Civic Intelligence

Children Family Intervention Respite

EIN 91-1992541 • 501(c)3 • Spokane Valley, WA

Profile

Children first therapy provides the highest quality early intervention services for children birth to three with developmental delays and disabilities through our unique integrated preschool therapy program. Our family-centered approach ensures that we also serve the child's care givers by providing resource coordination and hands-on training for the continuation of therapy and progress at home.

2510 N Pines Road Ste 3Spokane Valley, WA 99206

childrenfirstspokane.org

Siviq Scores

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

Liabilities / Assets

76th percentile

0.34x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

67th percentile

0.21x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

49th percentile

3.8%

Higher net margin than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

69th percentile

$104,600

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

86th percentile

34%

Faster asset growth than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

69th percentile

22%

Faster revenue growth than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$1,258,944

Up $361,373 (+40%) from 2022

Liabilities

Up

$266,365

Up $207,332 (+351%) from 2022

Net Assets

Up

$992,579

Up $154,041 (+18%) from 2022

Operations
Liabilities / Revenue67th percentileNet Margin49th percentile

Revenue

Up

$1,833,989

Up $279,801 (+18%) from 2022

Expenses

Up

$1,679,948

Up $308,101 (+22%) from 2022

Net Income

Down

$154,041

Down $28,300 (-16%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth86th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $80,385Liabilities 2011: $14,462Net Assets 2011: $65,9232011Assets 2012: $62,996Liabilities 2012: $12,207Net Assets 2012: $50,7892012Assets 2013: $29,794Liabilities 2013: $14,954Net Assets 2013: $14,8402013Assets 2014: $104,394Liabilities 2014: $17,119Net Assets 2014: $87,2752014Assets 2015: $135,810Liabilities 2015: $23,738Net Assets 2015: $112,0722015Assets 2016: $148,945Liabilities 2016: $29,958Net Assets 2016: $118,9872016Assets 2017: $170,908Liabilities 2017: $28,679Net Assets 2017: $142,2292017Assets 2018: $340,836Liabilities 2018: $25,696Net Assets 2018: $315,1402018Assets 2019: $390,917Liabilities 2019: $128,759Net Assets 2019: $262,1582019Assets 2020: $607,654Liabilities 2020: $45,283Net Assets 2020: $562,3712020Assets 2021: $704,641Liabilities 2021: $48,444Net Assets 2021: $656,1972021Assets 2022: $897,571Liabilities 2022: $59,033Net Assets 2022: $838,5382022Assets 2023: $1,258,944Liabilities 2023: $266,365Net Assets 2023: $992,5792023

Highlighted filing

2023

Assets$1,258,944
Liabilities$266,365
Net Assets$992,579
Open 2023 Filing

Operations Trend

Revenue Growth69th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $291,143Expenses 2011: $268,118Net Income 2011: $23,0252011Expenses 2012: $271,1732012Expenses 2013: $295,2782013Revenue 2014: $392,531Expenses 2014: $320,096Net Income 2014: $72,4352014Revenue 2015: $416,953Expenses 2015: $392,156Net Income 2015: $24,7972015Revenue 2016: $475,640Expenses 2016: $468,723Net Income 2016: $6,9172016Revenue 2017: $512,948Expenses 2017: $489,706Net Income 2017: $23,2422017Revenue 2018: $602,501Expenses 2018: $429,590Net Income 2018: $172,9112018Revenue 2019: $602,014Expenses 2019: $654,996Net Income 2019: -$52,9822019Revenue 2020: $928,579Expenses 2020: $851,000Net Income 2020: $77,5792020Revenue 2021: $1,242,630Expenses 2021: $1,148,804Net Income 2021: $93,8262021Revenue 2022: $1,554,188Expenses 2022: $1,371,847Net Income 2022: $182,3412022Revenue 2023: $1,833,989Expenses 2023: $1,679,948Net Income 2023: $154,0412023

