Nonprofit · EIN 20-1107861
COMMUNITY FIRST FOUNDATION
Tax-exempt · PANAMA CITY, FL 32401
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990-EZ | $86,692 | $36,202 | $50,490 | $50,587 | $0 | $50,587 |
Financial details: 990-EZ for the year ended July 31, 2025
Revenue
- Contributions, gifts and grants
- $8,640
- Program service revenue
- $56,074
- Net income from fundraising events
- $21,978
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $3,248
- Professional fees and payments to contractors
- $1,700
- Occupancy
- $1,671
- Other expenses
- $29,583
- Program services (functional)
- $27,754
Balance sheet and other
- Total assets, start of year
- $97
- Total assets, end of year
- $50,587
- Total liabilities, end of year
- $0
- Net assets, end of year
- $50,587
- Cash, savings and investments
- $50,587
- Gross receipts
- $119,692
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-EZ for the year ended July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CARL FOUNTAIN | VICE PRESIDENT | 3 | $0 |
| BRIAN SCARBOROUGH | TREASURER | 2 | $0 |
| RANDALL MCELHENEY | DIRECTOR | 0.25 | $0 |
| VALERIE SALE | BOARD MEMBER | 0 | $0 |
| RAY DUBUQUE | BOARD MEMBER | 0.25 | $0 |
| GINGER WHITE | BOARD MEMBER | 1.5 | $0 |
| JANA WIBBERLEY | BOARD MEMBER | 0 | $0 |
| BETH RICHARDSON | BOARD MEMBER | 0 | $0 |
| JEREMY PRIDGEON | BOARD MEMBER | 2 | $0 |
| MICHELLE CASADY | BOOKKEEPER | 7.5 | $0 |
Address and contacts
- Address (IRS master file)
- 822 E HIGHWAY 98, PANAMA CITY, FL 32401-3630
- In care of
- % RANDALL MCELHENEY
- Mailing address (990-N for 2023)
- 822 E Highway 98, Panama City FL 32401
- Principal officer (990-N for 2023)
- Brian Scarborough, 4346 Vista Lane, Lynn Haven FL 32444
- Signed the 990-EZ
- BRIAN SCARBOROUGH, TREASURER
- Phone
- (850) 763-6537
- Return prepared by
- CRI ADVISORS LLC
Mission
THIS NONPROFIT IS ORGANIZED EXCLUSIVELY FOR EDUCATIONAL PURPOSES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE.
Program accomplishments
- FOOD PANTRY: OPEN UP A FOOD PANTRY FOR FAMILIES TO GET GROCERIES.Expenses $7,141
- MISSIONS: TO PROVIDE SCHOLARSHIP FOR STUDENTS AND TO EDUCATE/TRAIN TEACHERS AND ASSIST WITH THE CONSTRUCTION OF THE SCHOOLS IN UGANDA AND HONDURAS.Expenses $5,500
- COMMUNITY BREAKFAST: PROVIDE A WARM BREAKFAST EACH WEEK FOR THE HOMELESS COMMUNITY.Expenses $6,689
- BACKPACK: PROVIDE FOOD WEEKLY TO STUDENTS IN SCHOOLS WHO MAY NOT HAVE ENOUGH FOOD OVER THE WEEKENDS.Expenses $8,424
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 July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990-EZ on file |
| 2023 | July 31, 2024 | December 16, 2024 | Check at the IRS |
IRS record
- EIN
- 20-1107861
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2006
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T31)
- Assets (IRS master file)
- $50,587
- Income (IRS master file)
- $119,692
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | July 2025 | $86,692 | $36,202 | $50,587 | XML |
| 990-N for 2023 Officer: Brian Scarborough | February 29, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Randall McElheney | February 28, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Randall McElheney | February 28, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Randall McElheney | February 29, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
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 20-1107861).
Questions about COMMUNITY FIRST FOUNDATION
- What is the EIN of COMMUNITY FIRST FOUNDATION?
- The employer identification number (EIN) of COMMUNITY FIRST FOUNDATION is 20-1107861.
- Is COMMUNITY FIRST FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2006.
- Are donations to COMMUNITY FIRST FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COMMUNITY FIRST FOUNDATION 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 COMMUNITY FIRST FOUNDATION due?
- The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COMMUNITY FIRST FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended July 2025.
- Who is the principal officer of COMMUNITY FIRST FOUNDATION?
- The 990-N for 2023 names Brian Scarborough.
- Who are the officers and directors of COMMUNITY FIRST FOUNDATION?
- The 990-EZ for the year ended July 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does COMMUNITY FIRST FOUNDATION have?
- On its 990-EZ for the year ended July 31, 2025 it reported revenue of $86,692, expenses of $36,202 and total assets of $50,587 at year end.
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All nonprofits in PANAMA CITY · Florida · Philanthropy, voluntarism and grantmaking foundations