Civic Intelligence

Public Citizens for Children and Youth

EIN 23-2137461 • 501(c)3 • Philadelphia, PA

Profile

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.

990 Spring Garden St Ste 600Philadelphia, PA 19123

www.pccy.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

36th percentile

0.05x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

31st percentile

0.06x

Higher debt load relative to revenue than 31% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

55th percentile

6.6%

Higher net margin than 55% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

63rd percentile

$164,677

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

63rd percentile

8.6%

Faster asset growth than 63% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

80th percentile

39%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$7,750,198

Up $611,841 (+8.6%) from 2024

Liabilities

Down

$392,415

Down $77,930 (-17%) from 2024

Net Assets

Up

$7,357,783

Up $689,771 (+10%) from 2024

Revenue

Up

$6,265,196

Up $1,768,884 (+39%) from 2024

Expenses

Up

$5,854,264

Up $628,206 (+12%) from 2024

Net Income

Up

$410,932

Up $1,140,678 (+156%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$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

2025

Assets$7,750,198
Liabilities$392,415
Net Assets$7,357,783

Operations Trend

Revenue, expenses, and net income by year, with the latest 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

2025

Revenue$6,265,196
Expenses$5,854,264
Net Income$410,932

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
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Jan 21, 2026
Return Version
2024v5.2
Gross Receipts
$6,265,196
Mission and Program Overview

Mission

SUMMARY

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,759,151$2,743,782▲ $984,631
Pledges and Grants Receivable$1,766,761$2,373,126▲ $606,365
Cash and Non-Interest-Bearing Accounts$2,644,254$1,703,522▼ $940,732
Land, Buildings, and Equipment, Net$24,471$18,723▼ $5,748
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
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$7,138,357$7,750,198▲ $611,841
Other Assets Total$943,720$911,045▼ $32,675
Liabilities
Other Liabilities$339,825$217,727▼ $122,098
Accounts Payable and Accrued Expenses$130,520$174,688▲ $44,168
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$470,345$392,415▼ $77,930
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,561,193$4,454,589▲ $1,893,396
Net Assets With Donor Restrictions$4,106,819$2,903,194▼ $1,203,625
Total Net Assets Fund Balance$6,668,012$7,357,783▲ $689,771
Total Liabilities and Net Assets / Fund Balance$7,138,357$7,750,198▲ $611,841

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$18,723$33,142$51,865
Other Assets Org$756,401--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Donna CooperExecutive DirectorFT$160,000$4,677$164,677

Board Members and Trustees

NameTitle
Javier SuarezPresident
Estelle RichmanVice President
Lindsay AlbrightVice President
Ann RosewaterBoard Member
Darren SmithBoard Member
David HackettBoard Member
Diego MatamorosBoard Member
H Lynn StarrBoard Member
Jacqueline GriffithBoard Member
Joanne McfallBoard Member
John SummersBoard Member
John TaylorBoard Member
Ken KlothenBoard Member
Lisa PanepintoBoard Member
Marsha GerdesBoard Member
Matt DorneyBoard Member
Melanie Hidalgo-brittBoard Member
Phil FitzgeraldBoard Member
Phil JauriqueBoard Member
Renee HughesBoard Member
Rosa Parks-greenBoard 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-
Revenue and Support

Revenue Composition

Contributions and Grants
$6,176,806
Program Service Revenue
$0
Investment Income
$88,390
Other Revenue
$0
All Other Contributions
$4,406,375
Change in Net Assets
$410,932

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,265,196
Total Revenue per Audited Statements
$6,265,196
Total Revenue per Form 990
$6,265,196
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,118,599
Other Expenses$2,735,665
Total Fundraising Expense$453,575
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,226,131$181,197$181,197$2,588,525
Other Employee Benefits$286,555$23,324$23,324$333,203
All Other Expenses$143,668$5,849$82,628$232,145
Payroll Taxes$169,309$13,781$13,781$196,871
Occupancy$106,564$8,673$8,674$123,911
Office Expenses$99,585$8,106$8,106$115,797
Other Expenses$81,613$6,643$6,643$94,899
Travel$41,672$3,391$3,391$48,454
Conferences and Meetings$33,946$2,764$2,764$39,474
Fees for Services Accounting$24,958$2,031$2,031$29,020
Advertising$8,859$722$722$10,303
Insurance$8,804$716$716$10,236
Depreciation Depletion$7,303$595$595$8,493
Total Functional Expenses$5,023,892$376,797$453,575$5,854,264

