Civic Intelligence

Local First for Business

990 • Fiscal year 2023 • EIN 20-2626253

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

407 E Roosevelt StreetPhoenix, AZ 85004

(602) 956-0909

Siviq Scores

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

Liabilities / Assets

97th percentile

1.17x

Higher debt load relative to assets than 97% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

90th percentile

0.37x

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

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Net Margin

5th percentile

-68%

Higher net margin than 5% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Asset Growth

4th percentile

-60%

Faster asset growth than 4% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

6th percentile

-47%

Faster revenue growth than 6% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Flat

$94,218

Flat from 2023

Net Assets

Flat

-$16,463

Flat from 2023

Liabilities

Flat

$110,681

Flat from 2023

Revenue

Flat

$296,623

Flat from 2023

Expenses

Flat

$497,433

Flat from 2023

Net Income

Flat

-$200,810

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100K-$200KAssets 2010: $16,085Liabilities 2010: $2,227Net Assets 2010: $13,8582010Assets 2012: $13,548Liabilities 2012: $5,224Net Assets 2012: $8,3242012Assets 2013: $15,678Liabilities 2013: $2,198Net Assets 2013: $13,4802013Assets 2014: $60,994Liabilities 2014: $335Net Assets 2014: $60,6592014Assets 2015: $61,892Liabilities 2015: $0Net Assets 2015: $61,8922015Assets 2016: $114,518Liabilities 2016: $6,250Net Assets 2016: $108,2682016Assets 2017: $42,046Liabilities 2017: $35,866Net Assets 2017: $6,1802017Assets 2018: $103,861Liabilities 2018: $48,298Net Assets 2018: $55,5632018Assets 2019: $69,553Liabilities 2019: $67,032Net Assets 2019: $2,5212019Assets 2020: $109,452Liabilities 2020: $212,598Net Assets 2020: -$103,1462020Assets 2021: $169,777Liabilities 2021: $60,869Net Assets 2021: $108,9082021Assets 2022: $236,755Liabilities 2022: $52,408Net Assets 2022: $184,3472022Assets 2023: $94,218Liabilities 2023: $110,681Net Assets 2023: -$16,4632023Assets 2023: $94,218Liabilities 2023: $110,681Net Assets 2023: -$16,4632023Assets 2024: $179,283Liabilities 2024: $146,634Net Assets 2024: $32,6492024

Highlighted filing

2023

Assets$94,218
Liabilities$110,681
Net Assets-$16,463

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $143,738Expenses 2010: $155,903Net Income 2010: -$12,1652010Expenses 2012: $279,1242012Expenses 2013: $342,6352013Revenue 2014: $499,440Expenses 2014: $452,261Net Income 2014: $47,1792014Revenue 2015: $537,929Expenses 2015: $536,696Net Income 2015: $1,2332015Revenue 2016: $600,772Expenses 2016: $554,396Net Income 2016: $46,3762016Revenue 2017: $659,103Expenses 2017: $803,255Net Income 2017: -$144,1522017Revenue 2018: $906,572Expenses 2018: $857,189Net Income 2018: $49,3832018Revenue 2019: $919,353Expenses 2019: $972,691Net Income 2019: -$53,3382019Revenue 2020: $639,079Expenses 2020: $704,452Net Income 2020: -$65,3732020Revenue 2021: $825,385Expenses 2021: $613,331Net Income 2021: $212,0542021Revenue 2022: $559,690Expenses 2022: $484,251Net Income 2022: $75,4392022Revenue 2023: $296,623Expenses 2023: $497,433Net Income 2023: -$200,8102023Revenue 2023: $296,623Expenses 2023: $497,433Net Income 2023: -$200,8102023Revenue 2024: $54,859Expenses 2024: $5,747Net Income 2024: $49,1122024

Highlighted filing

2023

Revenue$296,623
Expenses$497,433
Net Income-$200,810
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$296,623
Mission and Program Overview

Mission

Local first arizona seeks to promote, support, and celebrate a vibrant arizona economy by educating citizens about local business ownership, social equity, cultural diversity, environmental kinship, and collaboration.

