Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
EIN 81-4617064 • 501(c)3 • Janesville, WI
Profile
Child's first's mission is to provide a safe, nurturing atmosphere where all children can learn through play in a christian environment.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
Liabilities / Revenue
45th percentile
Higher debt load relative to revenue than 45% of similar nonprofits.
Net Margin
55th percentile
Higher net margin than 55% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
81st percentile
Faster asset growth than 81% of similar nonprofits.
Revenue Growth
44th percentile
Faster revenue growth than 44% of similar nonprofits.
Assets
Up$381,994
Up $38,987 (+11%) from 2023
Liabilities
Down$6,622
Down $958 (-13%) from 2023
Net Assets
Up$375,372
Up $39,945 (+12%) from 2023
Revenue
Down$854,321
Down $13,067 (-1.5%) from 2023
Expenses
Up$814,376
Up $11,379 (+1.4%) from 2023
Net Income
Down$39,945
Down $24,446 (-38%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Child's first's mission is to provide a safe, nurturing atmosphere where all children can learn through play in a christian environment.
To serve the community's child care needs by providing child care.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $241,217 | $295,826 | ▲ $54,609 |
| Cash and Non-Interest-Bearing Accounts | $84,734 | $59,769 | ▼ $24,965 |
| Land, Buildings, and Equipment, Net | $16,823 | $13,758 | ▼ $3,065 |
| Accounts Receivable | $233 | $12,641 | ▲ $12,408 |
| Total Assets | $343,007 | $381,994 | ▲ $38,987 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $7,580 | $6,622 | ▼ $958 |
| Total Liabilities | $7,580 | $6,622 | ▼ $958 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $335,427 | $375,372 | ▲ $39,945 |
| Total Net Assets Fund Balance | $335,427 | $375,372 | ▲ $39,945 |
| Total Liabilities and Net Assets / Fund Balance | $343,007 | $381,994 | ▲ $38,987 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $13,758 | $18,130 | $31,888 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Samantha Zbigniewicz | Executive Director (beg Mid-august) | FT | $43,507 | $10,101 | $53,608 |
| Samantha Mulderink | Executive Director (thru Mid-august) | FT | $36,204 | $3,148 | $39,352 |
| Name | Title |
|---|---|
| Elizabeth Evans | Chair |
| Kathy Richards | Vice Chair |
| Amy Goike | Director |
| James Gallup | Director |
| Kathy Schulta | Director |
| Kristi Reuter | Director |
| Margaret Drinkwater | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $697,255 |
| Other Expenses | $117,121 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $417,122 | $99,299 | - | $516,421 |
| Current Officers, Directors, Trustees, and Key Employees | $69,720 | $23,240 | - | $92,960 |
| Payroll Taxes | $37,936 | $9,484 | - | $47,420 |
| Other Employee Benefits | $38,024 | $2,058 | - | $40,082 |
| Occupancy | $29,896 | $2,472 | - | $32,368 |
| Office Expenses | $22,120 | $5,625 | - | $27,745 |
| Other Expenses | $6,077 | - | - | $6,077 |
| Insurance | $2,284 | $2,284 | - | $4,568 |
| Fees for Services Other | $3,417 | $854 | - | $4,271 |
| Conferences and Meetings | $3,102 | $54 | - | $3,156 |
| Depreciation Depletion | $3,065 | - | - | $3,065 |
| Fees for Services Accounting | - | $1,850 | - | $1,850 |
| Travel | $719 | $80 | - | $799 |
| Pension Plan Contributions | $372 | - | - | $372 |
| Total Functional Expenses | $667,076 | $147,300 | $0 | $814,376 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The prepared form 990 is reviewed by the treasurer and the finance committee and is presented to the members of the governing body for approval before the return is filed with the irs.”
“Annually all directors and officers complete and sign a statement that provides information regarding their interests and those of their family members that could give rise to conflicts. The members of the governing body make determinations of whether a conflict exists and review actual conflicts. Any person with a conflict is prohibited from participating in the governing body's deliberations and decisions in the transaction.”
“The independent membership of the governing body annually conducts a performance review of the executive director and determines the executive director's compensation using data on compensation paid by comparable organizations for similar services. The governing body's discussion and approval of the executive director's compensation is documented in the minutes of the meetings of the governing body.”
