Civic Intelligence

Miracles Child Care Inc.

990 • Fiscal year 2017 • EIN 27-3409748

Jul 01, 2016 to Jun 30, 2017 • Filed on Sep 11, 2017

1209 East High StreetBryan, OH 43506

(419) 636-8770

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

85th percentile

0.29x

Higher debt load relative to assets than 85% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

76th percentile

0.04x

Higher debt load relative to revenue than 76% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

47th percentile

2.1%

Higher net margin than 47% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

89th percentile

$37,510

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 8.1% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

76th percentile

27%

Faster asset growth than 76% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

60th percentile

8.2%

Faster revenue growth than 60% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$70,191

Up $14,790 (+27%) from 2016

Net Assets

Up

$49,892

Up $9,671 (+24%) from 2016

Liabilities

Up

$20,299

Up $5,119 (+34%) from 2016

Revenue

Up

$461,915

Up $34,944 (+8.2%) from 2016

Expenses

Up

$452,244

Up $22,034 (+5.1%) from 2016

Net Income

Up

$9,671

Up $12,910 (+399%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0-$100KAssets 2012: $5,290Liabilities 2012: $14,474Net Assets 2012: -$9,1842012Assets 2013: $15,515Liabilities 2013: $10,506Net Assets 2013: $5,0092013Assets 2014: $32,173Liabilities 2014: $13,422Net Assets 2014: $18,7512014Assets 2015: $55,353Liabilities 2015: $11,893Net Assets 2015: $43,4602015Assets 2016: $55,401Liabilities 2016: $15,180Net Assets 2016: $40,2212016Assets 2017: $70,191Liabilities 2017: $20,299Net Assets 2017: $49,8922017Assets 2018: $52,275Liabilities 2018: $19,699Net Assets 2018: $32,5762018Assets 2019: $86,588Liabilities 2019: $21,048Net Assets 2019: $65,5402019Assets 2020: $26,660Liabilities 2020: $18,072Net Assets 2020: $8,5882020Assets 2021: $133,923Liabilities 2021: $28,256Net Assets 2021: $105,6672021Assets 2022: $271,176Liabilities 2022: $14,415Net Assets 2022: $256,7612022Assets 2023: $328,407Liabilities 2023: $14,301Net Assets 2023: $314,1062023Assets 2024: $292,910Liabilities 2024: $13,528Net Assets 2024: $279,3822024Assets 2025: $175,363Liabilities 2025: $8,650Net Assets 2025: $166,7132025

Highlighted filing

2017

Assets$70,191
Liabilities$20,299
Net Assets$49,892

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KExpenses 2012: $388,2352012Expenses 2013: $376,2582013Revenue 2014: $409,630Expenses 2014: $395,888Net Income 2014: $13,7422014Revenue 2015: $429,191Expenses 2015: $404,482Net Income 2015: $24,7092015Revenue 2016: $426,971Expenses 2016: $430,210Net Income 2016: -$3,2392016Revenue 2017: $461,915Expenses 2017: $452,244Net Income 2017: $9,6712017Revenue 2018: $450,530Expenses 2018: $467,846Net Income 2018: -$17,3162018Revenue 2019: $499,410Expenses 2019: $466,446Net Income 2019: $32,9642019Revenue 2020: $345,245Expenses 2020: $402,197Net Income 2020: -$56,9522020Revenue 2021: $524,714Expenses 2021: $427,635Net Income 2021: $97,0792021Revenue 2022: $624,026Expenses 2022: $472,932Net Income 2022: $151,0942022Revenue 2023: $583,553Expenses 2023: $526,208Net Income 2023: $57,3452023Revenue 2024: $513,717Expenses 2024: $548,441Net Income 2024: -$34,7242024Revenue 2025: $353,451Expenses 2025: $466,120Net Income 2025: -$112,6692025

Highlighted filing

2017

Revenue$461,915
Expenses$452,244
Net Income$9,671
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Sep 11, 2017
Return Version
2016v3.0
Gross Receipts
$465,504
Mission and Program Overview

Mission

The purpose of miracles child care, inc. Is to serve as a ministry for its children, families and the community in a quality, loving, christ centered environment. In order to accomplish this purpose, the child care center will provide a spirit-filled education for the qualified children of northwestern ohio, without discrimination as to race, sex, national origin, or physical ability. It is essential in the care and education of the children that the child care center function as an extension of the christian home, thereby enabling families, administrators, teachers, and students to cooperate together in the education process. The fruit of this cooperative effort will be the growth of the children into godly representatives of the lord jesus christ in any walk of life that they may choose.

