BusinessNameLine1	0	Matt Drevlow
IRS990PF/StatementsRegardingActivities/BooksInCareOfPhoneNumber	0	9494745800
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IRS990PF/StatementsRegardingActivities/BooksInCareOfUSAddress/City	0	Newport Beach
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IRS990PF/StatementsRegardingActivities/BooksInCareOfUSAddress/ZIPCode	0	92660
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IRS990PF/StatementsRegardingActivities/Form990TFiled	0	false
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IRS990PF/StatementsRegardingActivities/LegislativePoliticalActivities	0	false
IRS990PF/StatementsRegardingActivities/MoreThan100Spent	0	false
IRS990PF/StatementsRegardingActivities/NewSubstantialContributors	0	false
IRS990PF/StatementsRegardingActivities/PrivateOperatingFoundation	0	true
IRS990PF/StatementsRegardingActivities/RequirementsOfSect508e	0	true
IRS990PF/StatementsRegardingActivities/StatesFiledWith	0	NV
IRS990PF/StatementsRegardingActivities/StatesFiledWith	1	CA
IRS990PF/StatementsRegardingActivities/TerminationEtc	0	false
IRS990PF/StatementsRegardingActivities/UnrelatedBusIncomeOver1000	0	false
IRS990PF/StatementsRegardingActivities/WebsiteAddress	0	www.meragefoundations.com
IRS990PF/StatementsRegardingActy4720/ActsFailToQualifyAsExceptions	0	false
IRS990PF/StatementsRegardingActy4720/BorrowOrLendWithDsqflyPerson	0	false
IRS990PF/StatementsRegardingActy4720/BusinessHoldings	0	false
IRS990PF/StatementsRegardingActy4720/ExcessBusinessHoldings	0	false
IRS990PF/StatementsRegardingActy4720/FurnishedGoodsWithDsqflyPerson	0	true
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IRS990PF/StatementsRegardingActy4720/GrantsToOrganizations	0	false
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IRS990PF/StatementsRegardingActy4720/UncorrectedJeopardyInvestments	0	false
IRS990PF/StatementsRegardingActy4720/UncorrectedPriorActs	0	false
IRS990PF/StatementsRegardingActy4720/UndistributedIncomePriorYears	0	false
IRS990PF/StatementsRegardingActy4720/UndistrIncome4942a2NotApplied	0	false
IRS990PF/SummaryOfDirectCharitableActy/Description1	0	El Sol Program: Children First has partnered with other agencies to offer a comprehensive preschool through 8th grade education program. In 2012, El Sol served approximately 600 children. The program also serves over 450 families with its family learning center and medical programs.
IRS990PF/SummaryOfDirectCharitableActy/Expenses1	0	10000
IRS990PF/SupplementaryInformation/ContributingManager	0	Elisabeth Merage
IRS990PF/SupplementaryInformation/ContributingManager	1	Paul Merage
IRS990PF/SupplementaryInformation/OnlyContributesToPreselected	0	X
IRS990PF/TrnsfrTrRlnWithNoncharitableEO/LoansOrLoanGuarantees	0	false
IRS990PF/TrnsfrTrRlnWithNoncharitableEO/PerformanceOfServicesEtc	0	false
IRS990PF/TrnsfrTrRlnWithNoncharitableEO/PurchaseAssetsNoncharitableEO	0	false
IRS990PF/TrnsfrTrRlnWithNoncharitableEO/ReimbursementArrangements	0	false
IRS990PF/TrnsfrTrRlnWithNoncharitableEO/RelationshipsNoncharitableEOs	0	false
IRS990PF/TrnsfrTrRlnWithNoncharitableEO/RentalOfFacilitiesEtc	0	false
IRS990PF/TrnsfrTrRlnWithNoncharitableEO/SalesOrExchangesOfAssets	0	false
IRS990PF/TrnsfrTrRlnWithNoncharitableEO/SharingOfFacilitiesEtc	0	false
IRS990PF/TrnsfrTrRlnWithNoncharitableEO/TrnsfrOfCashToNoncharitableEO	0	false
IRS990PF/TrnsfrTrRlnWithNoncharitableEO/TrnsfrOthAssetsNoncharitableEO	0	false
LegalFeesSchedule/LegalFees/AdjustedNetIncome	0	0
LegalFeesSchedule/LegalFees/Amount	0	150
