Civic Intelligence

Dekalb County Parent Group for Handicapped Children Inc.

990 • Fiscal year 2021 • EIN 35-1305577

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 01, 2022

Organization ProfileWWW.CHILDRENFIRSTCENTER.ORG

View Organization Page

PO Box 562Auburn, IN 46706

(260) 925-3865

Siviq Scores

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

Liabilities / Assets

34th percentile

0.02x

Higher debt load relative to assets than 34% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

31st percentile

0.02x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

75th percentile

32%

Higher net margin than 75% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

64th percentile

$86,998

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

80th percentile

35%

Faster asset growth than 80% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

53rd percentile

15%

Faster revenue growth than 53% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets34th percentile

Assets

Up

$2,799,468

Up $722,684 (+35%) from 2020

Net Assets

Up

$2,750,273

Up $734,648 (+36%) from 2020

Liabilities

Down

$49,195

Down $11,964 (-20%) from 2020

Revenue And Expenses
Liabilities / Revenue31st percentileNet Margin75th percentile

Revenue

Up

$2,211,644

Up $283,977 (+15%) from 2020

Expenses

Down

$1,509,958

Down $111,789 (-6.9%) from 2020

Net Income

Up

$701,686

Up $395,766 (+129%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth80th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2018: $1,768,410Liabilities 2018: $72,593Net Assets 2018: $1,695,8172018Assets 2019: $1,859,108Liabilities 2019: $132,957Net Assets 2019: $1,726,1512019Assets 2020: $2,076,784Liabilities 2020: $61,159Net Assets 2020: $2,015,6252020Assets 2021: $2,799,468Liabilities 2021: $49,195Net Assets 2021: $2,750,2732021Assets 2022: $2,865,935Liabilities 2022: $47,808Net Assets 2022: $2,818,1272022Assets 2023: $3,197,486Liabilities 2023: $185,622Net Assets 2023: $3,011,8642023Assets 2024: $3,577,851Liabilities 2024: $106,617Net Assets 2024: $3,471,2342024

Highlighted filing

2021

Assets$2,799,468
Liabilities$49,195
Net Assets$2,750,273
Open 2021 Filing

Operations Trend

Revenue Growth53rd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2018: $1,748,262Expenses 2018: $1,583,211Net Income 2018: $165,0512018Revenue 2019: $1,678,719Expenses 2019: $1,709,882Net Income 2019: -$31,1632019Revenue 2020: $1,927,667Expenses 2020: $1,621,747Net Income 2020: $305,9202020Revenue 2021: $2,211,644Expenses 2021: $1,509,958Net Income 2021: $701,6862021Revenue 2022: $1,848,939Expenses 2022: $1,675,012Net Income 2022: $173,9272022Revenue 2023: $2,080,574Expenses 2023: $1,892,026Net Income 2023: $188,5482023Revenue 2024: $2,682,918Expenses 2024: $2,246,031Net Income 2024: $436,8872024

Highlighted filing

2021

Revenue$2,211,644
Expenses$1,509,958
Net Income$701,686
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 1, 2022
Return Version
2021v4.0
Gross Receipts
$2,709,425
Mission and Program Overview

Mission

The mission of dekalb county parent group for handicapped children, inc., dba children first center, is to help children be all they can possibly be by using a variety of home-based and other services. Children first seeks to partner with parents to support and nurture optimal outcomes for children.

The mission of dekalb county parent group for handicapped children, inc., dba children first center, is to help families be all they can possibly be by using a variety of home-based and other services. Children first seeks to partner with families to support and nurture optimal outcomes for children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$954,873$1,235,131▲ $280,258
Investments in Publicly Traded Securities$396,592$482,665▲ $86,073
Land, Buildings, and Equipment, Net$321,500$479,434▲ $157,934
Accounts Receivable$303,096$295,688▼ $7,408
Pledges and Grants Receivable$30,000$30,000→ $0
Prepaid Expenses and Deferred Charges$4,006$3,800▼ $206
Cash and Non-Interest-Bearing Accounts$51$104▲ $53
Total Assets$2,076,784$2,799,468▲ $722,684
Other Assets Total$66,666$272,646▲ $205,980
Liabilities
Accounts Payable and Accrued Expenses$57,652$34,593▼ $23,059
Other Liabilities$1,478$14,602▲ $13,124
Escrow Account Liability$2,029--
Total Liabilities$61,159$49,195▼ $11,964
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,900,779$2,623,929▲ $723,150
Net Assets With Donor Restrictions$114,846$126,344▲ $11,498
Total Net Assets Fund Balance$2,015,625$2,750,273▲ $734,648
Total Liabilities and Net Assets / Fund Balance$2,076,784$2,799,468▲ $722,684

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$280,760-$280,760
Equipment$82,714$94,260$176,974
Land$115,960-$115,960
Other Assets Org$66,666--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$18,180-▲ $1,499-$19,679
2020$15,098-▲ $3,082-$18,180
2019$12,124-▲ $2,974-$15,098
2018$11,548-▲ $2,790$2,214$12,124
2017$11,422-▲ $126-$11,548
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Maureen a PrebynskiExecutive DiFT$71,678$15,320$86,998

