Civic Intelligence

Community First Inc

990 • Fiscal year 2021 • EIN 45-0635770

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 09, 2022

3940 W Lisbon AveMilwaukee, WI 53208

(414) 409-7192

Siviq Scores

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

Liabilities / Assets

99th percentile

2.26x

Higher debt load relative to assets than 99% of similar nonprofits.

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

Liabilities / Revenue

73rd percentile

0.31x

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

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

Net Margin

34th percentile

4.0%

Higher net margin than 34% of similar nonprofits.

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

Top Officer Pay

78th percentile

$121,273

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 12.1% of source-year revenue.

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

Asset Growth

64th percentile

17%

Faster asset growth than 64% of similar nonprofits.

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

Revenue Growth

91st percentile

150%

Faster revenue growth than 91% of similar nonprofits.

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

Assets

Up

$137,910

Up $20,104 (+17%) from 2020

Net Assets

Up

-$173,713

Up $40,232 (+19%) from 2020

Liabilities

Down

$311,623

Down $20,128 (-6.1%) from 2020

Revenue

Up

$1,002,530

Up $601,585 (+150%) from 2020

Expenses

Up

$962,298

Up $492,709 (+105%) from 2020

Net Income

Up

$40,232

Up $108,876 (+159%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2011: $6,154Liabilities 2011: $0Net Assets 2011: $6,1542011Assets 2012: $286,016Liabilities 2012: $275,218Net Assets 2012: $10,7982012Assets 2013: $145,862Liabilities 2013: $135,242Net Assets 2013: $10,6202013Assets 2014: $173,045Liabilities 2014: $152,565Net Assets 2014: $20,4802014Assets 2015: $207,095Liabilities 2015: $191,461Net Assets 2015: $15,6342015Assets 2016: $196,875Liabilities 2016: $259,506Net Assets 2016: -$62,6312016Assets 2017: $181,815Liabilities 2017: $273,315Net Assets 2017: -$91,5002017Assets 2018: $278,531Liabilities 2018: $402,034Net Assets 2018: -$123,5032018Assets 2019: $534,235Liabilities 2019: $679,536Net Assets 2019: -$145,3012019Assets 2020: $117,806Liabilities 2020: $331,751Net Assets 2020: -$213,9452020Assets 2021: $137,910Liabilities 2021: $311,623Net Assets 2021: -$173,7132021Assets 2022: $157,501Liabilities 2022: $431,434Net Assets 2022: -$273,9332022Assets 2023: $155,747Liabilities 2023: $295,838Net Assets 2023: -$140,0912023Assets 2024: $617,893Liabilities 2024: $727,924Net Assets 2024: -$110,0312024

Highlighted filing

2021

Assets$137,910
Liabilities$311,623
Net Assets-$173,713

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $3,8462011Expenses 2012: $814,3112012Revenue 2013: $835,076Expenses 2013: $835,254Net Income 2013: -$1782013Revenue 2014: $799,714Expenses 2014: $789,857Net Income 2014: $9,8572014Revenue 2015: $754,382Expenses 2015: $759,457Net Income 2015: -$5,0752015Revenue 2016: $870,534Expenses 2016: $947,799Net Income 2016: -$77,2652016Revenue 2017: $1,054,227Expenses 2017: $1,083,596Net Income 2017: -$29,3692017Revenue 2018: $634,172Expenses 2018: $666,175Net Income 2018: -$32,0032018Revenue 2019: $489,041Expenses 2019: $510,839Net Income 2019: -$21,7982019Revenue 2020: $400,945Expenses 2020: $469,589Net Income 2020: -$68,6442020Revenue 2021: $1,002,530Expenses 2021: $962,298Net Income 2021: $40,2322021Revenue 2022: $390,290Expenses 2022: $466,004Net Income 2022: -$75,7142022Revenue 2023: $867,966Expenses 2023: $734,124Net Income 2023: $133,8422023Revenue 2024: $934,643Expenses 2024: $904,583Net Income 2024: $30,0602024

Highlighted filing

2021

Revenue$1,002,530
Expenses$962,298
Net Income$40,232
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 9, 2022
Return Version
2021v4.2
Gross Receipts
$1,002,530
Mission and Program Overview

Mission

To revitalize central city housing stock to maintain property values by restoring homes to a code violation free status to curtail foreclosures.

Developing quality, safe and affordable housing opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$41,884$101,763▲ $59,879
Pledges and Grants Receivable$75,922$34,099▼ $41,823
Land, Buildings, and Equipment, Net$0$2,048▲ $2,048
Total Assets$117,806$137,910▲ $20,104
Liabilities
Mortgage Notes Payable Secured by Investment Property$273,323$273,323→ $0
Unsecured Notes Loans Payable$38,300$38,300→ $0
Grants Payable$17,918--
Accounts Payable and Accrued Expenses$2,210--
Total Liabilities$331,751$311,623▼ $20,128
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-213,945$-173,713▲ $40,232
Total Net Assets Fund Balance$-213,945$-173,713▲ $40,232
Total Liabilities and Net Assets / Fund Balance$117,806$137,910▲ $20,104

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,048$2,414$4,462
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rafael GarciaExecutive DirectorFT$98,059$23,214$121,273