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 7580 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 6622 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 233 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 12641 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO SERVE THE COMMUNITY'S CHILD CARE NEEDS BY PROVIDING CHILD CARE. |
| IRS990/AllOtherContributionsAmt | 0 | 3161 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | SUE GOIKE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6087520743 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 612 N RANDALL AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | JANESVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 53545 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 84734 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 59769 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 23240 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 69720 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 92960 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 54 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 3102 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 3156 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 106201 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 9656 |
| IRS990/CYOtherExpensesAmt | 0 | 117121 |
| IRS990/CYOtherRevenueAmt | 0 | 689 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 737775 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 39945 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 697255 |
| IRS990/CYTotalExpensesAmt | 0 | 814376 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 854321 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 3065 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 3065 |
| IRS990/Desc | 0 | CHILD'S FIRST OFFERS A HIGH QUALITY, SAFE AND NURTURING LEARNING ENVIRONMENT FOR FAMILIES WHO WORK OR ARE LOOKING FOR A JUMP START TO THEIR CHILD'S EDUCATION. WE HAD ON AVERAGE 75 CHILDREN ENROLLED IN THE BUILDING IN 2024. CHILD'S FIRST WORKS IN PARTNERSHIP WITH THE JANESVILLE SCHOOL DISTRICT TO OFFER A HIGH QUALITY, SAFE AND PRE-SCHOOL P4J PROGRAM FOR 4-YEAR-OLDS IN JANESVILLE. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 49 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 667076 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 1850 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 1850 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 854 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 3417 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 4271 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 3148 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 10101 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ELIZABETH EVANS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KATHY RICHARDS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MARGARET DRINKWATER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | KRISTI REUTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JAMES GALLUP |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | AMY GOIKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KATHY SCHULTA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | SAMANTHA MULDERINK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | SAMANTHA ZBIGNIEWICZ |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 36204 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 43507 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | EXECUTIVE DIRECTOR (THRU MID-AUGUST) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | EXECUTIVE DIRECTOR (BEG MID-AUGUST) |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2016 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 103040 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 854321 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2284 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 2284 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4568 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 9656 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 9656 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 18130 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 16823 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 13758 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 31888 |
| IRS990/LegalDomicileStateCd | 0 | WI |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MiscellaneousRevenueGrp/ExclusionAmt | 0 | 689 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 689 |
| IRS990/MissionDesc | 0 | CHILD'S FIRST'S MISSION IS TO PROVIDE A SAFE, NURTURING ATMOSPHERE WHERE ALL CHILDREN CAN LEARN THROUGH PLAY IN A CHRISTIAN ENVIRONMENT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 335427 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 375372 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 335427 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 375372 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 2472 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 29896 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 32368 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 5625 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 22120 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 27745 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 2058 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 38024 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 40082 |
| IRS990/OtherExpensesGrp/Desc | 0 | STUDENT MEALS |
| IRS990/OtherExpensesGrp/Desc | 1 | CLASSROOM SUPPLIES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 33222 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 6077 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 33222 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 6077 |
| IRS990/OtherRevenueTotalAmt | 0 | 689 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 99299 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 417122 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 516421 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 9484 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 37936 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 47420 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 372 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 372 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | SAMANTHA ZBIGNIEWICZ |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 624410 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION AND REGISTRATIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 737775 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 737775 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 138572 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 2702 |
| IRS990/PYOtherExpensesAmt | 0 | 114064 |
| IRS990/PYOtherRevenueAmt | 0 | 1794 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 724320 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 64391 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 688933 |
| IRS990/PYTotalExpensesAmt | 0 | 802997 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 867388 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 39945 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 737775 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 241217 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 295826 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 106201 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 138572 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 178410 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 189240 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 88774 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 701197 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 9656 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 2702 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 563 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 56 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 50 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 13027 |
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| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99420 |
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| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
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| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 138572 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 178410 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 189240 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 88774 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 701197 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
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| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 18130 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 31888 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 13758 |
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| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE PREPARED FORM 990 IS REVIEWED BY THE TREASURER AND THE FINANCE COMMITTEE AND IS PRESENTED TO THE MEMBERS OF THE GOVERNING BODY FOR APPROVAL BEFORE THE RETURN IS FILED WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ANNUALLY ALL DIRECTORS AND OFFICERS COMPLETE AND SIGN A STATEMENT THAT PROVIDES INFORMATION REGARDING THEIR INTERESTS AND THOSE OF THEIR FAMILY MEMBERS THAT COULD GIVE RISE TO CONFLICTS. THE MEMBERS OF THE GOVERNING BODY MAKE DETERMINATIONS OF WHETHER A CONFLICT EXISTS AND REVIEW ACTUAL CONFLICTS. ANY PERSON WITH A CONFLICT IS PROHIBITED FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN THE TRANSACTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE INDEPENDENT MEMBERSHIP OF THE GOVERNING BODY ANNUALLY CONDUCTS A PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR AND DETERMINES THE EXECUTIVE DIRECTOR'S COMPENSATION USING DATA ON COMPENSATION PAID BY COMPARABLE ORGANIZATIONS FOR SIMILAR SERVICES. THE GOVERNING BODY'S DISCUSSION AND APPROVAL OF THE EXECUTIVE DIRECTOR'S COMPENSATION IS DOCUMENTED IN THE MINUTES OF THE MEETINGS OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 6622 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 7580 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 381994 |
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| IRS990/TravelGrp/ProgramServicesAmt | 0 | 719 |
| IRS990/TravelGrp/TotalAmt | 0 | 799 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 612 N RANDALL AVE |
| IRS990/USAddress/CityNm | 0 | JANESVILLE |
| IRS990/USAddress/StateAbbreviationCd | 0 | WI |
| IRS990/USAddress/ZIPCd | 0 | 53545 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | CHILDSFIRSTJVL.COM |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SAMANTHA ZBIGNIEWICZ |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6087520743 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CHILD'S FIRST INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CHIL |
| ReturnHeader/Filer/EIN | 0 | 814617064 |
| ReturnHeader/Filer/PhoneNum | 0 | 6087520743 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 612 N RANDALL AVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | JANESVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 53545 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 390974031 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WEGNER CPAS LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 101 E MILWAUKEE STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | JANESVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 53545 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6087564020 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-07 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MIKE HABLEWITZ CPA |
| ReturnHeader/ReturnTs | 0 | 2025-05-14T12:05:09-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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