2025-04-15T22:07:46-05:00 2024-05-31 HORSEY BUCKNER & HEFFLER LLP 4548 MARKET ST STE 219 PHILADELPHIA PA 19139 990 2023-06-01 232137461 Children First PA % DONNA COOPER CHIL 2155635848 990 Spring Garden St Ste 600 Philadelphia PA 19123 Donna Cooper Executive Director 2155635848 2025-03-25 true true MICHAEL G HORSEY CPA P01045518 2675708550 2025-04-15 2023 2025-03-06 01:10:19Z Donna Cooper 990 Spring Garden St Ste 600 Philadelphia PA 19123 4496312 false X www.childrenfirstpa.org X 1980 PA SUMMARY 28 28 32 350 0 5888195 4392661 0 0 70595 103651 0 0 5958790 4496312 0 0 0 0 2364173 2783950 0 0 404904 2073877 2442108 4438050 5226058 1520740 -729746 7776018 7138357 558444 470345 7217574 6668012 SEE SCHEDULE O false false 4484790 4427772 SEE SCHEDULE O 4484790 true true false true false false false false false false true false false true true false 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 false X 143 0 true 32 true false false false false false true true false false false false false false false false X 28 28 false false false false false false true true true false false true true true true true true true true false PA X X X DONNA COOPER 2155635848 990 SPRING GARDEN STREET 2ND FLR Philadelphia PA 19123 DONNA COOPER EXECUTIVE DIRECTOR 40.0 0.0 X 154269 0 0 ESTELLE RICHMAN Vice President 0.5 0.0 X X 0 0 0 FRANCES SHEEHAN 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 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 PRESIDENT 0.5 0.0 X X 0 0 0 LINDSAY ALBRIGHT VICE PRESIDENT 0.5 0.0 X X 0 0 0 IRA GOLDSTEIN TREASURER 0.5 0.0 X 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 STACI SCOTT BOARD MEMBER 0.5 0.0 X 0 0 0 LATI SPENCE SECRETARY 0.5 0.0 X 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 MELODY WRIGHT BOARD MEMBER 0.5 0.0 X 0 0 0 SAUMYA AYYAGARI BOARD MEMBER 0.5 0.0 X 0 0 0 DONNA FIELDS BOARD MEMBER 0.5 0.0 X 0 0 0 PHIL FITZGERALD BOARD MEMBER 0.5 0.0 X 0 0 0 MARSHA GERDES BOARD MEMBER 0.5 0.0 X 0 0 0 HAVI GLASER BOARD MEMBER 0.5 0.0 X 0 0 0 LISA PANEPINTO BOARD MEMBER 0.5 0.0 X 0 0 0 SHAVON SAVAGE BOARD MEMBER 0.5 0.0 X 0 0 0 H LYNN STARR BOARD MEMBER 0.5 0.0 X 0 0 0 JOHN SUMMERS BOARD MEMBER 0.5 0.0 X 0 0 0 154269 0 0 1 false true false CREATIVE ENGAGEMENT LAB 275 W 27TH STREET EUGENE OR 97405 MANAGMENT SERVICES 241538 1 779825 224838 3387998 4392661 0 103651 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4496312 0 0 0 0 0 0 2310756 1987250 161753 161753 0 297449 255805 20822 20822 175745 151141 12302 12302 0 0 25905 22279 1813 1813 0 0 0 0 9196 7908 644 644 103373 88899 7238 7236 0 0 110615 95129 7742 7744 43254 37200 3027 3027 0 35237 30303 2467 2467 0 0 7581 6519 531 531 9137 7859 639 639 OUTSIDE SERVICES 1492280 1283360 104460 104460 EQUIPMENT RENTAL 25355 21805 1775 1775 SPECIAL PROJECTS 288225 288225 TECHNOLOGY/TELEPHONE 84715 72855 5930 5930 207235 128253 5221 73761 5226058 4484790 336364 404904 2878378 2644254 0 0 1638368 1766761 0 0 0 0 0 0 0 0 0 0 5236 0 45267 20796 27785 24471 1536983 1759151 0 0 0 0 0 0 1689268 943720 7776018 7138357 109429 130520 0 0 0 0 0 0 0 0 0 0 0 0 0 0 449015 339825 558444 470345 X 2231162 2561193 4986412 4106819 7217574 6668012 7776018 7138357 -729746 180184 X false true X true false X 3435594 3390432 4489316 5888195 4392661 21596198 0 0 3435594 3390432 4489316 5888195 4392661 21596198 0 21596198 35337 26299 32792 70595 103651 268674 0 0 21864872 0.98771 0.98941 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false true 2000 false false true 28166 true 12352 false 42518 false SCHEDULE C, 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 17,000 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. H. CHILDREN FIRST HOLD PERIODIC RALLIES AND PUBLIC EVENTS TO SPEAK OUT ON ISSUES IMPACTING CHILDREN AND FAMILIES. LIMITED FUNDS ARE SPENT ORGANIZING SUCH RALLIES AND PUBLIC EVENTS. 