Civic Intelligence

Children 1St Community Development Services Inc

990 • Fiscal year 2024 • EIN 47-3089192

Jan 01, 2024 to Dec 31, 2024 • Filed on May 12, 2025

Organization ProfileWWW.CHILDREN1STCDS.ORG
1026 Ponce DE Leon Avenue NEAtlanta, GA 30306

(678) 600-0580

Siviq Scores

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

Liabilities / Assets

67th percentile

0.19x

Higher debt load relative to assets than 67% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

37th percentile

0.03x

Higher debt load relative to revenue than 37% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

43rd percentile

1.6%

Higher net margin than 43% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

80th percentile

$139,153

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

62nd percentile

9.1%

Faster asset growth than 62% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

79th percentile

39%

Faster revenue growth than 79% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$446,715

Up $37,135 (+9.1%) from 2023

Net Assets

Up

$363,215

Up $45,974 (+14%) from 2023

Liabilities

Down

$83,500

Down $8,839 (-9.6%) from 2023

Revenue And Expenses
Liabilities / Revenue37th percentileNet Margin43rd percentile

Revenue

Up

$2,904,766

Up $813,497 (+39%) from 2023

Expenses

Up

$2,858,792

Up $890,429 (+45%) from 2023

Net Income

Down

$45,974

Down $76,932 (-63%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth62nd percentile

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

$600K$400K$200K$0-$200KAssets 2019: $1,800Liabilities 2019: $5,781Net Assets 2019: -$3,9812019Assets 2021: $152,854Liabilities 2021: $115,863Net Assets 2021: $36,9912021Assets 2022: $227,486Liabilities 2022: $5,133Net Assets 2022: $222,3532022Assets 2023: $409,580Liabilities 2023: $92,339Net Assets 2023: $317,2412023Assets 2024: $446,715Liabilities 2024: $83,500Net Assets 2024: $363,2152024

Highlighted filing

2024

Assets$446,715
Liabilities$83,500
Net Assets$363,215
Open 2024 Filing

Operations Trend

Revenue Growth79th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2019: $178,487Expenses 2019: $187,632Net Income 2019: -$9,1452019Revenue 2021: $873,207Expenses 2021: $860,193Net Income 2021: $13,0142021Revenue 2022: $1,619,490Expenses 2022: $1,530,688Net Income 2022: $88,8022022Revenue 2023: $2,091,269Expenses 2023: $1,968,363Net Income 2023: $122,9062023Revenue 2024: $2,904,766Expenses 2024: $2,858,792Net Income 2024: $45,9742024

Highlighted filing

2024

Revenue$2,904,766
Expenses$2,858,792
Net Income$45,974
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.0
Gross Receipts
$2,923,676
Mission and Program Overview

Mission

Placing minor children in appropriate foster homes and providing clothing, educational assitance and other needs of displaced children.

Placing minor children in appropriate foster homes and providing clothing, educational assistance, and other needs of displaced children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$296,660$318,057▲ $21,397
Land, Buildings, and Equipment, Net$64,018$81,715▲ $17,697
Total Assets$409,580$446,715▲ $37,135
Other Assets Total$48,902$46,943▼ $1,959
Liabilities
Accounts Payable and Accrued Expenses$61,609$54,523▼ $7,086
Other Liabilities$30,730$28,977▼ $1,753
Total Liabilities$92,339$83,500▼ $8,839
Net Assets / Fund Balance
Net Assets With Donor Restrictions$209,964$255,938▲ $45,974
Net Assets Without Donor Restrictions$107,277$107,277→ $0
Total Net Assets Fund Balance$317,241$363,215▲ $45,974
Total Liabilities and Net Assets / Fund Balance$409,580$446,715▲ $37,135

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$55,253$10,282-
Equipment$26,462--
Other Assets Org$46,943--
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Ify AgbasiExecutive DiFT$139,153$139,153

