Families First Childcare
Nonprofit profile at a glance
- EIN
- 881847325
- IRS 990 coverage
- 2021–2024
- Forms available
- Form 990 2024
- Location
- Boardman, OR, USA
- Phone
- 5415711265
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Education N.E.C.
Reported finances
- Revenue
- $766,409
- Expenses
- $747,856
- Assets
- $128,283
- Liabilities
- $17,956
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- BRIAN MAAG (PRESIDENT)
People named in this filing
- BRIAN MAAG (PRESIDENT)
- THOMAS FLAHERTY (TREASURER)
- DEBBIE RADIE (SECRETARY)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The purpose of this non-profit corporation shall be 1) to operate one child care center and to be located at boardman, Oregon, or at a location as determined by the board of directors, and 2) to provide a comprehensive educational developmental program for the quality care and education of said children.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 82
- Transparency & Controls: 92
- Accountability: 76
- Sustainability: 36
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 91.7%; rating input score 92
- Program expense ratio: 94%; rating input score 94
- Fundraising efficiency: Limited
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: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 2.4%; rating input score 43; 43rd percentile among comparable filings
- Total-asset coverage ratio: 0.17; rating input score 8; 8th percentile among comparable filings
- Liabilities to assets ratio: 0.14; rating input score 37; 37th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 30.3% per year; rating input score 100; 90th percentile among comparable filings
- Revenue growth: 21.9% per year; rating input score 100; 87th percentile among comparable filings
- Asset growth: -21.3% per year; rating input score 0; 2nd percentile among comparable filings
Details
- Where the money goes: 91.7% of revenue deployed · 94% of spending went to programs
- Governance: 3 of 3 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $703K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 3 filed schedules · includes major donors
- Filing history: 4 filing years from 2021 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- High — Sustainability: Total-asset coverage ratio scored 8/100.
- Moderate — Sustainability: Operating margin scored 43/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 37/100.