2024-04-15T12:44:37-05:00 2023-05-31 HORSEY BUCKNER & HEFFLER LLP 4548 MARKET ST STE 219 PHILADELPHIA PA 19139 990 2022-06-01 232137461 Children First PA % DONNA COOPER CHIL 2155635848 990 Spring Garden Street SUITE 600 Philadelphia PA 19123 Donna Cooper Executive Director 2155635848 2024-02-14 true Donna Cooper 999009999 MICHAEL G HORSEY CPA P01045518 2675708550 2023-02-14 2022 2023-04-26 12:10:37Z Donna Cooper 990 Spring Garden Street SUITE 600 Philadelphia PA 19123 5958790 false X www.childrenfirstpa.org X 1980 PA SUMMARY SEE SCHEDULE O 29 29 29 350 0 4489316 5888195 0 0 43772 70595 178644 0 4711732 5958790 121349 0 0 0 2238097 2364173 0 0 343848 1337002 2073877 3696448 4438050 1015284 1520740 6927359 7776018 1196091 558444 5731268 7217574 X SEE SCHEDULE O false false 3808558 5900585 SEE SCHEDULE O 3808558 true true false true false false false false false false true false false true true true true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true X 16 0 true 29 true false false false false false true true false false false false false false false false false X 29 29 false false false false false false true true true false false false false false false false DONNA COOPER 2155635848 990 SPRING GARDEN STREET 2ND FLR Philadelphia PA 19123 Donna Cooper Executive Director 40.0 0.0 X 160000 0 0 Casandra Dominguez Board Member 0.5 0.0 X 0 0 0 Renee Hughes Board Member 0.5 0.0 X 0 0 0 Phil Jaurique Board Member 0.5 0.0 X 0 0 0 Ken Klothen Board Member 0.5 0.0 X 0 0 0 Kurt Kolakaukas Board Member 0.5 0.0 X 0 0 0 Mike Ranck Board Member 0.5 0.0 X 0 0 0 Ann Rosewater Board Member 0.5 0.0 X 0 0 0 Darren Smith Board Member 0.5 0.0 X 0 0 0 JAVIER SUAREZ SECRETARY 0.5 0.0 X 0 0 0 LINDSAY ALBRIGHT BOARD MEMBER 0.5 0.0 X 0 0 0 RAFI CAVE BOARD MEMBER 0.5 0.0 X 0 0 0 AHAVIAH GLASER BOARD MEMBER 0.5 0.0 X 0 0 0 IRA GOLDSTEIN BOARD MEMBER 0.5 0.0 X 0 0 0 LEANN HART BOARD MEMBER 0.5 0.0 X 0 0 0 DIEGO MATAMOROS BOARD MEMBER 0.5 0.0 X 0 0 0 TERESA MAUPIN-WARD BOARD MEMBER 0.5 0.0 X 0 0 0 STACI SCOTT BOARD MEMBER 0.5 0.0 X 0 0 0 JEFF SPARAGANA BOARD MEMBER 0.5 0.0 X 0 0 0 LATI SPENCE BOARD MEMBER 0.5 0.0 X 0 0 0 JOHN TAYLOR BOARD MEMBER 0.5 0.0 X 0 0 0 RENEE TURCHI BOARD MEMBER 0.5 0.0 X 0 0 0 JOHN F WHITE JR BOARD MEMBER 0.5 0.0 X 0 0 0 MELODY WRIGHT BOARD MEMBER 0.5 0.0 X 0 0 0 Garry Maddox BOARD MEMBER 0.5 0.0 X 0 0 0 John Summers President 0.5 0.0 X 0 0 0 Estelle Richman Vice President 0.5 0.0 X 0 0 0 Frances Sheehan Treasurer 0.5 0.0 X 0 0 0 160000 0 0 7 false true false Adamson Associates 3714 Hamilton St PHILADELPHIA PA 19104 Financial Management 110450 Shanee Garner 5211 Webster Street PHILADELPHIA PA 19143 Program management 104692 5 570827 229332 5088036 5888195 0 70595 70595 0 0 0 0 0 0 0 58205 0 0 0 0 0 0 0 0 0 5958790 70595 0 0 0 0 160000 160000 0 1802330 1527604 137363 137363 0 252598 217234 17682 17682 149245 128351 10447 10447 0 0 22000 18920 1540 1540 0 0 0 0 7811 6717 547 547 