Civic Intelligence

Athens-Oconee Casa Incorporated

990 • Fiscal year 2023 • EIN 58-2100852

Oct 01, 2022 to Sep 30, 2023 • Filed on Aug 14, 2024

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

(706) 613-1922

Siviq Scores

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

Liabilities / Assets

77th percentile

0.23x

Higher debt load relative to assets than 77% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

72nd percentile

0.14x

Higher debt load relative to revenue than 72% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

18th percentile

-17%

Higher net margin than 18% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

11th percentile

-20%

Faster asset growth than 11% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

33rd percentile

-3.1%

Faster revenue growth than 33% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets77th percentile

Assets

Down

$450,549

Down $111,317 (-20%) from 2022

Net Assets

Down

$346,978

Down $109,735 (-24%) from 2022

Liabilities

Down

$103,571

Down $1,582 (-1.5%) from 2022

Revenue And Expenses
Liabilities / Revenue72nd percentileNet Margin18th percentile

Revenue

Down

$724,416

Down $22,877 (-3.1%) from 2022

Expenses

Up

$844,316

Up $129,174 (+18%) from 2022

Net Income

Down

-$119,900

Down $152,051 (-473%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth11th 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

2023

Assets$450,549
Liabilities$103,571
Net Assets$346,978
Open 2023 Filing

Operations Trend

Revenue Growth33rd 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

2023

Revenue$724,416
Expenses$844,316
Net Income-$119,900
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Aug 14, 2024
Return Version
2022v5.0
Gross Receipts
$724,416
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 a safe, stable, nurturing living environments for children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$202,892$193,617▼ $9,275
Savings and Temporary Cash Investments$121,124$124,836▲ $3,712
Pledges and Grants Receivable$47,336$114,789▲ $67,453
Cash and Non-Interest-Bearing Accounts$174,361$9,640▼ $164,721
Accounts Receivable$16,153$7,667▼ $8,486
Total Assets$561,866$450,549▼ $111,317
Liabilities
Mortgage Notes Payable Secured by Investment Property$91,858$85,597▼ $6,261
Accounts Payable and Accrued Expenses$13,295$17,974▲ $4,679
Total Liabilities$105,153$103,571▼ $1,582
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$456,713$346,978▼ $109,735
Total Net Assets Fund Balance$456,713$346,978▼ $109,735
Total Liabilities and Net Assets / Fund Balance$561,866$450,549▼ $111,317

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$193,617$142,074$335,691
Compensation and Service Providers
Top Officer Pay54th percentile

Board Members and Trustees

NameTitle
Molly PetnerBoard Chair
Alan PlattBoard Member
David MeyersBoard Member
Jonathan PelhamBoard Member
Katie BemisderferBoard Member
Kimberly LocklinBoard Member
Mathew WelkerBoard Member
Rachael AndrewsBoard Member
Charlie CarabelloSecretary
Jed DewsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$699,727
Program Service Revenue
$0
Investment Income
$2,343
Other Revenue
$22,346
All Other Contributions
$207,183
Change in Net Assets
$-119,900

Audited Revenue Reconciliation

Revenue per Audited Statements
$724,416
Revenue Not Reported on Form 990
$10,165
Total Revenue per Audited Statements
$734,581
Total Revenue per Form 990
$724,416
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$619,887
Other Expenses$224,429
Total Fundraising Expense$43,488
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$454,041$27,803$8,815$490,659
Other Employee Benefits$75,915$4,649-$80,564
Office Expenses$40,789$11,276-$52,065
Payroll Taxes$37,128$2,273-$39,401
Fees for Services Other$22,600--$22,600
Occupancy$20,620--$20,620
Advertising--$19,079$19,079
Depreciation Depletion$10,415$5,200-$15,615
Travel$11,979--$11,979
Insurance$10,514--$10,514
Pension Plan Contributions$8,728$535-$9,263
Information Technology$5,811$646-$6,457
Other Expenses$5,070-$15,594$5,070
Interest$4,901--$4,901
All Other Expenses$2,500--$2,500
Fees for Service Investment Mgmnt Fees-$2,460-$2,460
Total Functional Expenses$745,986$54,842$43,488$844,316

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$844,316
Total Expenses per Audited Statements$844,316
Total Expenses per Form 990$844,316
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$19,158
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$19,158$19,158-$19,158
Total Events$19,158$19,158-$19,158
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
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
No
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, Page 6, Part VI, Line 11B

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

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

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

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

“A self evaluation is given, then an assessment by the board is completed and a written and oral evaluation is given to the executive director. The board discusses and votes on the quantity of compensation allotted to the executive director.”