Board Members and Trustees

NameTitle
William WyattChairman
Andrea WilliamsBoard Member
Tristem MclendonBoard Member
Florene MoemenaSecretary
Thurkesah SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$32,856
Program Service Revenue
$2,872,082
Investment Income
$18
Other Revenue
$-190
All Other Contributions
$5,189
Change in Net Assets
$45,974

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,904,766
Total Revenue per Audited Statements
$2,904,766
Total Revenue per Form 990
$2,904,766
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,979,962
Salaries, Compensation, and Employee Benefits$878,830
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$149,091$347,878-$496,969
Payroll Taxes$69,696$162,623-$232,319
Current Officers, Directors, Trustees, and Key Employees$41,746$97,407-$139,153
Occupancy$49,525--$49,525
Fees for Services Legal-$26,526-$26,526
Travel$24,090--$24,090
Information Technology$23,766--$23,766
Insurance$21,538--$21,538
Advertising$17,300--$17,300
Conferences and Meetings$8,586$3,680-$12,266
Office Expenses$10,668--$10,668
Other Employee Benefits$3,117$7,272-$10,389
All Other Expenses$9,722$339-$10,061
Other Expenses$6,920--$6,920
Fees for Services Accounting-$5,300-$5,300
Total Functional Expenses$2,207,767$651,025$0$2,858,792

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,858,792
Total Expenses per Audited Statements$2,858,792
Total Expenses per Form 990$2,858,792
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$18,910
Fundraising Gross Income$18,720
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala Fundraiser$18,720$18,720$18,910$-190
Total Events$18,720$18,720$18,910$-190
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Long-term Liabilities$24,937
Other Current Liabilities$4,040
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Preliminary return is presented to the director, who will discuss with board prior to finalizing”

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

“The company has the written conflict of ineterest policy that is regularly monitored”

Form 990, Page 6, Part VI, Line 19

“Requests for documents can be made in writing or by email to organization address or website.”

Filing and Contact Details

Filer

Filer Name
Children 1st Community Development
EIN
47-3089192
Phone
6786000580
Address
1026 PONCE DE LEON AVENUE NE, ATLANTA, GA 30306

Signing Officer

Name
Ify Agbasi
Title
Executive Director
Phone
6786000580
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ify Agbasi
Formed
2015
Legal Domicile
Ga
Voting Board Members
5
Independent Board Members
5
Employees
10
Volunteers
6

