Civic Intelligence

Columbus Early Learning Centers

990 • Fiscal year 2019 • EIN 31-4379619

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

Refreshing map…

1611 Old Leonard AvenueColumbus, OH 43219

(614) 253-5525

Siviq Scores

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

Liabilities / Assets

67th percentile

0.22x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

51st percentile

0.09x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

50th percentile

3.2%

Higher net margin than 50% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

75th percentile

$116,120

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

69th percentile

12%

Faster asset growth than 69% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

54th percentile

5.7%

Faster revenue growth than 54% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,440,845

Up $150,028 (+12%) from 2018

Net Assets

Up

$1,123,784

Up $113,367 (+11%) from 2018

Liabilities

Up

$317,061

Up $36,661 (+13%) from 2018

Revenue

Up

$3,500,124

Up $187,626 (+5.7%) from 2018

Expenses

Up

$3,386,757

Up $234,798 (+7.4%) from 2018

Net Income

Down

$113,367

Down $47,172 (-29%) from 2018

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $1,614,416Liabilities 2010: $338,723Net Assets 2010: $1,275,6932010Assets 2011: $1,537,601Liabilities 2011: $430,051Net Assets 2011: $1,107,5502011Assets 2017: $1,081,416Liabilities 2017: $231,538Net Assets 2017: $849,8782017Assets 2018: $1,290,817Liabilities 2018: $280,400Net Assets 2018: $1,010,4172018Assets 2019: $1,440,845Liabilities 2019: $317,061Net Assets 2019: $1,123,7842019Assets 2020: $2,767,981Liabilities 2020: $878,867Net Assets 2020: $1,889,1142020Assets 2021: $4,625,634Liabilities 2021: $1,196,203Net Assets 2021: $3,429,4312021Assets 2022: $6,488,784Liabilities 2022: $1,323,497Net Assets 2022: $5,165,2872022Assets 2024: $8,987,498Liabilities 2024: $1,971,320Net Assets 2024: $7,016,1782024

Highlighted filing

2019

Assets$1,440,845
Liabilities$317,061
Net Assets$1,123,784

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0Expenses 2010: $2,715,0142010Expenses 2011: $2,563,7742011Revenue 2017: $2,761,496Expenses 2017: $2,740,212Net Income 2017: $21,2842017Revenue 2018: $3,312,498Expenses 2018: $3,151,959Net Income 2018: $160,5392018Revenue 2019: $3,500,124Expenses 2019: $3,386,757Net Income 2019: $113,3672019Revenue 2020: $3,970,932Expenses 2020: $3,205,602Net Income 2020: $765,3302020Revenue 2021: $4,274,000Expenses 2021: $2,814,022Net Income 2021: $1,459,9782021Revenue 2022: $4,773,623Expenses 2022: $2,948,997Net Income 2022: $1,824,6262022Revenue 2024: $7,407,292Expenses 2024: $5,994,011Net Income 2024: $1,413,2812024

Highlighted filing

2019

Revenue$3,500,124
Expenses$3,386,757
Net Income$113,367
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.0
Gross Receipts
$3,526,171
Mission and Program Overview

Mission

Doing what it takes to deliver the best early learning experiences and family support so every child succeeds in school and in life.

To help young learners develop, families succeed and neighborhoods thrive.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$356,259$348,816▼ $7,443
Savings and Temporary Cash Investments$346,147$326,442▼ $19,705
Investments Other Securities$261,145$305,643▲ $44,498
Land, Buildings, and Equipment, Net$101,552$265,960▲ $164,408
Accounts Receivable$128,199$123,103▼ $5,096
Prepaid Expenses and Deferred Charges$71,661$42,027▼ $29,634
Cash and Non-Interest-Bearing Accounts$20,456$20,456→ $0
Total Assets$1,290,817$1,440,845▲ $150,028
Other Assets Total$5,398$8,398▲ $3,000
Liabilities
Other Liabilities$159,553$158,248▼ $1,305
Accounts Payable and Accrued Expenses$87,097$132,439▲ $45,342
Deferred Revenue$33,750$26,374▼ $7,376
Total Liabilities$280,400$317,061▲ $36,661
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$327,993$743,404▲ $415,411
Net Assets With Donor Restrictions$682,424$380,380▼ $302,044
Total Net Assets Fund Balance$1,010,417$1,123,784▲ $113,367
Total Liabilities and Net Assets / Fund Balance$1,290,817$1,440,845▲ $150,028

