Children First
EIN: 421422676 · Sioux City, IA · NTEE: E42
| Metric | Value |
|---|---|
| Total Revenue | $37K |
| Total Expenses | $37K |
| Net Assets | $1K |
Is Children First Legit?
Insufficient Data
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
About Children First
Children First (EIN: 421422676) is a nonprofit organization based in Sioux City, IA, classified under NTEE code E42. The organization reported total revenue of $37K and total assets of $1K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Children First's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Children First is a micro nonprofit that has been operating for 32 years, with 6 years of IRS 990 filings on record (2017–2023). Revenue has grown at a compound annual rate of -0.1%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $37K |
| Total Expenses | $37K |
| Surplus / Deficit | +$860 |
| Total Assets | $1K |
| Net Assets | $1K |
| Operating Margin | 2.3% |
| Months of Reserves | 0.3 months |
Financial Health Grade: A
In 2023, Children First reported a surplus of $860 with revenue exceeding expenses, holds 0.3 months of operating reserves (limited).
Financial Trends
Over 6 years of filings (2017–2023), Children First's revenue has declined at a compound annual growth rate (CAGR) of -0.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +42.9% | +26.9% | +577.2% |
| 2022 | -21.0% | -7.0% | -94.6% |
| 2021 | -1.2% | -8.5% | +326.8% |
| 2019 | +30.5% | +33.6% | -30.3% |
| 2018 | -31.7% | -31.8% | +69.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2100 |
| IRS Ruling Date | 1994 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Analysis Pending
AI enrichment for Children First has not yet been completed. Basic IRS 990 data is shown below. Check back later for a full transparency report including a Mission Score, spending breakdown, executive compensation analysis, and red flags assessment.
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Children First with a Mission Score of 0 out of 100 (Very Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $860, with revenue exceeding expenses.
Frequently Asked Questions about Children First
Is Children First a legitimate charity?
Children First (EIN: 421422676) is a registered tax-exempt nonprofit based in Iowa. It has 6 years of IRS 990 filings on record. Total revenue: $37K. No red flags identified. Financial health grade: A.
How does Children First spend its money?
Children First reported $37K in total revenue in IRS 990 filings. 6 years of filing data available. Revenue exceeded expenses in the most recent year. Review the full spending breakdown on NonprofitSpending.
Are donations to Children First tax-deductible?
Children First is registered as a tax-exempt nonprofit (EIN: 421422676). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is Children First located?
Children First is headquartered in Sioux City, Iowa and files with the IRS under EIN 421422676. It is classified under NTEE code E42.
How many years of IRS 990 filings does Children First have?
Children First has 6 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $37K in total revenue.
Filing History
IRS 990 filing history for Children First showing financial trends over 6 years of public records:
Over 6 years of IRS 990 filings (2017–2023), Children First's revenue has declined by 0.7%, moving from $38K to $37K. Total assets increased by 83.5% over the same period, from $550 to $1K. Total functional expenses fell by 1.6%, from $37K to $37K. In its most recent filing year (2023), Children First reported a surplus of $860, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $37K | $37K | $1K | $0 | — | — |
| 2022 | $26K | $29K | $149 | $0 | — | View 990 |
| 2021 | $33K | $31K | $3K | $0 | — | View 990 |
| 2019 | $34K | $34K | $650 | $0 | — | View 990 |
| 2018 | $26K | $25K | $932 | $0 | — | View 990 |
| 2017 | $38K | $37K | $550 | $0 | — | — |
Year-by-Year Financial Summary
- 2023: Revenue of $37K, expenses of $37K, and assets of $1K (revenue +42.9% year-over-year).
- 2022: Revenue of $26K, expenses of $29K, and assets of $149 (revenue -21.0% year-over-year).
- 2021: Revenue of $33K, expenses of $31K, and assets of $3K (revenue -1.2% year-over-year).
- 2019: Revenue of $34K, expenses of $34K, and assets of $650 (revenue +30.5% year-over-year).
- 2018: Revenue of $26K, expenses of $25K, and assets of $932 (revenue -31.7% year-over-year).
- 2017: Revenue of $38K, expenses of $37K, and assets of $550.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Children First:
Data Sources and Methodology
This transparency report for Children First is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.