87784 75494 6145 6145 0 0 93937 80785 6576 6576 36732 31590 2571 2571 0 29923 25734 2094 2095 0 0 6439 5537 451 451 7760 6674 543 543 OUTSIDE SERVICES 1267268 1089850 88709 88709 EQUIPMENT RENTAL 21531 18517 1507 1507 SPECIAL PROJECTS 244765 244765 TECHNOLOGY/TELEPHONE 71942 61870 5036 5036 175985 108914 4433 62638 4438050 3808558 285644 343848 2596898 2878378 0 0 1529984 1638368 0 0 0 0 0 0 0 0 0 0 16672 5236 41581 13796 5461 27785 1535892 1536983 0 0 0 0 0 0 1242452 1689268 6927359 7776018 155234 109429 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1040857 449015 1196091 558444 X 1932703 2231162 3798565 4986412 5731268 7217574 6927359 7776018 1520740 -34434 X false true true false X 1416388 3435594 3390432 4489316 5888195 18619925 0 0 1416388 3435594 3390432 4489316 5888195 18619925 0 18619925 34255 35337 26299 32792 70595 199278 0 0 18819203 0.98941 0.89670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false true 84400 false true true true 12000 false 96400 false SCHEDULEC, PARTIV ADDITIONAL INFORMATION A. CHILDREN FIRST BOARD MEMBERS ARE GENERALLY ENCOURAGED TO CONTACT STATE LEGISLATORS, CITY AND COUNTY REPRESENTATIVES, AND THE GOVERNOR WERE ENOCOURAGED TO EXPRESS THEIR VIEWS ON LEGISLATION IMPACTING CHILDREN AND FAMILIES. B. ON A VERY LIMITED STAFF MEMBERS DIRECTLY COMMUNICATED WITH LEGISLATORS ABOUT LEGISLATION IMPACTING CHILDREN ON ISSUES RELATED TO K-12 EDUCATION, EARLY CHILDHOOD EDUCATION, CHILDREN'S HEALTH AND JUVENILE JUSTICE. THESE DISCUSSION ACCOUNT FOR LESS THAN TWO PERCENT OF THE TOTAL STAFF TIME. C. N/A D. CHILDREN FIRST EMAILED A LIST OF 36,000 SUPPORTERS, 10 TIMES TO ENCOURAGE SUPPORTERS TO EXPRESS THEIR VIEWS ON LEGISLATION IMPACTING CHILDREN AND FAMILIES. ALL OF THE NAMES ON THESE EMAIL LISTS ARE VOLUNTEERS WHO SIGN UP TO RECEIVE OUR ALERTS. NO FUNDS WERE SPENT TO BUILD THIS LIST. E. N/A F. N/A G. CHILDREN FIRST STAFF REGULARLY CONTACT STATE LEGISLATORS, CITY AND COUNTY REPRESENTATIVES, AND THE GOVERNOR TO EDUCATE THEM ON ISSUES IMPACTING CHILDREN AND FAMILIES. STAFF PROVIDE BRIEFINGS, ATTEND MEETINGS, AND PROVIDE TESTIMONY AT HEARINGS. 41581 13796 27785 27785 PLEDGES RECEIVABLE NET OF CURR 1438893 OPERATING LEASE RIGHT OF USE 236663 DEPOSITS 13712 1689268 0 ACCRUED SALARIES AND VACATION 147862 CURRENT PORTION OF OPERATING LEASE 98793 FISCAL SPONSORSHIP PAYABLE 15344 LONG TERM -OPERATING LEASE OBLIGATIONS 187016 449015 5958790 5958790 5958790 4438050 4438050 4438050 Part X- FIN 48 FOOTNOTE THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501 (c)(3) AND APPLICABLE STATE LAW. THE ACCOUTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. IF THE ORGANIZATION WERE TO INCUR ANY INCOME TAX LIABILITY IN THE FUTURE, INTEREST ON ANY INCOME TAX LIABILITY WOULD BE REPORTED AS INTEREST EXPENSE, AND PENALTIES ON ANY INCOME TAX WOULD BE REPORTED AS INCOME TAXES. THERE ARE NO UNREGONIZED TAX BENEFITS IDENTIFIED OR RECORDED AS INCOME TAXES. THERE