Highlighted filing

2023

Revenue$1,833,989
Expenses$1,679,948
Net Income$154,041
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$1,258,944
Liabilities
$266,365
Net assets
$992,579
Revenue
$1,833,989
Expenses
$1,679,948
Net income
$154,041
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.26$0.27$0.99$1.83$1.68$0.15
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.06$0.84$1.55$1.37$0.18
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.05$0.66$1.24$1.15$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.61$0.05$0.56$0.93$0.85$0.08
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.13$0.26$0.60$0.65$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.03$0.32$0.60$0.43$0.17
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.03$0.14$0.51$0.49$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.15$0.03$0.12$0.48$0.47$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.14$0.02$0.11$0.42$0.39$0.02
2014Summary only. Only limited summary data is available for this year.$0.10$0.02$0.09$0.39$0.32$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.01$0.01$0.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.01$0.05$0.27
2011Summary only. Only limited summary data is available for this year.$0.08$0.01$0.07$0.29$0.27$0.02
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Apr 19, 2023
Return Version
2021v4.0
Gross Receipts
$1,554,188
Mission and Program Overview

Mission

To provide quality early intervention services for children birth to three with developmenetal delays and disabilities through a unique integrated preschool therapy program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$165,553$625,225▲ $459,672
Savings and Temporary Cash Investments$206,162$207,225▲ $1,063
Land, Buildings, and Equipment, Net$38,597$60,553▲ $21,956
Accounts Receivable$292,597$2,836▼ $289,761
Prepaid Expenses and Deferred Charges$1,732$1,732→ $0
Total Assets$704,641$897,571▲ $192,930
Liabilities
Accounts Payable and Accrued Expenses$48,444$59,033▲ $10,589
Total Liabilities$48,444$59,033▲ $10,589
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$656,197$838,538▲ $182,341
Total Net Assets Fund Balance$656,197$838,538▲ $182,341
Total Liabilities and Net Assets / Fund Balance$704,641$897,571▲ $192,930

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$60,553$57,223$117,776
Compensation and Service Providers
Top Officer Pay69th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Diane SaggauTreasurer/fiFT$72,098$3,573$75,671
Nichole BergamExecutive DiFT$73,420-$73,420

Board Members and Trustees

NameTitle
Jacob StenderPresident
Becky NappiMember
Carly MooreMember
Kathy BlairMember
Nadine BurgessVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,367,076
Program Service Revenue
$185,946
Investment Income
$1,068
Other Revenue
$98
All Other Contributions
$37,062
Change in Net Assets
$182,341

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,554,188
Total Revenue per Audited Statements
$1,554,188
Total Revenue per Form 990
$1,554,188
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,118,121
Other Expenses$253,726
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$808,334$12,755-$821,089
Current Officers, Directors, Trustees, and Key Employees$70,653$86,005-$156,658
Payroll Taxes$87,167$9,794-$96,961
Occupancy$72,856$2,555-$75,411
Office Expenses$35,106$9,594-$44,700
Other Employee Benefits$39,028$4,385-$43,413
Fees for Services Other$5,011$27,417-$32,428
Other Expenses$7,204$22,775-$29,979
Fees for Services Accounting-$16,350-$16,350
Conferences and Meetings$12,588--$12,588
Travel$11,058--$11,058
Advertising$8,443--$8,443
Depreciation Depletion$7,542$638-$8,180
Insurance$4,123$3,685-$7,808
All Other Expenses-$6,781-$6,781
Total Functional Expenses$1,169,113$202,734$0$1,371,847

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,371,847
Total Expenses per Audited Statements$1,371,847
Total Expenses per Form 990$1,371,847
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Mary HughesFamilyEmploymentNo$48,350
Courtney BradfordFamilyEmploymentNo$20,584
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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, Page 6, Part VI, Line 11B

“A copy of the 990 is provided to the treasurer/finance director who reviews the form, schedules and related attachments. Any comments or questions are addressed with the preparer and a final draft is presented to the board of directors who then approve the 990. Once management is satisfied with the 990, the treasurer/finance director signs the form 8879-eo authorizing the preparer to e-file the return.”

