Civic Intelligence

Spark Preschool

EIN 27-4446683 • 501(c)3 • Westerville, OH

Profile

To provide a Christian-based education for 3-5 year olds over a defined school year. The school year starts in September and runs through May.

471 E College AveWesterville, OH 43081

www.sparkpreschool.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

62nd percentile

0.00x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

63rd percentile

0.00x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

25th percentile

-17%

Higher net margin than 25% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

98th percentile

$115,324

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 26.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

33rd percentile

-19%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

28th percentile

-28%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Down

$329,588

Down $75,106 (-19%) from 2023

Liabilities

Up

$420

Up $2 (+0.5%) from 2023

Net Assets

Down

$329,168

Down $75,108 (-19%) from 2023

Operations
Liabilities / Revenue63rd percentileNet Margin25th percentile

Revenue

Down

$444,348

Down $176,860 (-28%) from 2023

Expenses

Up

$520,910

Up $47,796 (+10%) from 2023

Net Income

Down

-$76,562

Down $224,656 (-152%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth33rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2013: $46,434Liabilities 2013: $18,286Net Assets 2013: $28,1482013Assets 2014: $66,329Liabilities 2014: $15,001Net Assets 2014: $51,3282014Assets 2015: $103,322Liabilities 2015: $11,579Net Assets 2015: $91,7432015Assets 2017: $136,332Liabilities 2017: $3,643Net Assets 2017: $132,6892017Assets 2018: $153,267Liabilities 2018: $4,002Net Assets 2018: $149,2652018Assets 2019: $160,474Liabilities 2019: $4,067Net Assets 2019: $156,4072019Assets 2020: $198,582Liabilities 2020: $64,968Net Assets 2020: $133,6142020Assets 2021: $221,444Liabilities 2021: $56,442Net Assets 2021: $165,0022021Assets 2022: $259,260Liabilities 2022: $4,012Net Assets 2022: $255,2482022Assets 2023: $404,694Liabilities 2023: $418Net Assets 2023: $404,2762023Assets 2024: $329,588Liabilities 2024: $420Net Assets 2024: $329,1682024

Highlighted filing

2024

Assets$329,588
Liabilities$420
Net Assets$329,168
Open 2024 Filing

Operations Trend

Revenue Growth28th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2013: $112,723Expenses 2013: $90,601Net Income 2013: $22,1222013Revenue 2014: $151,579Expenses 2014: $128,399Net Income 2014: $23,1802014Revenue 2015: $201,696Expenses 2015: $161,281Net Income 2015: $40,4152015Revenue 2017: $246,158Expenses 2017: $223,067Net Income 2017: $23,0912017Revenue 2018: $270,941Expenses 2018: $254,365Net Income 2018: $16,5762018Revenue 2019: $318,395Expenses 2019: $311,908Net Income 2019: $6,4872019Revenue 2020: $309,170Expenses 2020: $332,754Net Income 2020: -$23,5842020Revenue 2021: $357,331Expenses 2021: $330,175Net Income 2021: $27,1562021Revenue 2022: $491,002Expenses 2022: $394,810Net Income 2022: $96,1922022Revenue 2023: $621,208Expenses 2023: $473,114Net Income 2023: $148,0942023Revenue 2024: $444,348Expenses 2024: $520,910Net Income 2024: -$76,5622024

