Civic Intelligence

Families First Inc.

990 • Fiscal year 2020 • EIN 58-1054331

Jul 01, 2019 to Jun 30, 2020 • Filed on May 11, 2021

80 Joseph E Lowery Boulevard NWAtlanta, GA 30314-3421

(404) 853-2844

Siviq Scores

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

Liabilities / Assets

51st percentile

0.23x

Higher debt load relative to assets than 51% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

65th percentile

0.49x

Higher debt load relative to revenue than 65% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Net Margin

33rd percentile

-0.4%

Higher net margin than 33% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

33rd percentile

$128,403

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

38th percentile

2.9%

Faster asset growth than 38% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

29th percentile

-8.7%

Faster revenue growth than 29% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Assets

Up

$14,934,314

Up $426,212 (+2.9%) from 2019

Net Assets

Up

$11,570,056

Up $153,427 (+1.3%) from 2019

Liabilities

Up

$3,364,258

Up $272,785 (+8.8%) from 2019

Revenue

Down

$6,915,578

Down $655,942 (-8.7%) from 2019

Expenses

Down

$6,946,286

Down $2,746,435 (-28%) from 2019

Net Income

Up

-$30,708

Up $2,090,493 (+99%) from 2019

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $9,952,117Liabilities 2011: $870,584Net Assets 2011: $9,081,5332011Assets 2012: $8,330,508Liabilities 2012: $660,354Net Assets 2012: $7,670,1542012Assets 2013: $7,967,140Liabilities 2013: $564,927Net Assets 2013: $7,402,2132013Assets 2014: $8,064,292Liabilities 2014: $684,769Net Assets 2014: $7,379,5232014Assets 2015: $25,721,637Liabilities 2015: $3,305,598Net Assets 2015: $22,416,0392015Assets 2016: $17,982,880Liabilities 2016: $3,751,739Net Assets 2016: $14,231,1412016Assets 2017: $16,748,024Liabilities 2017: $2,916,347Net Assets 2017: $13,831,6772017Assets 2018: $16,854,846Liabilities 2018: $3,146,652Net Assets 2018: $13,708,1942018Assets 2019: $14,508,102Liabilities 2019: $3,091,473Net Assets 2019: $11,416,6292019Assets 2020: $14,934,314Liabilities 2020: $3,364,258Net Assets 2020: $11,570,0562020Assets 2021: $16,902,074Liabilities 2021: $3,478,517Net Assets 2021: $13,423,5572021Assets 2022: $14,175,130Liabilities 2022: $2,687,363Net Assets 2022: $11,487,7672022Assets 2023: $20,342,998Liabilities 2023: $589,402Net Assets 2023: $19,753,5962023Assets 2024: $20,930,290Liabilities 2024: $700,423Net Assets 2024: $20,229,8672024

Highlighted filing

2020

Assets$14,934,314
Liabilities$3,364,258
Net Assets$11,570,056

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2011: $10,411,3642011Expenses 2012: $10,737,8232012Expenses 2013: $9,892,4872013Revenue 2014: $9,468,185Expenses 2014: $9,915,209Net Income 2014: -$447,0242014Revenue 2015: $25,649,435Expenses 2015: $10,417,303Net Income 2015: $15,232,1322015Revenue 2016: $10,868,889Expenses 2016: $11,050,937Net Income 2016: -$182,0482016Revenue 2017: $11,629,654Expenses 2017: $11,870,471Net Income 2017: -$240,8172017Revenue 2018: $12,028,486Expenses 2018: $11,350,858Net Income 2018: $677,6282018Revenue 2019: $7,571,520Expenses 2019: $9,692,721Net Income 2019: -$2,121,2012019Revenue 2020: $6,915,578Expenses 2020: $6,946,286Net Income 2020: -$30,7082020Revenue 2021: $9,104,630Expenses 2021: $7,361,341Net Income 2021: $1,743,2892021Revenue 2022: $7,210,753Expenses 2022: $7,621,811Net Income 2022: -$411,0582022Revenue 2023: $13,960,249Expenses 2023: $6,338,329Net Income 2023: $7,621,9202023Revenue 2024: $5,073,295Expenses 2024: $6,108,685Net Income 2024: -$1,035,3902024

Highlighted filing

2020

Revenue$6,915,578
Expenses$6,946,286
Net Income-$30,708
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 11, 2021
Return Version
2019v5.0
Gross Receipts
$7,840,997
Mission and Program Overview

Mission

Families first strengthens family resiliency so children and families can thrive. Through a prevention-based, two-generation approach, the organization provides behavioral health services, intensive navigation and case management, and parenting and adoption support services that address basic needs, mental health, family stability, and long-term opportunity.

