Civic Intelligence

Athens-Oconee Casa Incorporated

990 • Fiscal year 2014 • EIN 58-2100852

Jan 01, 2014 to Dec 31, 2014 • Filed on May 15, 2015

Organization ProfileWWW.CHILDRENFIRST-INC.ORG
693 N PopeAthens, GA 30601

(706) 613-1922

Siviq Scores

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

Liabilities / Assets

89th percentile

0.55x

Higher debt load relative to assets than 89% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

92nd percentile

0.45x

Higher debt load relative to revenue than 92% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

19th percentile

-14%

Higher net margin than 19% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

94th percentile

$55,000

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 16.4% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

23rd percentile

-16%

Faster asset growth than 23% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

35th percentile

-8.0%

Faster revenue growth than 35% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$272,649

Down $52,047 (-16%) from 2013

Net Assets

Down

$121,773

Down $47,705 (-28%) from 2013

Liabilities

Down

$150,876

Down $4,342 (-2.8%) from 2013

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin19th percentile

Revenue

Down

$335,496

Down $29,154 (-8.0%) from 2013

Expenses

Up

$383,201

Up $18,407 (+5.0%) from 2013

Net Income

Down

-$47,705

Down $47,561 (-33028%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth23rd percentile

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

$600K$400K$200K$0Assets 2010: $270,261Liabilities 2010: $95,165Net Assets 2010: $175,0962010Assets 2011: $344,129Liabilities 2011: $221,922Net Assets 2011: $122,2072011Assets 2012: $337,414Liabilities 2012: $167,792Net Assets 2012: $169,6222012Assets 2013: $324,696Liabilities 2013: $155,218Net Assets 2013: $169,4782013Assets 2014: $272,649Liabilities 2014: $150,876Net Assets 2014: $121,7732014Assets 2015: $277,678Liabilities 2015: $153,640Net Assets 2015: $124,0382015Assets 2016: $302,514Liabilities 2016: $139,474Net Assets 2016: $163,0402016Assets 2017: $354,655Liabilities 2017: $136,009Net Assets 2017: $218,6462017Assets 2018: $346,038Liabilities 2018: $122,857Net Assets 2018: $223,1812018Assets 2019: $317,087Liabilities 2019: $123,799Net Assets 2019: $193,2882019Assets 2020: $501,921Liabilities 2020: $193,101Net Assets 2020: $308,8202020Assets 2021: $568,160Liabilities 2021: $111,417Net Assets 2021: $456,7432021Assets 2022: $561,866Liabilities 2022: $105,153Net Assets 2022: $456,7132022Assets 2023: $450,549Liabilities 2023: $103,571Net Assets 2023: $346,9782023Assets 2024: $460,057Liabilities 2024: $92,734Net Assets 2024: $367,3232024

Highlighted filing

2014

Assets$272,649
Liabilities$150,876
Net Assets$121,773
Open 2014 Filing

Operations Trend

Revenue Growth35th percentile

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

$1.0M$500K$0-$500KExpenses 2010: $300,6942010Expenses 2011: $335,5332011Revenue 2012: $398,167Expenses 2012: $350,752Net Income 2012: $47,4152012Revenue 2013: $364,650Expenses 2013: $364,794Net Income 2013: -$1442013Revenue 2014: $335,496Expenses 2014: $383,201Net Income 2014: -$47,7052014Revenue 2015: $326,399Expenses 2015: $310,920Net Income 2015: $15,4792015Revenue 2016: $447,176Expenses 2016: $408,172Net Income 2016: $39,0042016Revenue 2017: $534,685Expenses 2017: $479,079Net Income 2017: $55,6062017Revenue 2018: $534,841Expenses 2018: $530,306Net Income 2018: $4,5352018Revenue 2019: $531,044Expenses 2019: $550,480Net Income 2019: -$19,4362019Revenue 2020: $593,042Expenses 2020: $546,497Net Income 2020: $46,5452020Revenue 2021: $596,223Expenses 2021: $584,500Net Income 2021: $11,7232021Revenue 2022: $747,293Expenses 2022: $715,142Net Income 2022: $32,1512022Revenue 2023: $724,416Expenses 2023: $844,316Net Income 2023: -$119,9002023Revenue 2024: $514,045Expenses 2024: $509,643Net Income 2024: $4,4022024

Highlighted filing

2014

Revenue$335,496
Expenses$383,201
Net Income-$47,705
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 15, 2015
Return Version
2014v5.0
Gross Receipts
$335,496
Mission and Program Overview

Mission

Children First engages families in the community and through the courts in order to ensure safe, stable, nuturing living environments for children.

