Civic Intelligence

Cincinnati Early Learning Centers Inc

990 • Fiscal year 2019 • EIN 31-1110503

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

1301 E McmillanCincinnati, OH 45206

(513) 961-2696

Siviq Scores

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

Liabilities / Assets

74th percentile

0.44x

Higher debt load relative to assets than 74% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

71st percentile

0.45x

Higher debt load relative to revenue than 71% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

13th percentile

-20%

Higher net margin than 13% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

47th percentile

$115,996

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

10th percentile

-8.9%

Faster asset growth than 10% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

21st percentile

-10%

Faster revenue growth than 21% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Down

$5,164,506

Down $506,890 (-8.9%) from 2018

Net Assets

Down

$2,894,802

Down $1,092,362 (-27%) from 2018

Liabilities

Up

$2,269,704

Up $585,472 (+35%) from 2018

Revenue

Down

$5,064,646

Down $569,704 (-10%) from 2018

Expenses

Up

$6,055,912

Up $652,111 (+12%) from 2018

Net Income

Down

-$991,266

Down $1,221,815 (-530%) from 2018

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,790,383Liabilities 2010: $828,269Net Assets 2010: $1,962,1142010Assets 2011: $2,795,881Liabilities 2011: $712,426Net Assets 2011: $2,083,4552011Assets 2012: $3,265,634Liabilities 2012: $713,508Net Assets 2012: $2,552,1262012Assets 2013: $3,122,623Liabilities 2013: $671,401Net Assets 2013: $2,451,2222013Assets 2014: $3,219,482Liabilities 2014: $597,252Net Assets 2014: $2,622,2302014Assets 2015: $3,272,780Liabilities 2015: $608,090Net Assets 2015: $2,664,6902015Assets 2016: $4,758,725Liabilities 2016: $1,032,826Net Assets 2016: $3,725,8992016Assets 2018: $5,671,396Liabilities 2018: $1,684,232Net Assets 2018: $3,987,1642018Assets 2019: $5,164,506Liabilities 2019: $2,269,704Net Assets 2019: $2,894,8022019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020

Highlighted filing

2019

Assets$5,164,506
Liabilities$2,269,704
Net Assets$2,894,802

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,104,0812010Expenses 2011: $3,457,6872011Expenses 2012: $3,545,8862012Revenue 2013: $3,949,311Expenses 2013: $3,939,354Net Income 2013: $9,9572013Revenue 2014: $4,346,389Expenses 2014: $4,095,239Net Income 2014: $251,1502014Revenue 2015: $4,306,043Expenses 2015: $4,158,783Net Income 2015: $147,2602015Revenue 2016: $5,126,357Expenses 2016: $4,630,540Net Income 2016: $495,8172016Revenue 2018: $5,634,350Expenses 2018: $5,403,801Net Income 2018: $230,5492018Revenue 2019: $5,064,646Expenses 2019: $6,055,912Net Income 2019: -$991,2662019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020

Highlighted filing

2019

Revenue$5,064,646
Expenses$6,055,912
Net Income-$991,266
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.0
Gross Receipts
$5,554,526
Mission and Program Overview

Mission

The organization operates and provides quality childcare in a nurturing and learning environment in multiple locations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,558,462$3,819,399▲ $260,937
Savings and Temporary Cash Investments$950,518$793,054▼ $157,464
Accounts Receivable$251,955$292,520▲ $40,565
Cash and Non-Interest-Bearing Accounts$185,369$114,192▼ $71,177
Prepaid Expenses and Deferred Charges$45,931$26,091▼ $19,840
Investments in Publicly Traded Securities$8$17▲ $9
Total Assets$5,671,396$5,164,506▼ $506,890
Other Assets Total$679,153$119,233▼ $559,920
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,225,875$1,356,368▲ $130,493
Accounts Payable and Accrued Expenses$416,293$863,780▲ $447,487
Deferred Revenue$19,488$29,795▲ $10,307
Other Liabilities$22,576$19,761▼ $2,815
Total Liabilities$1,684,232$2,269,704▲ $585,472
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,977,164$2,894,802▼ $1,082,362
Net Assets With Donor Restrictions$10,000--
Total Net Assets Fund Balance$3,987,164$2,894,802▼ $1,092,362
Total Liabilities and Net Assets / Fund Balance$5,671,396$5,164,506▼ $506,890

