In accordance with our policy for removing Donor Advisories, Charity Navigator removed the Donor Advisory for Family First on December 24, 2014 because the issue that prompted the Donor Advisory has been resolved. Specifically:

• Family First reissued their FYE 12/2012 audit which recognized promises to give as contributions when pledged, rather than when received. Because of this, the independent auditor's opinion is that the "financial statements referred to above present fairly, in all material respects, the financial position of Florida Family Council, Inc. d/b/a Family First as of December 31, 2012, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America."

Charity Navigator had published a Donor Advisory for this charity because we became aware of the following information in connection with this charity:

• Charity Navigator has become aware that the FYE 12/2012 audit  for Family First includes a qualified opinion stating the organization did not implement the "financial reporting requirements of Statement of Financial Accounting Standards Board ASC 958, Not-For-Profit Entities - Revenue Recognition [because it] recognized promises to give as contributions when the cash is received" rather than when pledged. This practice does not follow the common set of accounting principles, standards and procedures commonly known as GAAP (Generally Accepted Accounting Principles). Because the organization is not conforming with GAAP principles Charity Navigator has issued this Donor Advisory.  For more information, please see the charity's audit.

• Family First provided the follow statement in response to this Donor Advisory:

While Family First recognizes the technical non-compliance with the accounting standard indicated in the donor advisory, we have chosen (with the guidance of our accountants/auditors) to follow a more conservative accounting treatment, which ensures that anyone reviewing our financials will have the clearest and most meaningful presentation or our actual financial condition. We have followed this same accounting treatment consistently throughout our history, assuring that our financials consistently and accurately represent our condition to all donors and other interested parties.

We have discussed this decision with our auditors each time we receive an audit. We understand that they are required to note this issue in their audit opinion, but they have agreed with us that this minor non-compliance issue does not, in any material way, misrepresent our financial statements to any interested parties. Family First encourages you to review our audit report in full. In doing so, you will also see a management report on internal controls, indicating that the auditors found no control issues whatsoever, noting no deficiencies in internal controls and no non-compliance issues under the Government Auditing Standards.

Family First is proud of our history of forthrightness and transparency. We independently sought the audit and openly disclose it to the public on our website at www.familyfirst.net, as we believe we are accounting and reporting in a most ethical, accurate and meaningful manner.