Preparer

Firm
Arvo Advisors Inc
Address
1550 OLD HENDERSON ROAD STE 100, COLUMBUS, OH 43220
Preparer
Mark P Murphy
Phone
6144593182
Raw XML Appendix393 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt061609
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt054523
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PLACING MINOR CHILDREN IN APPROPRIATE FOSTER HOMES AND PROVIDING CLOTHING, EDUCATIONAL ASSISTANCE, AND OTHER NEEDS OF DISPLACED CHILDREN.
IRS990/AdvertisingGrp/ProgramServicesAmt017300
IRS990/AdvertisingGrp/TotalAmt017300
IRS990/AllOtherContributionsAmt05189
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0339
IRS990/AllOtherExpensesGrp/ProgramServicesAmt09722
IRS990/AllOtherExpensesGrp/TotalAmt010061
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0IFY AGBASI
IRS990/BooksInCareOfDetail/PhoneNum06786000580
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01026 PONCE DE LEON AVENUE NE
IRS990/BooksInCareOfDetail/USAddress/CityNm0ATLANTA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd030306
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0296660
IRS990/CashNonInterestBearingGrp/EOYAmt0318057
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt097407
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt041746
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0139153
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt03680
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt08586
IRS990/ConferencesMeetingsGrp/TotalAmt012266
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt032856
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt018
IRS990/CYOtherExpensesAmt01979962
IRS990/CYOtherRevenueAmt0-190
IRS990/CYProgramServiceRevenueAmt02872082
IRS990/CYRevenuesLessExpensesAmt045974
IRS990/CYSalariesCompEmpBnftPaidAmt0878830
IRS990/CYTotalExpensesAmt02858792
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02904766
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0PLACING MINOR CHILDREN IN APPROPRIATE FOSTER HOMES AND PROVIDING CLOTHING, EDUCATIONAL ASSISTANCE, AND OTHER NEEDS OF DISPLACED CHILDREN.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0209964
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0255938
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt010
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt02207767
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt05300
IRS990/FeesForServicesAccountingGrp/TotalAmt05300
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt026526
IRS990/FeesForServicesLegalGrp/TotalAmt026526
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0IFY AGBASI
IRS990/Form990PartVIISectionAGrp/PersonNm1WILLIAM WYATT
IRS990/Form990PartVIISectionAGrp/PersonNm2THURKESAH SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm3FLORENE MOEMENA
IRS990/Form990PartVIISectionAGrp/PersonNm4TRISTEM MCLENDON
IRS990/Form990PartVIISectionAGrp/PersonNm5ANDREA WILLIAMS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0139153
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02015
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt018910
IRS990/FundraisingGrossIncomeAmt018720
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt027667
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02923676
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt023766
IRS990/InformationTechnologyGrp/TotalAmt023766
IRS990/InsuranceGrp/ProgramServicesAmt021538
IRS990/InsuranceGrp/TotalAmt021538
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt018
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt018
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt010282
IRS990/LandBldgEquipBasisNetGrp/BOYAmt064018
IRS990/LandBldgEquipBasisNetGrp/EOYAmt081715
IRS990/LandBldgEquipCostOrOtherBssAmt091997
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PLACING MINOR CHILDREN IN APPROPRIATE FOSTER HOMES AND PROVIDING CLOTHING, EDUCATIONAL ASSISTANCE, AND OTHER NEEDS OF DISPLACED CHILDREN.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0317241
IRS990/NetAssetsOrFundBalancesEOYAmt0363215
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-190
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0107277
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0107277
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt049525
IRS990/OccupancyGrp/TotalAmt049525
IRS990/OfficeExpensesGrp/ProgramServicesAmt010668
IRS990/OfficeExpensesGrp/TotalAmt010668
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt048902
IRS990/OtherAssetsTotalGrp/EOYAmt046943
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt07272
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03117
IRS990/OtherEmployeeBenefitsGrp/TotalAmt010389
IRS990/OtherExpensesGrp/Desc0FOSTER PARENT EXPENSES
IRS990/OtherExpensesGrp/Desc1EDUCATIONAL SUPPORT
IRS990/OtherExpensesGrp/Desc2CHILD EXPENSES
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt01743154
IRS990/OtherExpensesGrp/ProgramServicesAmt119752
IRS990/OtherExpensesGrp/ProgramServicesAmt29096
IRS990/OtherExpensesGrp/ProgramServicesAmt36920
IRS990/OtherExpensesGrp/TotalAmt01743154
IRS990/OtherExpensesGrp/TotalAmt119752
IRS990/OtherExpensesGrp/TotalAmt29096
IRS990/OtherExpensesGrp/TotalAmt36920
IRS990/OtherLiabilitiesGrp/BOYAmt030730
IRS990/OtherLiabilitiesGrp/EOYAmt028977
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0347878
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0149091
IRS990/OtherSalariesAndWagesGrp/TotalAmt0496969
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0162623
IRS990/PayrollTaxesGrp/ProgramServicesAmt069696
IRS990/PayrollTaxesGrp/TotalAmt0232319
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0IFY AGBASI
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0DFCS ATLANTA REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1DFCS COLUMBUS REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2DFCS WARNER ROBINS REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01531318
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11210127
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2130637
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01531318
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11210127
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2130637
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt042449
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt01378347
IRS990/PYProgramServiceRevenueAmt02048820
IRS990/PYRevenuesLessExpensesAmt0122906
IRS990/PYSalariesCompEmpBnftPaidAmt0590016
IRS990/PYTotalExpensesAmt01968363
IRS990/PYTotalRevenueAmt02091269
