Civic Intelligence

Spark Westerville Christian Church

990 • Fiscal year 2023 • EIN 27-4446683

Jul 01, 2022 to Jun 30, 2023 • Filed on May 08, 2024

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

35th percentile

0.00x

Higher debt load relative to assets than 35% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

34th percentile

0.00x

Higher debt load relative to revenue than 34% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

77th percentile

24%

Higher net margin than 77% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

75th percentile

$66,453

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

89th percentile

56%

Faster asset growth than 89% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

69th percentile

27%

Faster revenue growth than 69% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$404,694

Up $145,434 (+56%) from 2022

Net Assets

Up

$404,276

Up $149,028 (+58%) from 2022

Liabilities

Down

$418

Down $3,594 (-90%) from 2022

Revenue And Expenses
Liabilities / Revenue34th percentileNet Margin77th percentile

Revenue

Up

$621,208

Up $130,206 (+27%) from 2022

Expenses

Up

$473,114

Up $78,304 (+20%) from 2022

Net Income

Up

$148,094

Up $51,902 (+54%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth89th 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

2023

Assets$404,694
Liabilities$418
Net Assets$404,276
Open 2023 Filing

Operations Trend

Revenue Growth69th 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

2023

Revenue$621,208
Expenses$473,114
Net Income$148,094
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 8, 2024
Return Version
2022v5.0
Gross Receipts
$621,208
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$218,374$327,875▲ $109,501
Investments in Publicly Traded Securities$37,346$38,830▲ $1,484
Land, Buildings, and Equipment, Net$3,540$37,989▲ $34,449
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$259,260$404,694▲ $145,434
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$4,012$418▼ $3,594
Total Liabilities$4,012$418▼ $3,594
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$255,248$404,276▲ $149,028
Total Net Assets Fund Balance$255,248$404,276▲ $149,028
Total Liabilities and Net Assets / Fund Balance$259,260$404,694▲ $145,434

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$37,989$6,910$44,899
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Amy L PresslerAdministratorFT$66,453$66,453
Linda L CochranAdministratorFT$66,300$66,300

Board Members and Trustees

NameTitle
Beth KidwellTrustee
Timothy A PresslerTrustee
Troy CochranTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$182,053
Program Service Revenue
$438,118
Investment Income
$1,037
Other Revenue
$0
All Other Contributions
$53
Change in Net Assets
$148,094
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$422,673
Other Expenses$50,441
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$226,959--$226,959
Current Officers, Directors, Trustees, and Key Employees$33,226$121,984-$155,210
Payroll Taxes$32,890$7,614-$40,504
Office Expenses$17,034$8,660-$25,694
Occupancy$6,507--$6,507
Advertising-$4,256-$4,256
Fees for Services Accounting-$3,180-$3,180
Insurance-$3,046-$3,046
Depreciation Depletion$1,307--$1,307
All Other Expenses$603$487-$1,090
Other Expenses$981--$981
Fees for Services Other-$36-$36
Total Functional Expenses$323,851$149,263$0$473,114
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
2024-05-08
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
23

Preparer

Firm
Toukan & Company
Address
575 Charring Cross Dr, 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/TotalBookValueLandBuildingsAmt037989
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/TotalAssetsBOYAmt0259260
IRS990/TotalAssetsEOYAmt0404694
IRS990/TotalAssetsGrp/BOYAmt0259260
IRS990/TotalAssetsGrp/EOYAmt0404694
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0182053
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0149263
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0323851
IRS990/TotalFunctionalExpensesGrp/TotalAmt0473114
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04012
IRS990/TotalLiabilitiesEOYAmt0418
IRS990/TotalLiabilitiesGrp/BOYAmt04012
IRS990/TotalLiabilitiesGrp/EOYAmt0418
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0255248
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0404276
IRS990/TotalProgramServiceExpensesAmt0323851
IRS990/TotalProgramServiceRevenueAmt0438118
IRS990/TotalReportableCompFromOrgAmt0132753
IRS990/TotalRevenueGrp/ExclusionAmt01037
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0438118
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0621208
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0259260
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0404694
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Timothy A Pressler
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-08
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/ReturnTs02024-05-08T11:56:57-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Timothy A
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Pressler
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$404,694
Liabilities
$418
Net assets
$404,276
Revenue
$621,208
Expenses
$473,114
Net income
$148,094
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