Civic Intelligence

Columbus Early Learning Centers

990 • Fiscal year 2020 • EIN 31-4379619

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 20, 2021

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

72nd percentile

0.32x

Higher debt load relative to assets than 72% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

62nd percentile

0.22x

Higher debt load relative to revenue than 62% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

72nd percentile

19%

Higher net margin than 72% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

73rd percentile

$110,159

Higher top officer pay than 73% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

92nd percentile

92%

Faster asset growth than 92% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

69th percentile

13%

Faster revenue growth than 69% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$2,767,981

Up $1,327,136 (+92%) from 2019

Net Assets

Up

$1,889,114

Up $765,330 (+68%) from 2019

Liabilities

Up

$878,867

Up $561,806 (+177%) from 2019

Revenue

Up

$3,970,932

Up $470,808 (+13%) from 2019

Expenses

Down

$3,205,602

Down $181,155 (-5.3%) from 2019

Net Income

Up

$765,330

Up $651,963 (+575%) from 2019

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

2020

Assets$2,767,981
Liabilities$878,867
Net Assets$1,889,114

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

2020

Revenue$3,970,932
Expenses$3,205,602
Net Income$765,330
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 20, 2021
Return Version
2020v4.0
Gross Receipts
$3,998,789
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
Cash and Non-Interest-Bearing Accounts$20,456$1,093,689▲ $1,073,233
Savings and Temporary Cash Investments$326,442$453,050▲ $126,608
Land, Buildings, and Equipment, Net$265,960$391,994▲ $126,034
Pledges and Grants Receivable$348,816$358,433▲ $9,617
Investments Other Securities$305,643$327,002▲ $21,359
Accounts Receivable$123,103$108,437▼ $14,666
Prepaid Expenses and Deferred Charges$42,027$26,978▼ $15,049
Total Assets$1,440,845$2,767,981▲ $1,327,136
Other Assets Total$8,398$8,398→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property-$602,900-
Accounts Payable and Accrued Expenses$132,439$141,441▲ $9,002
Other Liabilities$158,248$134,526▼ $23,722
Deferred Revenue$26,374--
Total Liabilities$317,061$878,867▲ $561,806
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$743,404$1,479,502▲ $736,098
Net Assets With Donor Restrictions$380,380$409,612▲ $29,232
Total Net Assets Fund Balance$1,123,784$1,889,114▲ $765,330
Total Liabilities and Net Assets / Fund Balance$1,440,845$2,767,981▲ $1,327,136

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$49,151$75,885-
Equipment$50,014$152,942-
Leasehold Improvements$292,829$108,918-
Other Securities$327,002--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gina GinnCEOFT$104,877$5,282$110,159

Board Members and Trustees

NameTitle
Doug HromcoPresident
Mike SwickrathBoard Fellow
Andrew GearyBoard Member
Brian DickBoard Member
Jaiza PageBoard Member
Jennifer SealeBoard Member
Jessica CanoBoard Member
John AulettoBoard Member
Kimberly SaxtonBoard Member
Mallory McgillBoard Member
Michael AdamsBoard Member
Michael CeballosBoard Member
Nab KunduBoard Member
Paula StrangesBoard Member
Randy BushBoard Member
Suresh RachuriBoard Member
Erika GablePast Board C
Jennifer VoitSecretary
Eric ReischTreasurer
Anagha PathakTreasurer-el
Revenue and Support

Revenue Composition

Contributions and Grants
$3,454,978
Program Service Revenue
$326,762
Investment Income
$57
Other Revenue
$189,135
All Other Contributions
$1,178,908
Change in Net Assets
$765,330

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,970,932
Total Revenue per Audited Statements
$3,970,932
Total Revenue per Form 990
$3,970,932
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,301,998
Other Expenses$845,464
Total Fundraising Expense$179,078
Professional Fundraising Fees$58,140
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,632,352$117,303$43,429$1,793,084
Payroll Taxes$193,659$12,685$7,281$213,625
Occupancy$175,969$29,749$6,000$211,718
Pension Plan Contributions$144,071$31,251-$175,322
Current Officers, Directors, Trustees, and Key Employees$40,669$27,539$41,951$110,159
All Other Expenses$57,868$12,122$7,278$77,268
Fees for Services Professional Fundraising--$58,140$58,140
Fees for Services Other$45,067$11,578$582$57,227
Other Expenses$52,174$580$2,400$52,754
Depreciation Depletion$47,591$525-$48,116
Insurance$29,188$10,414-$39,602
Office Expenses$18,847$10,918$1,710$31,475
Fees for Services Legal$26,273$1,000-$27,273
Other Employee Benefits$5,724$3,827$257$9,808
Advertising$100-$8,511$8,611
Fees for Services Accounting$6,494$819$187$7,500
Travel$4,512$499$21$5,032
Conferences and Meetings$2,265$1,170$1,331$4,766
Interest-$1,245-$1,245
Total Functional Expenses$2,735,263$291,261$179,078$3,205,602

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,205,602
Total Expenses per Audited Statements$3,205,602
Total Expenses per Form 990$3,205,602
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$58,140
Fundraising Direct Expenses$27,857

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$72,257-$10,952-
Total Events$72,257-$27,857$-27,857
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$134,526
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
2021-10-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gina Ginn
Formed
1934
Legal Domicile
Oh
Voting Board Members
20
Independent Board Members
20
Employees
109
Volunteers
231

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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