Civic Intelligence

Wilma Valentine Childcare Inc.

990 • Fiscal year 2013 • EIN 31-1596196

Jan 01, 2013 to Dec 31, 2013 • Filed on Mar 18, 2014

1200 S Childrens Home Rd45365

(937) 498-4566

Siviq Scores

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

Liabilities / Assets

67th percentile

0.03x

Higher debt load relative to assets than 67% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

67th percentile

0.02x

Higher debt load relative to revenue than 67% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

61st percentile

8.2%

Higher net margin than 61% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

71st percentile

19%

Faster asset growth than 71% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$201,254

Up $31,788 (+19%) from 2012

Net Assets

Up

$195,425

Up $29,632 (+18%) from 2012

Liabilities

Up

$5,829

Up $2,156 (+59%) from 2012

Revenue

$362,272

No earlier filing loaded for comparison.

Expenses

Up

$332,640

Up $80,106 (+32%) from 2012

Net Income

$29,632

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $181,107Liabilities 2010: $773Net Assets 2010: $180,3342010Assets 2011: $178,089Liabilities 2011: $1,570Net Assets 2011: $176,5192011Assets 2012: $169,466Liabilities 2012: $3,673Net Assets 2012: $165,7932012Assets 2013: $201,254Liabilities 2013: $5,829Net Assets 2013: $195,4252013Assets 2015: $303,376Liabilities 2015: $0Net Assets 2015: $303,3762015Assets 2016: $370,477Liabilities 2016: $2,126Net Assets 2016: $368,3512016Assets 2017: $413,081Liabilities 2017: $1,298Net Assets 2017: $411,7832017Assets 2018: $488,225Liabilities 2018: $3,986Net Assets 2018: $484,2392018Assets 2019: $600,085Liabilities 2019: $1,917Net Assets 2019: $598,1682019Assets 2020: $733,256Liabilities 2020: $30,319Net Assets 2020: $702,9372020Assets 2021: $788,642Liabilities 2021: $1,616Net Assets 2021: $787,0262021Assets 2022: $882,988Liabilities 2022: $5,291Net Assets 2022: $877,6972022Assets 2023: $904,730Liabilities 2023: $2,496Net Assets 2023: $902,2342023Assets 2024: $929,050Liabilities 2024: $26,382Net Assets 2024: $902,6682024

Highlighted filing

2013

Assets$201,254
Liabilities$5,829
Net Assets$195,425

Operations Trend

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

$800K$600K$400K$200K$0Expenses 2010: $225,3642010Expenses 2011: $248,2972011Expenses 2012: $252,5342012Revenue 2013: $362,272Expenses 2013: $332,640Net Income 2013: $29,6322013Revenue 2015: $415,977Expenses 2015: $347,321Net Income 2015: $68,6562015Revenue 2016: $475,047Expenses 2016: $410,072Net Income 2016: $64,9752016Revenue 2017: $448,529Expenses 2017: $405,097Net Income 2017: $43,4322017Revenue 2018: $462,426Expenses 2018: $389,970Net Income 2018: $72,4562018Revenue 2019: $497,261Expenses 2019: $383,332Net Income 2019: $113,9292019Revenue 2020: $544,548Expenses 2020: $439,779Net Income 2020: $104,7692020Revenue 2021: $547,694Expenses 2021: $463,605Net Income 2021: $84,0892021Revenue 2022: $649,474Expenses 2022: $558,803Net Income 2022: $90,6712022Revenue 2023: $543,594Expenses 2023: $519,057Net Income 2023: $24,5372023Revenue 2024: $562,403Expenses 2024: $561,969Net Income 2024: $4342024

Highlighted filing

2013

Revenue$362,272
Expenses$332,640
Net Income$29,632
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Mar 18, 2014
Return Version
2013v3.1
Gross Receipts
$362,272
Mission and Program Overview

Mission

To provide quality childcare for all children; welcoming those with special needs and that all children will learn the value of acceptance & friendship along with life skills while learning and growing alongside each other.

