Civic Intelligence

Southern Nevada Children First

EIN 65-1312502 • 501(c)3 • North Las Vegas, NV

Profile

Addressing the needs of homeless,

3755 W Lake Mead BlvdNorth Las Vegas, NV 89032

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

75th percentile

0.21x

Higher debt load relative to assets than 75% of similar nonprofits.

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

Liabilities / Revenue

56th percentile

0.03x

Higher debt load relative to revenue than 56% of similar nonprofits.

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

Net Margin

13th percentile

-26%

Higher net margin than 13% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

4th percentile

-56%

Faster asset growth than 4% of similar nonprofits.

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

Revenue Growth

18th percentile

-17%

Faster revenue growth than 18% of similar nonprofits.

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

Assets

Down

$132,855

Down $167,247 (-56%) from 2016

Liabilities

Down

$27,945

Down $79,743 (-74%) from 2016

Net Assets

Down

$104,910

Down $87,504 (-45%) from 2016

Revenue

Down

$919,978

Down $192,474 (-17%) from 2016

Expenses

Down

$1,159,044

Down $69,404 (-5.6%) from 2016

Net Income

Down

-$239,066

Down $123,070 (-106%) from 2016

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0-$100KAssets 2010: $85,444Liabilities 2010: $12,929Net Assets 2010: $72,5152010Assets 2011: $39,145Liabilities 2011: $40,177Net Assets 2011: -$1,0322011Assets 2012: $109,484Liabilities 2012: $108,013Net Assets 2012: $1,4712012Assets 2013: $119,423Liabilities 2013: $76,630Net Assets 2013: $42,7932013Assets 2014: $146,648Liabilities 2014: $77,176Net Assets 2014: $69,4722014Assets 2015: $213,135Liabilities 2015: $61,081Net Assets 2015: $152,0542015Assets 2016: $300,102Liabilities 2016: $107,688Net Assets 2016: $192,4142016Assets 2017: $132,855Liabilities 2017: $27,945Net Assets 2017: $104,9102017

Highlighted filing

2017

Assets$132,855
Liabilities$27,945
Net Assets$104,910

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $420,1952010Revenue 2011: $608,654Expenses 2011: $716,969Net Income 2011: -$108,3152011Expenses 2012: $1,147,8142012Revenue 2013: $925,487Expenses 2013: $976,381Net Income 2013: -$50,8942013Revenue 2014: $880,805Expenses 2014: $1,087,169Net Income 2014: -$206,3642014Revenue 2015: $1,168,620Expenses 2015: $1,345,568Net Income 2015: -$176,9482015Revenue 2016: $1,112,452Expenses 2016: $1,228,448Net Income 2016: -$115,9962016Revenue 2017: $919,978Expenses 2017: $1,159,044Net Income 2017: -$239,0662017

Highlighted filing

2017

Revenue$919,978
Expenses$1,159,044
Net Income-$239,066

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 2, 2018
Return Version
2017v2.2
Gross Receipts
$919,978
Mission and Program Overview

Mission

Addressing the needs of the homeless, pregnant and parenting youth

Addressing the needs of the homeless, pregnant and parenting youth throughout southern nevada.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$120,656$96,725▼ $23,931
Cash and Non-Interest-Bearing Accounts$63,778$30,515▼ $33,263
Loans From Officers Directors$34,649$10,045▼ $24,604
Accounts Receivable$53,978$4,150▼ $49,828
Prepaid Expenses and Deferred Charges$10,754$798▼ $9,956
Total Assets$300,102$132,855▼ $167,247
Other Assets Total$50,936$667▼ $50,269
Liabilities
Accounts Payable and Accrued Expenses$17,593$10,782▼ $6,811
Other Liabilities$55,446$7,118▼ $48,328
Total Liabilities$107,688$27,945▼ $79,743
Net Assets / Fund Balance
Unrestricted Net Assets$192,414$104,910▼ $87,504
Total Net Assets Fund Balance$192,414$104,910▼ $87,504
Total Liabilities and Net Assets / Fund Balance$300,102$132,855▼ $167,247

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$80,291$19,803$100,094
Other Land Buildings$16,434$80,446$96,880
Other Assets Org$667--
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Monique HarrisDirector$34,265$6,063$40,328
Monique Harris-$34,265$6,063$40,328

Board Members and Trustees

NameTitle
Sylvia AllenPresident
Andrea AllenSecretary
Xavier FosterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$919,978
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$295,929
Change in Net Assets
$-239,066

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Clothing and Household Goods-$24,772Fair Market Value (FMV)
Food Inventory5$1,129Fair Market Value (FMV)
Total Noncash Contributions5$25,901-

Audited Revenue Reconciliation

Revenue per Audited Statements
$919,978
Revenue Not Reported on Form 990
$158,861
Total Revenue per Audited Statements
$1,078,839
Total Revenue per Form 990
$919,978
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$674,154
Salaries, Compensation, and Employee Benefits$484,890
Total Fundraising Expense$3,574
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$394,730$90,160$0$484,890
Occupancy$256,236$8,765$0$265,001
All Other Expenses$107,754$125,122$3,199$236,075
Fees for Services Management$83,384$4,763$375$88,522
Insurance$32,893$15,134$0$48,027
Depreciation Depletion$0$16,633$0$16,633
Office Expenses$7,987$1,554$0$9,541
Travel$927$1$0$928
Other Expenses$323$0$0$323
Total Functional Expenses$892,330$263,140$3,574$1,159,044

