Community First

Community First frequently operates at a deficit, with expenses often exceeding revenue, though executive compensation remains at zero.

EIN: 134225298 · Delta, UT · NTEE: O50 · Updated: 2026-03-28

$71KRevenue

$28KAssets

70/100Mission Score (Good)

O50

About Community First

Community First (EIN: 134225298) is a nonprofit organization based in Delta, UT, classified under NTEE code O50. The organization reported total revenue of $71K and total assets of $28K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Community First's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Community First demonstrates a mixed financial picture over the past decade. While the organization has consistently filed its IRS 990 forms, indicating a commitment to transparency, its financial health shows some volatility. In the most recent period (202312), the organization reported expenses of $103,477 exceeding its revenue of $87,372, leading to a deficit. This trend of expenses often outpacing revenue is visible in several years, such as 202212 ($90,655 expenses vs. $70,735 revenue) and 201812 ($80,175 expenses vs. $45,185 revenue). 

The organization's assets have fluctuated, decreasing from $63,282 in 202212 to $43,757 in 202312, which could be a concern if the trend continues. However, liabilities remain very low, at $1,282 in 202312, suggesting good management of debt. The consistent reporting of 0% officer compensation across all filings indicates that executive pay is not a drain on resources, which is a positive sign for spending efficiency. Without a detailed breakdown of expenses (program, administrative, fundraising) from the provided data, a precise assessment of spending efficiency is challenging, but the lack of officer compensation is a strong indicator of fiscal prudence at the leadership level.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Community First with a Mission Score of 70 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 10%
programs: 85%
fundraising: 5%

According to IRS 990 filings, Community First allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

Executive compensation has consistently been reported as 0% across all available filings, indicating that the organization's leadership is not drawing a salary, which is highly unusual for an organization with annual revenues typically ranging from $70,000 to over $100,000.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Community First's IRS 990 filings:

Frequent operating deficits (e.g., 202312: $87,372 revenue vs. $103,477 expenses)
Declining assets in recent years (from $78,761 in 202112 to $43,757 in 202312)
Revenue volatility, making consistent financial planning challenging

Strengths

The following positive indicators were identified for Community First:

Consistent IRS 990 filing history, indicating transparency
Zero officer compensation reported across all filings, suggesting efficient use of funds at the leadership level
Very low liabilities, demonstrating strong debt management

Frequently Asked Questions about Community First

Is Community First financially stable?

Community First's financial stability is questionable, as it has frequently reported expenses exceeding revenue, notably in 202312 ($103,477 expenses vs. $87,372 revenue) and 202212 ($90,655 expenses vs. $70,735 revenue). While assets have fluctuated, the consistent deficits suggest potential long-term sustainability challenges if not addressed.

How does Community First manage its liabilities?

Community First manages its liabilities very well, consistently reporting extremely low liability figures. For example, in 202312, liabilities were only $1,282, and in several prior years, they were even lower, indicating a strong ability to avoid debt.

What is the trend in Community First's assets?

Community First's assets have fluctuated significantly over the years. They peaked at $78,761 in 202112 but have since declined to $43,757 in 202312, after being $63,282 in 202212. This downward trend in recent years warrants closer examination.

Is the organization transparent with its finances?

Yes, Community First appears transparent, as evidenced by its consistent filing of 13 IRS 990 forms, including the most recent period 202312. This regular reporting allows for public scrutiny of its financial activities.

Filing History

IRS 990 filing history for Community First showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Community First's revenue has grown by 27.3%, moving from $69K to $87K. Total assets increased by 11.9% over the same period, from $39K to $44K. Total functional expenses rose by 64.1%, from $63K to $103K. In its most recent filing year (2023), Community First reported a deficit of $16K, with expenses exceeding revenue. The organization holds $1K in liabilities against $44K in assets (debt-to-asset ratio: 2.9%), resulting in net assets of $42K.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$87K	$103K	$44K	$1K	—	—
2022	$71K	$91K	$63K	$5K	—	View 990
2021	$107K	$89K	$79K	$261	—	—
2020	$76K	$51K	$61K	$113	—	View 990
2019	$84K	$79K	$36K	$113	—	View 990
2018	$45K	$80K	$28K	$0	—	View 990
2017	$118K	$113K	$63K	$72	—	View 990
2016	$112K	$116K	$58K	$71	—	View 990
2015	$119K	$114K	$63K	$71	—	View 990
2014	$80K	$66K	$59K	$72	—	View 990
2013	$66K	$67K	$45K	$461	—	View 990
2012	$96K	$90K	$45K	$364	—	View 990
2011	$69K	$63K	$39K	$1K	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $87K, expenses of $103K, and assets of $44K (revenue +23.5% year-over-year).
2022: Revenue of $71K, expenses of $91K, and assets of $63K (revenue -33.7% year-over-year).
2021: Revenue of $107K, expenses of $89K, and assets of $79K (revenue +41.2% year-over-year).
2020: Revenue of $76K, expenses of $51K, and assets of $61K (revenue -10.6% year-over-year).
2019: Revenue of $84K, expenses of $79K, and assets of $36K (revenue +86.9% year-over-year).
2018: Revenue of $45K, expenses of $80K, and assets of $28K (revenue -61.8% year-over-year).
2017: Revenue of $118K, expenses of $113K, and assets of $63K (revenue +6.0% year-over-year).
2016: Revenue of $112K, expenses of $116K, and assets of $58K (revenue -5.8% year-over-year).
2015: Revenue of $119K, expenses of $114K, and assets of $63K (revenue +47.9% year-over-year).
2014: Revenue of $80K, expenses of $66K, and assets of $59K (revenue +21.2% year-over-year).
2013: Revenue of $66K, expenses of $67K, and assets of $45K (revenue -31.4% year-over-year).
2012: Revenue of $96K, expenses of $90K, and assets of $45K (revenue +40.6% year-over-year).
2011: Revenue of $69K, expenses of $63K, and assets of $39K.

Data Sources and Methodology

This transparency report for Community 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.