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt045974
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02872082
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt032856
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt042449
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt028369
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt026408
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt013550
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0143632
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt02872082
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt02048820
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt01591121
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt0846793
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt0447440
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt07806256
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt018
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt018
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02890820
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt07949888
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02904938
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02091269
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01619490
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0873201
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0460990
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt07949888
IRS990ScheduleA/TotalSupportAmt07949906
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
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt026462
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt026462
IRS990ScheduleD/ExpensesSubtotalAmt02858792
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt046943
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OTHER ASSETS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt055253
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010282
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt065535
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt024937
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14040
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LONG-TERM LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER CURRENT LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt02904766
IRS990ScheduleD/TotalBookValueLandBuildingsAmt081715
IRS990ScheduleD/TotalBookValueOtherAssetsAmt046943
IRS990ScheduleD/TotalExpensesPerForm990Amt02858792
IRS990ScheduleD/TotalLiabilityAmt028977
IRS990ScheduleD/TotalRevenuePerForm990Amt02904766
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02904766
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02858792
IRS990ScheduleG/AllStatesCd0All States
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt018910
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GALA FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt018720
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt018720
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt018720
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt018720
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-190
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt018910
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt018910
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRELIMINARY RETURN IS PRESENTED TO THE DIRECTOR, WHO WILL DISCUSS WITH BOARD PRIOR TO FINALIZING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE COMPANY HAS THE WRITTEN CONFLICT OF INETEREST POLICY THAT IS REGULARLY MONITORED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REQUESTS FOR DOCUMENTS CAN BE MADE IN WRITING OR BY EMAIL TO ORGANIZATION ADDRESS OR WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0409580
IRS990/TotalAssetsEOYAmt0446715
IRS990/TotalAssetsGrp/BOYAmt0409580
IRS990/TotalAssetsGrp/EOYAmt0446715
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt032856
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0651025
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02207767
IRS990/TotalFunctionalExpensesGrp/TotalAmt02858792
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt092339
IRS990/TotalLiabilitiesEOYAmt083500
IRS990/TotalLiabilitiesGrp/BOYAmt092339
IRS990/TotalLiabilitiesGrp/EOYAmt083500
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0317241
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0363215
IRS990/TotalProgramServiceExpensesAmt02207767
IRS990/TotalProgramServiceRevenueAmt02872082
IRS990/TotalReportableCompFromOrgAmt0139153
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02872100
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02904766
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0409580
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0446715
IRS990/TravelGrp/ProgramServicesAmt024090
IRS990/TravelGrp/TotalAmt024090
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt01026 PONCE DE LEON AVENUE NE
IRS990/USAddress/CityNm0ATLANTA
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030306
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.CHILDREN1STCDS.ORG/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0IFY AGBASI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06786000580
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHILDREN 1ST COMMUNITY DEVELOPMENT
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0473089192
ReturnHeader/Filer/PhoneNum06786000580
ReturnHeader/Filer/USAddress/AddressLine1Txt01026 PONCE DE LEON AVENUE NE
ReturnHeader/Filer/USAddress/CityNm0ATLANTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030306
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311401523
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ARVO ADVISORS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01550 OLD HENDERSON ROAD STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043220
ReturnHeader/PreparerPersonGrp/PhoneNum06144593182
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK P MURPHY
ReturnHeader/ReturnTs02025-05-12T09:14:16-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$446,715
Liabilities
$83,500
Net assets
$363,215
Revenue
$2,904,766
Expenses
$2,858,792
Net income
$45,974
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.45$0.08$0.36$2.90$2.86$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.09$0.32$2.09$1.97$0.12
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.01$0.22$1.62$1.53$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.12$0.04$0.87$0.86$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.01$0.00$0.18$0.19$0.01