Rochester Childfirst Network
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Rochester Childfirst Network is a not-for-profit agency dedicated to advancing the quality of early education and care in Western New York, through leadership, advocacy, and innovative direct services to children.
- Income
- $6.0 million
- Spending
- $5.6 million
- Spent on programs
- 83%
- Reserves
- 4.6 months of spending
- Largest source of income
- fees for its services, 48%
- Employees
- 115
- Volunteers
- 40
- Highest pay
- $106,335, executive director
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 75 out of 100.
Reserves
20 of 35Spendable reserves would cover 4.6 months of spending.
Debt
10 of 20It owes 36% of what it owns.
Living within its means
15 of 15Income exceeded spending by 8% of income.
Income trend
15 of 15Income rose 14% on the year before.
Spending floor
15 of 1583% of spending went to programs and raising each dollar of donations cost 8 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100.
Independent board
25 of 2518 of 18 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $2.0 million spent. Children's Programs: Toddler, Preschool, and Free Pre-Kindergarten: RCN offers child-centered programs that follow National Association for the Education of Young Children and New York State standards for curriculum that support cognitive, social and emotional, and physical development.School Age Wrap-Around and Summer Camp: RCN provides before and after school care for children in the elementary grades. Homework coaching, community service, recreational activities, games, arts and crafts, outdoor play, character building, and support for a healthy lifestyle are all part of our program. RCN also provides a 10 week summer camp. In addition to program revenue above, this program is supported by government contributions of $91,906.
- $1.4 million spent. Family Child Care: The Family Child Care programs administered by RCN offer support for in-home providers of child care through participation in the Child and Adult Care Food Program (reimbursement for nutritious meals), and through training and support in all areas of child development, health and safety, and small business management. In addition to program revenue above, this program is supported by government contributions of $1,109,899.
- $1.2 million spent. Special Education Programs and Services: The SMILE (Successful Milestones in Learning Environments)Program offers educational support for children with special needs, ages three through five. The programs are approved by the New York State Education Department, providing special education and therapies as required by a child's Individualized Education Program. In addition to program revenue above, this program is supported by government contributions of $126,670.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since August 1937.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.