Civic Intelligence

Children and Families First

EIN 56-0863474 • 501(c)3 • Greensboro, NC

View Organization Page

Profile

Empowering and inspiring young children and families to build skills, resilience and confidence to fufill their vision of success.

1200 Arlington StreetGreensboro, NC 27406-1499

www.childrenandfamiliesfirstnc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

53rd percentile

0.24x

Higher debt load relative to assets than 53% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

36th percentile

0.17x

Higher debt load relative to revenue than 36% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

36th percentile

0.2%

Higher net margin than 36% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

25th percentile

-1.0%

Faster asset growth than 25% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

0.1%

Faster revenue growth than 33% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Down

$19,294,468

Down $194,238 (-1.0%) from 2023

Liabilities

Down

$4,661,990

Down $243,221 (-5.0%) from 2023

Net Assets

Up

$14,632,478

Up $48,983 (+0.3%) from 2023

Operations
Liabilities / Revenue36th percentileNet Margin36th percentile

Revenue

Up

$28,180,055

Up $38,127 (+0.1%) from 2023

Expenses

Up

$28,129,060

Up $388,143 (+1.4%) from 2023

Net Income

Down

$50,995

Down $350,016 (-87%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth25th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2010: $8,698,197Liabilities 2010: $2,299,963Net Assets 2010: $6,398,2342010Assets 2011: $9,850,349Liabilities 2011: $2,133,227Net Assets 2011: $7,717,1222011Assets 2012: $9,747,455Liabilities 2012: $2,064,585Net Assets 2012: $7,682,8702012Assets 2013: $9,594,399Liabilities 2013: $1,952,611Net Assets 2013: $7,641,7882013Assets 2014: $8,758,594Liabilities 2014: $1,955,894Net Assets 2014: $6,802,7002014Assets 2015: $8,800,110Liabilities 2015: $1,942,673Net Assets 2015: $6,857,4372015Assets 2016: $9,347,199Liabilities 2016: $2,273,347Net Assets 2016: $7,073,8522016Assets 2017: $10,854,281Liabilities 2017: $2,166,457Net Assets 2017: $8,687,8242017Assets 2018: $12,992,545Liabilities 2018: $2,520,611Net Assets 2018: $10,471,9342018Assets 2019: $15,140,798Liabilities 2019: $3,001,335Net Assets 2019: $12,139,4632019Assets 2020: $15,467,531Liabilities 2020: $2,139,730Net Assets 2020: $13,327,8012020Assets 2021: $16,601,119Liabilities 2021: $2,446,946Net Assets 2021: $14,154,1732021Assets 2022: $19,639,873Liabilities 2022: $5,475,046Net Assets 2022: $14,164,8272022Assets 2023: $19,488,706Liabilities 2023: $4,905,211Net Assets 2023: $14,583,4952023Assets 2024: $19,294,468Liabilities 2024: $4,661,990Net Assets 2024: $14,632,4782024

Highlighted filing

2024

Assets$19,294,468
Liabilities$4,661,990
Net Assets$14,632,478
Open 2024 Filing

Operations Trend

Revenue Growth33rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $18,016,8512010Expenses 2011: $17,821,8942011Revenue 2012: $17,696,150Expenses 2012: $17,730,402Net Income 2012: -$34,2522012Revenue 2013: $17,419,637Expenses 2013: $17,460,719Net Income 2013: -$41,0822013Revenue 2014: $17,876,033Expenses 2014: $18,715,121Net Income 2014: -$839,0882014Revenue 2015: $18,649,508Expenses 2015: $18,594,771Net Income 2015: $54,7372015Revenue 2016: $19,898,387Expenses 2016: $19,681,973Net Income 2016: $216,4142016Revenue 2017: $21,725,187Expenses 2017: $20,111,215Net Income 2017: $1,613,9722017Revenue 2018: $23,764,784Expenses 2018: $21,980,674Net Income 2018: $1,784,1102018Revenue 2019: $25,412,242Expenses 2019: $23,744,713Net Income 2019: $1,667,5292019Revenue 2020: $25,264,442Expenses 2020: $24,076,104Net Income 2020: $1,188,3382020Revenue 2021: $28,435,944Expenses 2021: $27,609,572Net Income 2021: $826,3722021Revenue 2022: $28,598,362Expenses 2022: $28,535,850Net Income 2022: $62,5122022Revenue 2023: $28,141,928Expenses 2023: $27,740,917Net Income 2023: $401,0112023Revenue 2024: $28,180,055Expenses 2024: $28,129,060Net Income 2024: $50,9952024