ARE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES AS OF AND FOR THE YEARS ENDED MAY 31, 2023 AND 2022. THE ORGANIZATION'S FORMS 990 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. PART XI, LINE 2D REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SPECIAL EVENT EXPENSES $58,205 PART XII, LINE 2D EXPENSE AMOUNTS INCLUDED IN FINANCIAL - OTHER SPECIAL EVENT EXPENSES $58,205 SPECIAL EVENT 229332 229332 58205 0 229332 229332 58205 58205 171127 Donna Cooper Executive Director 160000 160000 Form 990 - ORGANIZATIONS MISSION OR SIGNIFICANT ACTIVITIES CHILDREN FIRST IS THE GREATER PHILADELPHIA REGION'S LEADING CHILD ADVOCACY ORGANIZATION. ITS MISSION IS TO IMPROVE THE LIVES OF LOW-INCOME CHILDREN AND CHILDREN OF COLOR BY ANALYZING THE OBSTACLES TO OPPORTUNITY, PROPOSING SOUND SOLUTIONS THAT IMPROVE LIFE OUTCOMES, AND WORKING WITH PUBLIC OFFICIALS TO PUT SOLUTIONS IN PLACE. CHILDREN FIRST FOCUSES ON THE NEEDS OF THE WHOLE CHILD BY DOCUMENTING THE UNMET NEEDS OF CHILDREN OF COLOR AND LOW-INCOME CHILDREN, PROFFERING SOUND SOLUTIONS THAT ADDRESS RACIAL INEQUITIES AND PRODUCE OPPORTUNITY FOR ALL CHILDREN AND BUILDING PUBLIC SUPPORT TO ENACT THESE SOLUTIONS. OUR WORK AFECTS A CHILD'S DEVELOPMENT, HEALTH AND WELL-BEING FROM THE MOMENT THEY ARE BORN TO ADULTHOOD IN RESPONSE TO COVID, CHILDREN FIRST OPENED THE DOOR TO CRITICALLY NEEDED EMERGENCY SUPPORTS BY SIMPLIFYING AND TRANSLATING GOVERNMENT OUTREACH MATERIALS INTO 18 LANGUAGES AND WORKING WITH PARTNERS IN THE IMMIGRANT-SERVING COMMUNITY TO ENSURE THESE RESOURCES WERE TAPPED FOR CHILDREN. TO SUPPORT STUDENT LEARNING DURING COVID, CHILDREN FIRST PRODUCED A CATALOUGE OF VIRTUAL ARTS EDUCATION LESSONS DEVELOPED TO ENSURE ARTS WERE PART OF THE VIRTUAL SCHOOL DAY FOR CHILDREN ACROSS THE REGION. FURTHER, CHILDREN FIRST CAMPAIGNED ON BEHALF OF CHILD CARE PROVIDERS SO THEY WERE ASSURED OF THE PUBLIC FUNDS TO REMAIN OPEN THROUGHOUT THE CRISIS SO THAT PARENTS COULD CONTINUE TO WORK OR CHILDREN CONTINUE TO LEARN. CHILDREN FIRST LED THE EFFORT TO PROVIDE ADDITIONAL STATE FUNDING TO THE 100 POOREST SCHOOL DISTRICTS IN THE STATE ENSURING FUNDS WERE AVAILABLE TO STEM THE COVID LEARNING LOSS. CHILDREN FIRST ALSO BUILT SUPPORT FOR THE CREATION OF A NEW PUBLIC OFFICE FOCUSED ON PROTECTING CHILDREN FROM PHYSICAL AND MENTAL HARM WHEN THEY ARE FORCED TO LIVE IN INSTITUTIONS. RECOGNIZING THAT PUTTING SMART POLICES IN THE PLACE TAKES TIME, CHILDREN FIRST SERVED THE IMMEDIATE NEEDS OF CHILDREN IN SOUTHEASTERN PENNSYLVANIA WHERE THERE ARE QUANATIFIABLE GAPS, SPECIFICALLY IN ACCESS TO VISION AND DENTAL CARE, AS WELL AS ENTROLLMENT IN HEALTH INSURANCE. DURING COVID, OUR HEALTHCARE EXPERTISE WAS INVALUABLE. IN SPITE OF THE MASSIVE SHUTDOWN, MORE THAN 1,000 CHILDREN HAD THEIR EYES EXAMINED AND RECIEVED, IF NEEDED, TWO FREE PAIRS OF GLASSES. ADDITIONALLY, NEARLY 500 CHILDREN HAD MUCH NEEDED FREE, IN-PERSON DENTAL SCREENING EXAMS WITH FOLLOW-UP VISITS FOR THE MORE