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,166,343
Expenses per Audited Statements$1,159,044
Total Expenses per Form 990$1,159,044
Expenses Not Reported on Form 990$7,299
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$34,649$10,045▼ $24,604
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$6,143
Accrued Liabilities$975
Unearned Grant Revenue-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Southern Nevada Children First
EIN
65-1312502
Phone
7024875665
Address
3755 W Lake Mead Blvd, North Las Vegas, NV 89032

Signing Officer

Name
Xavier Foster
Title
Treasurer
Phone
7024875665
Signed
2018-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Silvia Allen
Formed
2007
Legal Domicile
Nv
Voting Board Members
5
Independent Board Members
5
Employees
44
Volunteers
15

Preparer

Firm
Las Vegas CPA Professionals
Address
732 S 6th Street Suite 200C, Las Vegas, NV 89101
Preparer
Astrid Lucas CPA
Phone
7025861230
Supplemental Narrative

Additional Explanations

Pt III, Line 2

The organization began a program titled Coordinated Entry. This is a service that utilizes one staff person approximately 50% of the time to work together within the communities' efforts to act as a hub or reference point for homeless individuals to become registered within the community for services.

Pt III, Line 3

The organization ceased its program for housing service for the youth.

Pt VI, Line 7A

Organization does have other persons who have the power to elect or appoint one or more members of the governing body known as the Board of Directors.

Pt VI, Line 11B

Copy of Form 990 is available to all members of the governing body to review before or after the filing.

Pt VI, Line 15A

The organization's Executive Director's compensation is approved by the Board of Directors.

Pt VI, Line 15B

The organizations' Officers' and Key Employees' compensation is approved by the board of directors.

Form 990, Part IX, Line 24E

Repairs and Maintenance 31483. 29941. 1542. 0.

Form 990, Part IX, Line 24E

Bank Fees 1364. 97. 1224. 43.

Form 990, Part IX, Line 24E

Other 6795. 0. 3639. 3156.

Form 990, Part IX, Line 24E

Building and Related 19942. 15592. 4350. 0.

Form 990, Part IX, Line 24E

Support Services 29346. 28417. 929. 0.

Form 990, Part IX, Line 24E

Inkind Donations 147145. 33707. 113438. 0.

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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt034265
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt02250
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt03813
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MONIQUE HARRIS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt040328
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt010045
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Cash Flow
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt034649
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0MONIQUE HARRIS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Executive Director
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt010045
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NoncashContributionsRptF990Amt024772
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt05
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt01129
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0true
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization began a program titled Coordinated Entry. This is a service that utilizes one staff person approximately 50% of the time to work together within the communities' efforts to act as a hub or reference point for homeless individuals to become registered within the community for services.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization ceased its program for housing service for the youth.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Organization does have other persons who have the power to elect or appoint one or more members of the governing body known as the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Copy of Form 990 is available to all members of the governing body to review before or after the filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization's Executive Director's compensation is approved by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organizations' Officers' and Key Employees' compensation is approved by the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Repairs and Maintenance 31483. 29941. 1542. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Bank Fees 1364. 97. 1224. 43.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Other 6795. 0. 3639. 3156.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Building and Related 19942. 15592. 4350. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Support Services 29346. 28417. 929. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Inkind Donations 147145. 33707. 113438. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt III, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt III, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0true
IRS990/SignificantNewProgramSrvcInd0true
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0300102
IRS990/TotalAssetsEOYAmt0132855
IRS990/TotalAssetsGrp/BOYAmt0300102
IRS990/TotalAssetsGrp/EOYAmt0132855
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0919978
IRS990/TotalEmployeeCnt044
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03574
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0263140
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0892330
IRS990/TotalFunctionalExpensesGrp/TotalAmt01159044
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0107688
IRS990/TotalLiabilitiesEOYAmt027945
IRS990/TotalLiabilitiesGrp/BOYAmt0107688
IRS990/TotalLiabilitiesGrp/EOYAmt027945
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0192414
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0104910
IRS990/TotalOtherCompensationAmt06063
IRS990/TotalProgramServiceExpensesAmt0892330
IRS990/TotalReportableCompFromOrgAmt034265
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0919978
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0300102
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0132855
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01
IRS990/TravelGrp/ProgramServicesAmt0927
IRS990/TravelGrp/TotalAmt0928
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0192414
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0104910
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03755 W Lake Mead Blvd
IRS990/USAddress/CityNm0North Las Vegas
IRS990/USAddress/StateAbbreviationCd0NV
IRS990/USAddress/ZIPCd089032
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0XAVIER FOSTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07024875665
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Southern Nevada Children First
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0651312502
ReturnHeader/Filer/PhoneNum07024875665
ReturnHeader/Filer/USAddress/AddressLine1Txt03755 W Lake Mead Blvd
ReturnHeader/Filer/USAddress/CityNm0North Las Vegas
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NV
ReturnHeader/Filer/USAddress/ZIPCd089032
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId001A922625BDD45F11FCD5850972A51FEBA45F8AD
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId001A922625BDD45F11FCD5850972A51FEBA45F8AD
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.58.235.197
ReturnHeader/FilingSecurityInformation/IPDt02018-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm015:51:10
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Las Vegas CPA Professionals
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0732 S 6th Street Suite 200C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Las Vegas

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