Civic Intelligence

Children First Inc.

990 • Fiscal year 2017 • EIN 59-0968249

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 06, 2018

1723 North Orange AveSarasota, FL 34234

(941) 953-3877

Siviq Scores

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

Liabilities / Assets

66th percentile

0.34x

Higher debt load relative to assets than 66% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

62nd percentile

0.29x

Higher debt load relative to revenue than 62% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

41st percentile

0.5%

Higher net margin than 41% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

71st percentile

11%

Faster asset growth than 71% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

64th percentile

11%

Faster revenue growth than 64% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$7,700,641

Up $785,953 (+11%) from 2016

Net Assets

Up

$5,057,595

Up $43,004 (+0.9%) from 2016

Liabilities

Up

$2,643,046

Up $742,949 (+39%) from 2016

Revenue

Up

$9,161,103

Up $886,690 (+11%) from 2016

Expenses

Up

$9,118,099

Up $874,318 (+11%) from 2016

Net Income

Up

$43,004

Up $12,372 (+40%) from 2016

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $6,287,709Liabilities 2010: $1,555,267Net Assets 2010: $4,732,4422010Assets 2011: $6,155,662Liabilities 2011: $1,594,100Net Assets 2011: $4,561,5622011Assets 2012: $5,679,581Liabilities 2012: $1,327,918Net Assets 2012: $4,351,6632012Assets 2013: $5,921,001Liabilities 2013: $1,379,792Net Assets 2013: $4,541,2092013Assets 2014: $6,231,279Liabilities 2014: $1,267,574Net Assets 2014: $4,963,7052014Assets 2015: $6,593,180Liabilities 2015: $1,609,221Net Assets 2015: $4,983,9592015Assets 2016: $6,914,688Liabilities 2016: $1,900,097Net Assets 2016: $5,014,5912016Assets 2017: $7,700,641Liabilities 2017: $2,643,046Net Assets 2017: $5,057,5952017Assets 2018: $7,406,370Liabilities 2018: $2,239,236Net Assets 2018: $5,167,1342018Assets 2019: $7,955,029Liabilities 2019: $2,463,941Net Assets 2019: $5,491,0882019Assets 2020: $8,614,473Liabilities 2020: $1,932,437Net Assets 2020: $6,682,0362020Assets 2021: $8,906,542Liabilities 2021: $1,791,997Net Assets 2021: $7,114,5452021Assets 2022: $8,946,410Liabilities 2022: $1,822,952Net Assets 2022: $7,123,4582022Assets 2023: $8,830,572Liabilities 2023: $1,773,371Net Assets 2023: $7,057,2012023Assets 2024: $8,780,997Liabilities 2024: $2,677,240Net Assets 2024: $6,103,7572024

Highlighted filing

2017

Assets$7,700,641
Liabilities$2,643,046
Net Assets$5,057,595

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2010: $8,182,696Expenses 2010: $7,937,791Net Income 2010: $244,9052010Revenue 2011: $7,904,055Expenses 2011: $8,074,935Net Income 2011: -$170,8802011Revenue 2012: $7,902,098Expenses 2012: $8,111,997Net Income 2012: -$209,8992012Revenue 2013: $7,130,248Expenses 2013: $6,940,702Net Income 2013: $189,5462013Revenue 2014: $7,843,993Expenses 2014: $7,421,497Net Income 2014: $422,4962014Revenue 2015: $7,674,704Expenses 2015: $7,654,450Net Income 2015: $20,2542015Revenue 2016: $8,274,413Expenses 2016: $8,243,781Net Income 2016: $30,6322016Revenue 2017: $9,161,103Expenses 2017: $9,118,099Net Income 2017: $43,0042017Revenue 2018: $10,488,620Expenses 2018: $10,379,081Net Income 2018: $109,5392018Revenue 2019: $11,357,590Expenses 2019: $11,033,636Net Income 2019: $323,9542019Revenue 2020: $13,693,552Expenses 2020: $12,502,604Net Income 2020: $1,190,9482020Revenue 2021: $13,314,523Expenses 2021: $12,882,014Net Income 2021: $432,5092021Revenue 2022: $13,052,008Expenses 2022: $13,043,095Net Income 2022: $8,9132022Revenue 2023: $13,774,568Expenses 2023: $13,840,825Net Income 2023: -$66,2572023Revenue 2024: $14,037,092Expenses 2024: $14,990,536Net Income 2024: -$953,4442024

Highlighted filing

2017

Revenue$9,161,103
Expenses$9,118,099
Net Income$43,004
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 6, 2018
Return Version
2017v2.2
Gross Receipts
$9,287,209
Mission and Program Overview

Mission

Children First's mission is: Strengthening children and families by improving the quality of their lives through a comprehensive approach to development, education, health and well-being.

