Civic Intelligence

Children First

990EZ • Fiscal year 2023 • EIN 42-1422676

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 01, 2024

Organization ProfileN/A
5131 Overlook LaneSioux City, IA 51106

(712) 406-0233

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 2023

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2023

Net Margin

48th percentile

2.3%

Higher net margin than 48% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

84th percentile

$18,370

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 49.1% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

98th percentile

577%

Faster asset growth than 98% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

78th percentile

43%

Faster revenue growth than 78% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$1,009

Up $860 (+577%) from 2022

Net Assets

Up

$1,009

Up $860 (+577%) from 2022

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin48th percentile

Revenue

Up

$37,449

Up $11,249 (+43%) from 2022

Expenses

Up

$36,589

Up $7,764 (+27%) from 2022

Net Income

Up

$860

Up $3,485 (+133%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth98th 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

2023

Assets$1,009
Liabilities-
Net Assets$1,009
Open 2023 Filing

Operations Trend

Revenue Growth78th 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

2023

Revenue$37,449
Expenses$36,589
Net Income$860
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 1, 2024
Return Version
2023v5.1
Gross Receipts
$37,449
Mission and Program Overview

Mission

Education of divorced parents to benefit children's living situation

Education of divorced parents to benefit childrens 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$36,483
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CATHY JOHNSONExec DirectorPT$0$18,370$18,370
Filing and Contact Details

Filer

Filer Name
Children First
EIN
42-1422676
Phone
7124060233
Address
5131 OVERLOOK LANE, SIOUX CITY, IA 51106

Signing Officer

Name
Marcia Mcrostie
Title
Board of Director
Phone
7124060233
Signed
2024-11-01
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

“Computer/internet expense 1113.”

Form 990EZ, Part I, Line 16

“TELEPHONE EXPENSE 532.”

Form 990EZ, Part I, Line 16

“OFFICE EXPENSE 879.”

Form 990EZ, Part I, Line 16

“BANK FEES 128.”

Form 990EZ, Part I, Line 16

“ACCOUNTING FEES 140.”

Form 990EZ, Part I, Line 16

“MEETING EXPENSE 1190.”

Form 990EZ, Part I, Line 16

“Adminstrative expenses 14642.”

Form 990EZ, Part I, Line 16

“RENT 8100.”

Raw XML Appendix153 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/PersonNm0MARCIA MCROSTIE
IRS990EZ/BooksInCareOfDetail/PhoneNum07124060233
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt05131 OVERLOOK LANE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SIOUX CITY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd051106
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0149
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt01009
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0860
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt09865
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0149
IRS990EZ/Form990TotalAssetsGrp/EOYAmt01009
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt037449
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0149
IRS990EZ/NetAssetsOrFundBalancesEOYAmt01009
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0149
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt01009
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt018370
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CATHY JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXEC DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt026724
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0EDUCATION OF DIVORCED PARENTS TO BENEFIT CHILDRENS LIVING SITUATION
IRS990EZ/ProgramServiceRevenueAmt037449
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/ProgramServiceExpensesAmt036483
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt036589
IRS990EZ/TotalProgramServiceExpensesAmt036483
IRS990EZ/TotalRevenueAmt037449
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt026200
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt033185
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt022550
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt033591
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0115526
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0115526
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt026200
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt033185
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt022550
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt033591
IRS990ScheduleA/Total509Grp/TotalAmt0115526
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0115526
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/ExplanationTxt0COMPUTER/INTERNET EXPENSE 1113.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TELEPHONE EXPENSE 532.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICE EXPENSE 879.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BANK FEES 128.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCOUNTING FEES 140.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MEETING EXPENSE 1190.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ADMINSTRATIVE EXPENSES 14642.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7RENT 8100.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARCIA MCROSTIE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD OF DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07124060233
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHILDREN FIRST
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0421422676
ReturnHeader/Filer/PhoneNum07124060233
ReturnHeader/Filer/USAddress/AddressLine1Txt05131 OVERLOOK LANE
ReturnHeader/Filer/USAddress/CityNm0SIOUX CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd051106
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
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/PreparationDt02024-11-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Theodore Massey
ReturnHeader/ReturnTs02024-11-07T10:08:50-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,009
Liabilities
-
Net assets
$1,009
Revenue
$37,449
Expenses
$36,589
Net income
$860
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