Civic Intelligence

Spark Westerville Christian Church

990 • Fiscal year 2019 • EIN 27-4446683

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 15, 2019

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

69th percentile

0.03x

Higher debt load relative to assets than 69% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

67th percentile

0.01x

Higher debt load relative to revenue than 67% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

47th percentile

2.0%

Higher net margin than 47% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

92nd percentile

$48,129

Higher top officer pay than 92% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

54th percentile

4.7%

Faster asset growth than 54% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

70th percentile

18%

Faster revenue growth than 70% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets69th percentile

Assets

Up

$160,474

Up $7,207 (+4.7%) from 2018

Net Assets

Up

$156,407

Up $7,142 (+4.8%) from 2018

Liabilities

Up

$4,067

Up $65 (+1.6%) from 2018

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin47th percentile

Revenue

Up

$318,395

Up $47,454 (+18%) from 2018

Expenses

Up

$311,908

Up $57,543 (+23%) from 2018

Net Income

Down

$6,487

Down $10,089 (-61%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth54th 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

2019

Assets$160,474
Liabilities$4,067
Net Assets$156,407
Open 2019 Filing

Operations Trend

Revenue Growth70th 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

2019

Revenue$318,395
Expenses$311,908
Net Income$6,487
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$318,395
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
Rtn Earn Endowment Incm Other Fnds$149,265$156,407▲ $7,142
Cash and Non-Interest-Bearing Accounts$114,695$121,557▲ $6,862
Investments in Publicly Traded Securities$35,000$36,672▲ $1,672
Land, Buildings, and Equipment, Net$3,572$2,245▼ $1,327
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$153,267$160,474▲ $7,207
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$4,002$4,067▲ $65
Total Liabilities$4,002$4,067▲ $65
Net Assets / Fund Balance
Total Net Assets Fund Balance$149,265$156,407▲ $7,142
Total Liabilities and Net Assets / Fund Balance$153,267$160,474▲ $7,207

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,245$3,735$5,980
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Amy L PresslerAdministratorFT$48,129$48,129
Linda L CochranAdministratorFT$48,041$48,041

Board Members and Trustees

NameTitle
Beth LanningTrustee
Timothy A PresslerTrustee
Troy CochranTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$316,860
Investment Income
$1,535
Other Revenue
$0
Change in Net Assets
$6,487
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$267,534
Other Expenses$44,374
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$139,137--$139,137
Current Officers, Directors, Trustees, and Key Employees$52,931$52,931-$105,862
Payroll Taxes$18,489$4,046-$22,535
Office Expenses$15,746$3,150-$18,896
Occupancy$8,503--$8,503
Insurance-$2,765-$2,765
All Other Expenses$1,381$518-$1,899
Fees for Services Accounting-$1,850-$1,850
Depreciation Depletion$1,326--$1,326
Other Expenses$853$1,135-$853
Fees for Services Other-$459-$459
Information Technology-$385-$385
Total Functional Expenses$244,669$67,239$0$311,908
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 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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“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, Line 11B: Form 990 Review Process

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

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“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, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“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, Line 19: Other Organization Documents Publicly Available

“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
2019-11-15
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
24

Preparer

Firm
Toukan & Company
Address
575 Charring Cross Drive, Westerville, OH 43081
Preparer
Tracey A Price CPA CVA
Phone
6149017100
Raw XML Appendix390 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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IRS990ScheduleD/EquipmentGrp/DepreciationAmt03735
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05980
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02245
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, 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 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0153267
IRS990/TotalAssetsEOYAmt0160474
IRS990/TotalAssetsGrp/BOYAmt0153267
IRS990/TotalAssetsGrp/EOYAmt0160474
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt067239
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0244669
IRS990/TotalFunctionalExpensesGrp/TotalAmt0311908
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04002
IRS990/TotalLiabilitiesEOYAmt04067
IRS990/TotalLiabilitiesGrp/BOYAmt04002
IRS990/TotalLiabilitiesGrp/EOYAmt04067
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0149265
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0156407
IRS990/TotalProgramServiceExpensesAmt0244669
IRS990/TotalProgramServiceRevenueAmt0316860
IRS990/TotalReportableCompFromOrgAmt096170
IRS990/TotalRevenueGrp/ExclusionAmt01535
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0316860
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0318395
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0153267
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0160474
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/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Timothy A Pressler
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-15
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/PreparerFirmGrp/PreparerFirmEIN0311081751
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/ReturnTs02019-11-15T09:04:30-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$160,474
Liabilities
$4,067
Net assets
$156,407
Revenue
$318,395
Expenses
$311,908
Net income
$6,487
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