Civic Intelligence

Children First Pa

990 • Fiscal year 2015 • EIN 23-2137461

Jun 01, 2014 to May 31, 2015 • Filed on Jan 19, 2016

1709 Benjamin Franklin ParkwayPhiladelphia, PA 19103-1208

(215) 563-5848

Siviq Scores

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

Liabilities / Assets

37th percentile

0.04x

Higher debt load relative to assets than 37% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

32nd percentile

0.04x

Higher debt load relative to revenue than 32% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

10th percentile

-32%

Higher net margin than 10% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

80th percentile

$131,950

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

24th percentile

-4.5%

Faster asset growth than 24% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

11th percentile

-28%

Faster revenue growth than 11% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$1,219,186

Down $57,177 (-4.5%) from 2014

Net Assets

Up

$1,169,911

Up $51,720 (+4.6%) from 2014

Liabilities

Down

$49,275

Down $108,897 (-69%) from 2014

Revenue

Down

$1,217,456

Down $478,213 (-28%) from 2014

Expenses

Down

$1,604,624

Down $177,395 (-10.0%) from 2014

Net Income

Down

-$387,168

Down $300,818 (-348%) from 2014

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $1,138,866Liabilities 2011: $27,439Net Assets 2011: $1,111,4272011Assets 2012: $1,137,316Liabilities 2012: $56,572Net Assets 2012: $1,080,7442012Assets 2013: $1,176,863Liabilities 2013: $31,418Net Assets 2013: $1,145,4452013Assets 2014: $1,276,363Liabilities 2014: $158,172Net Assets 2014: $1,118,1912014Assets 2015: $1,219,186Liabilities 2015: $49,275Net Assets 2015: $1,169,9112015Assets 2016: $1,832,867Liabilities 2016: $45,196Net Assets 2016: $1,787,6712016Assets 2017: $1,755,415Liabilities 2017: $57,700Net Assets 2017: $1,697,7152017Assets 2018: $2,635,773Liabilities 2018: $81,388Net Assets 2018: $2,554,3852018Assets 2019: $2,348,982Liabilities 2019: $140,791Net Assets 2019: $2,208,1912019Assets 2020: $4,332,814Liabilities 2020: $491,522Net Assets 2020: $3,841,2922020Assets 2021: $5,366,563Liabilities 2021: $483,377Net Assets 2021: $4,883,1862021Assets 2022: $6,927,359Liabilities 2022: $1,196,091Net Assets 2022: $5,731,2682022Assets 2023: $7,776,018Liabilities 2023: $558,444Net Assets 2023: $7,217,5742023Assets 2024: $7,138,357Liabilities 2024: $470,345Net Assets 2024: $6,668,0122024Assets 2025: $7,750,198Liabilities 2025: $392,415Net Assets 2025: $7,357,7832025

Highlighted filing

2015

Assets$1,219,186
Liabilities$49,275
Net Assets$1,169,911

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,382,084Expenses 2011: $1,413,206Net Income 2011: -$31,1222011Revenue 2012: $1,509,333Expenses 2012: $1,499,851Net Income 2012: $9,4822012Revenue 2013: $1,398,723Expenses 2013: $1,413,204Net Income 2013: -$14,4812013Revenue 2014: $1,695,669Expenses 2014: $1,782,019Net Income 2014: -$86,3502014Revenue 2015: $1,217,456Expenses 2015: $1,604,624Net Income 2015: -$387,1682015Revenue 2016: $2,086,477Expenses 2016: $1,463,901Net Income 2016: $622,5762016Revenue 2017: $1,364,395Expenses 2017: $1,500,913Net Income 2017: -$136,5182017Revenue 2018: $2,614,915Expenses 2018: $1,763,697Net Income 2018: $851,2182018Revenue 2019: $1,402,753Expenses 2019: $1,815,343Net Income 2019: -$412,5902019Revenue 2020: $3,466,712Expenses 2020: $1,904,047Net Income 2020: $1,562,6652020Revenue 2021: $3,391,344Expenses 2021: $2,639,989Net Income 2021: $751,3552021Revenue 2022: $4,711,732Expenses 2022: $3,696,448Net Income 2022: $1,015,2842022Revenue 2023: $5,958,790Expenses 2023: $4,438,050Net Income 2023: $1,520,7402023Revenue 2024: $4,496,312Expenses 2024: $5,226,058Net Income 2024: -$729,7462024Revenue 2025: $6,265,196Expenses 2025: $5,854,264Net Income 2025: $410,9322025