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$11,797$73,239-
Equipment$49,610$133,795-
Leasehold Improvements$204,553$82,595-
Other Securities$305,643--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Gina GinnCEOFT$116,120$116,120

Board Members and Trustees

NameTitle
Erika GablePresident
Doug HromcoPresident-el
Caitlin ThroneBoard Fellow
Hima Bindu CharmarthyBoard Fellow
Andrew GearyBoard Member
Brian DickBoard Member
Eric ReischBoard Member
Jack GravelleBoard Member
Jaiza PageBoard Member
Jennifer SealeBoard Member
Jennifer VoltBoard Member
John AulettoBoard Member
Kimberly SaxtonBoard Member
Mallory McgillBoard Member
Michael AdamsBoard Member
Michael CeballosBoard Member
Molly EyermanBoard Member
Nab KunduBoard Member
Paula StrangesBoard Member
Randy BushBoard Member
Suresh RachuriBoard Member
Tameka HairstonBoard Member
Tobi FurmanBoard Member
Greg ConantSecretary
Anagha PathakTreasurer-el
Eric ReischTreasurer-el
Revenue and Support

Revenue Composition

Contributions and Grants
$2,893,848
Program Service Revenue
$539,304
Investment Income
$45
Other Revenue
$66,927
All Other Contributions
$1,033,724
Change in Net Assets
$113,367

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,500,124
Total Revenue per Audited Statements
$3,500,124
Total Revenue per Form 990
$3,500,124
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,471,255
Other Expenses$881,612
Total Fundraising Expense$131,800
Professional Fundraising Fees$33,890
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,822,551$131,221$30,884$1,984,656
Occupancy$202,527$6,119$1,600$210,246
Pension Plan Contributions$159,865$23,909-$183,774
Payroll Taxes$157,894$13,575$6,681$178,150
Current Officers, Directors, Trustees, and Key Employees$40,642$29,030$46,448$116,120
All Other Expenses$84,082$12,922$5,550$102,554
Fees for Services Other$53,720$10,886$478$65,084
Other Expenses$47,388$1,341$1,796$50,525
Insurance$24,605$10,338-$34,943
Office Expenses$23,672$10,006$1,229$34,907
Depreciation Depletion$33,925$619-$34,544
Fees for Services Professional Fundraising--$33,890$33,890
Fees for Services Legal$14,751$2,028-$16,779
Conferences and Meetings$10,506$2,750$160$13,416
Travel$11,067$323$154$11,544
Other Employee Benefits$6,963$1,326$266$8,555
Fees for Services Accounting$6,189$389$122$6,700
Advertising$178-$2,542$2,720
Interest-$872-$872
Total Functional Expenses$2,996,901$258,056$131,800$3,386,757

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,386,757
Total Expenses per Audited Statements$3,386,757
Total Expenses per Form 990$3,386,757
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$33,890
Fundraising Direct Expenses$26,047

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$72,982-$16,494-
Total Events$72,982-$26,047$-26,047
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Liabilty$155,791
Capital Lease$2,457
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, Page 6, Part VI, Line 11B

Organization's process to review form 990: presented to the audit committee for review. The audit committee chairman presents the 990 to the board to review.

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

Enforcement of conflicts policy: board members and leadership complete an annual form regarding conflicts of interest. Conflicts are discussed at board meetings.

Form 990, Page 6, Part VI, Line 15A

Compensation process for top offical: board members gather and review studies relating to comparable size organizations in the industry. Salary ranges from these studies are reviewed and evaluated as the board establishes the salary and/or raises for its executive director.

Form 990, Page 6, Part VI, Line 15B

Compensation process for officers: hiring, firing, and setting compensation for employees is charged to the executive director. The executive director uses compensation assessments from the state of ohio and the ohio resource and referral association. Internal surveys are also conducted from time to time.