Children First engages families in the community and through the courts in order to ensure safe, stable, nurturing living environments for children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$236,338$228,568▼ $7,770
Cash and Non-Interest-Bearing Accounts$52,022$30,065▼ $21,957
Pledges and Grants Receivable$36,336$14,016▼ $22,320
Total Assets$324,696$272,649▼ $52,047
Liabilities
Mortgage Notes Payable Secured by Investment Property$152,861$146,647▼ $6,214
Accounts Payable and Accrued Expenses$2,357$4,229▲ $1,872
Total Liabilities$155,218$150,876▼ $4,342
Net Assets / Fund Balance
Unrestricted Net Assets$169,478$121,773▼ $47,705
Total Net Assets Fund Balance$169,478$121,773▼ $47,705
Total Liabilities and Net Assets / Fund Balance$324,696$272,649▼ $52,047

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$224,212$22,346-
Other Land Buildings$3,150$7,350-
Equipment$1,206$13,285-
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Tony WallerExecutive DirectorPT$55,000$55,000

Board Members and Trustees

NameTitle
Jonathan CloughChairman
Benny DunnBoard Member
Jeff MillerBoard Member
Jo Ellen OliverBoard Member
Kim GriffithBoard Member
Mary Kay Mitchell-HolderBoard Member
Emily BonessSecretary
Ron SchwartzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$335,496
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$97,456
Change in Net Assets
$-47,705
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$330,518
Other Expenses$52,683
Total Fundraising Expense$151
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$213,996--$213,996
Current Officers, Directors, Trustees, and Key Employees$27,500$27,500-$55,000
Other Employee Benefits$37,331--$37,331
Payroll Taxes$22,087$2,104-$24,191
Depreciation Depletion$8,586--$8,586
Interest$7,832--$7,832
Insurance$7,240--$7,240
Office Expenses$5,646--$5,646
Occupancy$4,685--$4,685
Information Technology$4,016--$4,016
Travel$3,536--$3,536
All Other Expenses$2,793--$2,793
Fees for Services Accounting$1,900--$1,900
Conferences and Meetings$1,541--$1,541
Advertising$193--$193
Other Expenses$1,583-$151$151
Total Functional Expenses$353,446$29,604$151$383,201
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
Yes
Backup withholding compliance
Yes
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 governing body review Part VI line 11

“The Form 990 is reviewed by the executive director prior to filing.”

Conflict of interest policy compliance Part VI line 12C

“The organization has a written conflict of interest policy that is distributed and communicated to all employees and directors.”

CEO executive director top management comp Part VI line 15A

“The Board of Directors determines the compensation and benefits for the Executive Director.”

Other officer or key employee compensation Part VI line 15B

“All employees are interviewed and screened by the Board of Directors and the board sets the salaries and benefits to be received.”

Form 990 availability to public Part VI line 18

“The organization's conflict of interest policy and Form 990 are made available to the public upon formal written request.”

Governing documents etc available to public Part VI line 19

“Governing documents are available to the public upon written request.”