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

“All compensation is reviewed by the board of directors. Any significant changes for any staff member including the executive director and/or top management must be approved by the board.”

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

“See form 990, part vi, line 15a.”

Form 990, Page 6, Part VI, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Children Family Intervention
EIN
91-1992541
Phone
5093155711
Address
2510 N PINES ROAD STE 3, SPOKANE VALLEY, WA 99206
Doing Business As
Children First Therapy

Signing Officer

Name
Diane Saggau
Title
Treasurer/finance
Phone
5093155711
Signed
2023-04-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nichole Bergam
Formed
1999
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
5
Employees
22
Volunteers
2

Preparer

Firm
Dingus Zarecor & Associates Pllc
Address
12015 E MAIN AVE, SPOKANE VALLEY, WA 99206
Preparer
Thomas Dingus
Phone
5092420874
Supplemental Narrative

Additional Explanations

Form 990, Part III

“In this preschool group, children receive their weekly therapies while learning traditional preschool concepts and methods alongside their typically developing peers. In-home therapy sessions are one of the best ways for a child to learn and receive therapy in their own natural environment. Total number of children enrolled throughout the year was 1,510 with 243 unduplicated children served.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization is a not-for-profit organization that is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and is classified by the internal revenue service as other than a private foundation. Accordingly, no provision for income tax is necessary. The organization evaluates uncertain tax positions whereby the effect of the uncertainty would be recorded if the outcome was considered probable and reasonably estimable. As of june 30, 2022 and 2021, the organization had no uncertain tax positions requiring accrual.”

Raw XML AppendixShowing 400 of 428 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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IRS990/ReportOtherLiabilitiesInd0false
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt010593
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 143
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01112560
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0835762
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0540011
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01785
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0286
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt04513
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt057977
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. ACCORDINGLY, NO PROVISION FOR INCOME TAX IS NECESSARY. THE ORGANIZATION EVALUATES UNCERTAIN TAX POSITIONS WHEREBY THE EFFECT OF THE UNCERTAINTY WOULD BE RECORDED IF THE OUTCOME WAS CONSIDERED PROBABLE AND REASONABLY ESTIMABLE. AS OF JUNE 30, 2022 AND 2021, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0MARY HUGHES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1COURTNEY BRADFORD
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IN THIS PRESCHOOL GROUP, CHILDREN RECEIVE THEIR WEEKLY THERAPIES WHILE LEARNING TRADITIONAL PRESCHOOL CONCEPTS AND METHODS ALONGSIDE THEIR TYPICALLY DEVELOPING PEERS. IN-HOME THERAPY SESSIONS ARE ONE OF THE BEST WAYS FOR A CHILD TO LEARN AND RECEIVE THERAPY IN THEIR OWN NATURAL ENVIRONMENT. TOTAL NUMBER OF CHILDREN ENROLLED THROUGHOUT THE YEAR WAS 1,510 WITH 243 UNDUPLICATED CHILDREN SERVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE 990 IS PROVIDED TO THE TREASURER/FINANCE DIRECTOR WHO REVIEWS THE FORM, SCHEDULES AND RELATED ATTACHMENTS. ANY COMMENTS OR QUESTIONS ARE ADDRESSED WITH THE PREPARER AND A FINAL DRAFT IS PRESENTED TO THE BOARD OF DIRECTORS WHO THEN APPROVE THE 990. ONCE MANAGEMENT IS SATISFIED WITH THE 990, THE TREASURER/FINANCE DIRECTOR SIGNS THE FORM 8879-EO AUTHORIZING THE PREPARER TO E-FILE THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS. ANY SIGNIFICANT CHANGES FOR ANY STAFF MEMBER INCLUDING THE EXECUTIVE DIRECTOR AND/OR TOP MANAGEMENT MUST BE APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SEE FORM 990, PART VI, LINE 15A.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/USAddress/AddressLine1Txt02510 N PINES ROAD STE 3
IRS990/USAddress/CityNm0SPOKANE VALLEY
IRS990/USAddress/StateAbbreviationCd0WA
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DIANE SAGGAU

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