Kids First Center
Kids First Center: Strong Program Spending, but Declining Assets and Transparency Gaps
EIN: 222993035 · Scarborough, ME · Updated: 2026-04-04
| Metric | Value |
|---|---|
| Total Revenue | $438K |
| Total Expenses | $393K |
| Program Spending | 85% |
| Net Assets | $85K |
| Transparency Score | 75/100 |
Is Kids First Center Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Kids First Center directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Kids First Center
Kids First Center (EIN: 222993035) is a nonprofit organization based in Scarborough, ME. The organization reported total revenue of $438K and total assets of $125K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Kids First Center's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Kids First Center is a small nonprofit that has been operating for 36 years, with 13 years of IRS 990 filings on record (2012–2023). Revenue has grown at a compound annual rate of 0.9%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $382K |
| Total Expenses | $393K |
| Surplus / Deficit | $-10,836 |
| Total Assets | $126K |
| Total Liabilities | $42K |
| Net Assets | $85K |
| Operating Margin | -2.8% |
| Debt-to-Asset Ratio | 33.1% |
| Months of Reserves | 3.9 months |
Financial Health Grade: B
In 2023, Kids First Center reported a deficit of $11K with expenses exceeding revenue, holds 3.9 months of operating reserves (adequate), has a debt-to-asset ratio of 33.1% (moderate leverage).
Financial Trends
Over 13 years of filings (2012–2023), Kids First Center's revenue has grown at a compound annual growth rate (CAGR) of 0.9%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +11.2% | -7.4% | -49.7% |
| 2022 | -15.3% | +2.6% | +6.0% |
| 2021 | +27.1% | +3.6% | -8.1% |
| 2020 | -13.2% | -20.9% | -19.8% |
| 2019 | +9.7% | +19.7% | -25.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| IRS Ruling Date | 1990 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Kids First Center with a Mission Score of 75 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, Kids First Center 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.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $11K, with expenses exceeding revenue.
- Debt-to-asset ratio: 33.1%.
Executive Compensation Analysis
Executive compensation is not reported in the provided data, suggesting it is below the IRS reporting threshold for key employees, which is generally a positive indicator for smaller nonprofits.
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 Kids First Center's IRS 990 filings:
- Total assets have shown a consistent decline from $517,185 in 2017 to $124,746 in 2023.
- The organization has consistently reported net losses (expenses exceeding revenue) in recent years, including a $10,836 loss in 2023 and a $80,713 loss in 2022.
- The 'nt' (nonprofit type) field is missing from the provided data, making it difficult to fully assess their mission alignment with industry standards.
Strengths
The following positive indicators were identified for Kids First Center:
- A high percentage of expenses are allocated to programs (estimated 85%), indicating a strong focus on their mission.
- The organization has maintained operations for several years despite financial challenges, demonstrating resilience.
- Revenue has shown some stability, with 2023 revenue at $438,396, comparable to previous years.
Frequently Asked Questions about Kids First Center
Is Kids First Center a legitimate charity?
Kids First Center (EIN: 222993035) is a registered tax-exempt nonprofit based in Maine. Our AI analysis gives it a Mission Score of 75/100. It has 13 years of IRS 990 filings on record. Total revenue: $438K. 3 red flags identified. 3 strengths noted. Financial health grade: B.
How does Kids First Center spend its money?
Kids First Center directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Kids First Center tax-deductible?
Kids First Center is registered as a tax-exempt nonprofit (EIN: 222993035). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Kids First Center's spending goes to programs?
Kids First Center directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is Kids First Center located?
Kids First Center is headquartered in Scarborough, Maine and files with the IRS under EIN 222993035.
How many years of IRS 990 filings does Kids First Center have?
Kids First Center has 13 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 $438K in total revenue.
What does Kids First Center do?
Kids First Center is a nonprofit organization in the Unknown sector, located in Scarborough, Maine. It is classified under NTEE code Unknown.
How much revenue does Kids First Center have?
Kids First Center reported total revenue of $438,396. Based on 13 IRS 990 filings on record.
What are Kids First Center's total assets?
Kids First Center holds total assets of $124,746 as reported in IRS 990 filings.
Where is Kids First Center located?
Kids First Center is based in Scarborough, Maine.
What is Kids First Center's EIN?
Kids First Center's Employer Identification Number (EIN) is 222993035. This is the unique tax ID assigned by the IRS for tax-exempt organizations.
What type of nonprofit is Kids First Center?
Kids First Center is classified under NTEE code Unknown (Unknown).
Is Kids First Center a registered 501(c)(3)?
Kids First Center appears in IRS records (EIN: 222993035). Check the IRS Tax Exempt Organization Search for the most current determination letter status.
Does Kids First Center file IRS Form 990?
Yes, Kids First Center has 13 IRS Form 990 filings on record. The most recent covers tax period 202312.
What was Kids First Center's revenue in 2023?
In the 202312 filing period, Kids First Center reported total revenue of $382,497, total expenses of $393,333, and net assets of $126,455.
Is Kids First Center's revenue growing or declining?
Kids First Center's revenue is growing. Revenue went from $343,915 (202212) to $382,497 (202312), a +11.2% change. Based on 13 filings on record.
What is Kids First Center's most recent 990 filing?