Highlighted filing

2024

Revenue$444,348
Expenses$520,910
Net Income-$76,562
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$329,588
Liabilities
$420
Net assets
$329,168
Revenue
$444,348
Expenses
$520,910
Net income
-$76,562
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.30$0.00$3.29$4.44$5.21$0.77
2023Detailed filing. Detailed filing data is available for this year.$4.05$0.00$4.04$6.21$4.73$1.48
2022Detailed filing. Detailed filing data is available for this year.$2.59$0.04$2.55$4.91$3.95$0.96
2021Detailed filing. Detailed filing data is available for this year.$2.21$0.56$1.65$3.57$3.30$0.27
2020Detailed filing. Detailed filing data is available for this year.$1.99$0.65$1.34$3.09$3.33$0.24
2019Detailed filing. Detailed filing data is available for this year.$1.60$0.04$1.56$3.18$3.12$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.53$0.04$1.49$2.71$2.54$0.17
2017Detailed filing. Detailed filing data is available for this year.$1.36$0.04$1.33$2.46$2.23$0.23
2015Detailed filing. Detailed filing data is available for this year.$1.03$0.12$0.92$2.02$1.61$0.40
2014Detailed filing. Detailed filing data is available for this year.$0.66$0.15$0.51$1.52$1.28$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.18$0.28$1.13$0.91$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 21, 2025
Return Version
2023v6.0
Gross Receipts
$445,540
Mission and Program Overview

Mission

To provide a Christian-based education for 3-5 year olds over a defined school year. The school year starts in September and runs through May.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$327,875$247,439▼ $80,436
Investments in Publicly Traded Securities$38,830$41,450▲ $2,620
Land, Buildings, and Equipment, Net$37,989$40,699▲ $2,710
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$404,694$329,588▼ $75,106
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$418$420▲ $2
Total Liabilities$418$420▲ $2
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$404,276$329,168▼ $75,108
Total Net Assets Fund Balance$404,276$329,168▼ $75,108
Total Liabilities and Net Assets / Fund Balance$404,694$329,588▼ $75,106

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$40,699$10,690$51,389
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Amy L PresslerAdministratorFT$115,324$115,324
Linda L CochranAdministratorFT$95,230$95,230

Board Members and Trustees

NameTitle
Beth LanningTrustee
Timothy A PresslerTrustee
Troy CochranTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$2
Program Service Revenue
$442,661
Investment Income
$1,685
Other Revenue
$0
All Other Contributions
$2
Change in Net Assets
$-76,562
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$471,420
Other Expenses$49,490
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$223,867--$223,867
Current Officers, Directors, Trustees, and Key Employees$57,662$152,892-$210,554
Payroll Taxes$25,303$11,696-$36,999
Office Expenses$17,445$6,663-$24,108
Occupancy$8,419--$8,419
Depreciation Depletion$3,780--$3,780
Fees for Services Accounting-$2,000-$2,000
All Other Expenses$800$520-$1,320
Other Expenses$1,285--$1,285
Fees for Services Other-$141-$141
Total Functional Expenses$346,998$173,912$0$520,910
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
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, Part VI, Section A, Line 2

“Amy Pressler and Timothy Pressler have a family relationship. Amy is one of the Co-Directors and Timothy provides legal support for the pre-school.Linda Cochran and Troy Cochran have a family relationship.”

Form 990, Part VI, Section B, Line 11B

“The board is provided a copy and reviews the Form 990 before it is filed.”

Form 990, Part VI, Section B, Line 12C

“Any Trustee who has an actual or potential ownership or investment interest in any entity with which the organization has a transaction or arrangement, or an actual or potential compensation arrangement with any entity with which the organization has a transaction or arrangement, has a duty to disclose the possible conflict of interest to the Board of Trustees. The disinterested Trustees will determine whether a conflict of interest exists. The disinterested Trustees shall then determine whether the organization can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. The disinterested Trustees shall then determine whether the transaction or arrangement is in the organization's best interest, for its own benefit and whether it is fair and reasonable.”

Form 990, Part VI, Section B, Line 15B

“The taxpayer uses comparable national data to determine compensation, using government and national education websites for comparison. Most recently we have used https://www.bls.gov/oes/current/oes252011.htm, which is the United States Department of Labor, Bureau of Labor Statistics, website.”

Form 990, Part VI, Section C, Line 19

“No documents are available to the public.”

