Civic Intelligence

Spark Westerville Christian Church

990 • Fiscal year 2015 • EIN 27-4446683

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 11, 2016

Organization Profilewww.sparkpreschool.com
471 E College AveWesterville, OH 43081

(614) 891-6842

Siviq Scores

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

Liabilities / Assets

78th percentile

0.11x

Higher debt load relative to assets than 78% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

77th percentile

0.06x

Higher debt load relative to revenue than 77% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

77th percentile

20%

Higher net margin than 77% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

86th percentile

$30,530

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 15.1% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

85th percentile

56%

Faster asset growth than 85% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

80th percentile

33%

Faster revenue growth than 80% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets78th percentile

Assets

Up

$103,322

Up $36,993 (+56%) from 2014

Net Assets

Up

$91,743

Up $40,415 (+79%) from 2014

Liabilities

Down

$11,579

Down $3,422 (-23%) from 2014

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin77th percentile

Revenue

Up

$201,696

Up $50,117 (+33%) from 2014

Expenses

Up

$161,281

Up $32,882 (+26%) from 2014

Net Income

Up

$40,415

Up $17,235 (+74%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth85th percentile

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

$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

2015

Assets$103,322
Liabilities$11,579
Net Assets$91,743
Open 2015 Filing

Operations Trend

Revenue Growth80th percentile

Revenue, expenses, and net income across loaded years, with this 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

2015

Revenue$201,696
Expenses$161,281
Net Income$40,415
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 11, 2016
Return Version
2014v6.0
Gross Receipts
$201,696
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$66,329$103,322▲ $36,993
Rtn Earn Endowment Incm Other Fnds$51,328$91,743▲ $40,415
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-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$66,329$103,322▲ $36,993
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$12,300$8,500▼ $3,800
Accounts Payable and Accrued Expenses$2,701$3,079▲ $378
Total Liabilities$15,001$11,579▼ $3,422
Net Assets / Fund Balance
Total Net Assets Fund Balance$51,328$91,743▲ $40,415
Total Liabilities and Net Assets / Fund Balance$66,329$103,322▲ $36,993
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Amy L PresslerAdministratorFT$30,530$30,530
Linda L CochranAdministratorFT$30,456$30,456

Board Members and Trustees

NameTitle
Timothy A PresslerTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$201,646
Investment Income
$0
Other Revenue
$50
Change in Net Assets
$40,415
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$138,103
Other Expenses$23,178
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$95,759--$95,759
Current Officers, Directors, Trustees, and Key Employees$30,493--$30,493
Payroll Taxes$11,851--$11,851
All Other Expenses$3,240--$3,240
Fees for Services Accounting-$2,784-$2,784
Insurance-$1,519-$1,519
Office Expenses$1,181--$1,181
Other Expenses$892$1,601-$892
Advertising$400--$400
Occupancy$400--$400
Total Functional Expenses$155,377$5,904$0$161,281
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
No
Backup withholding compliance
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“Two of the Trustees - Amy Pressler and Timothy Pressler - are married. Amy is one of the Co-Directors and Timothy provides legal support for the pre-school.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The board reviews the Form 990 before it is filed.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“No documents available to the public.”

Filing and Contact Details

Filer

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

Signing Officer

Name
Timothy A Pressler
Title
Trustee
Signed
2016-02-11
Discuss with paid preparer
Yes

Organization Details

Formed
2010
Legal Domicile
Oh
Voting Board Members
3
Independent Board Members
1
Employees
13

Preparer

Firm
Toukan & Company
Address
575 Charring Cross Drive, Westerville, OH 43081
Preparer
Tracey A Price CPA CVA
Phone
6149017100
Raw XML Appendix352 raw XML fields

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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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
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Two of the Trustees - Amy Pressler and Timothy Pressler - are married. Amy is one of the Co-Directors and Timothy provides legal support for the pre-school.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board reviews the Form 990 before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TotalAssetsEOYAmt0103322
IRS990/TotalAssetsGrp/BOYAmt066329
IRS990/TotalAssetsGrp/EOYAmt0103322
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05904
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0155377
IRS990/TotalFunctionalExpensesGrp/TotalAmt0161281
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015001
IRS990/TotalLiabilitiesEOYAmt011579
IRS990/TotalLiabilitiesGrp/BOYAmt015001
IRS990/TotalLiabilitiesGrp/EOYAmt011579
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt051328
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt091743
IRS990/TotalProgramServiceExpensesAmt0155377
IRS990/TotalProgramServiceRevenueAmt0201646
IRS990/TotalReportableCompFromOrgAmt060986
IRS990/TotalRevenueGrp/ExclusionAmt050
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0201646
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0201696
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt066329
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0103322
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt012300
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt08500
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0www.sparkpreschool.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Timothy A Pressler
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-02-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Spark 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/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Toukan & Company
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0575 Charring Cross Drive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Westerville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043081
ReturnHeader/PreparerPersonGrp/PhoneNum06149017100
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Tracey A Price CPA CVA
ReturnHeader/ReturnTs02016-02-11T12:51:45-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$103,322
Liabilities
$11,579
Net assets
$91,743
Revenue
$201,696
Expenses
$161,281
Net income
$40,415
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