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        <FormAndLineReferenceDesc>Pt II Ln 10</FormAndLineReferenceDesc>
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        <CurrentYearMinus1Amt>7432</CurrentYearMinus1Amt>
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        <AdministrativeExpensesAmt>368</AdministrativeExpensesAmt>
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        <EndYearBalanceAmt>37594</EndYearBalanceAmt>
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      <EndowmentsHeldUnrelatedOrgInd>true</EndowmentsHeldUnrelatedOrgInd>
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        <BookValueAmt>0</BookValueAmt>
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      <FootnoteTextInd>X</FootnoteTextInd>
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      <InvestmentExpensesNotIncld2Amt>374</InvestmentExpensesNotIncld2Amt>
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        <FormAndLineReferenceDesc>Pt X, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Children First/CIS is exempt from federal income taxes under 501(c)(3) of the Internal Revenue Code. Under the Code, however, income from certain activities not related to the organizations tax-exempt purpose may be subject to taxation as unrelated business income. Children First had no income from unrelated business activities in 2023-24 and was, therefore, not required to file Federal Form 990-T (Exempt Organization Business Income Tax Return). Children First believes that it has appropriate support for all tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt V, Line 4</FormAndLineReferenceDesc>
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        <RecipientCnt>10</RecipientCnt>
        <CashGrantAmt>1800</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>Thrive Asheville</GrantTypeTxt>
        <RecipientCnt>21</RecipientCnt>
        <CashGrantAmt>5250</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="23017509">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Form 990 is reviewed by the Executive and Finance Committees and a complete copy is emailed to all board members prior to filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>The executive director and the board sign a conflict of interest disclosure form asking them to disclose any conflicts they are aware of. The organization has a detailed conflict of interest disclosure form.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization uses the NC Center for Nonprofits salary study.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>Forms 990 are available on the websites of many charity watch organizations, such as Guidestar, and upon request. Form 1023 is available upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The organizations governing documents, conflict of interest policy and financial statements are available to the public upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>