For all children and families to be resilient, moving from survival to stability to success.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$10,202,075$10,137,730▼ $64,345
Cash and Non-Interest-Bearing Accounts$1,048,746$2,216,920▲ $1,168,174
Land, Buildings, and Equipment, Net$2,342,013$1,703,953▼ $638,060
Accounts Receivable$575,680$664,629▲ $88,949
Pledges and Grants Receivable$271,277$115,760▼ $155,517
Prepaid Expenses and Deferred Charges$66,125$75,609▲ $9,484
Inventories for Sale or Use$2,186$19,713▲ $17,527
Total Assets$14,508,102$14,934,314▲ $426,212
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,314,550$2,776,750▲ $462,200
Accounts Payable and Accrued Expenses$662,543$462,508▼ $200,035
Deferred Revenue$114,380$125,000▲ $10,620
Total Liabilities$3,091,473$3,364,258▲ $272,785
Net Assets / Fund Balance
Net Assets With Donor Restrictions$8,705,502$8,628,069▼ $77,433
Net Assets Without Donor Restrictions$2,711,127$2,941,987▲ $230,860
Total Net Assets Fund Balance$11,416,629$11,570,056▲ $153,427
Total Liabilities and Net Assets / Fund Balance$14,508,102$14,934,314▲ $426,212

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$886,164$1,458,089$2,344,253
Buildings$563,234$859,608$1,422,842
Land$254,555-$254,555

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$9,594,680-▲ $531,414$-519,629$9,606,465
2018$9,568,813-▲ $496,508$-470,641$9,594,680
2017$9,619,871$75,000▲ $649,721$-775,779$9,568,813
2016$9,191,045-▲ $942,832$-514,006$9,619,871
2015$9,520,902-▲ $269,659$-599,516$9,191,045
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Schwanna C LakineCFOFT$128,049$354$128,403
Paula MoodySenior Director PFT$89,001$5,312$94,313
Leigh PlottChief Dev. OFT$73,892$588$74,480
Depriest WaddyCEOFT$50,000$251$50,251

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$4,588,785
Program Service Revenue
$1,080,899
Investment Income
$1,218,592
Other Revenue
$27,302
All Other Contributions
$623,047
Change in Net Assets
$-30,708

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Clothing and Household Goods$32,745Fair Market Value
Total Noncash Contributions$32,745-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,661,921
Other Expenses$3,019,760
Total Fundraising Expense$467,920
Grants and Similar Amounts Paid$206,086
Professional Fundraising Fees$58,519

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,798,328$506,047$176,073$2,480,448
Occupancy$702,597$42,684$14,871$760,152
Office Expenses$428,140$134,588$61,865$624,593
Current Officers, Directors, Trustees, and Key Employees$433,722$122,049$42,465$598,236
Fees for Services Other$340,340$189,486-$529,826
Depreciation Depletion$302,606$78,549$29,151$410,306
Other Employee Benefits$234,854$66,088$22,994$323,936
Payroll Taxes$167,100$47,021$16,361$230,482
Grants to Domestic Individuals$206,086--$206,086
Fees for Services Accounting$115,628$71,057$8,782$195,467
Conferences and Meetings$119,302$14,251$2,966$136,519
Insurance$87,353$23,579$8,402$119,334
Fees for Services Professional Fundraising--$58,519$58,519
Interest$27,687$7,837$2,730$38,254
Information Technology$19,521$10,690$2,789$33,000
Pension Plan Contributions$20,894$5,879$2,046$28,819
Fees for Service Investment Mgmnt Fees-$28,441-$28,441
Fees for Services Legal$3,837$2,101$548$6,486
Other Expenses$17,956$350$122$472
Total Functional Expenses$5,121,903$1,356,463$467,920$6,946,286
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$58,519
Fundraising Direct Expenses$25,747

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dining for Diff$247,759-$18,622-
Total Events$247,759-$25,747$-25,747
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
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, Page 6, Part VI, Line 11B

The cfo provides the 990 draft to the ceo, cdo, and coo for review. Additionally, the cfo provides the 990 draft to the governing body, the finance committee and the board. The 990 draft is reviewed and questions are addressed by management and/or by the accounting firm who assisted with its preparation.