Organization's mission or most significant activities to provide high quality day care for young children with an emphasis on services to families with children experiencing developmental delays or diagnosed with handicapping conditions. Our goal is to strengthen the family unit by providing a positive, structured environment of safety, support, and care for their child.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$62,027$88,496▲ $26,469
Pledges and Grants Receivable$41,828$41,228▼ $600
Savings and Temporary Cash Investments$36,510$36,703▲ $193
Land, Buildings, and Equipment, Net$1,408$3,486▲ $2,078
Accounts Receivable$874$2,216▲ $1,342
Total Assets$169,466$201,254▲ $31,788
Other Assets Total$26,819$29,125▲ $2,306
Liabilities
Grants Payable-$4,215-
Accounts Payable and Accrued Expenses$2,950$1,300▼ $1,650
Deferred Revenue$723$314▼ $409
Total Liabilities$3,673$5,829▲ $2,156
Net Assets / Fund Balance
Unrestricted Net Assets$123,965$195,425▲ $71,460
Temporarily Rstr Net Assets$41,828--
Total Net Assets Fund Balance$165,793$195,425▲ $29,632
Total Liabilities and Net Assets / Fund Balance$169,466$201,254▲ $31,788

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,486$4,696$8,182
Other Assets Org$29,125--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$26,819-▲ $2,718-$29,125
2012$25,008-▲ $2,265-$26,819
2011-$25,000▲ $114-$25,008
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sara OldingPresident
Amy SimindingerBoard Member
Lenora RandolphBoard Member
Rusty EilermanBoard Member
Shauna VordemarkBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$242,530
Program Service Revenue
$116,644
Investment Income
$3,098
Other Revenue
$0
All Other Contributions
$215,530
Change in Net Assets
$29,632

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$96,995
Total Noncash Contributions1$96,995

Audited Revenue Reconciliation

Revenue per Audited Statements
$362,272
Total Revenue per Audited Statements
$362,272
Total Revenue per Form 990
$362,272
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$332,640
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$19,713$6,571-$26,284
Fees for Services Accounting$8,060--$8,060
Depreciation Depletion$855--$855
Other Expenses$978$806-$806
Fees for Service Investment Mgmnt Fees-$744-$744
All Other Expenses$208$117-$325
Total Functional Expenses$307,059$25,581$0$332,640

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$332,640
Total Expenses per Audited Statements$332,640
Total Expenses per Form 990$332,640
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
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Sara olding brenda schlater director director family member

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

A copy of form 990 is presented to the governing body prior to the filing. The governing body then reviews and approves the form 990 at it's regular meeting.

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

Annually the board and director will complete the conflict of interest forms or as the occasions arise

Form 990, Page 6, Part VI, Line 19

The governing documents and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

EIN
31-1596196
Phone
9374984566

Signing Officer

Name
Sara Olding
Title
President
Phone
9374984566
Signed
2014-03-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sara Olding
Formed
1996
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Preparer
John C Bensman
Phone
9378983167
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Organization's mission or most significant activities to provide high quality day care for young children with an emphasis on services to families with children experiencing developmental delays or diagnosed with handicapping conditions. Our goal is to strengthen the family unit by providing a positive, structured environment of safety, support, and care for their child.

