Civic Intelligence

Action for Children

990 • Fiscal year 2016 • EIN 31-0820393

Jul 01, 2015 to Jun 30, 2016 • Filed on Sep 22, 2016

78 Jefferson AvenueColumbus, OH 43215

(614) 224-0222

Siviq Scores

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

Liabilities / Assets

56th percentile

0.14x

Higher debt load relative to assets than 56% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

50th percentile

0.11x

Higher debt load relative to revenue than 50% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

46th percentile

1.0%

Higher net margin than 46% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

81st percentile

$135,600

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

40th percentile

-0.9%

Faster asset growth than 40% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

52nd percentile

3.3%

Faster revenue growth than 52% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$2,992,571

Down $26,882 (-0.9%) from 2015

Net Assets

Up

$2,564,005

Up $39,173 (+1.6%) from 2015

Liabilities

Down

$428,566

Down $66,055 (-13%) from 2015

Revenue

Up

$3,978,994

Up $127,287 (+3.3%) from 2015

Expenses

Up

$3,939,821

Up $212,804 (+5.7%) from 2015

Net Income

Down

$39,173

Down $85,517 (-69%) from 2015

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $3,265,930Liabilities 2010: $714,399Net Assets 2010: $2,551,5312010Assets 2011: $3,116,943Liabilities 2011: $737,060Net Assets 2011: $2,379,8832011Assets 2012: $3,222,421Liabilities 2012: $948,749Net Assets 2012: $2,273,6722012Assets 2013: $3,057,270Liabilities 2013: $576,423Net Assets 2013: $2,480,8472013Assets 2014: $2,922,843Liabilities 2014: $522,701Net Assets 2014: $2,400,1422014Assets 2015: $3,019,453Liabilities 2015: $494,621Net Assets 2015: $2,524,8322015Assets 2016: $2,992,571Liabilities 2016: $428,566Net Assets 2016: $2,564,0052016Assets 2017: $2,903,546Liabilities 2017: $319,118Net Assets 2017: $2,584,4282017Assets 2018: $2,977,458Liabilities 2018: $375,330Net Assets 2018: $2,602,1282018Assets 2019: $2,860,799Liabilities 2019: $366,709Net Assets 2019: $2,494,0902019Assets 2020: $3,874,931Liabilities 2020: $1,276,570Net Assets 2020: $2,598,3612020Assets 2021: $3,633,950Liabilities 2021: $979,505Net Assets 2021: $2,654,4452021Assets 2022: $4,675,038Liabilities 2022: $1,771,244Net Assets 2022: $2,903,7942022Assets 2023: $7,178,819Liabilities 2023: $4,194,040Net Assets 2023: $2,984,7792023Assets 2024: $5,979,337Liabilities 2024: $3,499,827Net Assets 2024: $2,479,5102024

Highlighted filing

2016

Assets$2,992,571
Liabilities$428,566
Net Assets$2,564,005

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $3,042,8742010Expenses 2011: $2,968,5922011Expenses 2012: $2,894,2772012Expenses 2013: $3,240,9592013Revenue 2014: $3,571,582Expenses 2014: $3,652,287Net Income 2014: -$80,7052014Revenue 2015: $3,851,707Expenses 2015: $3,727,017Net Income 2015: $124,6902015Revenue 2016: $3,978,994Expenses 2016: $3,939,821Net Income 2016: $39,1732016Revenue 2017: $3,733,206Expenses 2017: $3,712,783Net Income 2017: $20,4232017Revenue 2018: $3,638,338Expenses 2018: $3,620,638Net Income 2018: $17,7002018Revenue 2019: $3,812,850Expenses 2019: $3,920,888Net Income 2019: -$108,0382019Revenue 2020: $4,820,878Expenses 2020: $4,716,607Net Income 2020: $104,2712020Revenue 2021: $4,306,977Expenses 2021: $4,250,893Net Income 2021: $56,0842021Revenue 2022: $6,344,885Expenses 2022: $6,095,536Net Income 2022: $249,3492022Revenue 2023: $15,950,626Expenses 2023: $15,869,641Net Income 2023: $80,9852023Revenue 2024: $18,674,824Expenses 2024: $19,180,093Net Income 2024: -$505,2692024

