Civic Intelligence

First United Methodist Daycare Ctr

EIN 34-1122306 • 501(c)3 • Bowling Green, OH

Profile

Provide daycare services and pre-school learning opportunities in a christian environment.

1526 East Wooster StreetBowling Green, OH 43402

fumcbg.org

Siviq Scores

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

Liabilities / Assets

78th percentile

0.09x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

82nd percentile

0.09x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

27th percentile

-15%

Higher net margin than 27% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

93rd percentile

$44,933

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 9.9% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

44th percentile

-5.8%

Faster asset growth than 44% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

54th percentile

0.7%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets78th percentile

Assets

Down

$462,604

Down $28,306 (-5.8%) from 2024

Liabilities

Down

$40,370

Down $9,581 (-19%) from 2024

Net Assets

Down

$422,234

Down $18,725 (-4.2%) from 2024

Operations
Liabilities / Revenue82nd percentileNet Margin27th percentile

Revenue

Up

$456,120

Up $3,130 (+0.7%) from 2024

Expenses

Down

$522,722

Down $3,976 (-0.8%) from 2024

Net Income

Up

-$66,602

Up $7,106 (+9.6%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth44th percentile

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

$600K$400K$200K$0Assets 2014: $106,510Liabilities 2014: $6,469Net Assets 2014: $100,0412014Assets 2015: $142,447Liabilities 2015: $4,113Net Assets 2015: $138,3342015Assets 2016: $182,184Liabilities 2016: $1,595Net Assets 2016: $180,5892016Assets 2017: $207,844Liabilities 2017: $6,452Net Assets 2017: $201,3922017Assets 2018: $219,600Liabilities 2018: $0Net Assets 2018: $219,6002018Assets 2019: $256,634Liabilities 2019: $0Net Assets 2019: $256,6342019Assets 2021: $287,441Liabilities 2021: $6,094Net Assets 2021: $281,3472021Assets 2024: $490,910Liabilities 2024: $49,951Net Assets 2024: $440,9592024Assets 2025: $462,604Liabilities 2025: $40,370Net Assets 2025: $422,2342025

Highlighted filing

2025

Assets$462,604
Liabilities$40,370
Net Assets$422,234
Open 2025 Filing

Operations Trend

Revenue Growth54th percentile

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

$600K$400K$200K$0-$200KRevenue 2014: $328,968Expenses 2014: $271,211Net Income 2014: $57,7572014Revenue 2015: $350,703Expenses 2015: $312,410Net Income 2015: $38,2932015Revenue 2016: $356,504Expenses 2016: $314,249Net Income 2016: $42,2552016Revenue 2017: $357,580Expenses 2017: $336,777Net Income 2017: $20,8032017Revenue 2018: $362,526Expenses 2018: $344,318Net Income 2018: $18,2082018Revenue 2019: $374,221Expenses 2019: $337,187Net Income 2019: $37,0342019Revenue 2021: $461,335Expenses 2021: $416,339Net Income 2021: $44,9962021Revenue 2024: $452,990Expenses 2024: $526,698Net Income 2024: -$73,7082024Revenue 2025: $456,120Expenses 2025: $522,722Net Income 2025: -$66,6022025

Highlighted filing

2025

Revenue$456,120
Expenses$522,722
Net Income-$66,602
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$462,604
Liabilities
$40,370
Net assets
$422,234
Revenue
$456,120
Expenses
$522,722
Net income
-$66,602
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.63$0.40$4.22$4.56$5.23$0.67
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.91$0.50$4.41$4.53$5.27$0.74
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.87$0.06$2.81$4.61$4.16$0.45
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.57$0.00$2.57$3.74$3.37$0.37
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.20$0.00$2.20$3.63$3.44$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.08$0.06$2.01$3.58$3.37$0.21
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.82$0.02$1.81$3.57$3.14$0.42
2015Detailed filing. Detailed filing data is available for this year.$1.42$0.04$1.38$3.51$3.12$0.38
2014Detailed filing. Detailed filing data is available for this year.$1.07$0.06$1.00$3.29$2.71$0.58
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 16, 2026
Return Version
2025v4.0
Gross Receipts
$456,120
Mission and Program Overview