SERIOUS CASES. NEARLY ALL OF THESE CHILDREN WERE WITHOUT HEALTH INSURANCE TO AFFORDABLY COVER THESE CRITICAL SERVICES. CHILDREN FIRST SUCCESSFULLY CLOSED THIS IMPORTANT HEALTHCARE GAP FOR 700 CHILDREN ENROLLING THEM IN PUBLIC HEALTH INSURANCE AND/OR NAVIGATING HURDLES TO ACCESSING CARE OF COVERAGE. CHILDREN FIRST ALSO RELEASED WIDELY HAILED PROPOSALS FOR ESTABLISHING NEW ACCOUNTABILITY SYSTEMS FOR IMPROVING EQUITY IN PUBLIC SCHOOLS SO THAT STUDENTS OF COLOR ARE ASSURED THE RESOURCES AND OPPORTUNITIES THEY NEED TO SUCCEED. CHILDREN FIRST ALSO ADVANCED POLICY SOLUTIONS FOR THE OVERSIGHT OF CYBER AND TRADITIONAL CHARTER SCHOOLS IN PENNSYLVANIA. ADDITIONAL PROPOSALS AIMED AT REDUCING THE INCIDENCE OF CHILDHOOD LEAD POISONING WERE ADOPTED DUE TO CHILDREN FIRST'S ADVOCACY IN DELAWARE AND PHILADELPHIA COUNTIES. NASCENT STATEWIDE EFFORTS ARE ALREADY SHOWING PROMISE. CHILDREN FIRST POLICY REFORMS HAVE REAL POTENTIAL TO BOOST CHILD OUTCOMES AND SAVE TAXPAYERS MILLIONS IN AVOIDABLE COSTS. IN SUM, CHILDREN FIRST'S CONTRIBUTIONS TO THE LIVES OF CHILDREN WERE MATCHED 157:1 BY INCREASES IN SERVICES AND RESOURCES FROM THE FEDERAL, STATE AND LOCAL GOVERNMENT AS A RESULT OF THE ADVOCACY EFFORTS LED BY, AND SUPPORTED BY, CHILDREN FIRST. SPCIFIALLY, WE ARE PROUD OF THE $300 MILLION INCREASE IN FUNDINGFOR PUBLIC SCHOOLS, $146 MILLION FOR EXPANSION OF PRE-K AND SUPPORT FOR CHILDCARE AND $500,000 TO ESTABLISH THE OFFICE OF YOUTH OMBUDPERSON. FORM 990 - MISSION STATEMENT - PART III -1 Children First improves the lives and life chances of our region's low-income, Black, and Hispanic children by advocating for the building blocks of opportunity - equitable access to high-quality early education, sound health care, effective public schools, as well as dependency and delinquency systems that heal children. We work with and organize parents, youth, and concerned citizens to advance these fundamental requirements of a more just society and for a better future. FORM 990, PART VI, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE 990 IS REVIEWED IN DRAFT FORM BY THE BOARD OF DIRECTORS MEETINGS. FORM 990, PART VI, LINE 12C -ENFORCEMENT OF CONFLICTS POLICY ENFORCEMENT OF CONFLICTS POLICY IS REVIEWED AT THE BOARD OF DIRECTORS MEETINGS. FORM 990, PART VI, LINE 15A - COMPENSATION PROCESS FOR TOP OFFICIAL THE BOARD REVIEWED SALARIES OF SIMILAR ORGANIZATIONS IN THE AREA WHEN DETERMINING COMPENSATION OF UPPER MANAGEMENT AND KEY EMPLOYEES FORM 990, PART VI, LINE 15B - COMPENSATION PROCESS FOR OFFICERS THE BOARD REVIEWED SALARIES OF SIMILAR ORGANIZATIONS IN THE AREA WHEN DETERMINING COMPENSATION OF UPPER MANAGEMENT AND KEY EMPLOYEES. FORM 990, PART VI, LINE 19 - GOVERNING DOCUMENTS DISCLOSURE EXPLANATION THE 990 IS REVIEWED IN DRAFT FORM BY THE BOARD OF DIRECTORS BEFORE THE 990 IS FILED. FORM 990, PART XI, LINE 9 - OTHER CHANGES IN NET ASSETS EXPLANATION Special Events Expense $58,205 Special Events Expense -$58,205