Civic Intelligence

Children First Child Care

EIN 31-1118405 • 501(c)3 • Columbus, OH

Profile

Provide quality day care services for children from the ages of six weeks through five years old on a non profit basis

77 South High Street 7th FloorColumbus, OH 43215

n/A

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

34th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

49th percentile

4.1%

Higher net margin than 49% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

16th percentile

-14%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

54th percentile

9.1%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Assets

Down

$273,099

Down $96,265 (-26%) from 2022

Liabilities

Down

$0

Down $1,111 (-100%) from 2022

Net Assets

Down

$273,099

Down $95,154 (-26%) from 2022

Revenue

Up

$971,344

Up $154,576 (+19%) from 2022

Expenses

Up

$931,338

Up $132,474 (+17%) from 2022

Net Income

Up

$40,006

Up $22,102 (+123%) from 2022

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $166,062Liabilities 2010: $0Net Assets 2010: $166,0622010Assets 2011: $167,822Liabilities 2011: $0Net Assets 2011: $167,8222011Assets 2012: $195,095Liabilities 2012: $0Net Assets 2012: $195,0952012Assets 2013: $272,405Liabilities 2013: $0Net Assets 2013: $272,4052013Assets 2014: $394,713Liabilities 2014: $471Net Assets 2014: $394,2422014Assets 2015: $399,070Liabilities 2015: $18Net Assets 2015: $399,0522015Assets 2016: $378,696Liabilities 2016: $105Net Assets 2016: $378,5912016Assets 2019: $360,700Liabilities 2019: $1,278Net Assets 2019: $359,4222019Assets 2020: $369,850Liabilities 2020: $211,315Net Assets 2020: $158,5352020Assets 2021: $356,424Liabilities 2021: $6,075Net Assets 2021: $350,3492021Assets 2022: $369,364Liabilities 2022: $1,111Net Assets 2022: $368,2532022Assets 2024: $273,099Liabilities 2024: $0Net Assets 2024: $273,0992024

Highlighted filing

2024

Assets$273,099
Liabilities$0
Net Assets$273,099

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $967,2632010Expenses 2011: $919,0152011Expenses 2012: $916,7522012Revenue 2013: $1,032,987Expenses 2013: $961,388Net Income 2013: $71,5992013Revenue 2014: $1,139,620Expenses 2014: $1,017,783Net Income 2014: $121,8372014Revenue 2015: $1,114,993Expenses 2015: $1,110,183Net Income 2015: $4,8102015Revenue 2016: $1,057,549Expenses 2016: $1,078,010Net Income 2016: -$20,4612016Revenue 2019: $1,261,152Expenses 2019: $1,258,978Net Income 2019: $2,1742019Revenue 2020: $686,854Expenses 2020: $887,741Net Income 2020: -$200,8872020Revenue 2021: $993,311Expenses 2021: $801,497Net Income 2021: $191,8142021Revenue 2022: $816,768Expenses 2022: $798,864Net Income 2022: $17,9042022Revenue 2024: $971,344Expenses 2024: $931,338Net Income 2024: $40,0062024

Highlighted filing

2024

Revenue$971,344
Expenses$931,338
Net Income$40,006

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.00$0.27$0.97$0.93$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.00$0.37$0.82$0.80$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.01$0.35$0.99$0.80$0.19
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.21$0.16$0.69$0.89$0.20
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.00$0.36$1.26$1.26$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.00$0.38$1.06$1.08$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.40$0.00$0.40$1.11$1.11$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$1.14$1.02$0.12
2013Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$1.03$0.96$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.00$0.20$0.92
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.00$0.17$0.92
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.00$0.17$0.97
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.1
Gross Receipts
$976,463
Mission and Program Overview

Mission

Provide quality day care services for children from the ages of six weeks through five years old on a non profit basis.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$227,805$273,099▲ $45,294
Cap Stk Tr Prin Current Funds$233,093$273,099▲ $40,006
Land, Buildings, and Equipment, Net$6,268$0▼ $6,268
Prepaid Expenses and Deferred Charges$251$0▼ $251
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$234,324$273,099▲ $38,775
Other Assets Total-$0-
Liabilities
Other Liabilities$1,231--
Total Liabilities$1,231$0▼ $1,231
Net Assets / Fund Balance
Total Net Assets Fund Balance$233,093$273,099▲ $40,006
Total Liabilities and Net Assets / Fund Balance$234,324$273,099▲ $38,775
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tiffany HanceExecutive DirectorFT$99,774$99,774

