Civic Intelligence

Children First Action Fund

990 • Fiscal year 2023 • EIN 37-1866867

Jun 01, 2022 to May 31, 2023 • Filed on Dec 20, 2023

990 Spring Garden Street Unit 200Philadelphia, PA 19123

(215) 563-5848

Siviq Scores

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

Liabilities / Assets

80th percentile

0.13x

Higher debt load relative to assets than 80% of similar nonprofits.

2023 filings • 501(c)4 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

73rd percentile

0.06x

Higher debt load relative to revenue than 73% of similar nonprofits.

2023 filings • 501(c)4 • <$500k nonprofits • Source year 2023

Net Margin

52nd percentile

4.2%

Higher net margin than 52% of similar nonprofits.

2023 filings • 501(c)4 • <$500k nonprofits • Source year 2023

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)4 • <$500k nonprofits • Source year 2023

Asset Growth

49th percentile

0.6%

Faster asset growth than 49% of similar nonprofits.

2023 filings • 501(c)4 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

88th percentile

60%

Faster revenue growth than 88% of similar nonprofits.

2023 filings • 501(c)4 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$207,564

Up $1,214 (+0.6%) from 2022

Net Assets

Up

$179,622

Up $19,577 (+12%) from 2022

Liabilities

Down

$27,942

Down $18,363 (-40%) from 2022

Revenue

Up

$464,470

Up $174,822 (+60%) from 2022

Expenses

Up

$444,893

Up $285,916 (+180%) from 2022

Net Income

Down

$19,577

Down $111,094 (-85%) from 2022

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2021: $81,875Liabilities 2021: $52,500Net Assets 2021: $29,3752021Assets 2022: $206,350Liabilities 2022: $46,305Net Assets 2022: $160,0452022Assets 2023: $207,564Liabilities 2023: $27,942Net Assets 2023: $179,6222023Assets 2024: $262,355Liabilities 2024: $7,866Net Assets 2024: $254,4892024Assets 2025: $429,371Liabilities 2025: $20,120Net Assets 2025: $409,2512025

Highlighted filing

2023

Assets$207,564
Liabilities$27,942
Net Assets$179,622

Operations Trend

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

$600K$400K$200K$0Revenue 2021: $176,677Expenses 2021: $172,059Net Income 2021: $4,6182021Revenue 2022: $289,648Expenses 2022: $158,977Net Income 2022: $130,6712022Revenue 2023: $464,470Expenses 2023: $444,893Net Income 2023: $19,5772023Revenue 2024: $147,422Expenses 2024: $72,555Net Income 2024: $74,8672024Revenue 2025: $440,776Expenses 2025: $286,014Net Income 2025: $154,7622025

Highlighted filing

2023

Revenue$464,470
Expenses$444,893
Net Income$19,577
Jump To
Filing Snapshot
Filing Period
Jun 1, 2022 to May 31, 2023
Signed
Dec 20, 2023
Return Version
2022v5.0
Gross Receipts
$464,470
Mission and Program Overview

Mission

Children matter action fund strategically works on both sides of the aisle, in a non-partisan fashion, to help lawmakers learn what it takes for children to succeed and persuade them to support our legislative measures. We are singularly focused on increasing the number of elected officials who will champion investments and policies needed to ensure disadvantaged children are healthy, safe, learning in nurturing environments, and engaged in the enrichment activities that, in sum, contribute to lifetime success. The children matter action fund is governed by a board of bi-partisan volunteers focused on raising funds to support lobbying efforts for improved access to high quality educational opportunities, especially for our poorest children and to let citizens know when their elected officials are making that possible, and when they are not.

Children first action fund strategically works with legislators in a bi- partisan manner, in a non-partisan fashion, to help lawmakers learn what it takes for children to succeed and persuade them to support our legislative measures. We are singularly focused on increasing the number of elected officials who will champion investments and policies needed to ensure that disadvantaged children grow up in healthy, safe, and nurturing environments where they can learn and participate in enrichment activities that contribute to their lifetime success children first action fund employs three proven strategies to accomplish this goal. 1.deploying highly effective government affairs strategies to educate and persuade lawmakers to fight for the policies and resources we know are necessary. 2.publishing and disseminating information to citizens to enable them to judge how well lawmakers are delivering on their duty to provide services and opportunities to help children thrive from infancy to coll

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$206,350$102,564▼ $103,786
Pledges and Grants Receivable-$100,000-
Accounts Receivable-$5,000-
Total Assets$206,350$207,564▲ $1,214
Liabilities
Accounts Payable and Accrued Expenses$46,305$27,942▼ $18,363
Total Liabilities$46,305$27,942▼ $18,363
Net Assets / Fund Balance
Net Assets With Donor Restrictions$130,000$116,667▼ $13,333
Net Assets Without Donor Restrictions$30,045$62,955▲ $32,910
Total Net Assets Fund Balance$160,045$179,622▲ $19,577
Total Liabilities and Net Assets / Fund Balance$206,350$207,564▲ $1,214
Compensation and Service Providers