Form 990, Page 6, Part VI, Line 19

Governing documents disclosure: governing documents (including form , policies and procedures, tax returns, and financial statements) are available upon request during normal business hours at the organization's office. Tax returns are also avaiable for public inspection at www.guidestar.com

Filing and Contact Details

Filer

Filer Name
Columbus Early Learning Centers
EIN
31-4379619
Phone
6142535525
Address
1611 OLD LEONARD AVENUE, COLUMBUS, OH 43219

Signing Officer

Name
Gina Ginn
Title
CEO
Phone
6142535525
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gina Ginn
Formed
1934
Legal Domicile
Oh
Voting Board Members
26
Independent Board Members
26
Employees
127
Volunteers
750

Preparer

Firm
Winkel Green & Company Llp
Address
3752 NORTH HIGH STREET, COLUMBUS, OH 43214
Preparer
Stephen a Green
Phone
6142611494
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Columbus early learning centers (celc) has over 130 years of history providing high quality, affordable early learning and childcare in central ohio. This rich history places celc amongst the oldest early childcare programs in the country. On january 23,1887, celc began providing services at 65 s. Fourth street with the goal of advancing the lives of working women. During the first year of operation, families with one child paid 5 cents per day and those with three children paid 12 cents per day. Through the years, celc's mission of "doing what it takes to deliver the best early learning experiences and family support so every child succeeds in school and in life" remains the same. To fulfill it's mission, celc currently operates four locations in columbus;(continued on schedule o) on broad street, main street, myrtle avenue, and champion avenue in the pointdexter village community. Of the over 200 children that are served at the four centers each year, nearly 75% live below 150% of the federal poverty level. In addition, 85% come from a single parent headed household and 95% receive public assistance or a celc scholarship to help make early childhood education and childcare accessible and affordable. Approximately 64% of the students served are african american, 21% are white, 12% bi- racial, 2% are hispanic and 1% other. Celc prides itself on serving as many children from the community as we can, ensuring children graduate on to kindergarten prepared both academically and socially.

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IRS990/Desc0COLUMBUS EARLY LEARNING CENTERS (CELC) HAS OVER 130 YEARS OF HISTORY PROVIDING HIGH QUALITY, AFFORDABLE EARLY LEARNING AND CHILDCARE IN CENTRAL OHIO. THIS RICH HISTORY PLACES CELC AMONGST THE OLDEST EARLY CHILDCARE PROGRAMS IN THE COUNTRY. ON JANUARY 23,1887, CELC BEGAN PROVIDING SERVICES AT 65 S. FOURTH STREET WITH THE GOAL OF ADVANCING THE LIVES OF WORKING WOMEN. DURING THE FIRST YEAR OF OPERATION, FAMILIES WITH ONE CHILD PAID 5 CENTS PER DAY AND THOSE WITH THREE CHILDREN PAID 12 CENTS PER DAY. THROUGH THE YEARS, CELC'S MISSION OF "DOING WHAT IT TAKES TO DELIVER THE BEST EARLY LEARNING EXPERIENCES AND FAMILY SUPPORT SO EVERY CHILD SUCCEEDS IN SCHOOL AND IN LIFE" REMAINS THE SAME. TO FULFILL IT'S MISSION, CELC CURRENTLY OPERATES FOUR LOCATIONS IN COLUMBUS;(CONTINUED ON SCHEDULE O) ON BROAD STREET, MAIN STREET, MYRTLE AVENUE, AND CHAMPION AVENUE IN THE POINTDEXTER VILLAGE COMMUNITY. OF THE OVER 200 CHILDREN THAT ARE SERVED AT THE FOUR CENTERS EACH YEAR, NEARLY 75% LIVE BELOW 150% OF THE FEDERAL POVERTY LEVEL. IN ADDITION, 85% COME FROM A SINGLE PARENT HEADED HOUSEHOLD AND 95% RECEIVE PUBLIC ASSISTANCE OR A CELC SCHOLARSHIP TO HELP MAKE EARLY CHILDHOOD EDUCATION AND CHILDCARE ACCESSIBLE AND AFFORDABLE. APPROXIMATELY 64% OF THE STUDENTS SERVED ARE AFRICAN AMERICAN, 21% ARE WHITE, 12% BI- RACIAL, 2% ARE HISPANIC AND 1% OTHER. CELC PRIDES ITSELF ON SERVING AS MANY CHILDREN FROM THE COMMUNITY AS WE CAN, ENSURING CHILDREN GRADUATE ON TO KINDERGARTEN PREPARED BOTH ACADEMICALLY AND SOCIALLY.
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