Civic Intelligence

Empower Learn Create

990 • Fiscal year 2021 • EIN 31-1143832

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 14, 2022

3310 Ruther AvenueCincinnati, OH 45220

(513) 961-2825

Siviq Scores

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

Liabilities / Assets

48th percentile

0.06x

Higher debt load relative to assets than 48% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

33rd percentile

0.03x

Higher debt load relative to revenue than 33% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

51st percentile

13%

Higher net margin than 51% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

49th percentile

$52,559

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

80th percentile

34%

Faster asset growth than 80% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

56th percentile

18%

Faster revenue growth than 56% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,273,446

Up $324,088 (+34%) from 2020

Net Assets

Up

$1,198,870

Up $362,567 (+43%) from 2020

Liabilities

Down

$74,576

Down $38,479 (-34%) from 2020

Revenue

Up

$2,758,157

Up $428,089 (+18%) from 2020

Expenses

Up

$2,398,643

Up $108,947 (+4.8%) from 2020

Net Income

Up

$359,514

Up $319,142 (+791%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $1,131,211Liabilities 2011: $32,957Net Assets 2011: $1,098,2542011Assets 2012: $953,388Liabilities 2012: $2,746Net Assets 2012: $950,6422012Assets 2013: $934,586Liabilities 2013: $118Net Assets 2013: $934,4682013Assets 2014: $771,729Liabilities 2014: $38,729Net Assets 2014: $733,0002014Assets 2015: $725,676Liabilities 2015: $17,972Net Assets 2015: $707,7042015Assets 2016: $530,592Liabilities 2016: $54,313Net Assets 2016: $476,2792016Assets 2017: $650,208Liabilities 2017: $67,466Net Assets 2017: $582,7422017Assets 2018: $730,047Liabilities 2018: $65,723Net Assets 2018: $664,3242018Assets 2020: $949,358Liabilities 2020: $113,055Net Assets 2020: $836,3032020Assets 2021: $1,273,446Liabilities 2021: $74,576Net Assets 2021: $1,198,8702021Assets 2022: $1,089,546Liabilities 2022: $50,917Net Assets 2022: $1,038,6292022Assets 2023: $730,353Liabilities 2023: $51,321Net Assets 2023: $679,0322023Assets 2024: $945,925Liabilities 2024: $64,362Net Assets 2024: $881,5632024

Highlighted filing

2021

Assets$1,273,446
Liabilities$74,576
Net Assets$1,198,870

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,845,6202011Expenses 2012: $1,846,3482012Revenue 2013: $1,786,366Expenses 2013: $1,805,752Net Income 2013: -$19,3862013Revenue 2014: $1,668,424Expenses 2014: $1,869,559Net Income 2014: -$201,1352014Revenue 2015: $1,695,413Expenses 2015: $1,716,393Net Income 2015: -$20,9802015Revenue 2016: $1,808,833Expenses 2016: $1,790,895Net Income 2016: $17,9382016Revenue 2017: $1,921,385Expenses 2017: $1,819,551Net Income 2017: $101,8342017Revenue 2018: $2,130,982Expenses 2018: $2,042,235Net Income 2018: $88,7472018Revenue 2020: $2,330,068Expenses 2020: $2,289,696Net Income 2020: $40,3722020Revenue 2021: $2,758,157Expenses 2021: $2,398,643Net Income 2021: $359,5142021Revenue 2022: $2,441,522Expenses 2022: $2,583,228Net Income 2022: -$141,7062022Revenue 2023: $2,251,415Expenses 2023: $2,620,963Net Income 2023: -$369,5482023Revenue 2024: $2,367,004Expenses 2024: $2,169,567Net Income 2024: $197,4372024

Highlighted filing

2021

Revenue$2,758,157
Expenses$2,398,643
Net Income$359,514
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 14, 2022
Return Version
2021v4.2
Gross Receipts
$2,758,157
Mission and Program Overview

Mission

Our mission is to serve children and families of the University of Cincinnati and community by providing a high quality, educational program sustained through a professional, nurturing staff.