Highlighted filing

2015

Revenue$1,217,456
Expenses$1,604,624
Net Income-$387,168
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Jan 19, 2016
Return Version
2014v6.0
Gross Receipts
$1,870,796
Mission and Program Overview

Mission

The mission of pccy is to improve the quality and efficiency of the service delivery systems for children and youth in pa. The organization seeks to carry out its mission by educating governmental leaders, professional workers, members of organizations board and networks and citizens at large, on the needs of children and youth in the city and surrounding suburbs; developing strategies for achieving improved services and providing regional leadership in carrying out those strategies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$680,807$864,221▲ $183,414
Savings and Temporary Cash Investments$266,217--
Pledges and Grants Receivable-$209,518-
Cash and Non-Interest-Bearing Accounts$317,601$86,617▼ $230,984
Accounts Receivable$8,892$52,665▲ $43,773
Prepaid Expenses and Deferred Charges-$3,319-
Total Assets$1,276,363$1,219,186▼ $57,177
Other Assets Total$2,846$2,846→ $0
Liabilities
Other Liabilities-$23,111-
Accounts Payable and Accrued Expenses$158,172$15,098▼ $143,074
Deferred Revenue-$11,066-
Total Liabilities$158,172$49,275▼ $108,897
Net Assets / Fund Balance
Unrestricted Net Assets$138,633$731,250▲ $592,617
Temporarily Rstr Net Assets$979,558$438,661▼ $540,897
Total Net Assets Fund Balance$1,118,191$1,169,911▲ $51,720
Total Liabilities and Net Assets / Fund Balance$1,276,363$1,219,186▼ $57,177

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements-$24,156$24,156
Equipment-$22,422$22,422
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Donna CooperExecutive DiFT$131,950$131,950

Board Members and Trustees

NameTitle
Leslie Russell WinderPresident
Ahmeenah YoungBoard Member
Anthoney StoverBoard Member
Christopher McginleyBoard Member
David CampBoard Member
David M LaigaieBoard Member
Dee KaplanBoard Member
Doug CarneyBoard Member
Elizabeth WerthanBoard Member
Eric L FlickerBoard Member
Estelle RichmanBoard Member
Evelyn EskinBoard Member
Flora WolfBoard Member
Harriet DichterBoard Member
John WhitelawBoard Member
Jordan EizengaBoard Member
Katherine GomezBoard Member
Kathleen NoonanBoard Member
Lindsay AlbrightBoard Member
Louis BarsonBoard Member
Richard FrazierBoard Member
Rosemarie Greco MorrisseyBoard Member
Shelly KesslerBoard Member
Teri SimonBoard Member
Tyra Bryant-stephensBoard Member
Carolyn AdamsPast Preside
Ana Ramos-hernandezSecretary
Brian RankinTreasurer
Judy SilverVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,034,982
Program Service Revenue
$0
Investment Income
$204,771
Other Revenue
$-22,297
All Other Contributions
$848,813
Change in Net Assets
$-387,168

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,217,456
Revenue Not Reported on Form 990
$-105,933
Total Revenue per Audited Statements
$1,111,523
Total Revenue per Form 990
$1,217,456
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,076,182
Other Expenses$500,696
Total Fundraising Expense$168,456
Professional Fundraising Fees$27,746
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$612,100$59,018$69,035$740,153
Pension Plan Contributions$164,850$16,898$22,331$204,079
Current Officers, Directors, Trustees, and Key Employees$92,365$13,195$26,390$131,950
Occupancy$61,649$6,319$8,351$76,319
Office Expenses$42,003$4,107$7,991$54,101
Travel$22,822$5,040-$27,862
Fees for Services Professional Fundraising--$27,746$27,746
Other Expenses$19,976$2,048$2,706$24,730
Conferences and Meetings$16,847$2,754-$19,601
Fees for Services Accounting$5,251$538$711$6,500
Insurance$3,297$338$447$4,082
Total Functional Expenses$1,260,599$175,569$168,456$1,604,624

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,636,079
Expenses per Audited Statements$1,604,624
Total Expenses per Form 990$1,604,624
Expenses Not Reported on Form 990$31,455
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$32,566
Fundraising Direct Expenses$31,455
Professional Fundraising Fees$27,746

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Event$189,566$32,566-$32,566
Total Events$189,566$32,566$31,455$1,111
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll$22,783
Custodial Funds$328
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

Return is reviewed by board of directors before it is filed

Form 990, Page 6, Part VI, Line 12C

Policy is reviewed at the board of directors meetings.