Highlighted filing

2016

Revenue$3,978,994
Expenses$3,939,821
Net Income$39,173
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Sep 22, 2016
Return Version
2015v3.0
Gross Receipts
$4,039,091
Mission and Program Overview

Mission

To develop and advocate for early childhood education initiatives; foster the growth of early learning environments and assure their availability to....see schedule o

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,398,779$1,747,597▲ $348,818
Land, Buildings, and Equipment, Net$719,689$625,121▼ $94,568
Accounts Receivable$711,405$541,091▼ $170,314
Savings and Temporary Cash Investments$122,656$0▼ $122,656
Prepaid Expenses and Deferred Charges$18,179$32,407▲ $14,228
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$3,019,453$2,992,571▼ $26,882
Other Assets Total$48,745$46,355▼ $2,390
Liabilities
Accounts Payable and Accrued Expenses$315,632$311,112▼ $4,520
Mortgage Notes Payable Secured by Investment Property$82,346$71,099▼ $11,247
Deferred Revenue$47,898$0▼ $47,898
Escrow Account Liability$48,745$46,355▼ $2,390
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$494,621$428,566▼ $66,055
Net Assets / Fund Balance
Unrestricted Net Assets$2,457,786$2,496,959▲ $39,173
Temporarily Rstr Net Assets$67,046$67,046→ $0
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$2,524,832$2,564,005▲ $39,173
Total Liabilities and Net Assets / Fund Balance$3,019,453$2,992,571▼ $26,882

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$432,950$158,124$591,074
Equipment$190,004$372,113$562,117
Other Land Buildings$2,167$63,909$66,076
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Eric KarolakCEOFT$134,100$1,500$135,600
Revenue and Support

Revenue Composition

Contributions and Grants
$3,396,478
Program Service Revenue
$605,058
Investment Income
$1,067
Other Revenue
$-23,609
All Other Contributions
$679,556
Change in Net Assets
$39,173

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,978,994
Total Revenue per Audited Statements
$3,978,994
Total Revenue per Form 990
$3,978,994
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,624,440
Other Expenses$1,315,381
Total Fundraising Expense$41,878
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,102,044$58,989$8,583$2,169,616
Fees for Services Other$395,460$28,692$390$424,542
Office Expenses$310,516$20,948$4,157$335,621
Payroll Taxes$168,220$12,560$2,307$183,087
Occupancy$136,252$9,844$1,828$147,924
Other Employee Benefits$126,776$9,160$1,701$137,637
Current Officers, Directors, Trustees, and Key Employees$19,890$94,320$19,890$134,100
Depreciation Depletion$105,263$7,605$1,412$114,280
Travel$57,831$4,178$776$62,785
Fees for Services Accounting$0$41,606$0$41,606
Conferences and Meetings$17,816$1,287$239$19,342
Insurance$13,200$1,977$194$15,371
Interest$10,431$754$140$11,325
Fees for Services Lobbying$6,600--$6,600
Other Expenses$2,500$181$34$2,715
Total Functional Expenses$3,593,119$304,824$41,878$3,939,821

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,939,821
Total Expenses per Audited Statements$3,939,821
Total Expenses per Form 990$3,939,821
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$60,097
Fundraising Gross Income$26,047
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Small Steps Big$92,397$18,900$35,549$-16,649
Burgundy, Banjo$7,147$7,147$10,821$-3,674
Total Events$99,544$26,047$60,097$-34,050
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

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

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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

Part VI, Section B, Line 11

The form 990 was provided to each of the board members for their review before filing the tax return.

Part VI, Section B, Line 12C

The organization regularly and consistently monitors and enforces compliance with the conflict of interest policy by sending out an annual form inquiring about any conflict of interests. The board follows up on any conflicts.