Board Members and Trustees

NameTitle
David LaigaieBoard Chair
Amy GinenskyBoard Member
Bill EwingBoard Member
Bill IslerBoard Member
Brendan HarrisBoard Member
Carolyn AdamsBoard Member
Ebony StatonBoard Member
Harriet DichterBoard Member
Kate PhilipsBoard Member
Linda HansellBoard Member
Nora WinkelmanBoard Member
Sam PattersonBoard Member
Shanee GarnerBoard Member
Emily MarksSecretary
Nancy LucasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$464,470
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$464,470
Change in Net Assets
$19,577
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$444,893
Total Fundraising Expense$4,840
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$228,320--$228,320
Fees for Services Other$30,222$3,778$3,778$37,778
Fees for Services Lobbying$37,086--$37,086
Office Expenses$35,533$111$111$35,755
Other Expenses$41,856$561$561$1,122
Insurance-$390$390$780
Travel$150--$150
Total Functional Expenses$435,213$4,840$4,840$444,893
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Section 527 Activity Spending$435,213
Total Exempt Function Spending$435,213
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
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

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

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

Children first action fund developed a conflict of interest policy in 2023, and all board members are required to disclose any potential conflict of interest to the board chair. In january of each year, board members are required to submit an annual disclosure statement, in the form provided by the board, to the board disclosing any relationships the board member, either individually or with family members, that do or could constitute a conflict of interest.

Form 990, Page 6, Part VI, Line 19

Governing documents are avialable to the public upon email request and online posting.

Filing and Contact Details

Filer

Filer Name
Children First Action Fund
EIN
37-1866867
Phone
2155635848
Address
990 SPRING GARDEN STREET UNIT 200, PHILADELPHIA, PA 19123

Signing Officer

Name
David Laigaie
Title
Board Chair
Phone
2155635848
Signed
2023-12-20

Organization Details

Principal Officer
David Laigaie
Formed
2017
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
12

Preparer

Firm
Brinker Simpson & Company LLC
Address
1400 N PROVIDENCE RD BLDG 2 STE 20, MEDIA, PA 19063
Preparer
Cathy Seiler CPA
Phone
6105445900
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Children first action fund strategically works with legislators in a bi- partisan manner, in a non-partisan fashion, to help lawmakers learn what it takes for children to succeed and persuade them to support our legislative measures. We are singularly focused on increasing the number of elected officials who will champion investments and policies needed to ensure that disadvantaged children grow up in healthy, safe, and nurturing environments where they can learn and participate in enrichment activities that contribute to their lifetime success children first action fund employs three proven strategies to accomplish this goal. 1.deploying highly effective government affairs strategies to educate and persuade lawmakers to fight for the policies and resources we know are necessary. 2.publishing and disseminating information to citizens to enable them to judge how well lawmakers are delivering on their duty to provide services and opportunities to help children thrive from infancy to college graduation. 3.engaging policy experts to educate lawmakers and make the case for the legislation and policy changes we know will make a difference in the lives of children. The children first action fund is governed by a board of bi-partisan volunteers who raise funds that are used to lobby policymakers for improved access to high quality educational opportunities and childcare, especially for our poorest children; and to inform citizens when their elected officials are achieving that goal, and when they are not.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is a non-profit organization that is exempt from federal income taxes under section 501(c)(4) of the internal revenue code. Accordingly, no provision for income taxes has been made in the accompanying financial statements. Management evaluated the organizations tax positions and concluded that the organization had taken no uncertain tax positions that require adjustment to the financial statements. The organization is subject to income tax examinations by the u.s. Federal, state or local tax authorities, generally for three years after they are filed.

