CHILDREN FIRST (EIN 816013668) - Form 990 Financial Analysis & Trantor Score

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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

1995

Legal Domicile

Principal Officer

JEANNE BUCHER

Phone

4065878442

Tax Period

2025-01-01 to 2025-12-31

CHILDREN FIRST, founded in 1995, is a small nonprofit that reported $139K in total revenue in fiscal year 2025. Revenue fell 28% from the prior year — a significant decline worth monitoring. Expenses of $189K exceeded revenue, resulting in a 36% operating deficit.

Mission

TO ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, RESPONSIBLE CITIZENS.

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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%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $35,976

Program Service Revenue $12,075

Investment Income $91,088

Other Revenue $0

TOTAL REVENUE $139,139

Expense Breakdown

Grants Paid $0

Salaries & Benefits $127,789

Fundraising Expenses $8,657

Program Expenses $163,204

Other Expenses $61,179

TOTAL EXPENSES $188,968

Year-over-Year Comparison

	2025	2024	Change
Revenue	$139,139	$193,086	-0.3%
Expenses	$188,968	$202,770	-0.1%
Net Income	$-49,829	$-9,684	+4.1%

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

Governance

Voting Members

Independent Members

Employees

Volunteers

150

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

$56,350

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JEANNE BUCHER	CEO	40.00	Officer	$53,242	$3,108	$56,350
PENELOPE IDLAND	President	5.00	Officer Director	$0	$0	$0
JUSTIN RIGHERO	Director	5.00	Director	$0	$0	$0
SUE FRYE	Director	5.00	Director	$0	$0	$0
TYLER GARRISON	Secretary/Treas	5.00	Officer Director	$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	$139,139	$188,968	$3,111,177	$-49,829
2024	$193,086	$202,770	$2,972,449	$-9,684
2023	$177,993	$243,382	$2,740,995	$-65,389
2022	$272,726	$170,537	$2,612,000	$102,189
2021	$272,452	$169,567	$2,887,790	$102,885
2020	$176,640	$144,832	$2,570,580	$31,808
2019	$173,044	$176,230	$2,428,591	$-3,186
2018	$225,803	$150,549	$2,237,367	$75,254

CHILDREN FIRST