Our mission is to serve children and families of the university and community by providing a high quality, inclusive, educational program sustained through a professional, nurturing staff.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$276,443$622,423▲ $345,980
Savings and Temporary Cash Investments$282,745$282,958▲ $213
Investments in Publicly Traded Securities$121,415$127,685▲ $6,270
Accounts Receivable$156,373$121,948▼ $34,425
Land, Buildings, and Equipment, Net$79,907$91,009▲ $11,102
Prepaid Expenses and Deferred Charges$30,475$25,423▼ $5,052
Inventories for Sale or Use$2,000$2,000→ $0
Total Assets$949,358$1,273,446▲ $324,088
Liabilities
Accounts Payable and Accrued Expenses$82,688$74,576▼ $8,112
Deferred Revenue$30,367--
Total Liabilities$113,055$74,576▼ $38,479
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$783,075$1,145,642▲ $362,567
Net Assets With Donor Restrictions$53,228$53,228→ $0
Total Net Assets Fund Balance$836,303$1,198,870▲ $362,567
Total Liabilities and Net Assets / Fund Balance$949,358$1,273,446▲ $324,088

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$36,671$821,648$858,319
Other Land Buildings$48,201$149,366$197,567
Equipment$6,137$30,504$36,641
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barb HerronExecutive Director - Start 2021FT$48,030$4,529$52,559
Kelly BighamExecutive Director - Exit 2021FT$46,576$1,420$47,996

Board Members and Trustees

NameTitle
Susan GrossePresident
Kathleen BryanVice President
Helene HarteTrustee
Joseph HarrellTrustee
Tiffany RomanTrustee
Tamika OdumTrustee - Exit 8/1/2021
Lauren SchwartzTrustee/Parent Rep
Nicole MayoTrustee/Parent Rep - Exit 8/1/2021
Cathy StoughtonTrustee/Parent Rep - Start 1/1/2021
Katherine Bedard-ThomasTrustee/Parent Rep - Start 1/1/2021
Lindsay SadlowskiSecretary
Melissa SchmidtTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$984,722
Program Service Revenue
$1,768,598
Investment Income
$4,837
Other Revenue
$0
All Other Contributions
$484,108
Change in Net Assets
$359,514
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,731,291
Other Expenses$667,352
Total Fundraising Expense$10,040
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$1,106,254$241,761-$1,348,015
Occupancy$363,933$7,427-$371,360
Other Employee Benefits$125,077$22,182-$147,259
Payroll Taxes$103,133$22,539-$125,672
Current Officers, Directors, Trustees, and Key Employees$77,639$22,916-$100,555
Office Expenses$10,605$16,502$10,040$37,147
Insurance$29,167$3,241-$32,408
Fees for Services Other-$14,582-$14,582
Depreciation Depletion$12,163$248-$12,411
Pension Plan Contributions$9,181$609-$9,790
Information Technology$1,414$3,299-$4,713
Conferences and Meetings$3,423$748-$4,171
Fees for Services Accounting-$4,000-$4,000
Other Expenses$1,134$804-$1,938
Advertising$990--$990
Total Functional Expenses$2,027,745$360,858$10,040$2,398,643
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
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, Part VI, Section B, line 11B

The 990 was reviewed by management prior to filing, no additional review was conducted.

Form 990, Part VI, Section B, line 12C

At monthly board meetings, there is consistent dialogue around any conflict of interest

Form 990, Part VI, Section B, line 15

Market research is conducted annually around all staff salaries

Form 990, Part VI, Section C, line 19

Public documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Empower Learn Create
EIN
31-1143832
Phone
5139612825
Address
3310 Ruther Avenue, Cincinnati, OH 45220

Signing Officer

Name
Barb Herron
Title
Executive Director
Phone
5139612825
Signed
2022-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barb Herron
Formed
1985
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
131
Volunteers
20