Mission

Provide daycare services and pre-school learning opportunities in a christian environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$202,115$200,121▼ $1,994
Cash and Non-Interest-Bearing Accounts$139,794$149,655▲ $9,861
Land, Buildings, and Equipment, Net$149,001$112,828▼ $36,173
Total Assets$490,910$462,604▼ $28,306
Liabilities
Unsecured Notes Loans Payable$46,110$36,832▼ $9,278
Accounts Payable and Accrued Expenses$3,841$3,538▼ $303
Total Liabilities$49,951$40,370▼ $9,581
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$440,959$422,234▼ $18,725
Total Net Assets Fund Balance$440,959$422,234▼ $18,725
Total Liabilities and Net Assets / Fund Balance$490,910$462,604▼ $28,306

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$112,828$139,619$252,447

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2025$117,688-▲ $22,820-$135,557
2024$107,059-▲ $15,270-$117,688
2023$187,573-▲ $17,329$93,474$107,059
2022-$200,000▼ $11,062-$187,573
2021$171,836-▲ $20,147$190,364-
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer BallezDirectorFT$44,933$44,933

Board Members and Trustees

NameTitle
Kelly BargerPresident
Bella RiffleBoard Member
Hope SantangeloBoard Member
Taylor BoggsBoard Member
Judy SchnorfTrustee
Aly CollignonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$256,673
Program Service Revenue
$198,210
Investment Income
$-298
Other Revenue
$1,535
All Other Contributions
$4,395
Change in Net Assets
$-66,602
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$362,904
Other Expenses$152,423
Grants and Similar Amounts Paid$7,395
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$336,111--$336,111
Depreciation Depletion$44,752--$44,752
Office Expenses$35,570--$35,570
Payroll Taxes$26,793--$26,793
Occupancy$23,405--$23,405
Fees for Services Other$19,100--$19,100
Insurance$11,486--$11,486
Fees for Services Accounting$4,332$4,333-$8,665
Grants to Domestic Individuals$7,395--$7,395
Interest$2,987--$2,987
Travel$2,903--$2,903
Fees for Service Investment Mgmnt Fees$2,173--$2,173
Other Expenses$936--$936
Advertising$446--$446
Total Functional Expenses$518,389$4,333$0$522,722
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,535
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
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
No
Conflict-of-interest policy
No
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

“Completed 990 approved by the governing board before filing.”

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

“Compensation for key management personnel is reviewed by board members.”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
First United Methodist Daycare
EIN
34-1122306
Phone
4193523612
Address
1526 EAST WOOSTER STREET, BOWLING GREEN, OH 43402
Doing Business As
First United Methodist Child Learni

Signing Officer

Name
Jennifer Ballez
Title
Director
Phone
4193523612
Signed
2026-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kelly Barger
Formed
1973
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
23

Preparer

Firm
S&s CPA Inc
Address
725 HASKINS ROAD SUITE B, BOWLING GREEN, OH 43402
Preparer
Brendon Kraus
Phone
4193544000
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

“First united methodist child learning center”

Form 990, Part XI, Line 9

“Book / tax depreciation difference 8,579”

Raw XML Appendix384 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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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt093474
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt01365
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0200000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0187573
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-11062
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt01619
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0171836
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt020147
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0190364
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IRS990ScheduleD/DisclosedOrgLegCtrlInd0true
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IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0139619
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0252447
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0112828
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0PUBLISHED IN LOCAL NEWSPAPERS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1GOVERNMENTAL GRANTS HAVE BEEN AWARDED TO FIRST UNITED METHODIST IN CURRENT AND PAST YEARS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0GRANT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt010
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0CASH
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FIRST UNITED METHODIST CHILD LEARNING CENTER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPLETED 990 APPROVED BY THE GOVERNING BOARD BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR KEY MANAGEMENT PERSONNEL IS REVIEWED BY BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE 8,579
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0522722
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt040370
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IRS990/TotalLiabilitiesGrp/EOYAmt040370
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IRS990/TotalProgramServiceRevenueAmt0198210
IRS990/TotalReportableCompFromOrgAmt044933
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0456120
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0490910
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0462604
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IRS990/TravelGrp/TotalAmt02903
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt046110
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IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0FUMCBG.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER BALLEZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04193523612
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIRST UNITED METHODIST DAYCARE
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0341122306
ReturnHeader/Filer/PhoneNum04193523612
ReturnHeader/Filer/USAddress/AddressLine1Txt01526 EAST WOOSTER STREET
ReturnHeader/Filer/USAddress/CityNm0BOWLING GREEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043402
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341667206
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0S&S CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0725 HASKINS ROAD SUITE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOWLING GREEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043402
ReturnHeader/PreparerPersonGrp/PhoneNum04193544000
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRENDON KRAUS
ReturnHeader/ReturnTs02026-02-17T16:36:32-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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