Civic Intelligence

Children First

990EZ • Fiscal year 2019 • EIN 42-1422676

Jan 01, 2019 to Dec 31, 2019 • Filed on Feb 16, 2021

Organization ProfileN/A
2400 Jay AvenueSioux City, IA 51106

(712) 898-7186

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2019

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2019

Net Margin

38th percentile

-0.8%

Higher net margin than 38% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

81st percentile

$10,800

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 32.2% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

15th percentile

-30%

Faster asset growth than 15% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

79th percentile

30%

Faster revenue growth than 79% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$650

Down $282 (-30%) from 2018

Net Assets

Down

$650

Down $282 (-30%) from 2018

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin38th percentile

Revenue

Up

$33,591

Up $7,846 (+30%) from 2018

Expenses

Up

$33,873

Up $8,510 (+34%) from 2018

Net Income

Down

-$282

Down $664 (-174%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth15th percentile

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

$3.0K$2.0K$1.0K$0Assets 2017: $550Liabilities 2017: $02017Assets 2018: $932Net Assets 2018: $9322018Assets 2019: $650Net Assets 2019: $6502019Assets 2021: $2,774Net Assets 2021: $2,7742021Assets 2022: $149Net Assets 2022: $1492022Assets 2023: $1,009Net Assets 2023: $1,0092023Assets 2024: $0Net Assets 2024: $02024

Highlighted filing

2019

Assets$650
Liabilities-
Net Assets$650
Open 2019 Filing

Operations Trend

Revenue Growth79th percentile

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

$40K$20K$0-$20KRevenue 2017: $37,705Expenses 2017: $37,201Net Income 2017: $5042017Revenue 2018: $25,745Expenses 2018: $25,363Net Income 2018: $3822018Revenue 2019: $33,591Expenses 2019: $33,873Net Income 2019: -$2822019Revenue 2021: $33,185Expenses 2021: $30,980Net Income 2021: $2,2052021Revenue 2022: $26,200Expenses 2022: $28,825Net Income 2022: -$2,6252022Revenue 2023: $37,449Expenses 2023: $36,589Net Income 2023: $8602023Revenue 2024: $30,983Expenses 2024: $31,992Net Income 2024: -$1,0092024

Highlighted filing

2019

Revenue$33,591
Expenses$33,873
Net Income-$282
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Feb 16, 2021
Return Version
2019v5.1
Gross Receipts
$33,591
Mission and Program Overview

Mission

Education of divorced parents to benefit children's living situation

Program Services

DescriptionGrantsExpenses
SERVED 3RD DISTRICT OF IOWA HELPING DIVORCING PARENTS.GAVE REDUCED FEES TO LOWER INCOME PAERNTS AND PROVIDED FREE COUNSELING SERVICES FOR LEGAL AIDE RECEIPIENTS.$0$33,873
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CATHY JOHNSONExec DirectorPT$10,800-$10,800
KATHLEEN THELENPresident-$0--
Filing and Contact Details

Filer

Filer Name
Children First
EIN
42-1422676
Phone
7128987186
Address
2400 JAY AVENUE, SIOUX CITY, IA 51106

Signing Officer

Name
Cathy Johnson
Title
Exec Director
Phone
7128987186
Signed
2021-02-16
Discuss with paid preparer
Yes

Preparer

Firm
Fitch & Graves
Address
1531 Villa Avenue, Sioux City, IA 51103
Preparer
Theodore Massey
Phone
7122522793
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“Phone/internet expense 1796.”

Form 990EZ, Part I, Line 16

“Vehicle mileage reimbursement 1510.”

Form 990EZ, Part I, Line 16

“SUPPLIES 344.”

Form 990EZ, Part I, Line 16

“INSURANCE 2040.”

Raw XML Appendix143 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/AddressChangeInd0X
IRS990EZ/BooksInCareOfDetail/PersonNm0CATHY JOHNSON
IRS990EZ/BooksInCareOfDetail/PhoneNum07128987186
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02400 JAY AVENUE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SIOUX CITY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd051106
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0932
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0650
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-282
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt014000
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0932
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0650
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt033591
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0932
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0650
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0932
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0650
IRS990EZ/OccupancyRentUtltsAndMaintAmt014183
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt110800
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KATHLEEN THELEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CATHY JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1EXEC DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt05690
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0EDUCATION OF DIVORCED PARENTS TO BENEFIT CHILDREN'S LIVING SITUATION
IRS990EZ/ProgramServiceRevenueAmt033591
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SERVED 3RD DISTRICT OF IOWA HELPING DIVORCING PARENTS.GAVE REDUCED FEES TO LOWER INCOME PAERNTS AND PROVIDED FREE COUNSELING SERVICES FOR LEGAL AIDE RECEIPIENTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt033873
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt033873
IRS990EZ/TotalProgramServiceExpensesAmt033873
IRS990EZ/TotalRevenueAmt033591
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt033591
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt033591
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt033591
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt033591
IRS990ScheduleA/Total509Grp/TotalAmt033591
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt033591
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PHONE/INTERNET EXPENSE 1796.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VEHICLE MILEAGE REIMBURSEMENT 1510.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SUPPLIES 344.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INSURANCE 2040.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CATHY JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07128987186
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-02-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHILDREN FIRST
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0421422676
ReturnHeader/Filer/PhoneNum07128987186
ReturnHeader/Filer/USAddress/AddressLine1Txt02400 JAY AVENUE
ReturnHeader/Filer/USAddress/CityNm0SIOUX CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd051106
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Fitch & Graves
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01531 Villa Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Sioux City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd051103
ReturnHeader/PreparerPersonGrp/PhoneNum07122522793
ReturnHeader/PreparerPersonGrp/PreparationDt02021-02-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Theodore Massey
ReturnHeader/ReturnTs02021-02-17T12:08:42-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$650
Liabilities
-
Net assets
$650
Revenue
$33,591
Expenses
$33,873
Net income
-$282
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$31.0$32.0$1.01
2023Detailed filing. Detailed filing data is available for this year.$1.01$1.01$37.4$36.6$0.86
2022Detailed filing. Detailed filing data is available for this year.$0.15$0.15$26.2$28.8$2.63
2021Detailed filing. Detailed filing data is available for this year.$2.77$2.77$33.2$31.0$2.21
2019Detailed filing. Detailed filing data is available for this year.$0.65$0.65$33.6$33.9$0.28
2018Detailed filing. Detailed filing data is available for this year.$0.93$0.93$25.7$25.4$0.38
2017Summary only. Only limited summary data is available for this year.$0.55$0.00$37.7$37.2$0.50