Filing and Contact Details

Filer

Filer Name
Children First Inc
EIN
58-2100852
Address
693 N Pope, Athens, GA 30601

Signing Officer

Name
Tony Waller
Title
Exec Director
Phone
7066131922
Signed
2015-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
1993
Legal Domicile
Ga
Voting Board Members
8
Independent Board Members
8
Employees
10
Volunteers
50

Preparer

Firm
Royals and Associates CPA PC
Address
1551 Jennings Mill Rd Suite 2800-D, Watkinsville, GA 30677
Preparer
Denise Marshall
Phone
7064330133
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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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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0282248
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0250754
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01693984
IRS990ScheduleA/TotalSupportAmt01694022
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0224212
IRS990ScheduleD/BuildingsGrp/DepreciationAmt022346
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0246558
IRS990ScheduleD/EquipmentGrp/BookValueAmt01206
IRS990ScheduleD/EquipmentGrp/DepreciationAmt013285
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt014491
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03150
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07350
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt010500
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0228568
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is reviewed by the executive director prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization has a written conflict of interest policy that is distributed and communicated to all employees and directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors determines the compensation and benefits for the Executive Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All employees are interviewed and screened by the Board of Directors and the board sets the salaries and benefits to be received.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization's conflict of interest policy and Form 990 are made available to the public upon formal written request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Governing documents are available to the public upon written request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0324696
IRS990/TotalAssetsEOYAmt0272649
IRS990/TotalAssetsGrp/BOYAmt0324696
IRS990/TotalAssetsGrp/EOYAmt0272649
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0335496
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0151
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt029604
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0353446
IRS990/TotalFunctionalExpensesGrp/TotalAmt0383201
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0155218
IRS990/TotalLiabilitiesEOYAmt0150876
IRS990/TotalLiabilitiesGrp/BOYAmt0155218
IRS990/TotalLiabilitiesGrp/EOYAmt0150876
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0169478
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0121773
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0353446
IRS990/TotalReportableCompFromOrgAmt055000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0335496
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0324696
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0272649
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt03536
IRS990/TravelGrp/TotalAmt03536
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0169478
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0121773
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Tony Waller
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Exec Dir
ReturnHeader/BusinessOfficerGrp/PhoneNum07066131922
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Children First Inc
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0582100852
ReturnHeader/Filer/USAddress/AddressLine1Txt0693 N Pope
ReturnHeader/Filer/USAddress/CityNm0Athens
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030601
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0300169956
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Royals and Associates CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01551 Jennings Mill Rd Suite 2800-D
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Watkinsville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030677
ReturnHeader/PreparerPersonGrp/PhoneNum07064330133
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Denise Marshall
ReturnHeader/ReturnTs02015-05-13T16:35:38-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$272,649
Liabilities
$150,876
Net assets
$121,773
Revenue
$335,496
Expenses
$383,201
Net income
-$47,705
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.60$0.93$3.67$5.14$5.10$0.04
2023Detailed filing. Detailed filing data is available for this year.$4.51$1.04$3.47$7.24$8.44$1.20
2022Detailed filing. Detailed filing data is available for this year.$5.62$1.05$4.57$7.47$7.15$0.32
2021Detailed filing. Detailed filing data is available for this year.$5.68$1.11$4.57$5.96$5.85$0.12
2020Detailed filing. Detailed filing data is available for this year.$5.02$1.93$3.09$5.93$5.46$0.47
2019Detailed filing. Detailed filing data is available for this year.$3.17$1.24$1.93$5.31$5.50$0.19
2018Detailed filing. Detailed filing data is available for this year.$3.46$1.23$2.23$5.35$5.30$0.05
2017Detailed filing. Detailed filing data is available for this year.$3.55$1.36$2.19$5.35$4.79$0.56
2016Detailed filing. Detailed filing data is available for this year.$3.03$1.39$1.63$4.47$4.08$0.39
2015Summary only. Only limited summary data is available for this year.$2.78$1.54$1.24$3.26$3.11$0.15
2014Detailed filing. Detailed filing data is available for this year.$2.73$1.51$1.22$3.35$3.83$0.48
2013Detailed filing. Detailed filing data is available for this year.$3.25$1.55$1.69$3.65$3.65$0.00
2012Summary only. Only limited summary data is available for this year.$3.37$1.68$1.70$3.98$3.51$0.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.44$2.22$1.22$3.36
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.70$0.95$1.75$3.01