Local first arizona seeks to promote, support, and celebrate a vibrant arizona economy by educating citizens about local business ownership, social equity, cultural diversity, environmental kindship, and collaboration.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$133,320$91,143▼ $42,177
Land, Buildings, and Equipment, Net$708$3,007▲ $2,299
Intangible Assets$2,500--
Accounts Receivable$100,227$68▼ $100,159
Total Assets$236,755$94,218▼ $142,537
Liabilities
Accounts Payable and Accrued Expenses$27$110,681▲ $110,654
Other Liabilities$52,381--
Total Liabilities$52,408$110,681▲ $58,273
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$184,347$-16,463▼ $200,810
Total Net Assets Fund Balance$184,347$-16,463▼ $200,810
Total Liabilities and Net Assets / Fund Balance$236,755$94,218▼ $142,537

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,007$4,443$7,450
Compensation and Service Providers

Board Members and Trustees

NameTitle
James ChristensenBoard Chairman
Kimber LanningFounder and CEO
Mohammed AhmedSecretary
Mario AnilesTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Local First Arizona FoundationAll Staffing407 E ROOSEVELT ST, Phoenix, AZ 85004$359,757
Revenue and Support

Revenue Composition

Contributions and Grants
$203,143
Program Service Revenue
$58,332
Investment Income
$0
Other Revenue
$35,148
Change in Net Assets
$-200,810
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$493,683
Grants and Similar Amounts Paid$3,750
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$419,256--$419,256
Conferences and Meetings$29,388--$29,388
Office Expenses$17,874--$17,874
Travel$9,599--$9,599
Fees for Services Accounting$7,005--$7,005
Insurance$4,416--$4,416
Information Technology$4,168--$4,168
Grants to Domestic Orgs$3,750--$3,750
Royalties$826--$826
All Other Expenses$750--$750
Depreciation Depletion$401--$401
Total Functional Expenses$497,433$0$0$497,433
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

The executive director of the organization distributes a pdf copy of the 990 return to all boardmembers for review and comment prior to being filed. At the first meeting of the board followingthe filing of the 990 with the irs, the complete form 990 is presented to the board by the organizations lead officers with responsibility over the form 990s review thereafter, questions are taken and the form, its preparation, and its public relation impact is discussed.

Conflict of interest policy compliance Part VI line 12C

At each board and committee meeting, if there is a discussion of selecting or engaging a vendor or service provider, all in attendance are asked to recuse themselves from this discussion if there could be a perceived conflict. Annually, the organization reviews and discusses the conflict of interest policy and requests that each board member list and acknowledge any known conflicts.

CEO executive director top management comp Part VI line 15A

The executive committee reviews the compensation for the executive director by comparing their compensation to the compensation of individuals in like positions, in comparable organizations using forms 990, compensation studies, and other available data. The committee then approves any changes in compensation based on this information. The organization has no other paid officers or employees meeting the irs definition of a key employee.

Governing documents etc available to public Part VI line 19

Requests for copies of the organizations governing documents, conflict of interest policy, and financial statements may be made in writing or in person at the organizations main business location. All such requests are fulfilled in a timely manner.

Filing and Contact Details

Filer

Filer Name
Local First for Business
EIN
20-2626253
Address
407 E ROOSEVELT STREET, Phoenix, AZ 85004

Signing Officer

Name
Kimber Lanning
Title
Founder and CEO
Signed
2024-11-14
Discuss with paid preparer
No

Organization Details

Principal Officer
Kimber Lanning
Formed
2007
Legal Domicile
Az
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Snyder & Brown Cpas Pllc
Address
3933 S MCCLINTOCK DRIVE SUITE 505, Tempe, AZ 85282
Preparer
Robert Snyder
Phone
4803397114
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

The organization receives its staffing from the local first az foundation, an unrelated 3rd party.

