Civic Intelligence

Overfield Early Childhood Program Inc the Overfield School

990 • Fiscal year 2020 • EIN 31-1088546

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 09, 2020

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

52nd percentile

0.11x

Higher debt load relative to assets than 52% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

77th percentile

0.51x

Higher debt load relative to revenue than 77% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

9th percentile

-40%

Higher net margin than 9% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

48th percentile

$53,529

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 9.0% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

40th percentile

2.3%

Faster asset growth than 40% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

30th percentile

-12%

Faster revenue growth than 30% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$2,745,805

Up $61,579 (+2.3%) from 2019

Net Assets

Down

$2,441,333

Down $239,911 (-8.9%) from 2019

Liabilities

Up

$304,472

Up $301,490 (+10110%) from 2019

Revenue

Down

$597,097

Down $84,151 (-12%) from 2019

Expenses

Up

$837,007

Up $185,513 (+28%) from 2019

Net Income

Down

-$239,910

Down $269,664 (-906%) from 2019

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 2020: $2,745,805Liabilities 2020: $304,472Net Assets 2020: $2,441,3332020Assets 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

2020

Assets$2,745,805
Liabilities$304,472
Net Assets$2,441,333

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 2020: $597,097Expenses 2020: $837,007Net Income 2020: -$239,9102020Revenue 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

2020

Revenue$597,097
Expenses$837,007
Net Income-$239,910
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 9, 2020
Return Version
2019v5.0
Gross Receipts
$597,097
Mission and Program Overview

Mission

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

Early childhood education focused on the development of the whole child inspired by the reggio emilia philosophy

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,805,848$1,805,705▼ $143
Land, Buildings, and Equipment, Net$673,532$696,999▲ $23,467
Cash and Non-Interest-Bearing Accounts$130,411$243,101▲ $112,690
Prepaid Expenses and Deferred Charges$74,435--
Total Assets$2,684,226$2,745,805▲ $61,579
Liabilities
Unsecured Notes Loans Payable-$237,965-
Accounts Payable and Accrued Expenses$2,982$56,190▲ $53,208
Deferred Revenue-$10,317-
Total Liabilities$2,982$304,472▲ $301,490
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,681,244$2,441,333▼ $239,911
Total Net Assets Fund Balance$2,681,244$2,441,333▼ $239,911
Total Liabilities and Net Assets / Fund Balance$2,684,226$2,745,805▲ $61,579

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$469,592$233,572$703,164
Land$181,300-$181,300
Leasehold Improvements$30,288$128,415$158,703
Equipment$15,819$72,168$87,987
Other Securities$1,805,705--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$1,805,848$1,352▲ $119,642$120,664$1,805,705
2018$1,827,244$28,728▲ $43,074$92,000$1,805,848
2017$1,774,638$13,836▲ $143,095$98,830$1,827,244
2016$1,757,001$44,900▲ $79,354$100,000$1,774,638
2015$1,672,200$204,827▲ $1,481$120,051$1,757,001
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Erin JohnstonDirectorFT$53,529$53,529

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$76,873
Program Service Revenue
$472,156
Investment Income
$48,068
Other Revenue
$0
All Other Contributions
$76,873
Change in Net Assets
$-239,910
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$600,069
Other Expenses$236,938
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$420,425$59,150-$479,575
Occupancy$66,316$7,369-$73,685
Fees for Services Legal$8,129$46,689-$54,818
Current Officers, Directors, Trustees, and Key Employees-$53,529-$53,529
Payroll Taxes$33,488$8,372-$41,860
Other Employee Benefits$20,084$5,021-$25,105
Depreciation Depletion$19,768--$19,768
Office Expenses$567$10,762-$11,329
Information Technology$8,130$2,033-$10,163
Conferences and Meetings$8,836$982-$9,818
Insurance$7,410$823-$8,233
Advertising-$1,861-$1,861
Other Expenses$978$108-$1,086
Travel$1,071--$1,071
Total Functional Expenses$635,797$201,210$0$837,007
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 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
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

After the Director prepares the 990, the Board Chair and Treasurer review

Part VI Line 11B

and approve it to be filed with the IRS.

Part VI Line 12C

Trustees disclose any possible conflicts of interest annually, which are

Part VI Line 12C

reviewed by the Governance Committee and handled appropriately.

Part VI Line 15A or B

The Director/Co-Leadership full time employed positions were reviewed

Part VI Line 15A or B

by the Executive Committee of the Board.

Part VI Line 19

The governing documents, conflict of interest policy and financial

Part VI Line 19

statements are stored online and available to the public upon request.

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
Director
Phone
9373395111
Signed
2020-11-09

Organization Details

Principal Officer
Erin Johnston
Formed
1983
Legal Domicile
Oh
Voting Board Members
15
Independent Board Members
15
Employees
27
Volunteers
68
Supplemental Narrative

Additional Explanations

Part XII Line 1

To comply with the provisions of SFAS No 116.

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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12519
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2108
IRS990/OtherExpensesGrp/ProgramServicesAmt017925
IRS990/OtherExpensesGrp/ProgramServicesAmt122670
IRS990/OtherExpensesGrp/ProgramServicesAmt2978
IRS990/OtherExpensesGrp/TotalAmt019917
IRS990/OtherExpensesGrp/TotalAmt125189
IRS990/OtherExpensesGrp/TotalAmt21086
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt059150
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0420425
IRS990/OtherSalariesAndWagesGrp/TotalAmt0479575
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08372
IRS990/PayrollTaxesGrp/ProgramServicesAmt033488
IRS990/PayrollTaxesGrp/TotalAmt041860
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt074435
IRS990/PrincipalOfficerNm0ERIN JOHNSTON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
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IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1SUMMER CAMP
IRS990/ProgramServiceRevenueGrp/Desc2CHILD CARE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0466642
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11975
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23539
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0466642
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11975
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23539
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0219526
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt043074
IRS990/PYOtherExpensesAmt0153277
IRS990/PYProgramServiceRevenueAmt0418648
IRS990/PYRevenuesLessExpensesAmt029754
IRS990/PYSalariesCompEmpBnftPaidAmt0498217
IRS990/PYTotalExpensesAmt0651494
IRS990/PYTotalRevenueAmt0681248
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-239910
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0472156
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/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/BuildingsGrp/BookValueAmt0469592
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0233572
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0703164
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt0473
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01805848
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt01352
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01805705
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0119642
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0120664
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt01198
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01827244
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt028728
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01805848
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt043074
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt092000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt05495
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01774638
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01827244
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0143095
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt098830
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt06617
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01757001
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01774638
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt079354
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01757001
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01481
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0120051
IRS990ScheduleD/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
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IRS990ScheduleD/EquipmentGrp/BookValueAmt015819
IRS990ScheduleD/EquipmentGrp/DepreciationAmt072168
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt087987
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0181300
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0181300
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt030288
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0128415
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0158703
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01805705
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Investments
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0696999
IRS990ScheduleD/TotalBookValueSecuritiesAmt01805705
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/ExplanationTxt0In accordance with RP 2019-22, a notice of the School's racially nondiscriminatory policy is displayed on our publicly accessible internet homepage.

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