Preparer

Firm
Barnes Dennig & Co LTD
Address
150 East Fourth Street, Cincinnati, OH 45202
Preparer
Paula Hume
Phone
5132418313
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IRS990/OccupancyGrp/TotalAmt0371360
IRS990/OfficeExpensesGrp/FundraisingAmt010040
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt016502
IRS990/OfficeExpensesGrp/ProgramServicesAmt010605
IRS990/OfficeExpensesGrp/TotalAmt037147
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt022182
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0125077
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0147259
IRS990/OtherExpensesGrp/Desc0Food and Supplies
IRS990/OtherExpensesGrp/Desc1Program Expense
IRS990/OtherExpensesGrp/Desc2Other
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2804
IRS990/OtherExpensesGrp/ProgramServicesAmt0160212
IRS990/OtherExpensesGrp/ProgramServicesAmt123420
IRS990/OtherExpensesGrp/ProgramServicesAmt21134
IRS990/OtherExpensesGrp/TotalAmt0160212
IRS990/OtherExpensesGrp/TotalAmt123420
IRS990/OtherExpensesGrp/TotalAmt21938
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt022539
IRS990/PayrollTaxesGrp/ProgramServicesAmt0103133
IRS990/PayrollTaxesGrp/TotalAmt0125672
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0609
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt09181
IRS990/PensionPlanContributionsGrp/TotalAmt09790
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt030475
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt025423
IRS990/PrincipalOfficerNm0Barb Herron
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/Desc0Tuition Income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01768598
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01768598
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01052477
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03320
IRS990/PYOtherExpensesAmt0627060
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01274271
IRS990/PYRevenuesLessExpensesAmt040372
IRS990/PYSalariesCompEmpBnftPaidAmt01662636
IRS990/PYTotalExpensesAmt02289696
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02330068
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0359514
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01768598
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0282745
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0282958
IRS990ScheduleA/CollegeOrganizationInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0984722
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01052477
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0206907
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0160544
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0186619
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02591269
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04837
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03320
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05721
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt05247
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03542
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt022667
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt08937899
IRS990ScheduleA/PublicSupportCY170Pct00.99130
IRS990ScheduleA/PublicSupportPY170Pct00.98860
IRS990ScheduleA/PublicSupportTotal170Amt02591269
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0984722
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01052477
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0206907
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0160544
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0186619
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02591269
IRS990ScheduleA/TotalSupportAmt02613936
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/EquipmentGrp/BookValueAmt06137
IRS990ScheduleD/EquipmentGrp/DepreciationAmt030504
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt036641
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt036671
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0821648
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0858319
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt048201
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0149366
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0197567
IRS990ScheduleD/TotalBookValueLandBuildingsAmt091009
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 was reviewed by management prior to filing, no additional review was conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1At monthly board meetings, there is consistent dialogue around any conflict of interest
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Market research is conducted annually around all staff salaries
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Public documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/StatesWhereCopyOfReturnIsFldCd1KY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0949358
IRS990/TotalAssetsEOYAmt01273446
IRS990/TotalAssetsGrp/BOYAmt0949358
IRS990/TotalAssetsGrp/EOYAmt01273446
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0984722
IRS990/TotalEmployeeCnt0131
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010040
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0360858
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02027745
IRS990/TotalFunctionalExpensesGrp/TotalAmt02398643
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0113055
IRS990/TotalLiabilitiesEOYAmt074576
IRS990/TotalLiabilitiesGrp/BOYAmt0113055
IRS990/TotalLiabilitiesGrp/EOYAmt074576
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0836303
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01198870

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.06$0.88$2.37$2.17$0.20
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.05$0.68$2.25$2.62$0.37
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.05$1.04$2.44$2.58$0.14
2021Detailed filing. Detailed filing data is available for this year.$1.27$0.07$1.20$2.76$2.40$0.36
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.11$0.84$2.33$2.29$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.07$0.66$2.13$2.04$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.07$0.58$1.92$1.82$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.05$0.48$1.81$1.79$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.02$0.71$1.70$1.72$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.77$0.04$0.73$1.67$1.87$0.20
2013Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$1.79$1.81$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.00$0.95$1.85
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.03$1.10$1.85
Peer Organizations

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