45267 20796 24471 24471 PLEDGES RECEIVABLE NET OF CURR 592138 OPERATING LEASE RIGHT OF USE 137870 DEPOSITS 13712 CONTRACTS AND OTHER RECEIVABLE 200000 943720 0 ACCRUED SALARIES AND VACATION 116216 CURRENT PORTION OF OPERATING L 96938 FISCAL SPONSORSHIP PAYABLE 36593 LONG TERM -OPERATING LEASE OBL 90078 339825 4496312 4496312 4496312 5226058 5226058 5226058 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, 2024 AND 2023. THE ORGANIZATION'S FORMS 990 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. SPECIAL EVENT 224838 224838 68540 0 224838 224838 68540 68540 156298 X false false false DONNA COOPER EXECUTIVE DIRECTOR EXECUTIVE DIRECTOR 154269 154269 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. AFTER A LANDMARK STATE COURT DECISION ON SCHOOL FUNDING EQUITY DECLARED THE PA STATE EDUCATION FUNDING FORMULA UNCONSTITUTIONAL, AND FOUND THAT IT LEFT POOR DISTRICTS INSUFFICIENTLY FUNDED, CHILDREN FIRST STRATEGICALLY EXERTED THE NECESSARY PRESSURE TO PRODUCE BIPARTISAN CONSENSUS FOR A HISTORY-BREAKING $1.1 BILLION SCHOOL FUNDING INCREASE THAT PUTS LOW-INCOME STUDENTS FIRST. THERE'S NO DISPUTING THAT THE EARLIEST YEARS OF LIFE PRESENT THE MOST PROMISE FOR NURTURING HEALTHY, VIBRANT MINDS. THAT'S WHY THE STATE DOLLARS FOR GREAT PRE-K PROGRAMS THAT HELP 67,000 CHILDREN THRIVE ARE SO IMPORTANT. YET LAWMAKER INTEREST IN PRE-K HAS WANED SINCE THE PANDEMIC AND CUTS TO PRE-K WERE PLANNED FOR THE STATE BUDGET. IN RESPONSE, CHILDREN FIRST SOUNDED THE ALARM AND IN JUST THREE MONTHS ORGANIZED THOUSANDS OF PARENTS AND EARLY LEARNING PROGRAM STAFF TO SEND LETTERS, ATTEND PUBLIC EVENTS, AND REMIND THEIR STATE LAWMAKERS OF THE BENEFITS OF PRE-K. CHILDREN ADVOCACY WAS THE REASON THAT STATE LAWMAKERS SHIFTED FROM A POSITION OF LIKELY CUTTING PRE-K TO A $15 MILLION INCREASE. THE COVID PANDEMIC UNCOVERED THE DEPTHS OF DESPAIR AMONG YOUTH, AND IT ALSO MADE THINGS WORSE. IN FACT, 40% OF CHILDREN PRESENTING IN AN EMERGENCY ROOM FOR ATTEMPTED SUICIDE HAD NEVER SEEN A MENTAL HEALTH PROFESSIONAL BEFORE TRYING TO TAKE THEIR OWN LIFE. AND THE PLEAS FOR HELP FROM CAREGIVERS AND YOUTH WHO'VE KNOCKED ON THE DOORS OF MENTAL HEALTH CARE SYSTEMS ONLY TO HAVE THEM SLAMMED IN THEIR FACES CONVINCED US TO ACT. CHIDLREN FIRST LEARNED FROM CAREGIVERS, YOUTH, AND MENTAL HEALTH PRACTITIONERS THE ROOT CAUSES OF LACK OF ACCESS TO CARE AND CRAFTED WITH THEM AN AMBITIOUS MENTAL HEALTH POLICY AGENDA TO SOLVE THE PROBLEM. THE RESULTS OF THIS EXHAUSTIVE RESEARCH AND OUR AMBITIOUS POLICY AGENDA ARE ENCAPSULATED IN TWO GROUNDBREAKING REPORTS, OPTIMIZING MEDICAID TO IMPROVE CHILD AND YOUTH MENTAL HEALTH IN PA AND STATE EXAMPLES OF MEDICAID OPTIMIZATION FOR CHILD AND YOUTH MENTAL HEALTH IN ALIGNMENT WITH RECOMMENDATIONS FOR PA. OUR INSIGHTFUL RESEARCH IS RALLYING LAWMAKERS, PRACTITIONERS, PUBLIC OFFICIALS, AND CAREGIVERS TO FOCUS ON SOLUTIONS AND REMOVE BARRIERS TO MENTAL HEALTH SERVICES. WHEN CHILDREN FIRST LEARNED THAT HIGH SCHOOL STUDENTS WERE SIDELINED FROM ATTENDING HIGH SCHOOL TRADE OR SKILLS PROGRAMS BECAUSE THE STATE WAS DECADES BEHIND ON INVESTING IN THESE PROGRAMS, WE CRAFTED A WINNING STRATEGY TO MOVE THINGS IN THE RIGHT DIRECTION. STAFF QUIETLY MET WITH KEY POLICYMAKERS WE KNEW SHARED OUR GOAL OF GIVING MORE HIGH SCHOOL STUDENTS THE CHANCE TO LEARN REAL WORLD SKILLS BEFORE THEY GRADUATE AND GAVE THEM THE INFORMATION THEY NEEDED TO WIN SUPPORT FROM THEIR COLLEAGUES FOR MORE RESOURCES. THE RESULT: $30 MILLION MORE FOR THESE SCHOOLS, THE LARGEST INCREASE FOR TECHNICAL HIGH SCHOOL EDUCATION IN A QUARTER OF A CENTURY. 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 MORE THAN 200:1 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 $1.1 BILLION INCREASE IN FUNDINGFOR PUBLIC SCHOOLS, THE $15 MILLION IN STATE FUNDING FOR EXPANSION OF PRE-K AND SUPPORT FOR CHILDCARE, AND $30 MILLION INCREASE IN FUNDING FOR CAREER TECHNICAL EDUACATION. 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.