The most recent IRS Form 990 filing for Kids First Center covers tax period 202312. It shows revenue of $382,497, expenses of $393,333, total assets of $126,455, and liabilities of $41,833.
How much does Kids First Center spend on programs vs administration?
Based on IRS 990 analysis, Kids First Center allocates approximately 85% of expenses to program services, 10% to administrative costs, and 5% to fundraising. This indicates strong program focus.
Is Kids First Center a trustworthy charity?
Based on AI analysis of IRS 990 data, Kids First Center appears trustworthy. Mission Score: 75/100 (Good). 3 red flags identified. 3 strengths noted.
What are the red flags for Kids First Center?
The following concerns were identified: Total assets have shown a consistent decline from $517,185 in 2017 to $124,746 in 2023.. The organization has consistently reported net losses (expenses exceeding revenue) in recent years, including a $10,836 loss in 2023 and a $80,713 loss in 2022.. The 'nt' (nonprofit type) field is missing from the provided data, making it difficult to fully assess their mission alignment with industry standards.. These flags are based on automated analysis of IRS 990 public filings and should be verified independently.
What are Kids First Center's strengths?
Positive indicators for Kids First Center include: A high percentage of expenses are allocated to programs (estimated 85%), indicating a strong focus on their mission.. The organization has maintained operations for several years despite financial challenges, demonstrating resilience.. Revenue has shown some stability, with 2023 revenue at $438,396, comparable to previous years.. These findings are derived from AI analysis of the organization's financial filings.
How does Kids First Center compensate executives?
Executive compensation is not reported in the provided data, suggesting it is below the IRS reporting threshold for key employees, which is generally a positive indicator for smaller nonprofits. Executive compensation data is sourced from IRS 990 filings, which require disclosure of officer, director, and key employee pay.
Given the consistent net losses and declining assets, what is the organization's long-term financial sustainability strategy?
The provided data indicates a trend of expenses exceeding revenue and a significant reduction in assets. Without further information on strategic financial planning, it's unclear how the organization plans to address these trends to ensure long-term viability.
How does Kids First Center measure and report the impact of its programs, especially given the high program spending?
While the organization dedicates a large portion of its budget to programs, the available data does not include specific metrics or reports detailing the outcomes and impact of these programs. This information would be crucial for assessing effectiveness.
Filing History
IRS 990 filing history for Kids First Center showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2012–2023), Kids First Center's revenue has grown by 10.8%, moving from $345K to $382K. Total assets decreased by 57.1% over the same period, from $295K to $126K. Total functional expenses rose by 11.4%, from $353K to $393K. In its most recent filing year (2023), Kids First Center reported a deficit of $11K, with expenses exceeding revenue. The organization holds $42K in liabilities against $126K in assets (debt-to-asset ratio: 33.1%), resulting in net assets of $85K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $382K | $393K | $126K | $42K | — | — |
| 2022 | $344K | $425K | $251K | $164K | — | View 990 |
| 2021 | $406K | $414K | $237K | $48K | — | View 990 |
| 2020 | $319K | $399K | $258K | $79K | — | — |
| 2019 | $368K | $505K | $322K | $63K | — | View 990 |
| 2018 | $335K | $422K | $432K | $50K | — | View 990 |
| 2017 | $372K | $222K | $517K | $37K | — | View 990 |
| 2017 | $391K | $356K | $350K | $28K | — | View 990 |
| 2016 | $378K | $378K | $297K | $25K | — | View 990 |
| 2015 | $368K | $375K | $315K | $33K | — | — |
| 2014 | $348K | $355K | $319K | $29K | — | View 990 |
| 2013 | $364K | $354K | $308K | $26K | — | View 990 |
| 2012 | $345K | $353K | $295K | $39K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $382K, expenses of $393K, and assets of $126K (revenue +11.2% year-over-year).
- 2022: Revenue of $344K, expenses of $425K, and assets of $251K (revenue -15.3% year-over-year).
- 2021: Revenue of $406K, expenses of $414K, and assets of $237K (revenue +27.1% year-over-year).
- 2020: Revenue of $319K, expenses of $399K, and assets of $258K (revenue -13.2% year-over-year).
- 2019: Revenue of $368K, expenses of $505K, and assets of $322K (revenue +9.7% year-over-year).
- 2018: Revenue of $335K, expenses of $422K, and assets of $432K (revenue -9.7% year-over-year).
- 2017: Revenue of $372K, expenses of $222K, and assets of $517K (revenue -5.0% year-over-year).
- 2017: Revenue of $391K, expenses of $356K, and assets of $350K (revenue +3.4% year-over-year).
- 2016: Revenue of $378K, expenses of $378K, and assets of $297K (revenue +2.8% year-over-year).
- 2015: Revenue of $368K, expenses of $375K, and assets of $315K (revenue +5.9% year-over-year).
- 2014: Revenue of $348K, expenses of $355K, and assets of $319K (revenue -4.5% year-over-year).
- 2013: Revenue of $364K, expenses of $354K, and assets of $308K (revenue +5.5% year-over-year).
- 2012: Revenue of $345K, expenses of $353K, and assets of $295K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Kids First Center:
Data Sources and Methodology
This transparency report for Kids First Center 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.