Form 990, Page 6, 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
Phone
7066131922
Address
693 N POPE ST, ATHENS, GA 30601

Signing Officer

Name
Emily Dant
Title
Executive Director
Phone
7066131922
Signed
2024-08-14

Organization Details

Principal Officer
Emily Dant
Formed
1993
Legal Domicile
Ga
Voting Board Members
10
Independent Board Members
10
Employees
20
Volunteers
93

Preparer

Firm
Robert Baker & Associates
Address
2200 WATERGATE COURT, ALBANY, GA 31707
Preparer
Carl J Shirah Iv
Phone
2294359500
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IRS990/OtherRevenueTotalAmt03188
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt08815
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt027803
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt08728
IRS990/PensionPlanContributionsGrp/TotalAmt09263
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0114789
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IRS990/PYInvestmentIncomeAmt01848
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IRS990/PYTotalRevenueAmt0747293
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IRS990/ReportProgramRelatedInvstInd0false
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0124836
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 19,611
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0739547
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0594996
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0580690
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0517261
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03132221
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt04057
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt022346
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt05898
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt01361
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt012352
IRS990ScheduleA/OtherIncome170Grp/TotalAmt041957
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98680
IRS990ScheduleA/PublicSupportPY170Pct00.99340
IRS990ScheduleA/PublicSupportTotal170Amt03132221
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0699727
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0517261
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03132221
IRS990ScheduleA/TotalSupportAmt03174178
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleD/ExpensesSubtotalAmt0844316
IRS990ScheduleD/NetUnrealizedGainsInvstAmt010165
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0193617
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0142074
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0335691
IRS990ScheduleD/RevenueNotReportedAmt010165
IRS990ScheduleD/RevenueSubtotalAmt0724416
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0193617
IRS990ScheduleD/TotalExpensesPerForm990Amt0844316
IRS990ScheduleD/TotalRevenuePerForm990Amt0724416
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0734581
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0844316
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt019158
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt019158
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt019158
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt019158
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt019158
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANZIATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT IS DISTRIBUTED AND COMMUNICATED TO ALL EMPLOYEES AND DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A SELF EVALUATION IS GIVEN, THEN AN ASSESSMENT BY THE BOARD IS COMPLETED AND A WRITTEN AND ORAL EVALUATION IS GIVEN TO THE EXECUTIVE DIRECTOR. THE BOARD DISCUSSES AND VOTES ON THE QUANTITY OF COMPENSATION ALLOTTED TO THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalEmployeeCnt020
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0745986
IRS990/TotalFunctionalExpensesGrp/TotalAmt0844316
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IRS990/TotalLiabilitiesGrp/BOYAmt0105153
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IRS990/TravelGrp/ProgramServicesAmt011979
IRS990/TravelGrp/TotalAmt011979
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0693 N POPE ST
IRS990/USAddress/CityNm0ATHENS
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030601
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.CHILDRENFIRST-INC.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/PersonNm0EMILY DANT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07066131922
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHILDREN FIRST INC
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0582100852
ReturnHeader/Filer/PhoneNum07066131922
ReturnHeader/Filer/USAddress/AddressLine1Txt0693 N POPE ST
ReturnHeader/Filer/USAddress/CityNm0ATHENS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030601
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582283307
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROBERT BAKER & ASSOCIATES

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$450,549
Liabilities
$103,571
Net assets
$346,978
Revenue
$724,416
Expenses
$844,316
Net income
-$119,900
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