Children First Inc

Analysis

Children First Inc is a registered charity in United States, based in Bozeman, MT. It received its IRS tax-exemption ruling in May 1994, 32 years ago. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, Children First Inc reported income of $178k and spending of $243k, spending 137% of what it took in. Across the 5 years on record, from December 2019 to December 2023, income grew from $173k to $178k (+2.9%), an average of +0.7% a year. The sharpest change came in the year to December 2021, when income rose by 54%. Over the whole period it spent 84% of the income it received.

Among 72,936 United States charities whose main cause is other charitable purposes and that reported income, Children First Inc sits at the 50th percentile: it is larger than about 50% of them. Against every charity in United States with reported income it ranks in the 51st percentile, and in the 50th percentile within MT. Charities of a similar size with the same main cause include Conquistadore Historical Foundation Inc ($178k), Emergency Food Aid in Southbury ($178k) and Laramie Amateur Hockey Club Inc ($178k).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 49% and program service revenue 11% of the total. Compensation of current officers, directors and key employees was $53k (22% of expenses). Other salaries and wages came to $36k. At year end it held assets of $2.7m against liabilities of $14k, net assets of $2.7m. It reported 3 employees.