Children First Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Our mission is to help children and caregivers effectively adapt to divorce, separation, custodial conflict, and visitation exchange issues by creating services and products that address these issues.
- Income
- $758,997
- Spending
- $611,150
- Spent on programs
- 89%
- Reserves
- 26.6 months of spending
- Largest source of income
- government grants, 69%
- Employees
- 29
- Volunteers
- 11
- Highest pay
- $88,996, exec. director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 96 out of 100. Higher than 87% of charities in its peer group (arts and culture, $250k to $1m).
Reserves
35 of 35Spendable reserves would cover 26.6 months of spending.
Debt
16 of 20It owes 30% of what it owns.
Living within its means
15 of 15Income exceeded spending by 19% of income.
Income trend
15 of 15Income rose 8% on the year before.
Spending floor
15 of 1589% of spending went to programs and raising each dollar of donations cost 4 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 91 out of 100. Higher than 79% of charities in its peer group (arts and culture, $250k to $1m).
Independent board
25 of 2511 of 11 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
6 of 15Its accounts were not audited or reviewed 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 December 31, 2024, 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 (5)
- $1,627 spent. PARENTING EDUCATION CURRICULUM is a video/DVD-based curriculum targeting divorcing or separating parents to educate them on how to best help their children cope with the effects of family changes and conflict. Organizations can become providers of our parenting education course by purchasing a license. There are currently 8 licensed providers. The agency website offers the class on the internet for parents needing to complete the class and not attending class in the classroom. An internet class and site were created for College of Lake County (one of our licensees). In 2023 we revised our parenting education/course video, and it is now offered in Spanish and English versions.
- $18,441 spent. PARENTING EDUCATION - Four-hour Children First classes are offered in Madison County on Mondays and Tuesdays (6-8pm) and in St. Clair County on Wednesdays and Thursdays (6-8pm). Each location offers a Friday class one time per month from 9:00am - 1:00pm. This scheduling allows morning options to participants. In Madison County 39 parents attended the class and, in St. Clair County, 47 parents attended. The four-hour internet class was completed by 2,005 individuals in St. Clair and Madison Counties and 1,467 in Lake County.
- $522,307 spent. SUPERVISED & OVERNIGHT PARENTING TIME PROGRAMS provide designated parking and separate entrances. Both programs ensure no contact occurs between parents during the exchange. Overnight parenting is designed to supervise the transfer of children between divorced or separated parents. This program targets high-conflict couples with a history of problems at the time of child transfer. During the Supervised Parenting Time the receiving parent is not allowed to leave the center with the child. The visit takes place on site. All families are court-ordered into these programs. The Family Center in St. Clair County served families with 764 scheduled exchanges and 762 supervised parenting times. The Madison County Kids Corner served families with 463 scheduled exchanges and 1,471 supervised parenting times.
- Kid and Teen First Divorce Treatment Program.See Sch. O
- Kid and Teen First Divorce Treatment Program.See Sch. O 0. 0. 0.
Source: Form 990 for the year ending December 31, 2024, 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 October 13, 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 October 13, 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 October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since October 1992.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 21, 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.