Civic Intelligence

Empower Learn Create

990 • Fiscal year 2022 • EIN 31-1143832

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 08, 2023

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

46th percentile

0.05x

Higher debt load relative to assets than 46% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

31st percentile

0.02x

Higher debt load relative to revenue than 31% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

25th percentile

-5.8%

Higher net margin than 25% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

54th percentile

$69,071

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

13th percentile

-14%

Faster asset growth than 13% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

25th percentile

-11%

Faster revenue growth than 25% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$1,089,546

Down $183,900 (-14%) from 2021

Net Assets

Down

$1,038,629

Down $160,241 (-13%) from 2021

Liabilities

Down

$50,917

Down $23,659 (-32%) from 2021

Revenue

Down

$2,441,522

Down $316,635 (-11%) from 2021

Expenses

Up

$2,583,228

Up $184,585 (+7.7%) from 2021

Net Income

Down

-$141,706

Down $501,220 (-139%) from 2021

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

2022

Assets$1,089,546
Liabilities$50,917
Net Assets$1,038,629

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

2022

Revenue$2,441,522
Expenses$2,583,228
Net Income-$141,706
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 8, 2023
Return Version
2022v5.0
Gross Receipts
$2,441,522
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$622,423$502,193▼ $120,230
Savings and Temporary Cash Investments$282,958$283,865▲ $907
Investments in Publicly Traded Securities$127,685$110,378▼ $17,307
Accounts Receivable$121,948$78,864▼ $43,084
Land, Buildings, and Equipment, Net$91,009$78,597▼ $12,412
Prepaid Expenses and Deferred Charges$25,423$33,649▲ $8,226
Inventories for Sale or Use$2,000$2,000→ $0
Total Assets$1,273,446$1,089,546▼ $183,900
Liabilities
Accounts Payable and Accrued Expenses$74,576$48,028▼ $26,548
Deferred Revenue-$2,889-
Total Liabilities$74,576$50,917▼ $23,659
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,145,642$985,401▼ $160,241
Net Assets With Donor Restrictions$53,228$53,228→ $0
Total Net Assets Fund Balance$1,198,870$1,038,629▼ $160,241
Total Liabilities and Net Assets / Fund Balance$1,273,446$1,089,546▼ $183,900

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$33,441$824,878$858,319
Other Land Buildings$41,608$155,959$197,567
Equipment$3,548$33,093$36,641
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barb HerronExecutive DirectorFT$59,899$9,172$69,071

Board Members and Trustees

NameTitle
Susan Grosse - Exit 123122Past President
Kathleen BryanPresident
Tiffany RomanVice President
Diana Grover - Start 3122Trustee
Helene HarteTrustee
Joseph HarrellTrustee
Tony Lawson - Start 3122Trustee
Dwonna Thompson-LenoirTrustee-Start 4/1/22
Cathy StoughtonTrustee/Parent Rep
Katherine Bedard-ThomasTrustee/Parent Rep
Lauren Schwartz - Exit 5122Trustee/Parent Rep
Lindsay SadlowskiSecretary
Melissa SchmidtTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$897,550
Program Service Revenue
$1,540,548
Investment Income
$3,424
Other Revenue
$0
All Other Contributions
$411,756
Change in Net Assets
$-141,706
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,841,082
Other Expenses$742,146
Total Fundraising Expense$5,232
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,244,217$259,405-$1,503,622
Occupancy$381,091$7,777-$388,868
Payroll Taxes$117,780$24,556-$142,336
Other Employee Benefits$99,261$12,198-$111,459
Current Officers, Directors, Trustees, and Key Employees$49,565$19,506-$69,071
Office Expenses$11,686$18,411$5,232$35,329
Insurance$30,797$3,422-$34,219
Fees for Services Other-$25,297-$25,297
Pension Plan Contributions$13,289$1,305-$14,594
Conferences and Meetings$11,505$2,399-$13,904
Depreciation Depletion$12,163$248-$12,411
Fees for Services Accounting-$10,350-$10,350
Advertising$9,259--$9,259
Information Technology$812$1,895-$2,707
Other Expenses$1,980$660-$2,640
Travel$436--$436
Total Functional Expenses$2,188,692$389,304$5,232$2,583,228
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
2023-11-08
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
140
Volunteers
13