Raw XML Appendix300 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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IRS990/Desc0CONTINUED SHOWCASING OUR MORE THAN 3000 MEMBERS ONLINE, MAKING IT EASIER FOR LOCAL BUSINESSES TO BE FOUND ACROSS ARIZONA. HOSTED OVER 50 WEBINARS, IN BOTH ENGLISH AND SPANISH, TO HELP SMALL BUSINESSES NAVIGATE THE CHALLENGES OF THE PANDEMIC AND ACCESS RESOURCES. REINTRODUCED IN PERSON EXPERIENCES BY PROVIDING 15 MEMBER EVENTS ACROSS ARIZONA BRINGING TOGETHER LOCAL BUSINESSES TO NETWORK AND BUILD RELATIONSHIPS. HOSTED SEVERAL CAMPAIGNS, INCLUDING NATIONAL INDEPENDENTS WEEK THAT ENCOURAGED ARIZONANS TO SUPPORT LOCAL BUSINESSES IN A VARIETY OF WAYS. BROUGHT TOGETHER MORE THAN 450,000 PEOPLE THROUGH SOCIAL MEDIA TO CELEBRATE ARIZONA.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR OF THE ORGANIZATION DISTRIBUTES A PDF COPY OF THE 990 RETURN TO ALL BOARDMEMBERS FOR REVIEW AND COMMENT PRIOR TO BEING FILED. AT THE FIRST MEETING OF THE BOARD FOLLOWINGTHE FILING OF THE 990 WITH THE IRS, THE COMPLETE FORM 990 IS PRESENTED TO THE BOARD BY THE ORGANIZATIONS LEAD OFFICERS WITH RESPONSIBILITY OVER THE FORM 990S REVIEW THEREAFTER, QUESTIONS ARE TAKEN AND THE FORM, ITS PREPARATION, AND ITS PUBLIC RELATION IMPACT IS DISCUSSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT EACH BOARD AND COMMITTEE MEETING, IF THERE IS A DISCUSSION OF SELECTING OR ENGAGING A VENDOR OR SERVICE PROVIDER, ALL IN ATTENDANCE ARE ASKED TO RECUSE THEMSELVES FROM THIS DISCUSSION IF THERE COULD BE A PERCEIVED CONFLICT. ANNUALLY, THE ORGANIZATION REVIEWS AND DISCUSSES THE CONFLICT OF INTEREST POLICY AND REQUESTS THAT EACH BOARD MEMBER LIST AND ACKNOWLEDGE ANY KNOWN CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE COMMITTEE REVIEWS THE COMPENSATION FOR THE EXECUTIVE DIRECTOR BY COMPARING THEIR COMPENSATION TO THE COMPENSATION OF INDIVIDUALS IN LIKE POSITIONS, IN COMPARABLE ORGANIZATIONS USING FORMS 990, COMPENSATION STUDIES, AND OTHER AVAILABLE DATA. THE COMMITTEE THEN APPROVES ANY CHANGES IN COMPENSATION BASED ON THIS INFORMATION. THE ORGANIZATION HAS NO OTHER PAID OFFICERS OR EMPLOYEES MEETING THE IRS DEFINITION OF A KEY EMPLOYEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REQUESTS FOR COPIES OF THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS MAY BE MADE IN WRITING OR IN PERSON AT THE ORGANIZATIONS MAIN BUSINESS LOCATION. ALL SUCH REQUESTS ARE FULFILLED IN A TIMELY MANNER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION RECEIVES ITS STAFFING FROM THE LOCAL FIRST AZ FOUNDATION, AN UNRELATED 3RD PARTY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other fees for services expenses Part IX line 11g
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IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0236755
IRS990/TotalAssetsEOYAmt094218
IRS990/TotalAssetsGrp/BOYAmt0236755
IRS990/TotalAssetsGrp/EOYAmt094218
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0203143
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0497433
IRS990/TotalFunctionalExpensesGrp/TotalAmt0497433
IRS990/TotalGrossUBIAmt035148
IRS990/TotalLiabilitiesBOYAmt052408
IRS990/TotalLiabilitiesEOYAmt0110681
IRS990/TotalLiabilitiesGrp/BOYAmt052408
IRS990/TotalLiabilitiesGrp/EOYAmt0110681
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0184347
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-16463
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0497433
IRS990/TotalProgramServiceRevenueAmt058332
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt058332
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0296623
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt035148
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0236755
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt094218
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt09599
IRS990/TravelGrp/TotalAmt09599
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0KIMBER LANNING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FOUNDER AND CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOCAL FIRST FOR BUSINESS
ReturnHeader/Filer/BusinessNameControlTxt0LOCA
ReturnHeader/Filer/EIN0202626253
ReturnHeader/Filer/USAddress/AddressLine1Txt0407 E ROOSEVELT STREET
ReturnHeader/Filer/USAddress/CityNm0Phoenix
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd085004
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SNYDER & BROWN CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03933 S MCCLINTOCK DRIVE SUITE 505
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Tempe
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085282
ReturnHeader/PreparerPersonGrp/PhoneNum04803397114
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT SNYDER
ReturnHeader/ReturnTs02024-11-14T15:38:11-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.79$1.47$0.33$0.55$0.06$0.49
2023Detailed filing. Detailed filing data is available for this year.$0.94$1.11$0.16$2.97$4.97$2.01
2023Summary only. Only limited summary data is available for this year.$0.94$1.11$0.16$2.97$4.97$2.01
2022Summary only. Only limited summary data is available for this year.$2.37$0.52$1.84$5.60$4.84$0.75
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.70$0.61$1.09$8.25$6.13$2.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$2.13$1.03$6.39$7.04$0.65
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.67$0.03$9.19$9.73$0.53
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.48$0.56$9.07$8.57$0.49
2017Summary only. Only limited summary data is available for this year.$0.42$0.36$0.06$6.59$8.03$1.44
2016Detailed filing. Detailed filing data is available for this year.$1.15$0.06$1.08$6.01$5.54$0.46
2015Summary only. Only limited summary data is available for this year.$0.62$0.00$0.62$5.38$5.37$0.01
2014Summary only. Only limited summary data is available for this year.$0.61$0.00$0.61$4.99$4.52$0.47
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.02$0.13$3.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.05$0.08$2.79
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.02$0.14$1.44$1.56$0.12