Civic Intelligence

Athens-Oconee Casa Incorporated

990 • Fiscal year 2017 • EIN 58-2100852

Oct 01, 2016 to Sep 30, 2017 • Filed on Feb 07, 2018

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

81st percentile

0.38x

Higher debt load relative to assets than 81% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

78th percentile

0.25x

Higher debt load relative to revenue than 78% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

65th percentile

10%

Higher net margin than 65% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

71st percentile

$60,000

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 11.2% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

75th percentile

17%

Faster asset growth than 75% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

71st percentile

20%

Faster revenue growth than 71% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$354,655

Up $52,141 (+17%) from 2016

Net Assets

Up

$218,646

Up $55,606 (+34%) from 2016

Liabilities

Down

$136,009

Down $3,465 (-2.5%) from 2016

Revenue

Up

$534,685

Up $87,509 (+20%) from 2016

Expenses

Up

$479,079

Up $70,907 (+17%) from 2016

Net Income

Up

$55,606

Up $16,602 (+43%) from 2016

Historical Trend

Balance Sheet Trend

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

2017

Assets$354,655
Liabilities$136,009
Net Assets$218,646

Operations Trend

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

2017

Revenue$534,685
Expenses$479,079
Net Income$55,606
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Feb 7, 2018
Return Version
2016v3.0
Gross Receipts
$536,897
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 court in order to ensure safe, stable, nurturing living environments for children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$207,505$213,841▲ $6,336
Cash and Non-Interest-Bearing Accounts$76,407$104,253▲ $27,846
Pledges and Grants Receivable$18,602$30,311▲ $11,709
Prepaid Expenses and Deferred Charges-$6,250-
Total Assets$302,514$354,655▲ $52,141
Liabilities
Mortgage Notes Payable Secured by Investment Property$139,131$131,563▼ $7,568
Accounts Payable and Accrued Expenses$343$4,446▲ $4,103
Total Liabilities$139,474$136,009▼ $3,465
Net Assets / Fund Balance
Unrestricted Net Assets$163,040$218,646▲ $55,606
Total Net Assets Fund Balance$163,040$218,646▲ $55,606
Total Liabilities and Net Assets / Fund Balance$302,514$354,655▲ $52,141

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$16,465$21,518$19,445
Buildings$196,899$38,901-
Other Land Buildings$477$11,411-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Susie WellerExecutive DirectorFT$60,000$60,000

Board Members and Trustees

NameTitle
Emily BonessBoard Chair
Bonnie DunnBoard Member
Carolina DarbisiBoard Member
Sara HollandBoard Member
Jeff MillerSecretary
Jonathan CloughTreasurer
Susan WilliamsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$533,012
Program Service Revenue
$2,135
Investment Income
$0
Other Revenue
$-462
All Other Contributions
$50,470
Change in Net Assets
$55,606
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$326,732
Other Expenses$152,347
Total Fundraising Expense$6,394
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$244,641--$244,641
Current Officers, Directors, Trustees, and Key Employees$40,689$11,625$5,813$58,127
Insurance$42,576--$42,576
Payroll Taxes$22,220$1,163$581$23,964
Travel$16,172--$16,172
Depreciation Depletion$13,109--$13,109
All Other Expenses$9,412--$9,412
Conferences and Meetings$8,812$53-$8,865
Occupancy$8,748--$8,748
Fees for Services Accounting-$6,245-$6,245
Interest$6,157--$6,157
Advertising$5,466--$5,466
Office Expenses$5,311--$5,311
Other Expenses$2,730--$2,730
Fees for Services Other$725--$725
Information Technology$118--$118
Total Functional Expenses$453,599$19,086$6,394$479,079
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$2,212
Fundraising Gross Income$1,750
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Admin Lunch$2,765$2,765$961$1,804
Over Edge$17,877$975$1,251$-276
Total Events$21,467$4,565$2,212$2,353
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
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 interet policy that is distributed and communicated to all employees and directors.

CEO executive director top management comp Part VI line 15A

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

Other officer or key employee compensation Part VI line 15B

Board of Directors sets the salaries and benfits to be received.

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
Emily Boness
Title
Susie Weller
Phone
7066131922
Signed
2018-02-07
Discuss with paid preparer
Yes

Organization Details

Formed
1993
Legal Domicile
Ga
Voting Board Members
8
Independent Board Members
8
Employees
13
Volunteers
150

Preparer

Firm
Royals and Associates CPA PC
Address
1551 Jennings Mill Rd 2800D, Watkinsville, GA 30677
Preparer
Denise Marshall
Phone
7064330133
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Rounding Adjustment to balance.

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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0446670
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0326399
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0335496
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0364650
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0398166
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01871381
IRS990ScheduleA/TotalSupportAmt01871388
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/BuildingsGrp/BookValueAmt0196899
IRS990ScheduleD/BuildingsGrp/DepreciationAmt038901
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0235800
IRS990ScheduleD/EquipmentGrp/BookValueAmt016465
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021518
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt018538
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt019445
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0477
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt011411
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt011888
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0213841
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt016902
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt016902
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt02212
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Over Edge
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Admin Lunch
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt017877
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt02765
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt0825
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt021467
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0975
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt02765
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt0825
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt04565
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt02353
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02212
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01251
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0961
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
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 interet policy that is distributed and communicated to all employees and directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All employees are interviewed and screened by the Board of Directors and the board sets the salaries and benefits to be received.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Board of Directors sets the salaries and benfits to be received.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents are available to the public upon written request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Rounding Adjustment to balance.
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/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0302514
IRS990/TotalAssetsEOYAmt0354655
IRS990/TotalAssetsGrp/BOYAmt0302514
IRS990/TotalAssetsGrp/EOYAmt0354655
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0533012
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06394
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt019086
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0453599
IRS990/TotalFunctionalExpensesGrp/TotalAmt0479079
IRS990/TotalGrossUBIAmt0-462
IRS990/TotalLiabilitiesBOYAmt0139474
IRS990/TotalLiabilitiesEOYAmt0136009
IRS990/TotalLiabilitiesGrp/BOYAmt0139474
IRS990/TotalLiabilitiesGrp/EOYAmt0136009
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0163040
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0218646
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0453599
IRS990/TotalProgramServiceRevenueAmt02135
IRS990/TotalReportableCompFromOrgAmt060000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02135
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0534685
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-462
IRS990/TotalVolunteersCnt0150
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0302514
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0354655
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt016172
IRS990/TravelGrp/TotalAmt016172
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0163040
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0218646
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0http://www.childrenfirst-inc.org/
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Emily Boness
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SUSIE WELLER
ReturnHeader/BusinessOfficerGrp/PhoneNum07066131922
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-02-07
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/FilingSecurityInformation/AtSubmissionCreationDeviceId06DF4A3FFC362B585BA1627B976AC55A5D0396813
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06DF4A3FFC362B585BA1627B976AC55A5D0396813
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId058249020180531tzrkx0
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-02-22
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt068.118.117.142
ReturnHeader/FilingSecurityInformation/IPDt02018-02-22
ReturnHeader/FilingSecurityInformation/IPTm010:25:55
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0300169956
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Royals and Associates CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01551 Jennings Mill Rd 2800D
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Watkinsville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030677
ReturnHeader/PreparerPersonGrp/PhoneNum07064330133

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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