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

An email communication to include the coi form is sent to staff and board members.

Form 990, Page 6, Part VI, Line 15A

See statement for part vi line 15b

Form 990, Page 6, Part VI, Line 15B

With the assistance of an executive recruiting firm, the cfo, cdo, and ceo was hired respectively. The recruiting firm worked in partnership with the board assigned committee and/or staff. The compensation considered job responsibilities, market compensation of the position, work experience, etc.

Form 990, Page 6, Part VI, Line 19

Ff has an updated website to include a contact number and email address to other information. The organization also identifies its senior leadership with contact information and its governance board on the website.

Form 990, Part VII

For the first 3 months of the fiscal year ended june 30, 2020, marybeth leamer volunteered as the interim ceo for the organization until depriest waddy was hired as the new ceo.

Filing and Contact Details

Filer

Filer Name
Families First Inc
EIN
58-1054331
Phone
4048532844
Address
80 JOSEPH E LOWERY BOULEVARD NW, ATLANTA, GA 30314-3421

Signing Officer

Name
Schwanna C Lakine
Title
CFO
Phone
4048532813
Signed
2021-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Depriest Waddy
Formed
1890
Legal Domicile
Ga
Voting Board Members
19
Independent Board Members
19
Employees
114
Volunteers
250

Preparer

Firm
Brooks Mcginnis & Company LLC
Address
5607 GLENRIDGE DR STE 650, ATLANTA, GA 30342-4959
Preparer
Aileen B Bolger
Phone
4045314940
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Families first works to improve outcomes for children, youth, individuals and families at every stage of life by providing them with mental health support, coaching, early education, parenting skills, and supportive housing via prevention and intervention techniques that help strengthen families, as well as build resiliency, no matter what challenges they may be facing.

Form 990, Page 2, Part III, Line 4A

Child and youth permanency provides services in adoption, foster care, reunification, cooperatives (group homes), and independent living (ilp). Families firsts adoption service team include 24 finalized adoptions and 12 monthly "impact" classes for prospective adoptive parents. Our georgia center for resources and support provided supportive services to 1,691 adoptive families and 875 non/adoptive families. During the year, 3,882 individuals participated in a training class, and our adoptive family journey support group membership grew to 516. Shelter- a-family, permanent supportive housing program, where 92% of clients that transitioned from an emergency shelter to saf (permanent supportive housing) remained stably housed, 94% of clients received a trauma screening using the ace (adverse childhood experience) assessment, 85% of clients participate in at least three counseling sessions, 75% of clients made "good- or "some progress" on their most recent quarterly treatment plan goals, and 85% visited their primary care physician. Our second chance home serving pregnant and parenting teens who are homeless or in foster care saw 95% of eligible students graduated from high school, 70% of high school graduates pursued post-high school education (i.e., college, community college, tech school, etc.), 100% of high school students were promoted to the next grade level, 80% of young mothers did not have an unplanned pregnancy while in the program and two years post- discharge, and 85% of young mothers completed discharge goals: returned home, transitioned to an independent living program, obtained a housing voucher, etc..

Form 990, Page 2, Part III, Line 4B

Healthy family and relationship programs provided affordable counseling services that equip parents and children with critical skills for building and maintaining strong individual family relationships. We serve and impact over 17,000 children, youth and families annually with 80% in metro-atlanta and the remaining 20% statewide; 90% low income families; 90% african american and latino population; youth ages 0-21 in foster care and youth within the community; 4,000 parents in need of the "active parenting" curriculum; and more than 500 unduplicated clients in need of counseling. We had over 35,000 instances of distinct client engagement successful outcomes include: young mothers were supported through our teenage pregnancy and parenting (tapp) program, where 100 percent of pregnant clients delivered a healthy baby and 91 percent showed improvement in parenting skills; in our individual, couples, and family counseling program, 90 percent of clients showed improvement in the goals established in their individual service plan. We served 85 children ages 0-5 in our early learning programs.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The endowment funds are used for the costs related to providing community services and support for children and families.

Schedule D, Page 3, Part X

The agency is exempt from income taxes under section 501(c)(3) of the internal revenue code, as amended, and is classified by the internal revenue service as other than a private foundation. Accordingly, no provisions for federal and state income taxes have been recorded in the accompanying financial statements. The agency was not subject to unrelated business income tax for fiscal 2020 or 2019. The agency believes that it has appropriate support for any tax positions taken, and as such does not have any uncertain tax positions that are material to the financial statements. The agency's income tax returns are subject to examination by the appropriate regulatory authorities for all open years, which typically include the last three years filed.