The purpose of miracles child care, inc. Is to serve as a ministry for its children, families and the community in a quality, loving, christ centered environment. In order to accomplish this purpose, the child care center will provide a spirit-filled education for the qualified children of northwestern ohio, without discrimination as to race, sex, national origin, or physical ability. It is essential in the care and education of the children that the child care center function as an extension of the christian home, thereby enabling families, administratiors, teachers, and students to cooperate together in the education process. The fruit of this cooperative effort will be the growth of the children into godly representatives of the lord jesus christ in any walk of life that they may choose.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$41,196$54,816▲ $13,620
Land, Buildings, and Equipment, Net$9,015$10,357▲ $1,342
Accounts Receivable$5,190$5,018▼ $172
Total Assets$55,401$70,191▲ $14,790
Liabilities
Other Liabilities$14,067$19,248▲ $5,181
Accounts Payable and Accrued Expenses$1,113$1,051▼ $62
Total Liabilities$15,180$20,299▲ $5,119
Net Assets / Fund Balance
Unrestricted Net Assets$40,221$49,892▲ $9,671
Total Net Assets Fund Balance$40,221$49,892▲ $9,671
Total Liabilities and Net Assets / Fund Balance$55,401$70,191▲ $14,790

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$7,494$2,521$10,015
Equipment$2,863$1,049$3,912
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melissa BrinkmanAdministratoFT$37,510$37,510

Board Members and Trustees

NameTitle
Garry CourtneyPresident/tr
Dan SanderTrustee
Jeanne ShanksterTrustee
Troy CumminsTrustee
Stacy CarlinVP/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$24,000
Program Service Revenue
$437,180
Investment Income
$17
Other Revenue
$718
All Other Contributions
$24,000
Change in Net Assets
$9,671
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$347,246
Other Expenses$104,998
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$270,313$9,610-$279,923
Occupancy$44,407$1,373-$45,780
Current Officers, Directors, Trustees, and Key Employees-$37,510-$37,510
Payroll Taxes$25,388$4,425-$29,813
Fees for Services Accounting-$3,005-$3,005
Office Expenses$750$2,251-$3,001
All Other Expenses$938$1,428-$2,366
Depreciation Depletion$879$413-$1,292
Other Expenses$1,205--$1,205
Insurance$1,064$33-$1,097
Advertising-$244-$244
Fees for Services Legal-$115-$115
Total Functional Expenses$391,837$60,407$0$452,244
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,307
Fundraising Direct Expenses$3,589
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Salaries$14,083
Taxes Withheld and Payable$3,070
Unearned Revenue$1,913
Accrued Industrial Insurance$182
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Garry courtney stacy carlin president secretary step-father

Form 990, Page 6, Part VI, Line 11B

After the form 990 has been drafted by the independent accounting firm, the draft form 990 is presented to each board member during a board meeting. At this time the board reviews the full return and makes any appropriate changes.

Form 990, Page 6, Part VI, Line 12C

Disclosure of conflicts of interest shall be determined and exercised at each board meeting as appropriate and shall be recorded in the mintues of the meeting at which the disclosure is made.

Form 990, Page 6, Part VI, Line 19

It is the policy of the organization to make available to the general public a copy of the organization's annual financial statements, governing documents and the annual irs form 990 filing. These documents are available upon request which can be made at the office during normal business hours.

Filing and Contact Details

Filer

Filer Name
Miracles Child Care Inc
EIN
27-3409748
Phone
4196368770
Address
1209 EAST HIGH STREET, BRYAN, OH 43506

Signing Officer

Name
Garry Courtney
Title
President/treasurer
Phone
4196368770
Signed
2017-09-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Garry Courtney
Formed
2011
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
31

Preparer

Firm
Shultz Huber & Associates Inc
Address
101 CLINTON ST SUITE 2000, DEFIANCE, OH 43512-2172
Preparer
Tyson L Stuckey CPA
Phone
4197822000
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The purpose of miracles child care, inc. Is to serve as a ministry for its children, families and the community in a quality, loving, christ centered environment. In order to accomplish this purpose, the child care center will provide a spirit-filled education for the qualified children of northwestern ohio, without discrimination as to race, sex, national origin, or physical ability. It is essential in the care and education of the children that the child care center function as an extension of the christian home, thereby enabling families, administratiors, teachers, and students to cooperate together in the education process. The fruit of this cooperative effort will be the growth of the children into godly representatives of the lord jesus christ in any walk of life that they may choose.

