CHILDREN FIRST OF CLEVELAND

EIN: 341684136 501(c)(3) Human Services

CLEVELAND, OH

Total Revenue
$652,038
Total Expenses
$659,457
Total Assets
$435,668
Net Assets
$435,668
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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year
1990
Legal Domicile
OH
Principal Officer
JOAN HAMM
Phone
2167874530
Tax Period
2025-01-01 to 2025-12-31

CHILDREN FIRST OF CLEVELAND, founded in 1990, is a small nonprofit in the Human Services sector that reported $652K in total revenue in fiscal year 2025. Revenue decreased 12% compared to the prior year.

Mission

TO PROVIDE SAFE HEALTHY CHILDCARE FOR WORKING PARENTS

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $647,982
Investment Income $4,056
Other Revenue $0
TOTAL REVENUE $652,038

Expense Breakdown

Grants Paid $0
Salaries & Benefits $598,022
Fundraising Expenses $0
Program Expenses $517,945
Other Expenses $61,435
TOTAL EXPENSES $659,457

Year-over-Year Comparison

2025 2024 Change
Revenue $652,038 $744,666 -0.1%
Expenses $659,457 $718,134 -0.1%
Net Income $-7,419 $26,532 -1.3%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
7
Independent Members
N/A
Employees
20
Volunteers
N/A

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
1
$875
Total Directors
1
$875
Key Employees
3
$32,740
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
TONYA SORRELL EMPLOYEE 040.00
Key Emp
$31,865 $0 $31,865
JOAN HAMM EXECUTIVE DIRECTOR 040.00
Officer Director Key Emp
$875 $0 $875
MICHELLE DAVIS EMPLOYEE 040.00
Key Emp
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $652,038 $659,457 $435,668 $-7,419
2024 No data No data No data No data
2023 $666,094 $614,025 $416,555 $52,069
2022 $709,389 $654,287 $364,486 $55,102
2021 $514,353 $513,116 $309,384 $1,237
2020 $675,683 $576,013 $308,147 $99,670
2018 $571,481 $538,796 $79,298 $32,685
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