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IRS990/Desc0CHILD AND YOUTH PERMANENCY PROVIDES SERVICES IN ADOPTION, FOSTER CARE, REUNIFICATION, COOPERATIVES (GROUP HOMES), AND INDEPENDENT LIVING (ILP). FAMILIES FIRSTS ADOPTION SERVICE TEAM INCLUDE 24 FINALIZED ADOPTIONS AND 12 MONTHLY "IMPACT" CLASSES FOR PROSPECTIVE ADOPTIVE PARENTS. OUR GEORGIA CENTER FOR RESOURCES AND SUPPORT PROVIDED SUPPORTIVE SERVICES TO 1,691 ADOPTIVE FAMILIES AND 875 NON/ADOPTIVE FAMILIES. DURING THE YEAR, 3,882 INDIVIDUALS PARTICIPATED IN A TRAINING CLASS, AND OUR ADOPTIVE FAMILY JOURNEY SUPPORT GROUP MEMBERSHIP GREW TO 516. SHELTER- A-FAMILY, PERMANENT SUPPORTIVE HOUSING PROGRAM, WHERE 92% OF CLIENTS THAT TRANSITIONED FROM AN EMERGENCY SHELTER TO SAF (PERMANENT SUPPORTIVE HOUSING) REMAINED STABLY HOUSED, 94% OF CLIENTS RECEIVED A TRAUMA SCREENING USING THE ACE (ADVERSE CHILDHOOD EXPERIENCE) ASSESSMENT, 85% OF CLIENTS PARTICIPATE IN AT LEAST THREE COUNSELING SESSIONS, 75% OF CLIENTS MADE "GOOD- OR "SOME PROGRESS" ON THEIR MOST RECENT QUARTERLY TREATMENT PLAN GOALS, AND 85% VISITED THEIR PRIMARY CARE PHYSICIAN. OUR SECOND CHANCE HOME SERVING PREGNANT AND PARENTING TEENS WHO ARE HOMELESS OR IN FOSTER CARE SAW 95% OF ELIGIBLE STUDENTS GRADUATED FROM HIGH SCHOOL, 70% OF HIGH SCHOOL GRADUATES PURSUED POST-HIGH SCHOOL EDUCATION (I.E., COLLEGE, COMMUNITY COLLEGE, TECH SCHOOL, ETC.), 100% OF HIGH SCHOOL STUDENTS WERE PROMOTED TO THE NEXT GRADE LEVEL, 80% OF YOUNG MOTHERS DID NOT HAVE AN UNPLANNED PREGNANCY WHILE IN THE PROGRAM AND TWO YEARS POST- DISCHARGE, AND 85% OF YOUNG MOTHERS COMPLETED DISCHARGE GOALS: RETURNED HOME, TRANSITIONED TO AN INDEPENDENT LIVING PROGRAM, OBTAINED A HOUSING VOUCHER, ETC..
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$20.9$0.70$20.2$5.07$6.11$1.04
2023Detailed filing. Detailed filing data is available for this year.$20.3$0.59$19.8$14.0$6.34$7.62
2022Detailed filing. Detailed filing data is available for this year.$14.2$2.69$11.5$7.21$7.62$0.41
2021Detailed filing. Detailed filing data is available for this year.$16.9$3.48$13.4$9.10$7.36$1.74
2020Detailed filing. Detailed filing data is available for this year.$14.9$3.36$11.6$6.92$6.95$0.03
2019Detailed filing. Detailed filing data is available for this year.$14.5$3.09$11.4$7.57$9.69$2.12
2018Detailed filing. Detailed filing data is available for this year.$16.9$3.15$13.7$12.0$11.4$0.68
2017Detailed filing. Detailed filing data is available for this year.$16.7$2.92$13.8$11.6$11.9$0.24
2016Detailed filing. Detailed filing data is available for this year.$18.0$3.75$14.2$10.9$11.1$0.18
2015Detailed filing. Detailed filing data is available for this year.$25.7$3.31$22.4$25.6$10.4$15.2
2014Detailed filing. Detailed filing data is available for this year.$8.06$0.68$7.38$9.47$9.92$0.45
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.97$0.56$7.40$9.89
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.33$0.66$7.67$10.7
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.95$0.87$9.08$10.4
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • $10M-$25M nonprofits