Highlighted filing

2024

Revenue$28,180,055
Expenses$28,129,060
Net Income$50,995
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$19,294,468
Liabilities
$4,661,990
Net assets
$14,632,478
Revenue
$28,180,055
Expenses
$28,129,060
Net income
$50,995
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$19.3$4.66$14.6$28.2$28.1$0.05
2023Detailed filing. Detailed filing data is available for this year.$19.5$4.91$14.6$28.1$27.7$0.40
2022Detailed filing. Detailed filing data is available for this year.$19.6$5.48$14.2$28.6$28.5$0.06
2021Detailed filing. Detailed filing data is available for this year.$16.6$2.45$14.2$28.4$27.6$0.83
2020Detailed filing. Detailed filing data is available for this year.$15.5$2.14$13.3$25.3$24.1$1.19
2019Detailed filing. Detailed filing data is available for this year.$15.1$3.00$12.1$25.4$23.7$1.67
2018Detailed filing. Detailed filing data is available for this year.$13.0$2.52$10.5$23.8$22.0$1.78
2017Detailed filing. Detailed filing data is available for this year.$10.9$2.17$8.69$21.7$20.1$1.61
2016Detailed filing. Detailed filing data is available for this year.$9.35$2.27$7.07$19.9$19.7$0.22
2015Detailed filing. Detailed filing data is available for this year.$8.80$1.94$6.86$18.6$18.6$0.05
2014Detailed filing. Detailed filing data is available for this year.$8.76$1.96$6.80$17.9$18.7$0.84
2013Detailed filing. Detailed filing data is available for this year.$9.59$1.95$7.64$17.4$17.5$0.04
2012Summary only. Only limited summary data is available for this year.$9.75$2.06$7.68$17.7$17.7$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.85$2.13$7.72$17.8
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.70$2.30$6.40$18.0
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 26, 2025
Return Version
2024v5.2
Gross Receipts
$28,180,055
Mission and Program Overview

Mission

To help young children and families reach their full potential.

Empowering and inspiring young children and families to build skills, resilience and confidence to fufill their vision of success.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,393,875$10,159,836▼ $234,039
Savings and Temporary Cash Investments$3,480,270$3,807,341▲ $327,071
Pledges and Grants Receivable$2,399,832$2,266,202▼ $133,630
Investments in Publicly Traded Securities$222,654$245,614▲ $22,960
Prepaid Expenses and Deferred Charges$153,854$180,593▲ $26,739
Accounts Receivable$80,414$62,884▼ $17,530
Cash and Non-Interest-Bearing Accounts$29,616$32,434▲ $2,818
Total Assets$19,488,706$19,294,468▼ $194,238
Other Assets Total$2,728,191$2,539,564▼ $188,627
Liabilities
Other Liabilities$2,783,818$2,602,284▼ $181,534
Accounts Payable and Accrued Expenses$1,501,511$1,503,975▲ $2,464
Mortgage Notes Payable Secured by Investment Property$619,882$555,731▼ $64,151
Total Liabilities$4,905,211$4,661,990▼ $243,221
Net Assets / Fund Balance
Net Assets With Donor Restrictions$9,744,099$9,418,324▼ $325,775
Net Assets Without Donor Restrictions$4,839,396$5,214,154▲ $374,758
Total Net Assets Fund Balance$14,583,495$14,632,478▲ $48,983
Total Liabilities and Net Assets / Fund Balance$19,488,706$19,294,468▼ $194,238

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,690,736$7,783,617$13,474,353
Equipment$2,867,159$1,771,070$4,638,229
Leasehold Improvements$819,200$593,483$1,412,683
Land$782,741-$782,741
Other Assets Org$369,319--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Maria Layne-stevensChief Executive OfficerFT$203,332$17,508$220,840
Melissa MartinezChief Finance OfficerFT$130,342$28,297$158,639
James JonesChief Operating OfficerFT$131,732$19,204$150,936
Sarah RoderChief People OfficerFT$129,767$12,827$142,594
DAINTRY O'BRIENChief Impact OfficerFT$113,578$20,378$133,956
Martha DurhalHs/ehs DirectorFT$101,193$7,400$108,593

Board Members and Trustees

NameTitle
Michele DeutermanChairperson
Odell ClevelandOutgoing Chairperson
Brian Clarida PhdBoard Member
Dr Angela StanleyBoard Member
Dr Valerie McmillanBoard Member
Haley WinsteadBoard Member
Jaclyn KingBoard Member
Koy Schoppe CPA MbaBoard Member
Melissa ShearerBoard Member
Rosetta DavisBoard Member
Shannon Allen MsBoard Member
Spencer KrantzBoard Member
Stephen MartinBoard Member
Suzanne ShoemakerBoard Member
Yvonne ShortBoard Member
Renae SigmonSecretary
Mark HagenbuchTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Family Ventures LLCCaterer4510 GREEN MANOR DR, Winston Salem, NC 27105$604,013
Sysco Charlotte LLCFood Vendor4500 CORPORATE DR NW, Concord, NC 28027$259,456
Revenue and Support