Filing and Contact Details

Filer

Filer Name
Spark Preschool
EIN
27-4446683
Phone
6148916842
Address
471 E College Ave, Westerville, OH 43081

Signing Officer

Name
Timothy A Pressler
Title
Trustee
Signed
2025-01-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy A Pressler
Formed
2010
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
3
Employees
22

Preparer

Firm
Toukan & Company
Address
575 Charring Cross Dr, Westerville, OH 43081
Preparer
Tracey A Price CPA CVA
Phone
6149017100
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PYInvestmentIncomeAmt01037
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt050441
IRS990/PYProgramServiceRevenueAmt0438118
IRS990/PYRevenuesLessExpensesAmt0148094
IRS990/PYSalariesCompEmpBnftPaidAmt0422673
IRS990/PYTotalExpensesAmt0473114
IRS990/PYTotalRevenueAmt0621208
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-76562
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0442661
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt040699
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010690
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt051389
IRS990ScheduleD/TotalBookValueLandBuildingsAmt040699
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The school does not use newspaper or broadcast media to solicit students. Parents come to the school via "word of mouth" from other parents, or they find the school on a web search. The website does have a non-discriminatory policy posted for all to see.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The school is a "faith-based" preschool open to all. The school does not discriminate in either hiring or enrollment. The school does not request or accept any government funding. The school does not award scholarships or financial assistance. Based on these facts, the school feels it is unnecessary to maintain such records.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Amy Pressler and Timothy Pressler have a family relationship. Amy is one of the Co-Directors and Timothy provides legal support for the pre-school.Linda Cochran and Troy Cochran have a family relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board is provided a copy and reviews the Form 990 before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Any Trustee who has an actual or potential ownership or investment interest in any entity with which the organization has a transaction or arrangement, or an actual or potential compensation arrangement with any entity with which the organization has a transaction or arrangement, has a duty to disclose the possible conflict of interest to the Board of Trustees. The disinterested Trustees will determine whether a conflict of interest exists. The disinterested Trustees shall then determine whether the organization can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. The disinterested Trustees shall then determine whether the transaction or arrangement is in the organization's best interest, for its own benefit and whether it is fair and reasonable.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The taxpayer uses comparable national data to determine compensation, using government and national education websites for comparison. Most recently we have used https://www.bls.gov/oes/current/oes252011.htm, which is the United States Department of Labor, Bureau of Labor Statistics, website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents are available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0404694
IRS990/TotalAssetsEOYAmt0329588
IRS990/TotalAssetsGrp/BOYAmt0404694
IRS990/TotalAssetsGrp/EOYAmt0329588
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0173912
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0346998
IRS990/TotalFunctionalExpensesGrp/TotalAmt0520910
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0418
IRS990/TotalLiabilitiesEOYAmt0420
IRS990/TotalLiabilitiesGrp/BOYAmt0418
IRS990/TotalLiabilitiesGrp/EOYAmt0420
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0404276
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0329168
IRS990/TotalProgramServiceExpensesAmt0346998
IRS990/TotalProgramServiceRevenueAmt0442661
IRS990/TotalReportableCompFromOrgAmt0210554
IRS990/TotalRevenueGrp/ExclusionAmt01685
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0442661
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0444348
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0404694
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0329588
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0471 E College Ave
IRS990/USAddress/CityNm0Westerville
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043081
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0www.sparkpreschool.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Timothy A Pressler
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Spark Preschool
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Prev Spark Westerville Christian Church
ReturnHeader/Filer/BusinessNameControlTxt0SPAR
ReturnHeader/Filer/EIN0274446683
ReturnHeader/Filer/PhoneNum06148916842
ReturnHeader/Filer/USAddress/AddressLine1Txt0471 E College Ave
ReturnHeader/Filer/USAddress/CityNm0Westerville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043081
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311081751
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Toukan & Company
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0575 Charring Cross Dr
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Westerville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043081
ReturnHeader/PreparerPersonGrp/PhoneNum06149017100
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Tracey A Price CPA CVA
ReturnHeader/ReturnTs02025-01-21T14:46:52-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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