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IRS990ScheduleD/EquipmentGrp/DepreciationAmt01049
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03912
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt07494
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02521
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt014083
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TAXES WITHHELD AND PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2UNEARNED REVENUE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ACCRUED INDUSTRIAL INSURANCE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PURPOSE OF MIRACLES CHILD CARE, INC. IS TO SERVE AS A MINISTRY FOR ITS CHILDREN, FAMILIES AND THE COMMUNITY IN A QUALITY, LOVING, CHRIST CENTERED ENVIRONMENT. IN ORDER TO ACCOMPLISH THIS PURPOSE, THE CHILD CARE CENTER WILL PROVIDE A SPIRIT-FILLED EDUCATION FOR THE QUALIFIED CHILDREN OF NORTHWESTERN OHIO, WITHOUT DISCRIMINATION AS TO RACE, SEX, NATIONAL ORIGIN, OR PHYSICAL ABILITY. IT IS ESSENTIAL IN THE CARE AND EDUCATION OF THE CHILDREN THAT THE CHILD CARE CENTER FUNCTION AS AN EXTENSION OF THE CHRISTIAN HOME, THEREBY ENABLING FAMILIES, ADMINISTRATIORS, TEACHERS, AND STUDENTS TO COOPERATE TOGETHER IN THE EDUCATION PROCESS. THE FRUIT OF THIS COOPERATIVE EFFORT WILL BE THE GROWTH OF THE CHILDREN INTO GODLY REPRESENTATIVES OF THE LORD JESUS CHRIST IN ANY WALK OF LIFE THAT THEY MAY CHOOSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GARRY COURTNEY STACY CARLIN PRESIDENT SECRETARY STEP-FATHER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AFTER THE FORM 990 HAS BEEN DRAFTED BY THE INDEPENDENT ACCOUNTING FIRM, THE DRAFT FORM 990 IS PRESENTED TO EACH BOARD MEMBER DURING A BOARD MEETING. AT THIS TIME THE BOARD REVIEWS THE FULL RETURN AND MAKES ANY APPROPRIATE CHANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DISCLOSURE OF CONFLICTS OF INTEREST SHALL BE DETERMINED AND EXERCISED AT EACH BOARD MEETING AS APPROPRIATE AND SHALL BE RECORDED IN THE MINTUES OF THE MEETING AT WHICH THE DISCLOSURE IS MADE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IT IS THE POLICY OF THE ORGANIZATION TO MAKE AVAILABLE TO THE GENERAL PUBLIC A COPY OF THE ORGANIZATION'S ANNUAL FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND THE ANNUAL IRS FORM 990 FILING. THESE DOCUMENTS ARE AVAILABLE UPON REQUEST WHICH CAN BE MADE AT THE OFFICE DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01209 EAST HIGH STREET
IRS990/USAddress/CityNm0BRYAN
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ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GARRY COURTNEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04196368770
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-09-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MIRACLES CHILD CARE INC

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.75$0.09$1.67$3.53$4.66$1.13
2024Detailed filing. Detailed filing data is available for this year.$2.93$0.14$2.79$5.14$5.48$0.35
2023Detailed filing. Detailed filing data is available for this year.$3.28$0.14$3.14$5.84$5.26$0.57
2022Detailed filing. Detailed filing data is available for this year.$2.71$0.14$2.57$6.24$4.73$1.51
2021Detailed filing. Detailed filing data is available for this year.$1.34$0.28$1.06$5.25$4.28$0.97
2020Detailed filing. Detailed filing data is available for this year.$0.27$0.18$0.09$3.45$4.02$0.57
2019Detailed filing. Detailed filing data is available for this year.$0.87$0.21$0.66$4.99$4.66$0.33
2018Detailed filing. Detailed filing data is available for this year.$0.52$0.20$0.33$4.51$4.68$0.17
2017Detailed filing. Detailed filing data is available for this year.$0.70$0.20$0.50$4.62$4.52$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.55$0.15$0.40$4.27$4.30$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.55$0.12$0.43$4.29$4.04$0.25
2014Detailed filing. Detailed filing data is available for this year.$0.32$0.13$0.19$4.10$3.96$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.11$0.05$3.76
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.14$0.09$3.88