In 2017, children first provided early childhood education and family strengthening services to 850 at-risk children, ages birth to 5, and their families. Children receive high quality education to ensure healthy development and kindergarten readiness.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,355,166$4,350,006▼ $5,160
Savings and Temporary Cash Investments$2,007,164$2,697,789▲ $690,625
Pledges and Grants Receivable$401,688$396,550▼ $5,138
Accounts Receivable$60,631$161,350▲ $100,719
Prepaid Expenses and Deferred Charges$79,214$81,792▲ $2,578
Total Assets$6,914,688$7,700,641▲ $785,953
Other Assets Total$10,825$13,154▲ $2,329
Liabilities
Deferred Revenue$774,157$1,408,964▲ $634,807
Mortgage Notes Payable Secured by Investment Property$746,026$701,847▼ $44,179
Accounts Payable and Accrued Expenses$379,914$532,235▲ $152,321
Total Liabilities$1,900,097$2,643,046▲ $742,949
Net Assets / Fund Balance
Unrestricted Net Assets$4,801,831$4,966,810▲ $164,979
Permanently Rstr Net Assets$85,168$88,147▲ $2,979
Temporarily Rstr Net Assets$127,592$2,638▼ $124,954
Total Net Assets Fund Balance$5,014,591$5,057,595▲ $43,004
Total Liabilities and Net Assets / Fund Balance$6,914,688$7,700,641▲ $785,953

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,539,304$1,772,183$4,311,487
Land$1,224,157-$1,224,157
Equipment$127,159$915,598$1,042,757
Leasehold Improvements$420,062$615,990$1,036,052
Other Land Buildings$39,324$190,640$229,964

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$85,168$1,750▲ $1,229-$88,147
2016$80,715$3,929▲ $524-$85,168
2015$66,547$14,300▼ $132-$80,715
2014$7,619$58,538▲ $390-$66,547
2013$6,650-▲ $969-$7,619
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Philip TavillPresident & CEOFT$185,749$17,468$203,217
Philip Tavill--$185,749$17,468$203,217
Kathleen SullivanHighest Compensated EmployeeFT$103,926$5,998$109,924

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Sarasota County School BoardEducation/Childcare Services1960 Landings Blvd, Sarasota, FL 34231$152,900
Fontana ConsultingCFO/Accounting Services13007 W Linebaugh Ave, Tampa, FL 33626$102,903
Revenue and Support

Revenue Composition

Contributions and Grants
$7,542,521
Program Service Revenue
$1,226,471
Investment Income
$1,542
Other Revenue
$390,569
All Other Contributions
$1,328,385
Change in Net Assets
$43,004

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,161,103
Revenue Not Reported on Form 990
$789,602
Total Revenue per Audited Statements
$9,950,705
Total Revenue per Form 990
$9,161,103
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,554,820
Other Expenses$2,563,279
Total Fundraising Expense$941,568
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,242,207$119,338$609,948$4,971,493
All Other Expenses$730,173$19,430$88,149$837,752
Fees for Services Other$557,971$98,015$108,261$764,247
Other Employee Benefits$519,602$29,653$25,919$575,174
Payroll Taxes$336,079$31,418$45,197$412,694
Current Officers, Directors, Trustees, and Key Employees$0$313,141$0$313,141
Pension Plan Contributions$205,951$44,007$32,360$282,318
Depreciation Depletion$205,880$20,668$111$226,659
Other Expenses$116,426$12,664$9,600$138,690
Insurance$99,238$4,340$2,096$105,674
Occupancy$34,312$18$692$35,022
Office Expenses$21,109$3,100$5,826$30,035
Total Functional Expenses$7,466,891$709,640$941,568$9,118,099

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$9,907,701
Expenses per Audited Statements$9,118,099
Total Expenses per Form 990$9,118,099
Expenses Not Reported on Form 990$789,602
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$516,675
Fundraising Direct Expenses$126,106
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$357,959$357,959$13,567$344,392
Rockin Lobster$84,647$84,647$13,928$70,719
Total Events$516,675$516,675$126,106$390,569
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Filing and Contact Details

Filer

Filer Name
Children First Inc
EIN
59-0968249
Phone
9419533877
Address
1723 North Orange Ave, Sarasota, FL 34234

Signing Officer

Name
Philip Tavill
Title
President & CEO
Phone
9419533877
Signed
2018-06-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Philip Tavill
Formed
1961
Legal Domicile
Fl
Voting Board Members
12
Independent Board Members
12
Employees
231
Volunteers
328

Preparer

Firm
Fontana CPAS
Address
13007 W Linebaugh Ave, Tampa, FL 33626
Preparer
Eric Fontana
Phone
7277999533
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Form 990 provided to the Board of Directors for review.

