Civic Intelligence

Empower Learn Create

990 • Fiscal year 2023 • EIN 31-1143832

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 08, 2024

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

51st percentile

0.07x

Higher debt load relative to assets than 51% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

33rd percentile

0.02x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

18th percentile

-16%

Higher net margin than 18% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

59th percentile

$82,254

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

4th percentile

-33%

Faster asset growth than 4% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

27th percentile

-7.8%

Faster revenue growth than 27% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$730,353

Down $359,193 (-33%) from 2022

Net Assets

Down

$679,032

Down $359,597 (-35%) from 2022

Liabilities

Up

$51,321

Up $404 (+0.8%) from 2022

Revenue

Down

$2,251,415

Down $190,107 (-7.8%) from 2022

Expenses

Up

$2,620,963

Up $37,735 (+1.5%) from 2022

Net Income

Down

-$369,548

Down $227,842 (-161%) from 2022

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

2023

Assets$730,353
Liabilities$51,321
Net Assets$679,032

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

2023

Revenue$2,251,415
Expenses$2,620,963
Net Income-$369,548
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 8, 2024
Return Version
2023v5.1
Gross Receipts
$2,251,415
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
Savings and Temporary Cash Investments$283,865$287,678▲ $3,813
Cash and Non-Interest-Bearing Accounts$502,193$198,990▼ $303,203
Investments in Publicly Traded Securities$110,378$123,570▲ $13,192
Land, Buildings, and Equipment, Net$78,597$68,467▼ $10,130
Accounts Receivable$78,864$33,812▼ $45,052
Prepaid Expenses and Deferred Charges$33,649$15,836▼ $17,813
Inventories for Sale or Use$2,000$2,000→ $0
Total Assets$1,089,546$730,353▼ $359,193
Liabilities
Accounts Payable and Accrued Expenses$48,028$45,815▼ $2,213
Deferred Revenue$2,889$5,506▲ $2,617
Total Liabilities$50,917$51,321▲ $404
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$985,401$625,804▼ $359,597
Net Assets With Donor Restrictions$53,228$53,228→ $0
Total Net Assets Fund Balance$1,038,629$679,032▼ $359,597
Total Liabilities and Net Assets / Fund Balance$1,089,546$730,353▼ $359,193

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$30,212$828,107$858,319
Other Land Buildings$36,211$162,661$198,872
Equipment$2,044$34,597$36,641
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barb HerronExecutive DirectorFT$70,885$11,369$82,254

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$791,905
Program Service Revenue
$1,451,160
Investment Income
$8,350
Other Revenue
$0
All Other Contributions
$450,510
Change in Net Assets
$-369,548
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,904,316
Other Expenses$716,647
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,244,052$294,532-$1,538,584
Occupancy$368,224$7,516-$375,740
Payroll Taxes$111,914$26,617-$138,531
Other Employee Benefits$104,811$25,005-$129,816
Current Officers, Directors, Trustees, and Key Employees$66,508$15,746-$82,254
Insurance$33,433$3,714-$37,147
Office Expenses$15,051$16,966-$32,017
Fees for Services Other-$18,219-$18,219
Pension Plan Contributions$12,307$2,824-$15,131
Conferences and Meetings$9,666$2,230-$11,896
Depreciation Depletion$11,206$229-$11,435
Advertising$6,340$1,403-$7,743
Information Technology$1,407$2,110-$3,517
Fees for Services Accounting-$2,800-$2,800
Other Expenses$1,522$369-$1,891
Travel$311$69-$380
Total Functional Expenses$2,200,614$420,349$0$2,620,963
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
2024-11-08
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
94
Volunteers
12

Preparer

Firm
Barnes Dennig & Co LTD
Address
150 East Fourth Street, Cincinnati, OH 45202
Preparer
Paula Hume
Phone
5132418313
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IRS990/Form990PartVIISectionAGrp/PersonNm3Melissa Schmidt
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IRS990/OtherExpensesGrp/TotalAmt21891
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0294532
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01244052
IRS990/OtherSalariesAndWagesGrp/TotalAmt01538584
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt026617
IRS990/PayrollTaxesGrp/ProgramServicesAmt0111914
IRS990/PayrollTaxesGrp/TotalAmt0138531
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02824
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt012307
IRS990/PensionPlanContributionsGrp/TotalAmt015131
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt033649
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015836
IRS990/PrincipalOfficerNm0Barb Herron
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/Desc0Tuition Income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01451160
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01451160
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0897550
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03424
IRS990/PYOtherExpensesAmt0742146
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01540548
IRS990/PYRevenuesLessExpensesAmt0-141706
IRS990/PYSalariesCompEmpBnftPaidAmt01841082
IRS990/PYTotalExpensesAmt02583228
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02441522
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-369548
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01451160
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0283865
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0287678
IRS990ScheduleA/CollegeOrganizationInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0791905
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0876550
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0984722
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01052477
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0206907
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03912561
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt08350
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03424
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04837
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03320
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05721
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt025652
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt08258119
IRS990ScheduleA/PublicSupportCY170Pct00.99350
IRS990ScheduleA/PublicSupportPY170Pct00.99320
IRS990ScheduleA/PublicSupportTotal170Amt03912561
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0791905
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0876550
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0984722
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01052477
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0206907
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03912561
IRS990ScheduleA/TotalSupportAmt03938213
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/BookValueAmt02044
IRS990ScheduleD/EquipmentGrp/DepreciationAmt034597
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt036641
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt030212
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0828107
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0858319
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt036211
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0162661
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0198872
IRS990ScheduleD/TotalBookValueLandBuildingsAmt068467
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/TotalAssetsBOYAmt01089546
IRS990/TotalAssetsEOYAmt0730353
IRS990/TotalAssetsGrp/BOYAmt01089546
IRS990/TotalAssetsGrp/EOYAmt0730353
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0791905
IRS990/TotalEmployeeCnt094
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0420349
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02200614
IRS990/TotalFunctionalExpensesGrp/TotalAmt02620963
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt050917
IRS990/TotalLiabilitiesEOYAmt051321
IRS990/TotalLiabilitiesGrp/BOYAmt050917
IRS990/TotalLiabilitiesGrp/EOYAmt051321
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01038629
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0679032
IRS990/TotalOtherCompensationAmt011369
IRS990/TotalProgramServiceExpensesAmt02200614
IRS990/TotalProgramServiceRevenueAmt01451160
IRS990/TotalReportableCompFromOrgAmt070885
IRS990/TotalRevenueGrp/ExclusionAmt08350
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01451160
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02251415
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00

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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
2023Detailed filing. Detailed filing data is available for this year.$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
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