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,662,364$777,914$3,440,278
Other Land Buildings$709,951$203,820$913,771
Equipment$203,192$541,210$744,402
Leasehold Improvements$158,842$437,659$596,501
Land$85,050-$85,050
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patricia GleasonPresident/ceFT$103,266$12,730$115,996
Valerie TaylorFinance ManaFT$59,939$12,644$72,583

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,056,489
Program Service Revenue
$4,449,482
Investment Income
$-463,540
Other Revenue
$22,215
All Other Contributions
$734,689
Change in Net Assets
$-991,266

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 Amount
Securities Publicly Traded1$501,216
Total Noncash Contributions1$501,216
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,507,291
Other Expenses$1,548,621
Total Fundraising Expense$144,217
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,225,563$248,693$103,703$3,577,959
Other Employee Benefits$339,094$35,688$90$374,872
Depreciation Depletion$297,943$28,579$593$327,115
Payroll Taxes$270,745$28,678$8,777$308,200
Occupancy$222,731$44,965$691$268,387
Current Officers, Directors, Trustees, and Key Employees-$165,380$23,199$188,579
Fees for Services Other$9,170$83,410$3$92,583
Information Technology$61,249$14,360$2,120$77,729
Conferences and Meetings$34,934$25,880$455$61,269
All Other Expenses$25,671$31,607$2,000$59,278
Pension Plan Contributions$49,557$8,124-$57,681
Interest$54,891$1,918$60$56,869
Office Expenses$25,003$14,930$1,922$41,855
Insurance$32,191$7,287$85$39,563
Travel$23,079$13,907$178$37,164
Advertising$30,382$5,937$289$36,608
Fees for Services Accounting-$20,000-$20,000
Other Expenses$16,854$252$52$17,106
Fees for Services Legal$50$15,095-$15,145
Total Functional Expenses$5,113,086$798,609$144,217$6,055,912
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Ywca$17,361
Deposits$2,400
Governance and Compliance

Governance Checklist

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

Form 990, Page 6, Part VI, Line 11B

The board finance committee reviews the form 990 prior to filing.

Form 990, Page 6, Part VI, Line 12C

Annual disclosure documentation is required.

Form 990, Page 6, Part VI, Line 15A

The board reviews the president/ceo's compensation package. The board utilizes compensation studies conducted by the united way and considers compensation paid by similar organizations in the area.

Form 990, Page 6, Part VI, Line 15B

The president/ceo reviews all other compensation packages and makes recommendations to the board.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy, whistleblower policy, document retentioon and destruction policy, and form 990 are made available to the public upon request at our corporate office.

Filing and Contact Details

Filer

Filer Name
Cincinnati Early Learning Centers
EIN
31-1110503
Phone
5139612696
Address
1301 E MCMILLAN, CINCINNATI, OH 45206

Signing Officer

Name
Patricia Gleason
Title
President/CEO
Phone
8594312075
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patricia Gleason
Formed
1981
Legal Domicile
Oh
Voting Board Members
17
Independent Board Members
17
Employees
179
Volunteers
19

Preparer

Firm
Stephenson and Warner Inc Cpas
Address
1502 UNIVERSITY BLVD STE E, HAMILTON, OH 45011-3300
Preparer
Larry F Warner CPA
Phone
5138688600
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

The board consists of volunteers who act as the governing body of the organization.