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IRS990ScheduleD/RevenueSubtotalAmt0362272
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03486
IRS990ScheduleD/TotalBookValueOtherAssetsAmt029125
IRS990ScheduleD/TotalExpensesPerForm990Amt0332640
IRS990ScheduleD/TotalRevenuePerForm990Amt0362272
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0362272
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0332640
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt096995
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION'S MISSION OR MOST SIGNIFICANT ACTIVITIES TO PROVIDE HIGH QUALITY DAY CARE FOR YOUNG CHILDREN WITH AN EMPHASIS ON SERVICES TO FAMILIES WITH CHILDREN EXPERIENCING DEVELOPMENTAL DELAYS OR DIAGNOSED WITH HANDICAPPING CONDITIONS. OUR GOAL IS TO STRENGTHEN THE FAMILY UNIT BY PROVIDING A POSITIVE, STRUCTURED ENVIRONMENT OF SAFETY, SUPPORT, AND CARE FOR THEIR CHILD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SARA OLDING BRENDA SCHLATER DIRECTOR DIRECTOR FAMILY MEMBER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF FORM 990 IS PRESENTED TO THE GOVERNING BODY PRIOR TO THE FILING. THE GOVERNING BODY THEN REVIEWS AND APPROVES THE FORM 990 AT IT'S REGULAR MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUALLY THE BOARD AND DIRECTOR WILL COMPLETE THE CONFLICT OF INTEREST FORMS OR AS THE OCCASIONS ARISE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10SHELBY COUNTY BOARD OF DD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine20BOARD OF DEVELOPMENTIAL DISABILITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0346401342
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SPECIAL ED
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt09
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine101200 SOUTH CHILDRENS HOME ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0SIDNEY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode045365
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0218213
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CONTRACT COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine10SHELBY COUNTY BOARD OF DD
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt041828
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0169466
IRS990/TotalAssetsEOYAmt0201254
IRS990/TotalAssetsGrp/BOYAmt0169466
IRS990/TotalAssetsGrp/EOYAmt0201254
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0242530
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025581
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0307059
IRS990/TotalFunctionalExpensesGrp/TotalAmt0332640
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03673
IRS990/TotalLiabilitiesEOYAmt05829
IRS990/TotalLiabilitiesGrp/BOYAmt03673
IRS990/TotalLiabilitiesGrp/EOYAmt05829
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0165793
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0195425
IRS990/TotalProgramServiceExpensesAmt0307059
IRS990/TotalProgramServiceRevenueAmt0116644
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0119742
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0362272
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0169466
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0201254
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0123965
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0195425
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101200 S CHILDRENS HOME RD
IRS990/USAddress/City0SIDNEY
IRS990/USAddress/State0OH
IRS990/USAddress/ZIPCode045365
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SARA OLDING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09374984566
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-03-18
ReturnHeader/Filer/BusinessName/BusinessNameLine10WILMA VALENTINE CREATIVE LEARNING
ReturnHeader/Filer/BusinessName/BusinessNameLine20CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0WILM
ReturnHeader/Filer/EIN0311596196
ReturnHeader/Filer/PhoneNum09374984566
ReturnHeader/Filer/USAddress/AddressLine101200 S CHILDRENS HOME RD
ReturnHeader/Filer/USAddress/City0SIDNEY
ReturnHeader/Filer/USAddress/State0OH
ReturnHeader/Filer/USAddress/ZIPCode045365
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10MANNING & ASSOCIATES CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 13449
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0DAYTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0454130449
ReturnHeader/PreparerPersonGrp/PhoneNum09378983167
ReturnHeader/PreparerPersonGrp/PreparationDt02014-05-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN C BENSMAN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-05-14T15:20:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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.$9.29$0.26$9.03$5.62$5.62$0.00
2023Detailed filing. Detailed filing data is available for this year.$9.05$0.02$9.02$5.44$5.19$0.25
2022Detailed filing. Detailed filing data is available for this year.$8.83$0.05$8.78$6.49$5.59$0.91
2021Detailed filing. Detailed filing data is available for this year.$7.89$0.02$7.87$5.48$4.64$0.84
2020Detailed filing. Detailed filing data is available for this year.$7.33$0.30$7.03$5.45$4.40$1.05
2019Detailed filing. Detailed filing data is available for this year.$6.00$0.02$5.98$4.97$3.83$1.14
2018Detailed filing. Detailed filing data is available for this year.$4.88$0.04$4.84$4.62$3.90$0.72
2017Detailed filing. Detailed filing data is available for this year.$4.13$0.01$4.12$4.49$4.05$0.43
2016Detailed filing. Detailed filing data is available for this year.$3.70$0.02$3.68$4.75$4.10$0.65
2015Detailed filing. Detailed filing data is available for this year.$3.03$0.00$3.03$4.16$3.47$0.69
2013Detailed filing. Detailed filing data is available for this year.$2.01$0.06$1.95$3.62$3.33$0.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$0.04$1.66$2.53
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.78$0.02$1.77$2.48
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.01$1.80$2.25