Board Members and Trustees

NameTitle
Jacob KernPresident
Randy MortonDirector
Shelby VianDirector
Taylor BeatyDirector
Theresa DoraisDirector
Julie Fellers HookSecretary
Sandy JonesTreasurer
Alyxandra SchneiderVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,775,666
Program Service Revenue
$7,057
Investment Income
$414,970
Other Revenue
$13,951
All Other Contributions
$188,361
Change in Net Assets
$701,686

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,211,644
Revenue Not Reported on Form 990
$32,962
Total Revenue per Audited Statements
$2,244,606
Total Revenue per Form 990
$2,211,644
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,195,248
Other Expenses$314,710
Total Fundraising Expense$4,819
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$721,002$128,953-$849,955
Other Employee Benefits$141,838$28,339-$170,177
Travel$86,883$15,625-$102,508
Current Officers, Directors, Trustees, and Key Employees$39,150$39,915$3,584$82,649
Payroll Taxes$62,633$13,535-$76,168
Depreciation Depletion$36,876$7,553-$44,429
Office Expenses$26,635$14,103$1,235$41,973
Fees for Services Accounting$4,161$33,425-$37,586
Insurance$19,136$6,448-$25,584
Pension Plan Contributions$14,314$1,985-$16,299
Occupancy$9,944$1,300-$11,244
Fees for Services Other$6,313$4,545-$10,858
Advertising$2,503$1,325-$3,828
Other Expenses$921$2,591-$3,512
Interest$343$1,451-$1,794
Total Functional Expenses$1,192,365$312,774$4,819$1,509,958

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,509,958
Total Expenses per Audited Statements$1,509,958
Total Expenses per Form 990$1,509,958
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$17,927
Fundraising Direct Expenses$3,976
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$12,517$12,517$3,766$8,751
Amazing Race$5,410$5,410$210$5,200
Total Events$17,927$17,927$3,976$13,951
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Obligaton$14,602
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Board members receive a copy of the 990 for review.”

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

“The board reviews and discusses any apparent and obvious conflict of interests as well as makes recommendations for the proper enforcement.”

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

“A policy requires compensation comparisons to be done.”

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

“A policy requires compensation comparisons to be done.”

Form 990, Page 6, Part VI, Line 19

“The 990 is available upon request.”

Filing and Contact Details

Filer

Filer Name
Dekalb County Parent Group for
EIN
35-1305577
Phone
2609253865
Address
PO BOX 562, AUBURN, IN 46706
Doing Business As
Children First Center

Signing Officer

Name
Sandy Jones
Title
Treasurer
Phone
2609253865
Signed
2022-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Theresa Dorais
Formed
1970
Legal Domicile
In
Voting Board Members
8
Independent Board Members
8
Employees
36
Volunteers
25

Preparer

Firm
Baden Gage & Schroeder LLC
Address
6920 POINTE INVERNESS WAY 300, FORT WAYNE, IN 46804-7926
Preparer
Michael R Ziembo CPA
Phone
2604222551
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

“CHILDREN FIRST CENTER”

FORM 990 - ORGANIZATION'S MISSION

“The mission of dekalb county parent group for handicapped children, inc., dba children first center, is to help families be all they can possibly be by using a variety of home-based and other services. Children first seeks to partner with families to support and nurture optimal outcomes for children.”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“The endowment was established in 2007 for the early literacy fund. Ninety percent of the annual income may be spent on early literacy programs and the remaining ten percent will be reinvested.”

