Civic Intelligence

Families First

EIN 81-0490719 • 501(c)3 • Missoula, MT

Profile

Strengthening our community by empowering families with parent education and learning through play.

455 East Main StreetMissoula, MT 59802

childrensmuseummissoula.org

Siviq Scores

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

Liabilities / Assets

66th percentile

0.09x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.02x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

29th percentile

-5.9%

Higher net margin than 29% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

4th percentile

-63%

Faster asset growth than 4% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

82nd percentile

45%

Faster revenue growth than 82% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$164,279

Down $274,370 (-63%) from 2023

Liabilities

Down

$15,346

Down $30,030 (-66%) from 2023

Net Assets

Down

$148,933

Down $244,340 (-62%) from 2023

Revenue

Up

$961,541

Up $298,650 (+45%) from 2023

Expenses

Up

$1,018,671

Up $279,023 (+38%) from 2023

Net Income

Up

-$57,130

Up $19,627 (+26%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $246,936Liabilities 2010: $45,938Net Assets 2010: $200,9982010Assets 2011: $293,047Liabilities 2011: $39,852Net Assets 2011: $253,1952011Assets 2012: $274,212Liabilities 2012: $39,230Net Assets 2012: $234,9822012Assets 2013: $239,544Liabilities 2013: $3,861Net Assets 2013: $235,6832013Assets 2014: $193,829Liabilities 2014: $9,227Net Assets 2014: $184,6022014Assets 2015: $134,815Liabilities 2015: $14,228Net Assets 2015: $120,5872015Assets 2016: $130,404Liabilities 2016: $11,429Net Assets 2016: $118,9752016Assets 2017: $137,143Liabilities 2017: $19,216Net Assets 2017: $117,9272017Assets 2018: $145,024Liabilities 2018: $3,446Net Assets 2018: $141,5782018Assets 2019: $152,211Liabilities 2019: $5,668Net Assets 2019: $146,5432019Assets 2020: $403,726Liabilities 2020: $37,252Net Assets 2020: $366,4742020Assets 2021: $464,277Liabilities 2021: $14,617Net Assets 2021: $449,6602021Assets 2022: $529,708Liabilities 2022: $23,377Net Assets 2022: $506,3312022Assets 2023: $438,649Liabilities 2023: $45,376Net Assets 2023: $393,2732023Assets 2024: $164,279Liabilities 2024: $15,346Net Assets 2024: $148,9332024

Highlighted filing

2024

Assets$164,279
Liabilities$15,346
Net Assets$148,933

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $405,7862010Expenses 2011: $373,2962011Expenses 2012: $363,9442012Revenue 2013: $358,713Expenses 2013: $358,012Net Income 2013: $7012013Revenue 2014: $312,009Expenses 2014: $363,090Net Income 2014: -$51,0812014Revenue 2015: $282,021Expenses 2015: $355,657Net Income 2015: -$73,6362015Revenue 2016: $305,655Expenses 2016: $310,469Net Income 2016: -$4,8142016Revenue 2017: $286,079Expenses 2017: $288,699Net Income 2017: -$2,6202017Revenue 2018: $350,456Expenses 2018: $328,946Net Income 2018: $21,5102018Revenue 2019: $329,385Expenses 2019: $292,599Net Income 2019: $36,7862019Revenue 2020: $497,814Expenses 2020: $277,883Net Income 2020: $219,9312020Revenue 2021: $392,022Expenses 2021: $308,601Net Income 2021: $83,4212021Revenue 2022: $564,284Expenses 2022: $506,514Net Income 2022: $57,7702022Revenue 2023: $662,891Expenses 2023: $739,648Net Income 2023: -$76,7572023Revenue 2024: $961,541Expenses 2024: $1,018,671Net Income 2024: -$57,1302024

Highlighted filing

2024

Revenue$961,541
Expenses$1,018,671
Net Income-$57,130

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.02$0.15$0.96$1.02$0.06
2023Summary only. Only limited summary data is available for this year.$0.44$0.05$0.39$0.66$0.74$0.08
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.02$0.51$0.56$0.51$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.01$0.45$0.39$0.31$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.04$0.37$0.50$0.28$0.22
2019Summary only. Only limited summary data is available for this year.$0.15$0.01$0.15$0.33$0.29$0.04
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.00$0.14$0.35$0.33$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.02$0.12$0.29$0.29$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.01$0.12$0.31$0.31$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.13$0.01$0.12$0.28$0.36$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.19$0.01$0.18$0.31$0.36$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.36$0.36$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.04$0.23$0.36
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.04$0.25$0.37
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.05$0.20$0.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Dec 3, 2025
Return Version
2024v5.2
Gross Receipts
$976,599
Mission and Program Overview

Mission

Strengthening families through education, connection, play & partnership.

