Civic Intelligence

Overfield Early Childhood Program Inc the Overfield School

990 • Fiscal year 2015 • EIN 31-1088546

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

172 Ridge AveTroy, OH 45373

(937) 339-5111

Siviq Scores

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

Liabilities / Assets

21st percentile

0.01x

Higher debt load relative to assets than 21% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

23rd percentile

0.02x

Higher debt load relative to revenue than 23% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

84th percentile

28%

Higher net margin than 84% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

42nd percentile

$41,000

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

74th percentile

11%

Faster asset growth than 74% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

10th percentile

-32%

Faster revenue growth than 10% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$2,248,565

Up $224,924 (+11%) from 2014

Net Assets

Up

$2,236,303

Up $224,147 (+11%) from 2014

Liabilities

Up

$12,262

Up $777 (+6.8%) from 2014

Revenue

Down

$792,969

Down $375,354 (-32%) from 2014

Expenses

Down

$568,822

Down $57,549 (-9.2%) from 2014

Net Income

Down

$224,147

Down $317,805 (-59%) from 2014

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $914,378Liabilities 2011: $7,946Net Assets 2011: $906,4322011Assets 2013: $1,487,857Liabilities 2013: $12,120Net Assets 2013: $1,475,7372013Assets 2014: $2,023,641Liabilities 2014: $11,485Net Assets 2014: $2,012,1562014Assets 2015: $2,248,565Liabilities 2015: $12,262Net Assets 2015: $2,236,3032015Assets 2016: $2,407,025Liabilities 2016: $11,552Net Assets 2016: $2,395,4732016Assets 2017: $2,523,423Liabilities 2017: $3,353Net Assets 2017: $2,520,0702017Assets 2018: $2,654,833Liabilities 2018: $3,343Net Assets 2018: $2,651,4902018Assets 2019: $2,684,226Liabilities 2019: $2,982Net Assets 2019: $2,681,2442019Assets 2023: $3,165,317Liabilities 2023: $596,503Net Assets 2023: $2,568,8142023Assets 2025: $3,362,761Liabilities 2025: $778,940Net Assets 2025: $2,583,8212025

Highlighted filing

2015

Assets$2,248,565
Liabilities$12,262
Net Assets$2,236,303

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $597,5052011Expenses 2013: $594,4372013Revenue 2014: $1,168,323Expenses 2014: $626,371Net Income 2014: $541,9522014Revenue 2015: $792,969Expenses 2015: $568,822Net Income 2015: $224,1472015Revenue 2016: $759,072Expenses 2016: $599,902Net Income 2016: $159,1702016Revenue 2017: $758,729Expenses 2017: $634,132Net Income 2017: $124,5972017Revenue 2018: $797,489Expenses 2018: $666,069Net Income 2018: $131,4202018Revenue 2019: $681,248Expenses 2019: $651,494Net Income 2019: $29,7542019Revenue 2023: $763,438Expenses 2023: $1,055,769Net Income 2023: -$292,3312023Revenue 2025: $1,202,899Expenses 2025: $1,366,788Net Income 2025: -$163,8892025

Highlighted filing

2015

Revenue$792,969
Expenses$568,822
Net Income$224,147
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 11, 2016
Return Version
2014v6.0
Gross Receipts
$1,131,065
Mission and Program Overview

Mission

To provide the highest quality early childhood education in the Miami Valley.

State Licensed Accredited Early Childhood Program and Day Care

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,518,185$1,672,200▲ $154,015
Land, Buildings, and Equipment, Net$496,135$490,300▼ $5,835
Savings and Temporary Cash Investments$4,452$83,642▲ $79,190
Cash and Non-Interest-Bearing Accounts$4,869$2,423▼ $2,446
Total Assets$2,023,641$2,248,565▲ $224,924
Liabilities
Deferred Revenue$6,324$10,634▲ $4,310
Accounts Payable and Accrued Expenses$5,161$1,602▼ $3,559
Other Liabilities$0$26▲ $26
Total Liabilities$11,485$12,262▲ $777
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,518,185$1,672,200▲ $154,015
Unrestricted Net Assets$493,971$564,103▲ $70,132
Total Net Assets Fund Balance$2,012,156$2,236,303▲ $224,147
Total Liabilities and Net Assets / Fund Balance$2,023,641$2,248,565▲ $224,924

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$223,728$122,131$345,859
Buildings$182,082$141,618$323,700
Equipment$18,190$83,905$102,095
Land$66,300-$66,300
Other Securities$1,642,187--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$1,518,185$343,626▲ $14,157$202,603$1,672,200
2013$934,729$386,235▲ $322,458$114,155$1,518,185
2012$831,110$127,572▲ $53,097$68,096$934,729
2011$336,522$647,115▼ $1,700$146,942$831,110
2010$277,101$60,373▲ $7,347$6,000$336,522
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Katie GaschoExecutive DirectorFT$41,000$41,000
Julia D HobartFounding DirectorPT$600$600

Board Members and Trustees

NameTitle
Eric DavisChair of Buildings and Grounds
Ruth BarneyChair of Marketing Committ
Cindy MeekerCo-Chairperson
Karol McCarthyCo-Chairperson
Jill WilsonPast Co-Chair
Stacey EarhartPast Co-Chair
Cheryl CotnerBoard Member
Erica BaerBoard Member
Jeni BeckBoard Member
Julie BiddleBoard Member
Shawn McElroyBoard Member
Stacy RueckhausBoard Member
Susan StrongBoard Member
Will HarrelsonBoard Member
Erin JohnstonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$392,406
Program Service Revenue
$386,406
Investment Income
$14,157
Other Revenue
$0
All Other Contributions
$392,305
Change in Net Assets
$224,147

