Civic Intelligence

Overfield Early Childhood Program Inc the Overfield School

990 • Fiscal year 2016 • EIN 31-1088546

Jul 01, 2015 to Jun 30, 2016 • Filed on May 15, 2017

172 S Ridge AvenueTroy, 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

0.00x

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

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

Liabilities / Revenue

23rd percentile

0.02x

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

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

Net Margin

81st percentile

21%

Higher net margin than 81% of similar nonprofits.

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

Top Officer Pay

44th percentile

$50,000

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

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

Asset Growth

67th percentile

7.0%

Faster asset growth than 67% of similar nonprofits.

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

Revenue Growth

32nd percentile

-4.3%

Faster revenue growth than 32% of similar nonprofits.

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

Assets

Up

$2,407,025

Up $158,460 (+7.0%) from 2015

Net Assets

Up

$2,395,473

Up $159,170 (+7.1%) from 2015

Liabilities

Down

$11,552

Down $710 (-5.8%) from 2015

Revenue

Down

$759,072

Down $33,897 (-4.3%) from 2015

Expenses

Up

$599,902

Up $31,080 (+5.5%) from 2015

Net Income

Down

$159,170

Down $64,977 (-29%) from 2015

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

2016

Assets$2,407,025
Liabilities$11,552
Net Assets$2,395,473

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

2016

Revenue$759,072
Expenses$599,902
Net Income$159,170
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 15, 2017
Return Version
2015v3.0
Gross Receipts
$911,173
Mission and Program Overview

Mission

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

State Licensed Early Childhood Program and Day Care

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,672,200$1,757,001▲ $84,801
Land, Buildings, and Equipment, Net$490,300$607,472▲ $117,172
Cash and Non-Interest-Bearing Accounts$2,423$40,042▲ $37,619
Savings and Temporary Cash Investments$83,642$2,510▼ $81,132
Total Assets$2,248,565$2,407,025▲ $158,460
Liabilities
Deferred Revenue$10,634$6,553▼ $4,081
Accounts Payable and Accrued Expenses$1,602$4,999▲ $3,397
Other Liabilities$26--
Total Liabilities$12,262$11,552▼ $710
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,672,200$1,757,001▲ $84,801
Unrestricted Net Assets$564,103$638,472▲ $74,369
Total Net Assets Fund Balance$2,236,303$2,395,473▲ $159,170
Total Liabilities and Net Assets / Fund Balance$2,248,565$2,407,025▲ $158,460

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$350,704$129,879$480,583
Buildings$173,989$149,711$323,700
Equipment$16,479$85,616$102,095
Land$66,300-$66,300
Other Securities$1,745,451--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$1,672,200$204,827▲ $1,481$120,051$1,757,001
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Erin JohnstonExecutive DirectorFT$50,000$50,000

Board Members and Trustees

NameTitle
Julie BiddleBoard Chair
Stacey EarhartChair
Karol MccarthyPast Chair
Shawn McelroyBoard Vice Chair
Julia HobartFounding Director
Eric DavisTrustee
Erica BaerTrustee
Jill WilsonTrustee
Mark IiamesTrustee
Ruth BarneyTrustee
Susan StrongTrustee
William HarrelsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$286,199
Program Service Revenue
$471,391
Investment Income
$1,482
Other Revenue
$0
All Other Contributions
$286,199
Change in Net Assets
$159,170

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded2$152,827Fair Market Value (FMV) at sale
Total Noncash Contributions2$152,827-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$463,117
Other Expenses$136,785
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$320,714$32,291-$353,005
Occupancy$49,316$5,480-$54,796
Current Officers, Directors, Trustees, and Key Employees-$50,000-$50,000
Payroll Taxes$25,862$6,351-$32,213
Other Employee Benefits$24,831$3,068-$27,899
Depreciation Depletion$17,551--$17,551
Office Expenses-$17,286-$17,286
Insurance$10,378--$10,378
Conferences and Meetings$10,253--$10,253
Other Expenses$7,244--$7,244
Information Technology$5,424--$5,424
Advertising-$4,810-$4,810
Travel$1,190--$1,190
Total Functional Expenses$480,616$119,286$0$599,902
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
Governance and Compliance

Governance Checklist

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

Part VI Line 11B

The chair, treasurer, and executive director review the 990 before it is

Part VI Line 11B

sent to the IRS.

Part VI Line 12C

All trustees fill out a disclosure form annually.

Part VI Line 15A or B

Executive Directors are the only paid management and the Executive

Part VI Line 15A or B

committee of the Board reviews and sets compensation annually.

Part VI Line 19

Copies of the governing documents and financial statements are located

Part VI Line 19

at Overfield and the public may make an apt to review the documents.

Filing and Contact Details

Filer

Filer Name
Overfield Early Childhood Program Inc
EIN
31-1088546
In Care Of
% Erin Johnston
Phone
9373395111
Address
172 S Ridge Avenue, Troy, OH 45373
Doing Business As
the Overfield School

Signing Officer

Name
Erin Johnston
Title
Business Lead
Phone
9373395111
Signed
2017-05-15

Organization Details

Principal Officer
Erin Johnston
Formed
1983
Legal Domicile
Oh
Voting Board Members
11
Independent Board Members
11
Employees
18
Volunteers
58
Supplemental Narrative

Financial Statement Notes

P5, Ln 4

The endowment funds are used to assist with operating

P5, Ln 4

activities when necessary.

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IRS990/PYInvestmentIncomeAmt014157
IRS990/PYOtherExpensesAmt0144626
IRS990/PYProgramServiceRevenueAmt0386406
IRS990/PYRevenuesLessExpensesAmt0224147
IRS990/PYSalariesCompEmpBnftPaidAmt0424196
IRS990/PYTotalExpensesAmt0568822
IRS990/PYTotalRevenueAmt0792969
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0159170
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0471391
IRS990/SavingsAndTempCashInvstGrp/BOYAmt083642
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02510
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt00
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/ScheduleBRequiredInd0true
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0173989
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0149711
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0323700
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt01456
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01672200
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0204827
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01757001
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt01481
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0120051
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt01165
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01518185
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0343626
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01672200
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt014157
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0202603
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt011082
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0934729
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0386235
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01518185
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0322458
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0114155
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt08954
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0831110
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0127572
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0934729
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt053097
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt068096
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt03885
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0336522
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0647115
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0831110
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1700
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0146942
IRS990ScheduleD/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt016479
IRS990ScheduleD/EquipmentGrp/DepreciationAmt085616
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0102095
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt066300
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt066300
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0350704
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0129879
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0480583
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt011550
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt11745451
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Fifth Third Fund
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Rockefeller Fund
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1C
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The endowment funds are used to assist with operating
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1activities when necessary.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0P5, Ln 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1P5, Ln 4
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0607472
IRS990ScheduleD/TotalBookValueSecuritiesAmt01757001
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Policy published in local newspaper.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I Line 3
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0true
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt02
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0FMV at sale
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt0152827
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The chair, treasurer, and executive director review the 990 before it is
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1sent to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All trustees fill out a disclosure form annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Executive Directors are the only paid management and the Executive
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4committee of the Board reviews and sets compensation annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Copies of the governing documents and financial statements are located
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6at Overfield and the public may make an apt to review the documents.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI Line 15a or b

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