Civic Intelligence

Children First Pa

990 • Fiscal year 2024 • EIN 23-2137461

Jun 01, 2023 to May 31, 2024 • Filed on Mar 25, 2025

990 Spring Garden St Ste 600Philadelphia, PA 19123

(215) 563-5848

Siviq Scores

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

Liabilities / Assets

40th percentile

0.07x

Higher debt load relative to assets than 40% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

40th percentile

0.10x

Higher debt load relative to revenue than 40% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

15th percentile

-16%

Higher net margin than 15% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$154,269

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

13th percentile

-8.2%

Faster asset growth than 13% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

11th percentile

-25%

Faster revenue growth than 11% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$7,138,357

Down $637,661 (-8.2%) from 2023

Net Assets

Down

$6,668,012

Down $549,562 (-7.6%) from 2023

Liabilities

Down

$470,345

Down $88,099 (-16%) from 2023

Revenue

Down

$4,496,312

Down $1,462,478 (-25%) from 2023

Expenses

Up

$5,226,058

Up $788,008 (+18%) from 2023

Net Income

Down

-$729,746

Down $2,250,486 (-148%) from 2023

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

2024

Assets$7,138,357
Liabilities$470,345
Net Assets$6,668,012

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

2024

Revenue$4,496,312
Expenses$5,226,058
Net Income-$729,746
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Mar 25, 2025
Return Version
2023v6.0
Gross Receipts
$4,496,312
Mission and Program Overview

Mission

SUMMARY

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,878,378$2,644,254▼ $234,124
Pledges and Grants Receivable$1,638,368$1,766,761▲ $128,393
Investments in Publicly Traded Securities$1,536,983$1,759,151▲ $222,168
Land, Buildings, and Equipment, Net$27,785$24,471▼ $3,314
Prepaid Expenses and Deferred Charges$5,236$0▼ $5,236
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$7,776,018$7,138,357▼ $637,661
Other Assets Total$1,689,268$943,720▼ $745,548
Liabilities
Other Liabilities$449,015$339,825▼ $109,190
Accounts Payable and Accrued Expenses$109,429$130,520▲ $21,091
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$558,444$470,345▼ $88,099
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,986,412$4,106,819▼ $879,593
Net Assets Without Donor Restrictions$2,231,162$2,561,193▲ $330,031
Total Net Assets Fund Balance$7,217,574$6,668,012▼ $549,562
Total Liabilities and Net Assets / Fund Balance$7,776,018$7,138,357▼ $637,661

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$24,471$20,796$45,267
Other Assets Org$200,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Donna CooperExecutive DirectorFT$154,269$154,269
Donna Cooper Executive DirectorExecutive Director-$154,269$154,269

Board Members and Trustees

NameTitle
Javier SuarezPresident
Estelle RichmanVice President
Lindsay AlbrightVice President
Ann RosewaterBoard Member
Darren SmithBoard Member
Diego MatamorosBoard Member
Donna FieldsBoard Member
Frances SheehanBoard Member
H Lynn StarrBoard Member
Havi GlaserBoard Member
John SummersBoard Member
John TaylorBoard Member
Ken KlothenBoard Member
Leann HartBoard Member
Lisa PanepintoBoard Member
Marsha GerdesBoard Member
Melody WrightBoard Member
Mike RanckBoard Member
Phil FitzgeraldBoard Member
Phil JauriqueBoard Member
Renee HughesBoard Member
Renee TurchiBoard Member
Saumya AyyagariBoard Member
Shavon SavageBoard Member
Staci ScottBoard Member
Lati SpenceSecretary
Ira GoldsteinTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Creative Engagement LabManagment Services275 W 27TH STREET, Eugene, OR 97405$241,538
Revenue and Support

Revenue Composition

Contributions and Grants
$4,392,661
Program Service Revenue
$0
Investment Income
$103,651
Other Revenue
$0
All Other Contributions
$3,387,998
Change in Net Assets
$-729,746

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,496,312
Total Revenue per Audited Statements
$4,496,312
Total Revenue per Form 990
$4,496,312
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,783,950
Other Expenses$2,442,108
Total Fundraising Expense$404,904
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,987,250$161,753$161,753$2,310,756
Other Employee Benefits$255,805$20,822$20,822$297,449
All Other Expenses$128,253$5,221$73,761$207,235
Payroll Taxes$151,141$12,302$12,302$175,745
Occupancy$95,129$7,742$7,744$110,615
Office Expenses$88,899$7,238$7,236$103,373
Other Expenses$72,855$5,930$5,930$84,715
Travel$37,200$3,027$3,027$43,254
Conferences and Meetings$30,303$2,467$2,467$35,237
Fees for Services Accounting$22,279$1,813$1,813$25,905
Advertising$7,908$644$644$9,196
Insurance$7,859$639$639$9,137
Depreciation Depletion$6,519$531$531$7,581
Total Functional Expenses$4,484,790$336,364$404,904$5,226,058

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,226,058
Total Expenses per Audited Statements$5,226,058
Total Expenses per Form 990$5,226,058
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Event$224,838$224,838$68,540$156,298
Total Events$224,838$224,838$68,540$156,298
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Salaries and Vacation$116,216
Current Portion of Operating L$96,938
Long Term -operating Lease Obl$90,078
Fiscal Sponsorship Payable$36,593
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 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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B

Organization's process to review form 990 the 990 is reviewed in draft form by the board of directors meetings.

