Civic Intelligence

A Childs Garden Inc

EIN 31-1772758 • 501(c)3 • Cincinnati, OH

Profile

Provide an early learning education for children 30 months thru 5 yrs in a part time developmentally appropriate setting aligning all aspects of the ohio elds curriculum

5427 Julmar DrCincinnati, OH 45238

www.achildsgarden.us

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

94th percentile

1.24x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.06x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

21st percentile

-24%

Higher net margin than 21% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

99th percentile

$81,290

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 18.3% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

16th percentile

-55%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

28th percentile

-25%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$22,560

Down $88,785 (-80%) from 2022

Liabilities

Up

$27,870

Up $27,870 from 2022

Net Assets

Down

-$5,310

Down $116,655 (-105%) from 2022

Operations
Liabilities / Revenue79th percentileNet Margin21st percentile

Revenue

Down

$443,070

Down $343,691 (-44%) from 2022

Expenses

Down

$550,629

Down $93,414 (-15%) from 2022

Net Income

Down

-$107,559

Down $250,277 (-175%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0-$50KAssets 2010: $22,825Liabilities 2010: $0Net Assets 2010: $22,8252010Assets 2011: $23,652Liabilities 2011: $7,000Net Assets 2011: $16,6522011Assets 2012: $20,332Liabilities 2012: $32,848Net Assets 2012: -$12,5162012Assets 2013: $31,848Liabilities 2013: $41,618Net Assets 2013: -$9,7702013Assets 2014: $20,473Liabilities 2014: $34,448Net Assets 2014: -$13,9752014Assets 2015: $18,680Liabilities 2015: $34,569Net Assets 2015: -$15,8892015Assets 2016: $22,455Liabilities 2016: $26,566Net Assets 2016: -$4,1112016Assets 2017: $30,275Liabilities 2017: $21,683Net Assets 2017: $8,5922017Assets 2019: $32,533Liabilities 2019: $16,110Net Assets 2019: $16,4232019Assets 2020: $83,548Liabilities 2020: $109,900Net Assets 2020: -$26,3522020Assets 2021: $70,448Liabilities 2021: $99,900Net Assets 2021: -$29,4522021Assets 2022: $111,345Liabilities 2022: $0Net Assets 2022: $111,3452022Assets 2024: $22,560Liabilities 2024: $27,870Net Assets 2024: -$5,3102024

Highlighted filing

2024

Assets$22,560
Liabilities$27,870
Net Assets-$5,310
Open 2024 Filing

Operations Trend

Revenue Growth28th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $395,0662010Expenses 2011: $394,5642011Expenses 2012: $429,7072012Revenue 2013: $398,283Expenses 2013: $395,537Net Income 2013: $2,7462013Revenue 2014: $411,991Expenses 2014: $421,225Net Income 2014: -$9,2342014Revenue 2015: $395,698Expenses 2015: $397,601Net Income 2015: -$1,9032015Revenue 2016: $406,203Expenses 2016: $394,425Net Income 2016: $11,7782016Revenue 2017: $441,483Expenses 2017: $428,781Net Income 2017: $12,7022017Revenue 2019: $450,101Expenses 2019: $446,535Net Income 2019: $3,5662019Revenue 2020: $263,571Expenses 2020: $306,762Net Income 2020: -$43,1912020Revenue 2021: $402,487Expenses 2021: $415,120Net Income 2021: -$12,6332021Revenue 2022: $786,761Expenses 2022: $644,043Net Income 2022: $142,7182022Revenue 2024: $443,070Expenses 2024: $550,629Net Income 2024: -$107,5592024

Highlighted filing

2024

Revenue$443,070
Expenses$550,629
Net Income-$107,559
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$22,560
Liabilities
$27,870
Net assets
-$5,310
Revenue
$443,070
Expenses
$550,629
Net income
-$107,559
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.28$0.05$4.43$5.51$1.08
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.00$1.11$7.87$6.44$1.43
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$1.00$0.29$4.02$4.15$0.13
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$1.10$0.26$2.64$3.07$0.43
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.16$0.16$4.50$4.47$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.22$0.09$4.41$4.29$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.27$0.04$4.06$3.94$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.19$0.35$0.16$3.96$3.98$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.20$0.34$0.14$4.12$4.21$0.09
2013Detailed filing. Detailed filing data is available for this year.$0.32$0.42$0.10$3.98$3.96$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.33$0.13$4.30
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.07$0.17$3.95
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.00$0.23$3.95
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 11, 2025
Return Version
2024v5.0
Gross Receipts
$443,070
Mission and Program Overview