Part VI, Section B, Line 15A

The board reviews the ceo's compensation and the ceo reviews all other employee's compensation.

Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Action for Children
EIN
31-0820393
In Care Of
% ERIC KAROLAK
Phone
6142240222
Address
78 JEFFERSON AVENUE, COLUMBUS, OH 43215

Signing Officer

Name
Eric Karolak
Title
Executive Director
Phone
6142240222
Signed
2016-09-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Karolak
Formed
1972
Legal Domicile
Oh
Voting Board Members
22
Independent Board Members
22
Employees
63
Volunteers
22

Preparer

Firm
Bdo USA Llp
Address
300 SPRUCE ST STE 100, COLUMBUS, OH 43215
Preparer
Melanie Wernert
Phone
6144883126
Supplemental Narrative

Additional Explanations

Part I, Line 1

All children in central ohio; and help families endow their children with quality early learning experiences.

Part III, Line 1

Founded in 1972, action for children's (afc) mission is to transform the lives of children by supporting, empowering, and advocating for the adults who make the biggest impact on their lives - their parents, caregivers, and teachers. Afc believes that all children, when supported by strong families and vibrant communities, should have opportunities for quality early learning experiences that prepare them for success in school, and in life. For 45 years, afc has had a direct and meaningful impact on children and families in central ohio, serving columbus and the surrounding seven-county region. Each year, afc's programs and services reach more than 9,000 early childhood educators and 50,000 children in the community, the vast majority of who are living in households at or below the poverty line.

Part III, Line 4A

FAMILY ASSET BUILDING (FAB) Action for Children offers comprehensive wraparound support to parents and caregivers directly and through referral to community-based services; one-on-one parent coaching; workshops including but not limited to The Art of Positive Parenting; Putting the Children First and Parents Who Parent Separately; Mothers Matter; and Father Factor. In addition, AFCs New Beginnings for New Fathers program connects new dads and dads ages 16-25 to wraparound supports and tailored Father Factor classes. QUALITY INTIATIVES Action for Children ensures the Early Childhood Educator workforce is prepared to meet the increasing demands of the job through professional development and technical assistance. First, AFC offers a certified 135-hour Child Development Associate credentialing program; allowing educators to then pursue a full Associates or Bachelors degree in Early Childhood Education by transferring credits and qualifying for scholarships. Second, AFC provides technical assistance and support to early learning programs (both center-based as well as home-based providers) seeking to become or increase their star-rating through Step Up To Quality (SUTQ), Ohios five star quality rating and improvement system. Third, AFC offers business development support to those who wish to become early care and education providers and for existing programs seeking to improve their sustainability and increase quality by exercising business leadership. Finally, AFC also offers a number of workshops and forums designed to support educators on a variety of topics, including but not limited to CPR/First Aid, classes on assessments, child development, developmentally appropriate practices, and Director Roundtables.

Part III, Line 4B

Information and Resources - AFCs oldest offering, Information and Referral Services, assists families with locating and accessing quality child care and early learning opportunities. Finally, and in partnership with the United Way of Central Ohio and Franklin County Department of Job and Family Services, AFC offers in-home support to families of young children as they prepare to enter Kindergarten. These offerings, SPARK (for 3-4 year olds) and Columbus Kids (for 2-5 year olds), are designed to boost pre-literacy skills (SPARK) as well as evaluate and bolster communication, fine motor, gross motor, problem solving and personal social skills (Columbus Kids) while assessing Kindergarten readiness. The Columbus Kids team also works with families to remediate any other barriers and challenges they face to meet basic needs, from health care and housing to food insecurity and more. Team members coordinate service delivery across these programs to ensure parents and children become aware and access any AFC service that would support their goals and address their needs.

Part III, Line 4D, Other Program Services

HUB: provide child care information and referral services to individuals on site at Northland Village in support of family stability and workforce re-entry, as well as through community based child care resource and referral services for low-income parents. CDA: Collaborate with Columbus State Community College to deliver accelerated program of 12 week Child Development Associate degree to participants. Early Head Start: Provide support and services to provide educational quality to the Ohio State University in executing its Early Head Start program.

