Child First Authority Inc

Nonprofit profile at a glance

EIN
521992391
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Baltimore, MD, USA
Phone
4103678520
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services N.E.C.

Official website

Reported finances

Revenue
$3,724,283
Expenses
$3,511,956
Assets
$2,132,714
Liabilities
$414,131

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • OJEDA HALL (EXECUTIVE DIRECTOR)

Highest reported compensation

  • GAYL BROOKS (DEPUTY DIRECTOR): $136,358 total reported compensation
  • OJEDA HALL (EXECUTIVE DIRECTOR): $127,788 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of child first is to develop youth and strengthen families by providing high quality community schools, after-school and summer learning programs that promote academic achievement, social and emotional well-being, and parent leadership.

What it reported doing in 2024

Out-of-school time (ost) programming at child first authority is a research-informed strategy that extends learning beyond the school day, providing safe and enriching environments where students grow academically, socially, and emotionally. Ost programs reinforce classroom learning while offering opportunities for exploration, skill-building, and youth development.at child first authority, ost programs serve as a structured platform for coordinating academic support, enrichment, and student engagement in alignment with school-day goals. Programs are designed to address barriers to success such as learning loss, limited access to enrichment, and lack of safe afterschool options. Each site is led by a program coordinator who manages daily operations, supports staff, and uses data to guide planning and improvement. Additional site leadership positions include an academic coordinator who is responsible for implementing and supporting all component of the academic portion of the program, along with a parent investment coordinator who cultivates relationships with parents and strengthens family engagement.core components include academic enrichment, youth development and leadership, arts and cultural experiences, health and wellness, and family engagement. Through strong partnerships with schools and community organizations, students gain access to hands-on learning, mentorship, and opportunities to build new skills.by providing consistent and supportive spaces during out-of-school hours, ost programs improve attendance, strengthen academic performance, and promote positive youth outcomes while advancing equity in historically underserved communities.

Operating model

Revenue model
Donor-supported. 87% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76%; rating input score 76
  • Program expense ratio: 80.6%; rating input score 81
  • Fundraising efficiency: $96.72 raised per $1 spent on fundraising; rating input score 86; 86th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.7%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 0.61; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 7.5%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: 2.4% per year; rating input score 100; 24th percentile among comparable filings
  • Revenue growth: 2.9% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: 12.5% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 76% of revenue deployed · 80.6% of spending went to programs
  • Governance: 12 of 12 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $2.8M in reported program spending
  • Leadership: top reported pay $136K · 14 people listed
  • Consistency: 34 of 34 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 13 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • Review — Sustainability: Operating margin scored 53/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.