Form 990, Page 6, Part VI, Line 15A

The board reviewed salaries of similar organizations in the area when determining compensation of upper managerment and key employees

Form 990, Page 6, Part VI, Line 15B

The board reviewed salaries of similar organizations in the area when determining compensation of upper management and key employees

Form 990, Page 6, Part VI, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Public Citizens for Children
EIN
23-2137461
Phone
2155635848
Address
1709 BENJAMIN FRANKLIN PARKWAY, PHILADELPHIA, PA 19103-1208

Signing Officer

Name
Estelle Richman
Title
President
Phone
2155635848
Signed
2016-01-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Estelle Richman - President
Formed
1980
Legal Domicile
Pa
Voting Board Members
30
Independent Board Members
30
Employees
18
Volunteers
50

Preparer

Firm
Rainer & Company
Address
2 CAMPUS BLVD STE 220, NEWTOWN SQUARE, PA 19073-3270
Preparer
Michael a Dehaven
Phone
6103534610
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of pccy is to improve the quality and efficiency of the service delivery systems for children and youth in pa. The organization seeks to carry out its mission by educating governmental leaders, professional workers, members of organizations board and networks and citizens at large, on the needs of children and youth in the city and surrounding suburbs; developing strategies for achieving improved services and providing regional leadership in carrying out those strategies.

Form 990, Part XI, Line 9

Special event expenses included in form 990 part viii 31,455 special event expenses included in form 990 part viii -31,455

Financial Statement Notes

Schedule D, Page 3, Part X

The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. If the organization were to incur any income tax liability in the future, interest on any income tax liability would be reported as interest expense, and penalties on any income tax would be reported as income taxes. There are no unrecognized tax benefits identified or recorded as liabilities as of and for the year ended may 31, 2015.

Schedule D, Page 4, Part XI, Line 2D

Special event expenses included in form 990 part viii 31,455

Schedule D, Page 4, Part XII, Line 2D

Special event expenses included in form 990 part viii 31,455

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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.75$0.39$7.36$6.27$5.85$0.41
2024Detailed filing. Detailed filing data is available for this year.$7.14$0.47$6.67$4.50$5.23$0.73
2023Detailed filing. Detailed filing data is available for this year.$7.78$0.56$7.22$5.96$4.44$1.52
2022Detailed filing. Detailed filing data is available for this year.$6.93$1.20$5.73$4.71$3.70$1.02
2021Detailed filing. Detailed filing data is available for this year.$5.37$0.48$4.88$3.39$2.64$0.75
2020Detailed filing. Detailed filing data is available for this year.$4.33$0.49$3.84$3.47$1.90$1.56
2019Detailed filing. Detailed filing data is available for this year.$2.35$0.14$2.21$1.40$1.82$0.41
2018Detailed filing. Detailed filing data is available for this year.$2.64$0.08$2.55$2.61$1.76$0.85
2017Detailed filing. Detailed filing data is available for this year.$1.76$0.06$1.70$1.36$1.50$0.14
2016Detailed filing. Detailed filing data is available for this year.$1.83$0.05$1.79$2.09$1.46$0.62
2015Detailed filing. Detailed filing data is available for this year.$1.22$0.05$1.17$1.22$1.60$0.39
2014Detailed filing. Detailed filing data is available for this year.$1.28$0.16$1.12$1.70$1.78$0.09
2013Summary only. Only limited summary data is available for this year.$1.18$0.03$1.15$1.40$1.41$0.01
2012Summary only. Only limited summary data is available for this year.$1.14$0.06$1.08$1.51$1.50$0.01
2011Summary only. Only limited summary data is available for this year.$1.14$0.03$1.11$1.38$1.41$0.03
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • $1M-$5M nonprofits