Form 990 Part IX Line 11G

Description:computer & consulting fees total fees:30937

Form 990 Part IX Line 11G

Description:professional services total fees:393605

Financial Statement Notes

Part IV, Line 2B

AfC was part of a three agency fundraising coalition entitled Kids Come First: A Campaign Coalition for Child Care Resources (the Coalition or KCF). AfC served as the host agency responsible for fiscal administration and custody of Coalition funds under an agreement effective July 22, 2008. Funds received net of associated Coalition expenses were originally to be allocated and distributed to each member agency according to a predetermined formula, generally one third of the net proceeds except those contributions designated by the donor for a specific member agency. In March 2012, the agreement was modified. It was determined that Phase 1 of the Coalitions fundraising was to be for the renovation of AfCs facilities, and Phase 2 and Phase 3 of the fundraising would potentially benefit the other two member agencies. Cash held on behalf of the Coalition is reported as both an asset and corresponding liability in these financial statements. During the fiscal year ending June 30, 2016, the Coalition members decided to liquidate the remaining assets of the Coalition in equal shares. Funds were disbursed to the three agencies in August and September of 2016 and the Coalition terminated. AfCs portion, $15,452, is included in other income in the year ended June 30, 2016 and in accounts receivable at June 30, 2016.

Part X, Line 2

AfC is exempt from Federal income tax under Section 501(c)(3) of the Internal Revenue Code. Income taxes on unrelated businesses income, if any, are provided at the applicable rates on income for financial reporting purposes. No tax for unrelated business income was incurred in the 2016 and 2015 fiscal years. AfC accounts for uncertainty in income taxes using the provisions of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 740, Income Taxes. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more-likely-than-not the positions will be sustained upon examination by the tax authorities. As of June 30, 2016, AfC had no uncertain tax positions that require either recognition or disclosure in the financial statements. AfCs income tax filings are subject to audit by various taxing authorities. In evaluating income tax exempt activities, management believes its position of tax-exempt status is current based on current facts and circumstances. It is the policy of AfC to include in operating expense, penalties and interest assessed by income taxing authorities. There are no penalties or interest from taxing authorities included in operating expenses for the years ended June 30, 2016 and 2015.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
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IRS990/OtherExpensesGrp/Desc0TRAINERS
IRS990/OtherExpensesGrp/Desc1SMALL EQUIPMENT
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1374
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2181

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.98$3.50$2.48$18.7$19.2$0.51
2023Detailed filing. Detailed filing data is available for this year.$7.18$4.19$2.98$16.0$15.9$0.08
2022Detailed filing. Detailed filing data is available for this year.$4.68$1.77$2.90$6.34$6.10$0.25
2021Detailed filing. Detailed filing data is available for this year.$3.63$0.98$2.65$4.31$4.25$0.06
2020Detailed filing. Detailed filing data is available for this year.$3.87$1.28$2.60$4.82$4.72$0.10
2019Detailed filing. Detailed filing data is available for this year.$2.86$0.37$2.49$3.81$3.92$0.11
2018Detailed filing. Detailed filing data is available for this year.$2.98$0.38$2.60$3.64$3.62$0.02
2017Detailed filing. Detailed filing data is available for this year.$2.90$0.32$2.58$3.73$3.71$0.02
2016Detailed filing. Detailed filing data is available for this year.$2.99$0.43$2.56$3.98$3.94$0.04
2015Detailed filing. Detailed filing data is available for this year.$3.02$0.49$2.52$3.85$3.73$0.12
2014Detailed filing. Detailed filing data is available for this year.$2.92$0.52$2.40$3.57$3.65$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.06$0.58$2.48$3.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.22$0.95$2.27$2.89
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.12$0.74$2.38$2.97
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.27$0.71$2.55$3.04