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IRS990/OccupancyGrp/ProgramServicesAmt09944
IRS990/OccupancyGrp/TotalAmt011244
IRS990/OfficeExpensesGrp/FundraisingAmt01235
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt014103
IRS990/OfficeExpensesGrp/ProgramServicesAmt026635
IRS990/OfficeExpensesGrp/TotalAmt041973
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt066666
IRS990/OtherAssetsTotalGrp/EOYAmt0272646
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt028339
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0141838
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0170177
IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt011058
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1623
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22591
IRS990/OtherExpensesGrp/ProgramServicesAmt015558
IRS990/OtherExpensesGrp/ProgramServicesAmt14155
IRS990/OtherExpensesGrp/ProgramServicesAmt2921
IRS990/OtherExpensesGrp/TotalAmt026616
IRS990/OtherExpensesGrp/TotalAmt14778
IRS990/OtherExpensesGrp/TotalAmt23512
IRS990/OtherLiabilitiesGrp/BOYAmt01478
IRS990/OtherLiabilitiesGrp/EOYAmt014602
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0128953
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0721002
IRS990/OtherSalariesAndWagesGrp/TotalAmt0849955
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013535
IRS990/PayrollTaxesGrp/ProgramServicesAmt062633
IRS990/PayrollTaxesGrp/TotalAmt076168
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01985
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt014314
IRS990/PensionPlanContributionsGrp/TotalAmt016299
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt030000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt030000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04006
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03800
IRS990/PrincipalOfficerNm0THERESA DORAIS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PRIVATE PAY
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07057
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07057
IRS990/ProgSrvcAccomActy2Grp/Desc0HEALTHY FAMILIES IS A VOLUNTARY, HOME-VISITING PROGRAM DESIGNED TO PROMOTE CHILD AND FAMILY DEVELOPMENT AND TO PREVENT CHILD ABUSE AND NEGLECT. ELIGIBLE PARENTS ENROLL IN HEALTHY FAMILIES WITHIN 90 DAYS OF THEIR INFANT'S BIRTH AND MAY CONTINUE SERVICES UNTIL THEIR CHILD IS THREE YEARS OF AGE. A FAMILY SUPPORT WORKER PROVIDES THE FAMILY WITH SUPPORT, PARENTING EDUCATION AND COMMUNITY REFERRALS AND COLLABORATES WITH PARENTS TO IDENTIFY AND ACHIEVE FAMILY GOALS, TO PROMOTE PARENT-CHILD INTERACTION, TO ESTABLISH A SAFE, HEALTHY ENVIRONMENT AND TO FOSTER EARLY LITERACY AND LEARNING.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0650365
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01899135
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt08875
IRS990/PYOtherExpensesAmt0292047
IRS990/PYOtherRevenueAmt010732
IRS990/PYProgramServiceRevenueAmt08925
IRS990/PYRevenuesLessExpensesAmt0305920
IRS990/PYSalariesCompEmpBnftPaidAmt01329700
IRS990/PYTotalExpensesAmt01621747
IRS990/PYTotalRevenueAmt01927667
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0701686
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt07057
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0954873
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01235131
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01775666
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01899135
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01626881
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01696464
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01914832
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08912978
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt022930
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt018584
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt021663
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt06777
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt021949
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt091903
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0147012
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98980
IRS990ScheduleA/PublicSupportPY170Pct00.99120
IRS990ScheduleA/PublicSupportTotal170Amt08912978
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01775666
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01899135
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01626881
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01696464
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01914832
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08912978
IRS990ScheduleA/TotalSupportAmt09004881
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0280760
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0280760
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt018180
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt019679
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt01499
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt015098
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt018180
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03082
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt012124
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt015098
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02974
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt011548
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt012124
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02790
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt02214
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt011422
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt011548
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0126
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt082714
IRS990ScheduleD/EquipmentGrp/DepreciationAmt094260
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0176974
IRS990ScheduleD/ExpensesSubtotalAmt01509958
IRS990ScheduleD/LandGrp/BookValueAmt0115960
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0115960
IRS990ScheduleD/NetUnrealizedGainsInvstAmt032962
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0205980
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt166666
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PROPERTY HELD FOR SALE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1BENEFICIAL INTEREST IN TRUST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt014602
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE OBLIGATON
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.62000
IRS990ScheduleD/RevenueNotReportedAmt032962
IRS990ScheduleD/RevenueSubtotalAmt02211644
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ENDOWMENT WAS ESTABLISHED IN 2007 FOR THE EARLY LITERACY FUND. NINETY PERCENT OF THE ANNUAL INCOME MAY BE SPENT ON EARLY LITERACY PROGRAMS AND THE REMAINING TEN PERCENT WILL BE REINVESTED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.38000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0479434
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0272646
IRS990ScheduleD/TotalExpensesPerForm990Amt01509958
IRS990ScheduleD/TotalLiabilityAmt014602
IRS990ScheduleD/TotalRevenuePerForm990Amt02211644
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02244606
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01509958
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt03976
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0AMAZING RACE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt012517
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt05410
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt017927
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt012517
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt05410
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt017927
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt013951
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03976
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03766
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0210
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHILDREN FIRST CENTER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MISSION OF DEKALB COUNTY PARENT GROUP FOR HANDICAPPED CHILDREN, INC., DBA CHILDREN FIRST CENTER, IS TO HELP FAMILIES BE ALL THEY CAN POSSIBLY BE BY USING A VARIETY OF HOME-BASED AND OTHER SERVICES. CHILDREN FIRST SEEKS TO PARTNER WITH FAMILIES TO SUPPORT AND NURTURE OPTIMAL OUTCOMES FOR CHILDREN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS RECEIVE A COPY OF THE 990 FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD REVIEWS AND DISCUSSES ANY APPARENT AND OBVIOUS CONFLICT OF INTERESTS AS WELL AS MAKES RECOMMENDATIONS FOR THE PROPER ENFORCEMENT.

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,799,468
Liabilities
$49,195
Net assets
$2,750,273
Revenue
$2,211,644
Expenses
$1,509,958
Net income
$701,686
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.58$0.11$3.47$2.68$2.25$0.44
2023Detailed filing. Detailed filing data is available for this year.$3.20$0.19$3.01$2.08$1.89$0.19
2022Detailed filing. Detailed filing data is available for this year.$2.87$0.05$2.82$1.85$1.68$0.17
2021Detailed filing. Detailed filing data is available for this year.$2.80$0.05$2.75$2.21$1.51$0.70
2020Detailed filing. Detailed filing data is available for this year.$2.08$0.06$2.02$1.93$1.62$0.31
2019Detailed filing. Detailed filing data is available for this year.$1.86$0.13$1.73$1.68$1.71$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.77$0.07$1.70$1.75$1.58$0.17