CHILD'S FIRST INC

EIN: 814617064 501(c)(3) Human Services

JANESVILLE, WI

Total Revenue
$927,305
Total Expenses
$808,454
Total Assets
$500,455
Net Assets
$494,223
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2016
Legal Domicile
WI
Principal Officer
SAMANTHA ZBIGNIEWICZ
Phone
6087520743
Tax Period
2025-01-01 to 2025-12-31

CHILD'S FIRST INC, founded in 2016, is a small nonprofit in the Human Services sector that reported $927K in total revenue in fiscal year 2025. Revenue grew 9% year-over-year, indicating healthy expansion. Expenses of $808K left a modest 13% surplus.

Mission

CHILD'S FIRST'S MISSION IS TO PROVIDE A SAFE, NURTURING ATMOSPHERE WHERE ALL CHILDREN CAN LEARN THROUGH PLAY IN A CHRISTIAN ENVIRONMENT.

Program Service Accomplishments

Program 1
Expenses: $661,353 Revenue: $794,650

CHILD'S FIRST OFFERS A HIGH QUALITY, SAFE AND NURTURING LEARNING ENVIRONMENT FOR FAMILIES WHO WORK OR ARE LOOKING FOR A JUMP START TO THEIR CHILD'S EDUCATION. WE HAD ON AVERAGE 75 CHILDREN ENROLLED...

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CHILD'S FIRST OFFERS A HIGH QUALITY, SAFE AND NURTURING LEARNING ENVIRONMENT FOR FAMILIES WHO WORK OR ARE LOOKING FOR A JUMP START TO THEIR CHILD'S EDUCATION. WE HAD ON AVERAGE 75 CHILDREN ENROLLED IN THE BUILDING IN 2025. CHILD'S FIRST WORKS IN PARTNERSHIP WITH THE JANESVILLE SCHOOL DISTRICT TO OFFER A HIGH QUALITY, SAFE AND PRE-SCHOOL P4J PROGRAM FOR 4-YEAR-OLDS IN JANESVILLE.

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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 $120,201
Program Service Revenue $794,650
Investment Income $12,230
Other Revenue $224
TOTAL REVENUE $927,305

Expense Breakdown

Grants Paid $0
Salaries & Benefits $687,996
Fundraising Expenses $0
Program Expenses $661,353
Other Expenses $120,458
TOTAL EXPENSES $808,454

Year-over-Year Comparison

2025 2024 Change
Revenue $927,305 $854,321 +0.1%
Expenses $808,454 $814,376 0.0%
Net Income $118,851 $39,945 +2.0%
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

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Liquidity & Cash Position

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Governance

Voting Members
7
Independent Members
7
Employees
46
Volunteers
8

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
4
$63,134
Total Directors
8
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
ELIZABETH EVANS CHAIR 1.00
Officer Director
$0 $0 $0
KATHY RICHARDS VICE CHAIR 1.00
Officer Director
$0 $0 $0
MARGARET DRINKWATER TREASURER 1.00
Officer Director
$0 $0 $0
KRISTI REUTER DIRECTOR 1.00
Director
$0 $0 $0
JAMES GALLUP DIRECTOR 1.00
Director
$0 $0 $0
AMY GOIKE DIRECTOR 1.00
Director
$0 $0 $0
HEATHER MILLER DIRECTOR (SINCE NOVEMBER) 1.00
Director
$0 $0 $0
KATHY SCHULTA DIRECTOR (THRU OCTOBER) 1.00
Director
$0 $0 $0
SAMANTHA ZBIGNIEWICZ EXECUTIVE DIRECTOR 40.00
Officer
$50,959 $12,175 $63,134
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 $927,305 $808,454 $500,455 $118,851
2024 $854,321 $814,376 $381,994 $39,945
2023 $867,388 $802,997 $343,007 $64,391
2022 $870,594 $811,844 $279,247 $58,750
2021 $841,818 $727,623 $218,449 $114,195
2020 $583,516 $605,776 $116,614 $-22,260
2019 $675,625 $653,256 $117,885 $22,369
2018 $617,050 $581,058 $102,664 $35,992
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