Board Members and Trustees

NameTitle
Brandon MethuBoard Chair/treasurer
Robert BerlanBoard Member
Emilion VasquezDirector
Sean RichardsonDirector
Brenda BartonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,002,466
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$64
All Other Contributions
$15,192
Change in Net Assets
$40,232
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$782,720
Salaries, Compensation, and Employee Benefits$178,281
Grants and Similar Amounts Paid$1,297
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$747,525--$747,525
Current Officers, Directors, Trustees, and Key Employees$60,637$60,636-$121,273
Other Salaries and Wages$45,000--$45,000
Fees for Services Accounting-$19,704-$19,704
Payroll Taxes$7,248$3,780-$11,028
Office Expenses$3,761$3,761-$7,522
Insurance$1,686$1,685-$3,371
Occupancy$980$979-$1,959
Grants to Domestic Orgs$1,297--$1,297
Other Employee Benefits$758$222-$980
Travel$334$332-$666
Depreciation Depletion$256$256-$512
Other Expenses$77$31-$31
All Other Expenses-$20-$20
Total Functional Expenses$869,647$92,651$0$962,298
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
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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, Part VI, Section B, Line 11B

Line 11b explanation - the finance chair (board president) reviews and signs the form 990 and reports to the board.

Form 990, Part VI, Section B, Line 15

Compensation is based on review of open records including what other people in same positions are compensated.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Community First Inc
EIN
45-0635770
Phone
4144097192
Address
3940 W LISBON AVE, MILWAUKEE, WI 53208

Signing Officer

Name
Brandon Methu
Title
Board President
Phone
4144097192
Signed
2022-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brandon Methu
Formed
2011
Legal Domicile
Wi
Voting Board Members
5
Independent Board Members
5
Employees
2
Volunteers
0

Preparer

Firm
Ritz Holman Llp
Address
330 E KILBOURN AVE SUITE 550, MILWAUKEE, WI 53202
Preparer
Diana G Luttmann
Phone
4142711451
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Construction contractors: program service expenses 747,525. Management and general expenses 0. Fundraising expenses 0. Total expenses 747,525.

Raw XML Appendix375 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.

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IRS990ScheduleD/EquipmentGrp/BookValueAmt02048
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02414
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04462
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02048
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 11B EXPLANATION - THE FINANCE CHAIR (BOARD PRESIDENT) REVIEWS AND SIGNS THE FORM 990 AND REPORTS TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPENSATION IS BASED ON REVIEW OF OPEN RECORDS INCLUDING WHAT OTHER PEOPLE IN SAME POSITIONS ARE COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONSTRUCTION CONTRACTORS: PROGRAM SERVICE EXPENSES 747,525. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 747,525.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0117806
IRS990/TotalAssetsEOYAmt0137910
IRS990/TotalAssetsGrp/BOYAmt0117806
IRS990/TotalAssetsGrp/EOYAmt0137910
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01002466
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt092651
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0869647
IRS990/TotalFunctionalExpensesGrp/TotalAmt0962298
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0331751
IRS990/TotalLiabilitiesEOYAmt0311623
IRS990/TotalLiabilitiesGrp/BOYAmt0331751
IRS990/TotalLiabilitiesGrp/EOYAmt0311623
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-213945
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-173713
IRS990/TotalOtherCompensationAmt023214
IRS990/TotalProgramServiceExpensesAmt0869647
IRS990/TotalReportableCompFromOrgAmt098059
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt064
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01002530
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0117806
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0137910
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0332
IRS990/TravelGrp/ProgramServicesAmt0334
IRS990/TravelGrp/TotalAmt0666
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt038300
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt038300
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03940 W LISBON AVE
IRS990/USAddress/CityNm0MILWAUKEE
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd053208
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0HTTP://CFMKE.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BRANDON METHU
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04144097192
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNITY FIRST INC
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0450635770
ReturnHeader/Filer/PhoneNum04144097192
ReturnHeader/Filer/USAddress/AddressLine1Txt03940 W LISBON AVE
ReturnHeader/Filer/USAddress/CityNm0MILWAUKEE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd053208
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0390919055
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RITZ HOLMAN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0330 E KILBOURN AVE SUITE 550
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MILWAUKEE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd053202
ReturnHeader/PreparerPersonGrp/PhoneNum04142711451
ReturnHeader/PreparerPersonGrp/PreparationDt02022-11-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DIANA G LUTTMANN
ReturnHeader/ReturnTs02022-11-09T16:20:34-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BRANDON
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0METHU
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.62$0.73$0.11$0.93$0.90$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.16$0.30$0.14$0.87$0.73$0.13
2022Detailed filing. Detailed filing data is available for this year.$0.16$0.43$0.27$0.39$0.47$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.14$0.31$0.17$1.00$0.96$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.12$0.33$0.21$0.40$0.47$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.53$0.68$0.15$0.49$0.51$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.28$0.40$0.12$0.63$0.67$0.03
2017Summary only. Only limited summary data is available for this year.$0.18$0.27$0.09$1.05$1.08$0.03
2016Summary only. Only limited summary data is available for this year.$0.20$0.26$0.06$0.87$0.95$0.08
2015Summary only. Only limited summary data is available for this year.$0.21$0.19$0.02$0.75$0.76$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.17$0.15$0.02$0.80$0.79$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.15$0.14$0.01$0.84$0.84$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.28$0.01$0.81
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.00$0.01$0.00