Pt VI, Line 19

The Organization's governing documents, conflict of interest policy, and financial information is available upon request.

Pt VI, Line 12C

Conflict of interest is annually discussed at board meeting and required form is maintained on file.

Pt VI, Line 15A

The Board does an annual review of President/CEO and uses a compensation device for determining salary and annual benefits.

Pt VI, Line 15B

President/CEO sets compensation of other employees based on comparable data. Budget is reviewed and approved by the Board of Directors.

Form 990, Part III, Line 4D

Families first initiative - this comprehensive family strengthening program offers a variety of serv

Form 990, Part III, Line 4D

Monthly kinship care support groups - monthly north sarasota county and monthly south sarasota count

Form 990, Part IX, Line 24E

Food and Nutrition 492406. 478104. 2811. 11491.

Form 990, Part IX, Line 24E

Program Supplies 170733. 170306. 245. 182.

Form 990, Part IX, Line 24E

Parent Activities 10041. 9992. 0. 49.

Form 990, Part IX, Line 24E

Property tax expense 10117. 9528. 448. 141.

Form 990, Part IX, Line 24E

Children's Screening and Therapy 1267. 1267. 0. 0.

Form 990, Part IX, Line 24E

Printing and Advertising 88461. 32782. 1843. 53836.

Form 990, Part IX, Line 24E

Subscriptions and dues 22315. 10064. 6763. 5488.

Form 990, Part IX, Line 24E

Miscellaneous 42412. 18130. 7320. 16962.

Financial Statement Notes

Pt V, Line 4

Nuturing Dads Fund is in honor of Frederick Tavill, MD, DPH for Nuturing Dads classes. The fund is held at the Community Foundation of Sarasota County. Endowment at the GCCFOV is "seed" funding and provides an existing opportunity for gifts such as conversion of stock in an expedient manner. The objective of the endowment fund is to use its assets entrusted to its care, to invest and manage those funds with fiduciary responsibility while maximizing return.

Pt X, Line 2

The Organization accounts for the effect of any uncertain tax positions based on a "more likely than not" threshold to the recognition of the tax positions being sustained based on the technical merits of the position under scrutiny by the applicable taxing authority. If a tax position or positions are deemed to result in uncertainties of those positions, the unrecognized tax benefit is estimated based on a "cumulative probability assessment" that aggregates the estimated tax liability for all uncertain tax positions. The Organization has identified its tax status as a tax-exempt entity as its only significant tax position; however, the Organization has determined that such tax position does not result in an uncertainity requiring recognition. The Organization is not currently under examination by any taxing jursdiction. The Organization's federal returns are generally open for examination for three years following the date filed.

Pt V, Line 4

The Eric Wishnie Memorial Fund honors Eric who, in his life, had the opportunity to do may incredible things. His passion for knowledge and learning ignited his life. His family established the fund to ensure that other children, less fortunate children, are able to live and learn like Eric did. Contributions may be made to the fund.

Pt V, Line 4

The Ideal Foundation made a recent gift to the Children First Endowment Fund. This Fund is used to support and expand Children First programming and operations. Contributions may be made to this fund.