Board Members and Trustees

NameTitle
Amanda GoodmanPresident
David BowlingPresident
Mandi GrandjeanVice President
Mariah FieldVice President
Cathe McKeeCommunity Membe
Michael MaxfieldCommunity Membe
Margaret CammaSecretary
Ronnie RomitoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$229,407
Program Service Revenue
$746,973
Investment Income
$-5,036
Other Revenue
$0
All Other Contributions
$196,907
Change in Net Assets
$40,006
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$841,358
Other Expenses$89,980
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$583,829--$583,829
Current Officers, Directors, Trustees, and Key Employees-$99,774-$99,774
Other Employee Benefits$85,200--$85,200
Payroll Taxes$53,142--$53,142
Pension Plan Contributions$19,413--$19,413
Fees for Services Accounting-$15,724-$15,724
Insurance-$13,962-$13,962
All Other Expenses$7,354$5,937-$13,291
Other Expenses$12,556$5,563-$5,563
Fees for Services Management$2,600--$2,600
Depreciation Depletion$1,149--$1,149
Travel$945--$945
Conferences and Meetings$909--$909
Total Functional Expenses$782,109$149,229$0$931,338
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Except in connection with the election of Parent Trustees, the nine Trustees constitute the members of the organization.

Form 990, Part VI, Section B, Line 11B

Upon receipt of the Form 990 from the organization's accounting firm, a copy is distributed to each member of the Board of Trustees for their review and comment. Questions, comments, and concerns are directed to the Treasurer (who is a member of the Board of Trustees) for resolution. Any trustee may request a meeting of the board to discuss the Form 990 and the information reported thereon.

Form 990, Part VI, Section B, Line 15B

The Board of Trustees, in consultation with its Finance Committee, establishes the annual compensation of the Executive Director and Assistant Director. Outside comparability data is difficult to come by, so the Board of Trustees is generally guided by the raises given to the other employees of the organization.

Form 990, Part VI, Section C, Line 19

No documents are available to the public.

Filing and Contact Details

Filer

Filer Name
Children First Child Care
EIN
31-1118405
Phone
6144660945
Address
77 South High Street 7th Floor, Columbus, OH 43215

Signing Officer

Name
Ronnie Romito
Title
Treasurer
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
1985
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
8
Employees
20

Preparer

Firm
Barbour & Marino CPA Group Inc
Address
1287 Worthington Woods Blvd, Columbus, OH 43085
Preparer
Jonathan Barbour CPA
Phone
6147811777
Raw XML AppendixShowing 400 of 435 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/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt053142
IRS990/PayrollTaxesGrp/TotalAmt053142
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt019413
IRS990/PensionPlanContributionsGrp/TotalAmt019413
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0251
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0Child Tuition
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0746973
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0746973
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt061210
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0100
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt095640
IRS990/PYProgramServiceRevenueAmt0631250
IRS990/PYRevenuesLessExpensesAmt0-135160
IRS990/PYSalariesCompEmpBnftPaidAmt0732080
IRS990/PYTotalExpensesAmt0827720
IRS990/PYTotalRevenueAmt0692560
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt040006
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0779759
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt032500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt061210
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0230198
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0345885
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0669793
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt0185584
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt0185584
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt0184584
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt0185584
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt0185584
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt0926920
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt083
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0100
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0128
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0190
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01652
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02153
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt015928
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt034976
IRS990ScheduleA/OtherIncome170Grp/TotalAmt050904
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96780
IRS990ScheduleA/PublicSupportPY170Pct00.96130
IRS990ScheduleA/PublicSupportTotal170Amt01596713
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0218084
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0246794
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0414782
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0531469
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0185584
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01596713
IRS990ScheduleA/TotalSupportAmt01649770
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/AttorneyGeneralNotifiedInd0false
IRS990ScheduleN/BondLiabilitiesDischargedInd0false
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0Equipment and Furniture
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02024-12-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt05119
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0Book Value
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt077 S High St 7
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0Columbus
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0OH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd043215
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Except in connection with the election of Parent Trustees, the nine Trustees constitute the members of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Upon receipt of the Form 990 from the organization's accounting firm, a copy is distributed to each member of the Board of Trustees for their review and comment. Questions, comments, and concerns are directed to the Treasurer (who is a member of the Board of Trustees) for resolution. Any trustee may request a meeting of the board to discuss the Form 990 and the information reported thereon.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Trustees, in consultation with its Finance Committee, establishes the annual compensation of the Executive Director and Assistant Director. Outside comparability data is difficult to come by, so the Board of Trustees is generally guided by the raises given to the other employees of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents are available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0234324
IRS990/TotalAssetsEOYAmt0273099
IRS990/TotalAssetsGrp/BOYAmt0234324
IRS990/TotalAssetsGrp/EOYAmt0273099
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0229407
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0149229
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0782109
IRS990/TotalFunctionalExpensesGrp/TotalAmt0931338
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01231
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt01231
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0233093
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0273099
IRS990/TotalProgramServiceExpensesAmt0782109
IRS990/TotalProgramServiceRevenueAmt0746973
IRS990/TotalReportableCompFromOrgAmt099774
IRS990/TotalRevenueGrp/ExclusionAmt0747056
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-5119
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0971344
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0234324
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0273099
IRS990/TravelGrp/ProgramServicesAmt0945
IRS990/TravelGrp/TotalAmt0945
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X

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