Form 990, Part VI, Line 12C -enforcement of Conflicts Policy

Enforcement of conflicts policy is reviewed at the board of directors meetings.

Form 990, Part VI, Line 15A - Compensation Process for Top Official

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

Form 990, Part VI, Line 15B - Compensation Process for Officers

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

Form 990, Part VI, Line 19 - Governing Documents Disclosure Explanation

The 990 is reviewed in draft form by the board of directors before the 990 is filed.

Filing and Contact Details

Filer

Filer Name
Children First PA
EIN
23-2137461
In Care Of
% DONNA COOPER
Phone
2155635848
Address
990 Spring Garden St Ste 600, Philadelphia, PA 19123

Signing Officer

Name
Donna Cooper
Title
Executive Director
Phone
2155635848
Signed
2025-03-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donna Cooper
Formed
1980
Legal Domicile
Pa
Voting Board Members
28
Independent Board Members
28
Employees
32
Volunteers
350

Preparer

Firm
Horsey Buckner & Heffler Llp
Address
4548 MARKET ST STE 219, PHILADELPHIA, PA 19139
Preparer
Michael G Horsey CPA
Phone
2675708550
Supplemental Narrative

Additional Explanations

Form 990 - ORGANIZATIONS MISSION OR SIGNIFICANT ACTIVITIES

Children first is the greater philadelphia region's leading child advocacy organization. Its mission is to improve the lives of low-income children and children of color by analyzing the obstacles to opportunity, proposing sound solutions that improve life outcomes, and working with public officials to put solutions in place. Children first focuses on the needs of the whole child by documenting the unmet needs of children of color and low-income children, proffering sound solutions that address racial inequities and produce opportunity for all children and building public support to enact these solutions. Our work afects a child's development, health and well-being from the moment they are born to adulthood. After a landmark state court decision on school funding equity declared the pa state education funding formula unconstitutional, and found that it left poor districts insufficiently funded, children first strategically exerted the necessary pressure to produce bipartisan consensus for a history-breaking $1.1 billion school funding increase that puts low-income students first. There's no disputing that the earliest years of life present the most promise for nurturing healthy, vibrant minds. That's why the state dollars for great pre-k programs that help 67,000 children thrive are so important. Yet lawmaker interest in pre-k has waned since the pandemic and cuts to pre-k were planned for the state budget. In response, children first sounded the alarm and in just three months organized thousands of parents and early learning program staff to send letters, attend public events, and remind their state lawmakers of the benefits of pre-k. Children advocacy was the reason that state lawmakers shifted from a position of likely cutting pre-k to a $15 million increase. The covid pandemic uncovered the depths of despair among youth, and it also made things worse. In fact, 40% of children presenting in an emergency room for attempted suicide had never seen a mental health professional before trying to take their own life. And the pleas for help from caregivers and youth who've knocked on the doors of mental health care systems only to have them slammed in their faces convinced us to act. Chidlren first learned from caregivers, youth, and mental health practitioners the root causes of lack of access to care and crafted with them an ambitious mental health policy agenda to solve the problem. The results of this exhaustive research and our ambitious policy agenda are encapsulated in two groundbreaking reports, optimizing medicaid to improve child and youth mental health in pa and state examples of medicaid optimization for child and youth mental health in alignment with recommendations for pa. Our insightful research is rallying lawmakers, practitioners, public officials, and caregivers to focus on solutions and remove barriers to mental health services. When children first learned that high school students were sidelined from attending high school trade or skills programs because the state was decades behind on investing in these programs, we crafted a winning strategy to move things in the right direction. Staff quietly met with key policymakers we knew shared our goal of giving more high school students the chance to learn real world skills before they graduate and gave them the information they needed to win support from their colleagues for more resources. The result: $30 million more for these schools, the largest increase for technical high school education in a quarter of a century. Children first policy reforms have real potential to boost child outcomes and save taxpayers millions in avoidable costs. In sum, children first's contributions to the lives of children were matched more than 200:1 by increases in services and resources from the federal, state and local government as a result of the advocacy efforts led by, and supported by, children first. Spcifially, we are proud of the $1.1 billion increase in fundingfor public scho

Form 990 - Mission Statement - Part III -1

Children First improves the lives and life chances of our region's low-income, Black, and Hispanic children by advocating for the building blocks of opportunity - equitable access to high-quality early education, sound health care, effective public schools, as well as dependency and delinquency systems that heal children. We work with and organize parents, youth, and concerned citizens to advance these fundamental requirements of a more just society and for a better future.

Financial Statement Notes

Part X- FIN 48 FOOTNOTE

THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501 (c)(3) AND APPLICABLE STATE LAW. THE ACCOUTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WETHER 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 UNREGONIZED TAX BENEFITS IDENTIFIED OR RECORDED AS INCOME TAXES. THERE ARE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES AS OF AND FOR THE YEARS ENDED MAY 31, 2024 AND 2023. THE ORGANIZATION'S FORMS 990 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED.

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IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
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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