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,854,264
Total Expenses per Audited Statements$5,854,264
Total Expenses per Form 990$5,854,264
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$335,185$335,185$76,779$258,406
Total Events$335,185$335,185$76,779$258,406
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$127,649
Current Portion of Operating L$90,078
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
2026-01-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donna Cooper
Formed
1980
Legal Domicile
Pa
Voting Board Members
26
Independent Board Members
26
Employees
31
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. THE FOLLOWING ARE KEY AREAS WHERE CHILDREN FIRST IS MAKING A DIFFERENCE FOR CHILDREN. FOLLOWING A COURT RULING DECLARING PENNSYLVANIA'S SCHOOL FUNDING SYSTEM UNCONSTITUTIONAL, CHILDREN FIRST STRATEGICALLY EXERTED THE NECESSARY PRESSURE TO PRODUCE BIPARTISAN CONSENSUS FOR A $1.7 BILLION INCREASE IN STATE FUNDING FOR LOW-WEALTH SCHOOLS ACROSS TWO BUDGET YEARS - THE LARGEST INVESTMENT IN STATE HISTORY. 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. CHILDREN FIRST MOBILIZED COALITIONS AND LED RESEARCH-BASED ADVOCACY TO SECURE $9.5 MILLION IN STATE FUNDS FOR PRE-K PROGRAMS, AND $25 MILLION IN BONUS PAYMENTS FOR CHILD CARE STAFF. TO RESPOND TO DRAMATICALLY RISING RATES OF MENTAL HEALTH NEEDS AMONG YOUTH, CHILDREN FIRST FORMED STRONG MINDS, BRIGHT FUTURES, A STATEWIDE COALITION OF 110+ ORGANIZATIONS IN 60+ COUNTIES, IMPROVING ACCESS TO CARE, REMOVING BARRIERS, AND STRENGTHENING SYSTEMS THAT SUPPORT CHILDREN'S WELL-BEING. TO THRIVE IN THE 21st CENTURY ECONOMY, CHILDREN FIRST ADVOCATED FOR INCREASED STATE FUNDING FOR CAREER AND TECHNICAL EDUCAQTION, RESULTING IN A $30 MILLION BOOST, THE LARGEST IN 25 YEARS, EXPANDING REAL-WORLD LEARNING OPPORTUNITIES FOR HIGH SCHOOL STUDENTS. TO ENSURE PARENTS CAN CARE FOR NEWBORNS WITHOUT LOSING INCOME OR EMPLOYMENT CHILDREN FIRST LEADS ADVOCACY TO CREATE A PAID FAMILY LEAVE PROGRAM IN PENNSYLVANIA. THROUGH PARENT ORGANIZING, COMMUNICATIONS, COALITION BUILDING AND LEGISLATIVE ENGAGEMENT, CHILDREN FIRST ELEVATES FAMILY EXPERIENCES AND IS BUILDING PUBLIC WILL TO PASS PAID FAMILY AND MEDICAL LEAVE IN PENNSYLVANIA. VULNERABLE YOUTH AND JUVENILE JUSTICE: CHILDREN FIRST ADVOCATES TO TRANSFORM YOUTH-SERVING SYSTEMS TO SUPPORT CHILDREN RATHER THAN HARM THEM. OUR GOALS INCLUDE EXPANDING DIVERSION, REDUCING DETENTION, ELIMINATING DIRECT FILE, ENDING JUVENILE FINES AND FEES, AND IMPROVING RESIDENTIAL OVERSIGHT. THROUGH COALITION LEADERSHIP AND TARGETED ADVOCACY, CHILDREN FIRST DRIVES SYSTEMIC CHANGE TO PROTECT VULNERABLE YOUTH. THESE POLICY GAINS HAVE DIRECT, MEASURABLE IMPACT ON CHILDREN'S DEVELOPMENT, HEALTH, EDUCATION, AND FUTURE OPPORTUNITIES. OVERALL, CHILDREN FIRST'S ADVOCACY HAS BEEN MATCHED MORE THAN 200:1 BY FEDERAL, STATE, AND LOCAL INVESTMENTS IN SERVICES AND RESOURCES FOR CHILDREN AND FAMILIES, DEMONSTRATING THE EXTRAORDINARY RETURN ON STRATEGIC PUBLIC POLICY WORK.

Form 990 - Mission Statement - Part III -1

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.

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, 2025 AND 2024. 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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