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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0ONE-ON-ONE CONTACT WITH PEOPLE KNOWN TO CONTRIBUTE TO POLITICAL ACTION FUNDS AND EARLY CHILDHOOD ADVOCACY.
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt1A.CHILDREN FIRST BOARD MEMBERS, SUPPORTERS, AND COMMUNITY COLLEAGUES ARE ENCOURAGED TO CONTACT STATE LEGISLATORS, CITY AND COUNTY REPRESENTATIVES, AND THE GOVERNOR TO EXPRESS THEIR VIEWS ON ISSUES IMPACTING CHILDREN AND FAMILIES. BOARD MEMBERS WERE ENCOURAGED TO DO THIS 8 TIMES. B.N/A C.N/A D.CHILDREN FIRST ACTION FUND PUBLISHED RESULTS OF A POLL ON PAID FAMILY LEAVE IN PENNSYLVANIA. POLL RESULTS WERE SHARED WITH POLICYMAKERS AS WELL AS THE GENERAL COMMUNITY. THE ACTION FUND USED IN PERSON DISTRIBUTION AND A PRESS RELEASE TO DISTRIBUTE RESULTS. E.N/A F.THE ACTION FUND CONTACTED ELECTED OFFICIALS TO PROVIDE BRIEFINGS AND TESTIMONY ON CHILDREN'S ISSUES, SEVERAL OF WHICH WERE IN RESPONSE TO INVITATIONS G.CHILDREN FIRST ACTION FUND CONTRACTED WITH RIDGE POLICY GROUP TO PROVIDE LOBBYING SUPPORT ON OUR WORK TO CREATE A PAID FAMILY LEAVE PROGRAM IN PENNSYLVANIA H.CHILDREN FIRST ACTION FUND HOSTED TWO DINNERS WITH LEGISLATORS FROM SOUTHEASTERN PENNSYVLANIA TO DISCUSS CHILDREN'S ISSUES
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART I-A, LINE 1
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE C, PART IV
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NON-PROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT EVALUATED THE ORGANIZATIONS TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHILDREN FIRST ACTION FUND STRATEGICALLY WORKS WITH LEGISLATORS IN A BI- PARTISAN MANNER, IN A NON-PARTISAN FASHION, TO HELP LAWMAKERS LEARN WHAT IT TAKES FOR CHILDREN TO SUCCEED AND PERSUADE THEM TO SUPPORT OUR LEGISLATIVE MEASURES. WE ARE SINGULARLY FOCUSED ON INCREASING THE NUMBER OF ELECTED OFFICIALS WHO WILL CHAMPION INVESTMENTS AND POLICIES NEEDED TO ENSURE THAT DISADVANTAGED CHILDREN GROW UP IN HEALTHY, SAFE, AND NURTURING ENVIRONMENTS WHERE THEY CAN LEARN AND PARTICIPATE IN ENRICHMENT ACTIVITIES THAT CONTRIBUTE TO THEIR LIFETIME SUCCESS CHILDREN FIRST ACTION FUND EMPLOYS THREE PROVEN STRATEGIES TO ACCOMPLISH THIS GOAL. 1.DEPLOYING HIGHLY EFFECTIVE GOVERNMENT AFFAIRS STRATEGIES TO EDUCATE AND PERSUADE LAWMAKERS TO FIGHT FOR THE POLICIES AND RESOURCES WE KNOW ARE NECESSARY. 2.PUBLISHING AND DISSEMINATING INFORMATION TO CITIZENS TO ENABLE THEM TO JUDGE HOW WELL LAWMAKERS ARE DELIVERING ON THEIR DUTY TO PROVIDE SERVICES AND OPPORTUNITIES TO HELP CHILDREN THRIVE FROM INFANCY TO COLLEGE GRADUATION. 3.ENGAGING POLICY EXPERTS TO EDUCATE LAWMAKERS AND MAKE THE CASE FOR THE LEGISLATION AND POLICY CHANGES WE KNOW WILL MAKE A DIFFERENCE IN THE LIVES OF CHILDREN. THE CHILDREN FIRST ACTION FUND IS GOVERNED BY A BOARD OF BI-PARTISAN VOLUNTEERS WHO RAISE FUNDS THAT ARE USED TO LOBBY POLICYMAKERS FOR IMPROVED ACCESS TO HIGH QUALITY EDUCATIONAL OPPORTUNITIES AND CHILDCARE, ESPECIALLY FOR OUR POOREST CHILDREN; AND TO INFORM CITIZENS WHEN THEIR ELECTED OFFICIALS ARE ACHIEVING THAT GOAL, AND WHEN THEY ARE NOT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS REVIEWED IN DRAFT FORM BY THE BOARD OF DIRECTORS BEFORE THE 990 IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHILDREN FIRST ACTION FUND DEVELOPED A CONFLICT OF INTEREST POLICY IN 2023, AND ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST TO THE BOARD CHAIR. IN JANUARY OF EACH YEAR, BOARD MEMBERS ARE REQUIRED TO SUBMIT AN ANNUAL DISCLOSURE STATEMENT, IN THE FORM PROVIDED BY THE BOARD, TO THE BOARD DISCLOSING ANY RELATIONSHIPS THE BOARD MEMBER, EITHER INDIVIDUALLY OR WITH FAMILY MEMBERS, THAT DO OR COULD CONSTITUTE A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE AVIALABLE TO THE PUBLIC UPON EMAIL REQUEST AND ONLINE POSTING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID LAIGAIE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum02155635848
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-12-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHILDREN FIRST ACTION FUND
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0371866867
ReturnHeader/Filer/PhoneNum02155635848
ReturnHeader/Filer/USAddress/AddressLine1Txt0990 SPRING GARDEN STREET UNIT 200
ReturnHeader/Filer/USAddress/CityNm0PHILADELPHIA
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263838358
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRINKER SIMPSON & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01400 N PROVIDENCE RD BLDG 2 STE 20
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MEDIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019063
ReturnHeader/PreparerPersonGrp/PhoneNum06105445900
ReturnHeader/PreparerPersonGrp/PreparationDt02023-12-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHY SEILER CPA
ReturnHeader/ReturnTs02024-02-05T10:31:05-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DAVID
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LAIGAIE
ReturnHeader/TaxPeriodBeginDt02022-06-01
ReturnHeader/TaxPeriodEndDt02023-05-31
ReturnHeader/TaxYr02022

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