Mission

Provide an early learning education for children 30 months thru 5 yrs in a part time developmentally appropriate setting aligning all aspects of the ohio elds curriculum

Provide an early learning education to 5 years old in a developmentally appropriate setting aligning all aspects of the ohio elcs cirriculum

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$14,151$13,684▼ $467
Cash and Non-Interest-Bearing Accounts$85,530$8,526▼ $77,004
Rtn Earn Endowment Incm Other Fnds$100,031$-5,310▼ $105,341
Total Assets$100,031$22,560▼ $77,471
Other Assets Total$350$350→ $0
Liabilities
Unsecured Notes Loans Payable-$27,870-
Total Liabilities$0$27,870▲ $27,870
Net Assets / Fund Balance
Total Net Assets Fund Balance$100,031$-5,310▼ $105,341
Total Liabilities and Net Assets / Fund Balance$100,031$22,560▼ $77,471

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,684$40,760-
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Ashley BovardTreasurerPT$81,290$81,290
Martha SmithPresidentPT$51,655$51,655

Board Members and Trustees

NameTitle
Jason BovardVice President
Cary CainDirector
Lynn SmithDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Not Applicable---
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$443,070
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-107,559
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$413,919
Other Expenses$136,710
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$248,725--$248,725
Current Officers, Directors, Trustees, and Key Employees$81,290$51,655-$132,945
Occupancy$56,549--$56,549
Payroll Taxes$20,944$11,305-$32,249
Other Expenses$14,884--$14,884
Insurance$4,310--$4,310
Fees for Services Accounting-$3,000-$3,000
Depreciation Depletion-$467-$467
Advertising$324--$324
Interest-$171-$171
Total Functional Expenses$484,031$66,598$0$550,629
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
A Childs Garden Inc
EIN
31-1772758
Phone
5134510330
Address
5427 JULMAR DR, Cincinnati, OH 45238

Signing Officer

Name
Martha Smith
Title
President
Phone
5134510330
Signed
2025-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Martha P Smith
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
0
Employees
30

Preparer

Firm
Jim Daria and Associates Inc
Address
6568 GLENWAY AVE, CINCINNATI, OH 45211
Preparer
Jim Daria
Phone
5134517267
Supplemental Narrative

Additional Explanations

Not Applicable

“NOT APPLICABLE”

Raw XML Appendix334 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NOT APPLICABLE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0NOT APPLICABLE
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0100031
IRS990/TotalAssetsEOYAmt022560
IRS990/TotalAssetsGrp/BOYAmt0100031
IRS990/TotalAssetsGrp/EOYAmt022560
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt030
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt066598
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0484031
IRS990/TotalFunctionalExpensesGrp/TotalAmt0550629
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt027870
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt027870
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0100031
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-5310
IRS990/TotalProgramServiceExpensesAmt0484031
IRS990/TotalProgramServiceRevenueAmt0443070
IRS990/TotalReportableCompFromOrgAmt0265890
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0443070
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0443070
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0100031
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt022560
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt027870
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06986 ST HELENS CT
IRS990/USAddress/CityNm0CLEVES
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045002
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.achildsgarden.us
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARTHA SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05134510330
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0A CHILDS GARDEN INC
ReturnHeader/Filer/BusinessNameControlTxt0ACHI
ReturnHeader/Filer/EIN0311772758
ReturnHeader/Filer/PhoneNum05134510330
ReturnHeader/Filer/USAddress/AddressLine1Txt05427 JULMAR DR
ReturnHeader/Filer/USAddress/CityNm0Cincinnati
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045238
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JIM DARIA AND ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06568 GLENWAY AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CINCINNATI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045211
ReturnHeader/PreparerPersonGrp/PhoneNum05134517267
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JIM DARIA
ReturnHeader/ReturnTs02025-07-23T13:25:23-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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