2025-04-24T09:06:31-05:00 2024-06-30 420714325 RSM US LLP 30 S Wacker Dr Ste 3300 Chicago IL 60606 990 2023-07-01 851075023 First Five Action Fund FIRS 2027300943 50 F Street NW 740 Washington DC 20001 Sarah Rittling President 3124531952 2025-04-21 1 1 Rebekuh Eley P01247672 3126343400 2025-04-21 2023 2025-03-06 01:10:19Z Sarah Rittling 710 8th Street NE Washington DC 20005 1947753 0 X www.firstfiveaction.org X 2020 DC Through education activities, issue advocacy, and lobbying at the federal level, FFAF works to sustain and expand federal-level support for early care and education (ECE), and identify and advance new and innovative ways to increase access to high-quality ECE for children from under-resourced communities. 5 4 0 4 0 0 505639 1947753 0 0 0 0 0 0 505639 1947753 0 0 0 0 0 0 0 0 65373 769309 1087975 769309 1087975 -263670 859778 1910993 3038612 70398 338239 1840595 2700373 X Through education activities, issue advocacy, and lobbying at the federal level, FFAF works to sustain and expand federal-level support for early care and education (ECE), and identify and advance new and innovative ways to increase access to high-quality ECE for children from under-resourced communities. 0 0 545107 0 0 The First Five Action Fund (FFAF) was founded in 2020 to advocate for high-quality early childhood education in America. FFAF's mission is to ensure all children from birth through age five have equal access to affordable, comprehensive, high-quality care and education to support their healthy development and help them achieve their full potential in school and life. FFAF plans to expand federal support for all early learning and care opportunities for children from birth through age five, focused first on serving those children most-at-risk. 545107 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 X 5 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 DC X Diana Rauner 3124531962 33 W Monroe Street Suite 1200 Chicago IL 60603 Sarah Rittling President 1.00 37.50 X X 0 278582 73600 Diana Rauner Treasurer 1.00 37.50 X X 0 0 0 Kelly King Dibble Director 1.00 1.00 X 0 0 0 Libby Doggett Director 1.00 0.00 X 0 0 0 Kevin Madden Director 1.00 0.00 X 0 0 0 0 278582 73600 0 0 1 0 Precision Strategies LLC 901 New York Ave NW Suite 930 Washington DC 20001 Government Relations Services 220000 S-3 Group LLC 418 C Street NE Washington DC 20002 Government Relations Services 204500 2 1947753 1947753 1947753 0 0 0 X 134054 68681 65373 14145 14145 16833 16833 232500 232500 332374 125413 206961 343750 343750 373 373 3022 3022 7117 7117 3807 146 3661 1087975 545107 477495 65373 1196767 3038612 714226 0 1910993 3038612 48930 271835 21468 66404 70398 338239 X 1126377 2700373 714218 0 1840595 2700373 1910993 3038612 859778 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 Due to Start Early 66404 66404 X 1947753 0 1947753 0 1947753 1087975 0 1087975 0 1087975 Part X, Line 2: FFAF is exempt from income tax under Internal Revenue Code (IRC) section 501(c)(4), though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the IRC. FFAF has processes presently in place to ensure the maintenance of its tax-exempt status, to identify and report unrelated income, to determine its filing and tax obligations in jurisdictions for which it has nexus, and to identify and evaluate other matters that may be considered tax positions. FFAF did not have taxable income and did not pay taxes during 2024 and 2023. The accounting standard on accounting for uncertainty in income taxes provides guidance for how uncertain tax positions should be recognized, measured, disclosed and presented in the financial statements. This requires the evaluation of tax positions taken or expected to be taken in the course of preparing tax returns to determine whether the tax positions are more likely than not of being sustained when challenged or when examined by the applicable tax authority. Tax positions not deemed to meet the more likely than not threshold would be recorded as a tax benefit or expense and liability in the current year. Management has determined there are no material uncertain income tax positions for the years ended June 30, 2024 and June 30, 2023. 0 0 0 0 0 0 0 0 0 Sarah Rittling President 0 278582 0 0 0 0 0 17953 0 55647 0 352182 0 0 Part I, Line 3 Establish Compensation of the President: First Five Action Fund's top management official's compensation is handled by a related organization, Start Early. This related organization used the following methods to establish the compensation of the organization's President: compensation committee, independent compensation consultant, Form 990 of other organizations, compensation survey or study, and approval by the Board or compensation committee. Form 990, Part VI, Section B, line 11b The Form 990 is prepared by a national public accounting firm. The Board of Directors receives the draft Form 990 prior to its electronic filing with the IRS. Form 990, Part VI, Section B, line 12c The director or key employee is obligated to disclose any conflict of interest. The executive committee reviews and votes on recommendations to the Board regarding the conflict of interest. The full Board takes action on the recommendations. The minutes of the meeting are disclosed to the full Board membership. Form 990, Part VI, Section C, line 19 Organization's policy regarding making certain documents public: The financial statements, governing documents, and conflict of interest policy are available upon request. Form 990, Part IX, line 11g Consulting Fees: Program service expenses 125,413. Management and general expenses 0. Fundraising expenses 0. Total expenses 125,413. Administrative Fees: Program service expenses 0. Management and general expenses 14,210. Fundraising expenses 0. Total expenses 14,210. Other Professional Fees: Program service expenses 0. Management and general expenses 192,751. Fundraising expenses 0. Total expenses 192,751. Start Early 33 W Monroe Street Suite 1200 Chicago IL 60603 363186328 Education IL 501(c)(3) Line 7 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 Schedule R, Part II, column (g): FFAF is a new organization where currently the majority of the board is an officer, director or employee of Start Early. It is anticipated in the near future, the majority of the board will be comprised of members from the community and not affiliated with Start Early. At that time, Start Early will no longer control FFAF.