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IRS990/Form990PartVIISectionAGrp/TitleTxt12MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt14MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt16MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01981
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-465218
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt017
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt05554526
IRS990/GrossRentsGrp/RealAmt010800
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
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IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt02120
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt014360
IRS990/InformationTechnologyGrp/ProgramServicesAmt061249
IRS990/InformationTechnologyGrp/TotalAmt077729
IRS990/InsuranceGrp/FundraisingAmt085
IRS990/InsuranceGrp/ManagementAndGeneralAmt07287
IRS990/InsuranceGrp/ProgramServicesAmt032191
IRS990/InsuranceGrp/TotalAmt039563
IRS990/InterestGrp/FundraisingAmt060
IRS990/InterestGrp/ManagementAndGeneralAmt01918
IRS990/InterestGrp/ProgramServicesAmt054891
IRS990/InterestGrp/TotalAmt056869
IRS990/InvestmentIncomeGrp/ExclusionAmt01678
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01678
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt08
IRS990/InvestmentsPubTradedSecGrp/EOYAmt017
IRS990/IRPDocumentCnt018
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01960603
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03558462
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03819399
IRS990/LandBldgEquipCostOrOtherBssAmt05780002
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0465218
IRS990/LessRentalExpensesGrp/RealAmt024662
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ORGANIZATION OPERATES AND PROVIDES QUALITY CHILDCARE IN A NURTURING AND LEARNING ENVIRONMENT IN MULTIPLE LOCATIONS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01225875
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01356368
IRS990/NetAssetsOrFundBalancesBOYAmt03987164
IRS990/NetAssetsOrFundBalancesEOYAmt02894802
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-465218
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-465218
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0-13862
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-13862
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03977164
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02894802
IRS990/NoncashContributionsAmt0501216
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt0691
IRS990/OccupancyGrp/ManagementAndGeneralAmt044965
IRS990/OccupancyGrp/ProgramServicesAmt0222731
IRS990/OccupancyGrp/TotalAmt0268387
IRS990/OfficeExpensesGrp/FundraisingAmt01922
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt014930
IRS990/OfficeExpensesGrp/ProgramServicesAmt025003
IRS990/OfficeExpensesGrp/TotalAmt041855
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0679153
IRS990/OtherAssetsTotalGrp/EOYAmt0119233
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt090
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt035688
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0339094
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0374872
IRS990/OtherExpensesGrp/Desc0FOOD PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc1EDUCATION SUPPLIES
IRS990/OtherExpensesGrp/Desc2LEASED EQUIPMENT
IRS990/OtherExpensesGrp/Desc3PAPER SUPPLIES
IRS990/OtherExpensesGrp/FundraisingAmt052
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01700
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12219
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2252
IRS990/OtherExpensesGrp/ProgramServicesAmt0327588
IRS990/OtherExpensesGrp/ProgramServicesAmt149249
IRS990/OtherExpensesGrp/ProgramServicesAmt217142
IRS990/OtherExpensesGrp/ProgramServicesAmt316854
IRS990/OtherExpensesGrp/TotalAmt0327588
IRS990/OtherExpensesGrp/TotalAmt150949
IRS990/OtherExpensesGrp/TotalAmt219413
IRS990/OtherExpensesGrp/TotalAmt317106
IRS990/OtherLiabilitiesGrp/BOYAmt022576
IRS990/OtherLiabilitiesGrp/EOYAmt019761
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt036077
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt036077
IRS990/OtherRevenueTotalAmt036077
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0103703
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0248693
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03225563
IRS990/OtherSalariesAndWagesGrp/TotalAmt03577959
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt08777
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt028678
IRS990/PayrollTaxesGrp/ProgramServicesAmt0270745
IRS990/PayrollTaxesGrp/TotalAmt0308200
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt08124
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt049557
IRS990/PensionPlanContributionsGrp/TotalAmt057681
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt045931
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt026091
IRS990/PrincipalOfficerNm0PATRICIA GLEASON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITIONS
IRS990/ProgramServiceRevenueGrp/Desc1GOVERNMENT FEES/ODJFS
IRS990/ProgramServiceRevenueGrp/Desc2PRESCHOOL PROMISE
IRS990/ProgramServiceRevenueGrp/Desc3OHIO DEPARTMENT OF EDUCATION
IRS990/ProgramServiceRevenueGrp/Desc4FOOD REIMBURSEMENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01926020
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11196594
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2653676
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3336078
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4195033
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01926020
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11196594
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2653676
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3336078
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4195033
IRS990/ProgSrvcAccomActy2Grp/Desc0THROUGH ITS OUTSIDE SERVICES DIVISION, THE ORGANIZATION PROVIDES OUTREACH TO THE COMMUNITY THROUGH COMPREHENSIVE SUPPORTS TO FAMILIES SO THEY CAN BETTER SUPPORT THEIR CHILD(REN)'S LEARNING, AND COACHING AND MANAGEMENT ASSISTANCE TO EARLY CHILDHOOD EDUCATION CENTERS WORKING TO IMPROVE THEIR QUALITY RATING. IN, 2019 397 FAMILIES WITH CHILDREN WERE SERVED.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0482164
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0110081
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01274615
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01203
IRS990/PYOtherExpensesAmt01408307
IRS990/PYOtherRevenueAmt019606
IRS990/PYProgramServiceRevenueAmt04338926
IRS990/PYRevenuesLessExpensesAmt0230549
IRS990/PYSalariesCompEmpBnftPaidAmt03995494
IRS990/PYTotalExpensesAmt05403801
IRS990/PYTotalRevenueAmt05634350
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-991266
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-13862
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true

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