Children First Foundation

Nonprofit profile at a glance

EIN
364742470
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Mesa, AZ, USA
Phone
4804613200
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nonmonetary Support N.E.C.

Reported finances

Revenue
$468,557
Expenses
$522,278
Assets
$82,068
Liabilities
$50,852

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

Leadership & pay

6 people listed

Executive titles in this filing

  • YOVHANE METCALFE (INTERIM CEO/DIRECTOR FROM 12/17/24)
  • TRAVIS REID (PRESIDENT UNTIL 12/17/24)

Highest reported compensation

  • YOVHANE METCALFE (INTERIM CEO/DIRECTOR FROM 12/17/24): $268,373 total reported compensation
  • CODY JOHNSON (SECRETARY/TREASURER UNTIL 09/01/24): $167,999 total reported compensation

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

Overview

Mission

Children first foundation inspires the motivation to learn by engaging students as critical thinkers, problem solvers, and active citizens they strive to serve the whole child by providing hope, fostering strength, and facilitating self-determination.

What it reported doing in 2024

The children first foundation had another successful year in fy25. The foundation had one fundraising events a golf tournament. Proceeds from the event support childrens educational and well-being needs. The foundation provided much needed goods and services such as shoes, clothing, food, and school supplies for underserved children in our community.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 73% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 75
  • Accountability: 72
  • Sustainability: 16
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 91.3%; rating input score 91
  • Fundraising efficiency: $14.27 raised per $1 spent on fundraising; rating input score 49; 49th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.8%; rating input score 100; 60th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 18th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -11.5%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.16; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0.62; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 17.6%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 9.6% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 9.5% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 9.8% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 91.3% of spending went to programs
  • Governance: 2 of 3 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $477K in reported program spending
  • Leadership: top reported pay $268K · 6 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 25 of 25 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 3 filed related-organization links
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 49/100.
  • High — Sustainability: Operating margin scored 21/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.