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CHILDREN & FAMILIES FIRST ENDOWMENT INC

EIN 27-1705610 WILMINGTON, DE

Largest nonprofits in Delaware

Revenue 2024
$105,984
Expenses 2024
$19,607

Program services were 0.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
P11
Classification
1000
Street
555 JUSTISON STREET SUITE 150

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

1 other organization in the IRS Business Master File lists the same street address. matched by us

This address is a suite or unit (SUITE 150). Organizations that share one are often clients of the same office-services firm, accountant or registered agent rather than related to each other.

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

Mission and programs · 2024

Mission

CHILDREN & FAMILIES FIRST ENDOWMENT INC.'S (CFFE) SOLE PURPOSE IS TO ACT EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF CHILDREN & FAMILIES FIRST DELAWARE INC., AN ORGANIZATION DESCRIBED IN SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. THE ACTIVITIES OF CFFE WILL BE TO HOLD AND MANAGE THE ENDOWMENT ASSETS OF CHILDREN AND FAMILIES FIRST DELAWARE INC. ADDITIONALLY, CFFE WILL ENGAGE IN A VARIETY OF FUNDRAISING ACTIVITIES WHICH MAY INCLUDE FOUNDATION, CORPORATE AND INDIVIDUAL SOLICITATIONS AND SPECIAL EVENTS. PROCEEDS FROM ACTIVITIES OF THE CORPORATION WILL EITHER BE REINVESTED IN THE ENDOWMENT FOR FUTURE USE BY CHILDREN & FAMILIES FIST DELAWARE INC. OR DISTRIBUTED TO CHILDREN & FAMILIES FIRST DELAWARE INC. TO BE USED IN FURTHERANCE OF ITS EXEMPT PURPOSE.

Activities or mission (Part I)

CHILDREN & FAMILIES FIRST ENDOWMENT INC.'S (CFFE) SOLE PURPOSE IS TO ACT EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF CHILDREN & FAMILIES FIRST DELAWARE INC., AN ORGANIZATION DESCRIBED IN SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. THE ACTIVITIES OF CFFE WILL BE TO HOLD AND MANAGE THE ENDOWMENT ASSETS OF CHILDREN AND FAMILIES FIRST DELAWARE INC. ADDITIONALLY, CFFE WILL ENGAGE IN A VARIETY OF FUNDRAISING ACTIVITIES WHICH MAY INCLUDE FOUNDATION, CORPORATE AND INDIVIDUAL SOLICITATIONS AND SPECIAL EVENTS. PROCEEDS FROM ACTIVITIES OF THE CORPORATION WILL EITHER BE REINVESTED IN THE ENDOWMENT FOR FUTURE USE BY CHILDREN & FAMILIES FIRST DELAWARE INC. OR DISTRIBUTED TO CHILDREN & FAMILIES FIRST DELAWARE INC. TO BE USED IN FURTHERANCE OF ITS EXEMPT PURPOSE.

  • NONE

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Nicole Magnusson

    MEMBER

    Total calculated
    $0
    Hours/week
    0
  • Jeffery S Sills

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1.5
  • Paul L McCommons

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1.5
  • Pete Lutus

    SECRETARY

    Total calculated
    $0
    Hours/week
    1.5
  • William Bowlsbey

    MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Brian Maxwell

    CHIEF FINANCIAL OFFICER

    Total calculated
    $170,099
    From this org
    $0
    From related orgs
    $161,728
    Other
    $8,371
    Hours/week
    5 + 32.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $161,728 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0 + $8,371 related
    Filer's total
    $0 + $170,099 related
  • Kirsten Olson

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $218,854
    From this org
    $0
    From related orgs
    $202,891
    Other
    $15,963
    Hours/week
    5 + 32.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $202,891 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0 + $15,963 related
    Filer's total
    $0 + $218,854 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $105,984
    Expenses
    $19,607
    Contributions
    $0
    Grants paid
    $0
  • 2023
    Revenue
    $100,836
    Expenses
    $20,463
    Contributions
    $0
    Grants paid
    $0
  • 2022
    Revenue
    $91,394
    Expenses
    $19,628
    Contributions
    $0
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $72,653
    Expenses
    $21,540
    Assets (EOY)
    $3,625,506
  • 2020 · 990

    Revenue
    $60,279
    Expenses
    $19,181
    Assets (EOY)
    $3,305,609
  • 2019 · 990

    Revenue
    $87,075
    Expenses
    $18,355
    Assets (EOY)
    $3,105,126
  • 2018 · 990

    Revenue
    $70,690
    Expenses
    $16,669
    Assets (EOY)
    $2,671,812
  • 2017 · 990

    Revenue
    $71,877
    Expenses
    $12,028
    Assets (EOY)
    $2,920,566
  • 2016 · 990

    Revenue
    $54,338
    Expenses
    $12,157
    Assets (EOY)
    $2,584,267
  • 2015 · 990

    Revenue
    $120,725
    Expenses
    $22,816
    Assets (EOY)
    $2,473,116
  • 2014 · 990

    Revenue
    $79,824
    Expenses
    $35,045
    Assets (EOY)
    $2,594,250
  • 2013 · 990

    Revenue
    $63,179
    Expenses
    $28,374
    Assets (EOY)
    $2,652,234
  • 2012 · 990

    Revenue
    not reported
    Expenses
    $20,492
    Assets (EOY)
    $2,174,072

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

Declared as related by

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility SOUNK.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.