Civic Intelligence

Children First

990EZ • Fiscal year 2021 • EIN 42-1422676

Jan 01, 2021 to Dec 31, 2021 • Filed on Mar 12, 2022

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 2021

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2021

Net Margin

47th percentile

6.6%

Higher net margin than 47% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

81st percentile

$8,000

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 24.1% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

90th percentile

107%

Faster asset growth than 90% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2021

Revenue Growth

46th percentile

-0.6%

Faster revenue growth than 46% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2021

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$2,774

Up $2,124 (+327%) from 2019

Net Assets

Up

$2,774

Up $2,124 (+327%) from 2019

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin47th percentile

Revenue

Down

$33,185

Down $406 (-1.2%) from 2019

Expenses

Down

$30,980

Down $2,893 (-8.5%) from 2019

Net Income

Up

$2,205

Up $2,487 (+882%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth90th 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

2021

Assets$2,774
Liabilities-
Net Assets$2,774
Open 2021 Filing

Operations Trend

Revenue Growth46th 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

2021

Revenue$33,185
Expenses$30,980
Net Income$2,205
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Mar 12, 2022
Return Version
2021v4.1
Gross Receipts
$33,185
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 PARENTS AND PROVIDED FREE COUNSELING SERVICES FOR LEGAL AIDE RECEIPIENTS.$0$33,185
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CATHY JOHNSONExec DirectorPT$8,000-$8,000
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
2022-03-12
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 1021.”

Form 990EZ, Part I, Line 16

“VEHICLE EXPENSE 6208.”

Form 990EZ, Part I, Line 16

“OFFICE EXPENSE 4223.”

Form 990EZ, Part I, Line 16

“INSURANCE 1680.”

Form 990EZ, Part I, Line 16

“ACCOUNTING FEES 250.”

Form 990EZ, Part I, Line 16

“MISCELLANOUS 0.”

Form 990EZ, Part I, Line 16

“REPAIRS/MAINTENANCE 670.”

Raw XML Appendix154 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/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/BOYAmt0569
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt02774
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt02205
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt08000
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0569
IRS990EZ/Form990TotalAssetsGrp/EOYAmt02774
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt033185
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0569
IRS990EZ/NetAssetsOrFundBalancesEOYAmt02774
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0569
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt02774
IRS990EZ/OccupancyRentUtltsAndMaintAmt08928
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt08000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CATHY JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXEC DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt014052
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0EDUCATION OF DIVORCED PARENTS TO BENEFIT CHILDREN'S LIVING SITUATION
IRS990EZ/ProgramServiceRevenueAmt033185
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SERVED 3RD DISTRICT OF IOWA HELPING DIVORCING PARENTS.GAVE REDUCED FEES TO LOWER INCOME PARENTS AND PROVIDED FREE COUNSELING SERVICES FOR LEGAL AIDE RECEIPIENTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt033185
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt030980
IRS990EZ/TotalProgramServiceExpensesAmt033185
IRS990EZ/TotalRevenueAmt033185
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt033185
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt022550
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt033591
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt089326
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt089326
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt033185
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt022550
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt033591
IRS990ScheduleA/Total509Grp/TotalAmt089326
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt089326
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 1021.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VEHICLE EXPENSE 6208.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICE EXPENSE 4223.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INSURANCE 1680.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCOUNTING FEES 250.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MISCELLANOUS 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6REPAIRS/MAINTENANCE 670.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CATHY JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07128987186
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-03-12
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/PreparerFirmEIN0203080951
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/PreparationDt02022-05-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Theodore Massey
ReturnHeader/ReturnTs02022-05-16T13:06:25-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CATHY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0JOHNSON
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$2,774
Liabilities
-
Net assets
$2,774
Revenue
$33,185
Expenses
$30,980
Net income
$2,205
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