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IRS990/Form990PartVIISectionAGrp/PersonNm10O WAYNE ROLLINS
IRS990/Form990PartVIISectionAGrp/PersonNm11A JAMES ROLFES
IRS990/Form990PartVIISectionAGrp/PersonNm12PHILIP TAVILL
IRS990/Form990PartVIISectionAGrp/PersonNm13KATHLEEN SULLIVAN
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt8Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt9Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt10Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt11Chair Emerita
IRS990/Form990PartVIISectionAGrp/TitleTxt12President & CEO
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IRS990/MissionDesc0Children First's mission is: Strengthening children and families by improving the quality of their
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IRS990/OtherExpensesGrp/Desc0Repairs and maintenance
IRS990/OtherExpensesGrp/Desc1Utilities and telephone
IRS990/OtherExpensesGrp/Desc2Transportation
IRS990/OtherExpensesGrp/Desc3Staff training and travel
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IRS990/OtherExpensesGrp/FundraisingAmt12106
IRS990/OtherExpensesGrp/FundraisingAmt2267
IRS990/OtherExpensesGrp/FundraisingAmt39600
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05588
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13323
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24937
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt312664
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IRS990/OtherExpensesGrp/ProgramServicesAmt1160515
IRS990/OtherExpensesGrp/ProgramServicesAmt217178
IRS990/OtherExpensesGrp/ProgramServicesAmt3116426
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IRS990/OtherExpensesGrp/TotalAmt1165944
IRS990/OtherExpensesGrp/TotalAmt222382
IRS990/OtherExpensesGrp/TotalAmt3138690
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0609948
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0119338
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt04242207
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IRS990/PayrollTaxesGrp/ProgramServicesAmt0336079
IRS990/PayrollTaxesGrp/TotalAmt0412694
IRS990/PensionPlanContributionsGrp/FundraisingAmt032360
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt044007
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0205951
IRS990/PensionPlanContributionsGrp/TotalAmt0282318
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt085168
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt088147
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0401688
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt079214
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IRS990/PrincipalOfficerNm0PHILIP TAVILL
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01050215
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1176256
IRS990/ProgSrvcAccomActy2Grp/Desc0EARLY HEAD START - ALSO SERVING AT-RISK AND ECONOMICALLY VULNERABLE FAMILIES WITH VERY YOUNG CHILDREN, EARLY HEAD START IS A PROGRAM DESIGNED FOR EXPECTANT FAMILIES AND THEIR CHILDREN, BIRTH TO THREE YEARS OF AGE. FOLLOWING THE COMPREHENSIVE HEAD START MODEL, PROGRAM PROVIDES CHILDREN AND FAMILIES WITH A WIDE ARRAY OF EARLY CHILDHOOD DEVELOPMENT, HEALTH, AND SUPPORT SERVICES. 355 CHILDREN WERE SERVED DURING THE 2017 CALENDAR YEAR (FOR THE 2016/17 ACADEMIC YEAR - 255 CHILDREN WERE SERVED FROM JAN
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt03054334
IRS990/ProgSrvcAccomActy3Grp/Desc0EARLY CHILDHOOD EDUCATION - THE EARLY CHILDHOOD EDUCATION PROGRAM IS BASED ON THE HEAD START/EARLY HEAD START MODEL THIS PROGRAM IS FOR CHILDREN SIX WEEKS TO FIVE YEARS OF AGE. THE CHILDREN AND FAMILIES RECEIVE HIGH QUALITY SERVICES AND ARE PROVIDED VERY SIGNIFICANT SCHOLARSHIP SUPPORT. IN ADDITION TO THE 36 FULL TIME EARLY CHILDHOOD EDUCATION CLIENTS, CHILDREN FIRST SERVED 186 CHILDREN IN EXTENDED BEFORE AND AFTER CARE PROGRAMS ON AVERAGE EACH MONTH. THE SUMMER LEARNING PROGRAM SERVED 262 CHILD
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01532481
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0176256
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Families First Initiative - This comprehensive family strengthening program offers a variety of services focusing on family strengthening, engagement and enrichment programs. $77,035 engagement and enrichment programs. $77,035 engagement and enrichment programs. $77,035 engagement and enrichment programs. $77,035 engagement and enrichment programs. $77,035 engagement and enrichment programs. $77,035
IRS990/ProgSrvcAccomActyOtherGrp/Desc1Monthly Kinship Care Support Groups - Monthly North Sarasota County and Monthly South Sarasota County, Grandparents Night Out Respite Care - Monthly North Port, Boot Camp for New Dads - 6 workshops
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.78$2.68$6.10$14.0$15.0$0.95
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.83$1.77$7.06$13.8$13.8$0.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.95$1.82$7.12$13.1$13.0$0.01
2021Detailed filing. Detailed filing data is available for this year.$8.91$1.79$7.11$13.3$12.9$0.43
2020Detailed filing. Detailed filing data is available for this year.$8.61$1.93$6.68$13.7$12.5$1.19
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.96$2.46$5.49$11.4$11.0$0.32
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.41$2.24$5.17$10.5$10.4$0.11
2017Detailed filing. Detailed filing data is available for this year.$7.70$2.64$5.06$9.16$9.12$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.91$1.90$5.01$8.27$8.24$0.03
2015Detailed filing. Detailed filing data is available for this year.$6.59$1.61$4.98$7.67$7.65$0.02
2014Detailed filing. Detailed filing data is available for this year.$6.23$1.27$4.96$7.84$7.42$0.42
2013Detailed filing. Detailed filing data is available for this year.$5.92$1.38$4.54$7.13$6.94$0.19
2012Summary only. Only limited summary data is available for this year.$5.68$1.33$4.35$7.90$8.11$0.21
2011Summary only. Only limited summary data is available for this year.$6.16$1.59$4.56$7.90$8.07$0.17
2010Summary only. Only limited summary data is available for this year.$6.29$1.56$4.73$8.18$7.94$0.24
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • $5M-$10M nonprofits