LegalFeesSchedule/LegalFees/Category	0	Legal Fees
LegalFeesSchedule/LegalFees/DisbursementsCharitablePrps	0	150
LegalFeesSchedule/LegalFees/NetInvestmentIncome	0	0
OtherExpensesSchedule/OtherExpenses/AdjustedNetIncome	0	10
OtherExpensesSchedule/OtherExpenses/Description	0	Licenses & Permits
OtherExpensesSchedule/OtherExpenses/Description	1	El Sol Program
OtherExpensesSchedule/OtherExpenses/Description	2	Dover III K-1 Investment Management Fees
OtherExpensesSchedule/OtherExpenses/DisbursementsCharitablePrps	0	50
OtherExpensesSchedule/OtherExpenses/DisbursementsCharitablePrps	1	10000
OtherExpensesSchedule/OtherExpenses/NetInvestmentIncome	0	10
OtherExpensesSchedule/OtherExpenses/RevenueAndExpensesPerBooks	0	50
OtherExpensesSchedule/OtherExpenses/RevenueAndExpensesPerBooks	1	10000
OtherExpensesSchedule/OtherExpenses/RevenueAndExpensesPerBooks	2	10
OtherIncomeSchedule2/OtherIncome/Description	0	Tax Refund
OtherIncomeSchedule2/OtherIncome/Description	1	Dover III FMV Adjustment
OtherIncomeSchedule2/OtherIncome/RevenueAndExpensesPerBooks	0	135
OtherIncomeSchedule2/OtherIncome/RevenueAndExpensesPerBooks	1	524
TaxesSchedule/Taxes/Amount	0	385
TaxesSchedule/Taxes/Category	0	State Taxes
TaxesSchedule/Taxes/DisbursementsCharitablePrps	0	385
ReturnHeader/BuildTS	0	2016-02-24 21:20:13Z
ReturnHeader/Filer/EIN	0	201985351
ReturnHeader/Filer/Name/BusinessNameLine1	0	Children First - A Merage Foundation
ReturnHeader/Filer/NameControl	0	CHIL
ReturnHeader/Filer/Phone	0	9494745880
ReturnHeader/Filer/USAddress/AddressLine1	0	660 Newport Center Drive
ReturnHeader/Filer/USAddress/City	0	Newport Beach
ReturnHeader/Filer/USAddress/State	0	CA
ReturnHeader/Filer/USAddress/ZIPCode	0	92660
ReturnHeader/Officer/AuthorizeThirdParty	0	true
ReturnHeader/Officer/DateSigned	0	2013-08-08
ReturnHeader/Officer/Name	0	Paul Merage
ReturnHeader/Officer/Title	0	President
ReturnHeader/PreparerFirm/PreparerFirmBusinessName/BusinessNameLine1	0	DUNN HENRITZE LLP
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/AddressLine1	0	215 W OAK ST STE 1100
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/City	0	FORT COLLINS
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/State	0	CO
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/ZIPCode	0	805212733
ReturnHeader/Preparer/Name	0	Dean Dunn
ReturnHeader/Preparer/Phone	0	9704077215
ReturnHeader/ReturnType	0	990PF
ReturnHeader/TaxPeriodBeginDate	0	2012-01-01
ReturnHeader/TaxPeriodEndDate	0	2012-12-31
ReturnHeader/TaxYear	0	2012
ReturnHeader/Timestamp	0	2013-08-13T12:37:30-07:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2012 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $409
Liabilities: $0
Net assets: $409
Revenue: -
Expenses: $12,345
Net income: -

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2016Detailed filing. Detailed filing data is available for this year.	$0.00	$0.00	$0.00	$0.00	$0.01	$0.01
2015Detailed filing. Detailed filing data is available for this year.	$0.01	$0.00	$0.01	$0.00	$0.00	$0.00
2014Detailed filing. Detailed filing data is available for this year.	$0.01	$0.00	$0.01	$0.00	$0.00	$0.00
2013Summary only. Only limited summary data is available for this year.	$0.01	$0.00		$0.03	$0.02	$0.01
2012Detailed filing. Detailed filing data is available for this year.	$0.00	$0.00	$0.00		$0.12
2011Detailed filing. Detailed filing data is available for this year.	$0.12	$0.00	$0.12		$1.55
2010Detailed filing. Detailed filing data is available for this year.	$0.36	$0.19	$0.17		$2.16