Preparer

Firm
Barnes Dennig & Co LTD
Address
150 East Fourth Street, Cincinnati, OH 45202
Preparer
Paula Hume
Phone
5132418313
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IRS990/OfficeExpensesGrp/ProgramServicesAmt011686
IRS990/OfficeExpensesGrp/TotalAmt035329
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt012198
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt099261
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0111459
IRS990/OtherExpensesGrp/Desc0Food and Supplies
IRS990/OtherExpensesGrp/Desc1Program Expense
IRS990/OtherExpensesGrp/Desc2Other
IRS990/OtherExpensesGrp/Desc3Fundraising expenses
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01875
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1660
IRS990/OtherExpensesGrp/ProgramServicesAmt0165748
IRS990/OtherExpensesGrp/ProgramServicesAmt137755
IRS990/OtherExpensesGrp/ProgramServicesAmt21348
IRS990/OtherExpensesGrp/ProgramServicesAmt31980
IRS990/OtherExpensesGrp/TotalAmt0165748
IRS990/OtherExpensesGrp/TotalAmt137755
IRS990/OtherExpensesGrp/TotalAmt23223
IRS990/OtherExpensesGrp/TotalAmt32640
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0259405
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01244217
IRS990/OtherSalariesAndWagesGrp/TotalAmt01503622
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt024556
IRS990/PayrollTaxesGrp/ProgramServicesAmt0117780
IRS990/PayrollTaxesGrp/TotalAmt0142336
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01305
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt013289
IRS990/PensionPlanContributionsGrp/TotalAmt014594
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt025423
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt033649
IRS990/PrincipalOfficerNm0Barb Herron
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/Desc0Tuition Income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01540548
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01540548
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0984722
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04837
IRS990/PYOtherExpensesAmt0667352
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01768598
IRS990/PYRevenuesLessExpensesAmt0359514
IRS990/PYSalariesCompEmpBnftPaidAmt01731291
IRS990/PYTotalExpensesAmt02398643
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02758157
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-141706
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01540548
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0282958
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0283865
IRS990ScheduleA/CollegeOrganizationInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0876550
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0984722
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01052477
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0206907
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0160544
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03281200
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03424
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04837
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03320
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt05721
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05247
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt022549
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt08758177
IRS990ScheduleA/PublicSupportCY170Pct00.99320
IRS990ScheduleA/PublicSupportPY170Pct00.99130
IRS990ScheduleA/PublicSupportTotal170Amt03281200
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0876550
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0984722
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01052477
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0206907
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0160544
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03281200
IRS990ScheduleA/TotalSupportAmt03303749
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/BookValueAmt03548
IRS990ScheduleD/EquipmentGrp/DepreciationAmt033093
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt036641
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt033441
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0824878
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0858319
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt041608
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0155959
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0197567
IRS990ScheduleD/TotalBookValueLandBuildingsAmt078597
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/TotalAssetsBOYAmt01273446
IRS990/TotalAssetsEOYAmt01089546
IRS990/TotalAssetsGrp/BOYAmt01273446
IRS990/TotalAssetsGrp/EOYAmt01089546
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0897550
IRS990/TotalEmployeeCnt0140
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05232
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0389304
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02188692
IRS990/TotalFunctionalExpensesGrp/TotalAmt02583228
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt074576
IRS990/TotalLiabilitiesEOYAmt050917
IRS990/TotalLiabilitiesGrp/BOYAmt074576

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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
2022Detailed filing. Detailed filing data is available for this year.$1.09$0.05$1.04$2.44$2.58$0.14
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$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