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded4$252,808Fair Market Value (FMV) on date of sale
Total Noncash Contributions4$252,808-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$424,196
Other Expenses$144,626
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$286,214$45,219-$331,433
Occupancy$38,254$4,250-$42,504
Current Officers, Directors, Trustees, and Key Employees-$41,600-$41,600
Payroll Taxes$26,636$3,295-$29,931
Fees for Services Other$19,336$5,844-$25,180
Other Employee Benefits$18,191$3,041-$21,232
Office Expenses-$19,779-$19,779
Depreciation Depletion$17,713--$17,713
Conferences and Meetings$12,834--$12,834
Insurance$6,589--$6,589
Advertising-$3,943-$3,943
Travel$3,324--$3,324
Other Expenses$778--$778
All Other Expenses$373--$373
Interest$15--$15
Total Functional Expenses$441,851$126,971$0$568,822
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$743
Fundraising Gross Income$743
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Tuition$26
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Section B, line 11

After an outside accounting firm prepares the 990, the president, treasurer, and executive director review the 990 before it is sent to the IRS.

Form 990, Part VI, Section C, line 19

Copies of the governing documents and financial statements are located at Overfield and the public can make an appointment to review the documents.

Filing and Contact Details

Filer

Filer Name
Overfield Early Childhood Program Inc
EIN
31-1088546
Phone
9373395111
Address
172 Ridge Ave, Troy, OH 45373

Signing Officer

Name
Erin Johnston
Title
Business Lead
Phone
9373395111
Signed
2016-02-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erin Johnston
Formed
1983
Legal Domicile
Oh
Voting Board Members
16
Independent Board Members
16
Employees
16
Volunteers
50

Preparer

Firm
Nolan Giere & Company
Address
206 West Main Street, Troy, OH 45373
Preparer
Thomas R Giere
Phone
9373393118
Supplemental Narrative

Financial Statement Notes

Part V, Line 4:

The endowment funds are used to assist with operating activities when necessary.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Founding Director
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoncashContributionsAmt0252808
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt04250
IRS990/OccupancyGrp/ProgramServicesAmt038254
IRS990/OccupancyGrp/TotalAmt042504
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt019779
IRS990/OfficeExpensesGrp/TotalAmt019779
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03041
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt018191
IRS990/OtherEmployeeBenefitsGrp/TotalAmt021232
IRS990/OtherExpensesGrp/Desc0Supplies
IRS990/OtherExpensesGrp/Desc1Sub Contract
IRS990/OtherExpensesGrp/Desc2Memberships & Subscript
IRS990/OtherExpensesGrp/Desc3Food
IRS990/OtherExpensesGrp/ProgramServicesAmt07529
IRS990/OtherExpensesGrp/ProgramServicesAmt13132
IRS990/OtherExpensesGrp/ProgramServicesAmt2933
IRS990/OtherExpensesGrp/ProgramServicesAmt3778
IRS990/OtherExpensesGrp/TotalAmt07529
IRS990/OtherExpensesGrp/TotalAmt13132
IRS990/OtherExpensesGrp/TotalAmt2933
IRS990/OtherExpensesGrp/TotalAmt3778
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt026
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt045219
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0286214
IRS990/OtherSalariesAndWagesGrp/TotalAmt0331433
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03295
IRS990/PayrollTaxesGrp/ProgramServicesAmt026636
IRS990/PayrollTaxesGrp/TotalAmt029931
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Erin Johnston
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/BusinessCd2624410
IRS990/ProgramServiceRevenueGrp/Desc0Tuition
IRS990/ProgramServiceRevenueGrp/Desc1Summer Camp
IRS990/ProgramServiceRevenueGrp/Desc2Child Care
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0353381
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt119817
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt213208
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0353381
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt119817
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt213208
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0454351
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0316020
IRS990/PYOtherExpensesAmt0176752
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0397952
IRS990/PYRevenuesLessExpensesAmt0541952
IRS990/PYSalariesCompEmpBnftPaidAmt0449619
IRS990/PYTotalExpensesAmt0626371
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01168323
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0224147
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0386406
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04452
IRS990/SavingsAndTempCashInvstGrp/EOYAmt083642
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0182082
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0141618
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0323700
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt01165
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01518185
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0343626
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01672200
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt014157
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0202603
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt011082
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0934729
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0386235
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01518185
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0322458
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0114155
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt08954
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0831110
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0127572
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0934729
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt053097
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt068096
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt03885
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0336522
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0647115
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0831110
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1700
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0146942
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt02299
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0277101
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt060373
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0336522
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt07347
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt06000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt018190
IRS990ScheduleD/EquipmentGrp/DepreciationAmt083905
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0102095
IRS990ScheduleD/LandGrp/BookValueAmt066300
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt066300
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0223728
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0122131
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0345859
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt026
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Prepaid Tuition
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt018076
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt111937
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt21642187
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Main Source Operating Fund
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Fifth Third Fund
IRS990ScheduleD/OtherSecuritiesGrp/Desc2Rockefeller Fund
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2C
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The endowment funds are used to assist with operating activities when necessary.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:

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