Revenue Composition

Contributions and Grants
$25,940,131
Program Service Revenue
$2,080,788
Investment Income
$159,136
Other Revenue
$0
All Other Contributions
$2,404,635
Change in Net Assets
$50,995

Audited Revenue Reconciliation

Revenue per Audited Statements
$28,180,055
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$778,741
Total Revenue per Audited Statements
$28,958,796
Total Revenue per Form 990
$28,180,055
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$20,226,030
Other Expenses$7,607,901
Grants and Similar Amounts Paid$295,129
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$14,079,637$1,752,877-$15,832,514
Other Employee Benefits$1,565,933$236,948-$1,802,881
Occupancy$1,065,032$247,530-$1,312,562
Payroll Taxes$1,059,721$171,234-$1,230,955
Depreciation Depletion$1,007,176$208,584-$1,215,760
Information Technology$664,888$498,447-$1,163,335
Pension Plan Contributions$869,437$110,764-$980,201
Conferences and Meetings$432,914$67,388-$500,302
Fees for Services Other$274,669$160,174-$434,843
All Other Expenses$234,552$173,387-$407,939
Current Officers, Directors, Trustees, and Key Employees-$379,479-$379,479
Grants to Domestic Individuals$260,859--$260,859
Insurance$214,247$40,446-$254,693
Other Expenses$155,506$36,143-$191,649
Office Expenses$119,577$58,170-$177,747
Interest$54,220$12,602-$66,822
Fees for Services Accounting$5,693$54,612-$60,305
Grants to Domestic Orgs$34,270--$34,270
Fees for Services Legal$2,420$23,219-$25,639
Fees for Services Management$1,888$18,112-$20,000
Advertising$2,780$3,708-$6,488
Total Functional Expenses$23,786,646$4,342,414$0$28,129,060

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$28,909,813
Expenses per Audited Statements$28,129,060
Total Expenses per Form 990$28,129,060
Expenses Not Reported on Form 990$780,753
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Rockingham County Partnership for Children Ccr&rWentworth, NC501(c)(3)To Provide Ccr&r Core Services in Rockingham County to Ensure Delivery of Dcdee Information.$19,495
Randolph County Partnership for Children Ccr&rAsheboro, NC501(c)(3)To Provide Ccr&r Core Services in Randolph County to Ensure Delivery of Dcdee Information.$14,775
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Liability$2,231,065
Operating Lease Liability$371,219
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The form 990 was reviewed and approved by the audit/finance committee of the board. A copy of the form 990 was distributed to all board members. Members were encouraged to submit questions and feedback prior to and at the board meeting. The form 990 was reviewed and approved by the board prior to filing.”

Form 990, Part VI, Section B, Line 12C

“All board members as well as agency management (determined to have decision-making responsibility) must sign a conflict of interest statement annually. In doing so they individually acknowledge receipt of a copy of the conflict of interest policy and confirm that they are not and/or will not violate the policy. Board members have access to a complete list of all vendors.”

Form 990, Part VI, Section B, Line 15

“The process for determining compensation for the executive director, other officers, and key employees of the organization is through a wage comparability study conducted by the human resources department at least every three years and ongoing development of a wage scale with minimum and maximum salary ranges. This is reviewed by the executive director and personnel committee of the board of directors. Compensation is offered within (not to exceed) the salary range of the position being filled. Ranking criteria includes experience, education, skill sets and references of the candidates. The wage scale is updated annually to account for cost of living adjustments (cola) and any new positions added.”

Form 990, Part VI, Section C, Line 19

“The annual report is located on the organization's website. Other documents are available upon request. The 990 is available on the guidestar website.”

Filing and Contact Details

Filer

Filer Name
Generationed
EIN
56-0863474
Phone
3363787700
Address
1200 ARLINGTON STREET, GREENSBORO, NC 27406-1499

Signing Officer

Name
DAINTRY O'BRIEN
Title
Chief Impact Officer
Phone
3363787700
Signed
2025-06-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maria Layne-stevens
Formed
1967
Legal Domicile
Nc
Voting Board Members
16
Independent Board Members
16
Employees
447
Volunteers
1,476

Preparer

Firm
Bernard Robinson & Company Llp
Address
PO BOX 19608, GREENSBORO, NC 27419-9608
Preparer
John M Robinson
Phone
3362944494
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“It is the agency's policy to evaluate all tax positions to identify any that may be considered uncertain. All identified material tax positions are assessed and measured by a more-likely-than-not threshold to determine if the tax position is uncertain and what, if any, the effect of the uncertain tax position may have on the consolidated financial statements. No material uncertain tax positions were identified. Any changes in the amount of a tax position will be recognized in the period the change occurs.”

Raw XML AppendixShowing 400 of 692 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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