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Nonprofit · EIN 04-3481499

CHILDREN FIRST ENTERPRISES INC

Tax-exempt · GRANBY, MA 01033

Financials

$1.6M$1.5M2022$1.7M$1.4M2023$1.6M$1.5M2024
Revenue Expenses · by fiscal year end
Financials of CHILDREN FIRST ENTERPRISES INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$1,561,158$1,535,275$25,883$4,089,439$2,621,064$1,468,375
June 30, 2024990$1,689,387$1,390,278$299,109$4,105,938$2,663,446$1,442,492
June 30, 2023990$1,580,060$1,454,084$125,976$3,646,236$2,641,419$1,004,817
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$247,144
of which government grants
$245,029
Program service revenue
$1,270,777
Investment income
$43,237
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$115,719
Other salaries and wages
$922,754
Salaries, compensation and benefits (total)
$1,182,395
Professional fundraising fees
$0
Accounting fees
$24,528
Occupancy
$39,955
Depreciation
$89,493
Program services (functional)
$1,148,908
Management and general (functional)
$373,465
Fundraising (functional)
$12,902

Balance sheet and other

Total assets, start of year
$4,105,938
Total assets, end of year
$4,089,439
Total liabilities, end of year
$2,621,064
Net assets, end of year
$1,468,375
Land, buildings and equipment
$2,722,621
Net assets without donor restrictions
$1,468,375
Gross receipts
$1,561,158
Employees
39
Year formed
1999
State of legal domicile
MA

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended June 30, 2025, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
DONNA DENETTEExecutive Dir.
Trustee or director
50$113,434$3,397
CHRIS FOLEYDirector
Trustee or director
1$0$0
MARIA SANTANIELLO ROSSDirector
Trustee or director
1$0$0
KIM BREWERDirector
Trustee or director
1$0$0
JAMIE CHURCHDirector
Trustee or director
1$0$0
D'LYNN HEALEYPRESIDENT
Officer
1$0$0
LANCE BARTOSZTREASURER
Officer
1$0$0
CHERIE ROULESecretary
Officer
1$0$0
990 for the year ended June 30, 2024: 8 people
NameTitleHours / weekCompensationOther / benefits
DONNA DENETTEExecutive Dir.
Trustee or director
50$112,682$3,526
CHRIS FOLEYDirector
Trustee or director
1$0$0
MARIA SANTANIELLO ROSSDirector
Trustee or director
1$0$0
KIM BREWERDirector
Trustee or director
1$0$0
JAMIE CHURCHDirector
Trustee or director
1$0$0
D'LYNN HEALEYPRESIDENT
Officer
1$0$0
LANCE BARTOSZTREASURER
Officer
1$0$0
CHERIE ROULESecretary
Officer
1$0$0
990 for the year ended June 30, 2023: 8 people
NameTitleHours / weekCompensationOther / benefits
DONNA DENETTEEXECUTIVE DIRECTOR
Trustee or director, Highest-paid employee
50$105,642$2,077
CHRIS FOLEYMEMBER
Trustee or director
1$0$0
MARIA SANTANIELLO ROSSMEMBER
Trustee or director
1$0$0
KIM BREWERMEMBER
Trustee or director
1$0$0
JAMIE CHURCHMEMBER
Trustee or director
1$0$0
D'LYNN HEALEYPRESIDENT
Officer
1$0$0
LANCE BARTOSZTREASURER
Officer
1$0$0
CHERIE ROULESECRETARY/CLERK
Officer
1$0$0

Address and contacts

Address (IRS master file)
40 PLEASANT ST, GRANBY, MA 01033-9702
In care of
% HEATHER LOCKLEAR
Principal officer (990 for 2024)
HEATHER LOCKLEAR
Signed the 990
HEATHER LOCKLEAR, Executive Director
Phone
(413) 467-2345
Return prepared by
LaPier Dillon & Associates PC

Mission

TO PROVIDE HIGH QUALITY, INNOVATIVE CHILD CARE SERVICES THROUGH DEVELOPMENTALLY APPROPRIATE PRACTICES THAT PROMOTE THE PHYSICAL, SOCIAL, AND EMOTIONAL WELL BEING OF OUR CHILDREN AS WELL AS THEIR COGNITIVE, LANGUAGE, AND CREATIVE DEVELOPMENT.

990 for the year ended June 30, 2025

Program accomplishments

  • To provide high quality, innovative child care services through developmentally appropriate practices that promote the physical, social, and emotional well being of our children as well as their cognitive, language and creative development.
    Expenses $1,148,908

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
04-3481499
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2001
Accounting year ends
June
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P33)
Assets (IRS master file)
$4,089,439
Income (IRS master file)
$1,561,158

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$1,561,158$1,535,275$4,089,439IRS
990June 2024$1,689,387$1,390,278$4,105,938IRS
990June 2023$1,580,060$1,454,084$3,646,236XML
990June 2022$1,574,924$1,332,541$3,612,241IRS
990June 2021–––IRS
990June 2020–––IRS
990June 2019–––IRS
990June 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 04-3481499).

Questions about CHILDREN FIRST ENTERPRISES INC

What is the EIN of CHILDREN FIRST ENTERPRISES INC?
The employer identification number (EIN) of CHILDREN FIRST ENTERPRISES INC is 04-3481499.
Is CHILDREN FIRST ENTERPRISES INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
Are donations to CHILDREN FIRST ENTERPRISES INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does CHILDREN FIRST ENTERPRISES INC file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of CHILDREN FIRST ENTERPRISES INC due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did CHILDREN FIRST ENTERPRISES INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2025.
Who is the principal officer of CHILDREN FIRST ENTERPRISES INC?
The 990 for the year ended June 30, 2025 names HEATHER LOCKLEAR.
Who are the officers and directors of CHILDREN FIRST ENTERPRISES INC?
The 990 for the year ended June 30, 2025 lists 8 people; 1 received compensation from the organization, the highest $113,434 (DONNA DENETTE, Executive Dir.).
How much revenue does CHILDREN FIRST ENTERPRISES INC have?
On its 990 for the year ended June 30, 2025 it reported revenue of $1,561,158, expenses of $1,535,275 and total assets of $4,089,439 at year end.

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