Strengthening families through education, connection, play & partnership

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$107,324$74,620▼ $32,704
Investments in Publicly Traded Securities$241,583$70,459▼ $171,124
Land, Buildings, and Equipment, Net$45,044$14,632▼ $30,412
Accounts Receivable$44,698$4,568▼ $40,130
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$438,649$164,279▼ $274,370
Other Assets Total-$0-
Liabilities
Deferred Revenue$20,306--
Other Liabilities-$7,759-
Accounts Payable and Accrued Expenses$25,070$7,587▼ $17,483
Total Liabilities$45,376$15,346▼ $30,030
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$147,570$90,442▼ $57,128
Net Assets With Donor Restrictions$245,703$58,491▼ $187,212
Total Net Assets Fund Balance$393,273$148,933▼ $244,340
Total Liabilities and Net Assets / Fund Balance$438,649$164,279▼ $274,370

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$14,632$152,913$167,545

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$98,336-▲ $10,967$50,000$58,116
2023$86,297-▲ $13,098-$98,336
2022$103,143-▼ $16,763-$86,297
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Hannah ZuraffExecutive DirectorFT$65,666$65,666
Kathryn SamuelsExecutive DirectorFT$28,360$28,360

Board Members and Trustees

NameTitle
Emily HansenChairman
Meagan KraftVice Chair
Karen RehbeinDirector
Kim KozlewskiDirector
Kylie CorsonDirector
Matt PriceDirector
Rebecca HamlerSecretary
Pat MchughTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$773,520
Program Service Revenue
$91,651
Investment Income
$12,881
Other Revenue
$83,489
All Other Contributions
$464,257
Change in Net Assets
$-57,130
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$669,318
Other Expenses$349,353
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$470,108--$470,108
Fees for Services Other$122,939--$122,939
Current Officers, Directors, Trustees, and Key Employees-$94,026-$94,026
Other Employee Benefits$53,697$8,311-$62,008
Payroll Taxes$35,478$7,698-$43,176
Office Expenses-$34,295-$34,295
Depreciation Depletion$30,412--$30,412
Occupancy$29,473--$29,473
Fees for Services Accounting-$25,103-$25,103
Travel$16,173--$16,173
Insurance-$11,337-$11,337
All Other Expenses$3,997$4,335-$8,332
Advertising$6,328--$6,328
Other Expenses$4,820--$4,820
Interest$350--$350
Total Functional Expenses$833,566$185,105$0$1,018,671
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$98,547
Fundraising Direct Expenses$15,058
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Comedy Night$51,997$51,997$100$51,897
Golf Tournament$27,000$27,000$2,222$24,778
Total Events$98,547$98,547$15,058$83,489
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$6,014
Credit Card Payable$1,745
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 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
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, Part VI, Section B, Line 11B

The finance committee and the executive director review the 990.

Form 990, Part VI, Section B, Line 12C

The board discusses and resigns their agreement annually

Form 990, Part VI, Section B, Line 15A

Compensation of the executive director is determined by the board of directors, based on experience and qualifications and comparison wiht salaries of similar organizations in the region. A record of the deliberation and decision is kept in the ordinary minutes of the board. Other salaried positions are determined in the same manner; the suggestions and input of the executive director are also part of the decision.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Families First
EIN
81-0490719
Phone
4067217690
Address
455 EAST MAIN STREET, MISSOULA, MT 59802

Signing Officer

Name
Kathryn Samuels
Title
Executive Director
Signed
2025-12-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Emily Hansen
Formed
1994
Legal Domicile
Mt
Voting Board Members
8
Independent Board Members
8
Employees
54

Preparer

Firm
Gage Accounting Pc
Address
211 Main St, Polson, MT 59860
Preparer
Jodi Bergh CPA
Phone
4068834368
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

Inner roads wilderness therapy

Form 990, Part XI, Line 9

Release of restricted funds = -$187210

Raw XML AppendixShowing 400 of 547 raw XML fields

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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