Civic Intelligence

First United Methodist Day Care Center of Bowling Green Ohio

990 • Fiscal year 2021 • EIN 34-1122306

Jan 01, 2021 to Dec 31, 2021 • Filed on Oct 27, 2022

Organization ProfileFUMCBG.ORG
1526 East Wooster StreetBowling Green, OH 43402

(419) 352-3612

Siviq Scores

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

Liabilities / Assets

68th percentile

0.02x

Higher debt load relative to assets than 68% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

66th percentile

0.01x

Higher debt load relative to revenue than 66% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

52nd percentile

9.8%

Higher net margin than 52% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

85th percentile

$22,272

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

53rd percentile

8.0%

Faster asset growth than 53% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

70th percentile

36%

Faster revenue growth than 70% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$287,441

Up $30,807 (+12%) from 2019

Net Assets

Up

$281,347

Up $24,713 (+9.6%) from 2019

Liabilities

Up

$6,094

Up $6,094 from 2019

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin52nd percentile

Revenue

Up

$461,335

Up $87,114 (+23%) from 2019

Expenses

Up

$416,339

Up $79,152 (+23%) from 2019

Net Income

Up

$44,996

Up $7,962 (+21%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth53rd percentile

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

$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

2021

Assets$287,441
Liabilities$6,094
Net Assets$281,347
Open 2021 Filing

Operations Trend

Revenue Growth70th percentile

Revenue, expenses, and net income across loaded years, with this 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

2021

Revenue$461,335
Expenses$416,339
Net Income$44,996
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Oct 27, 2022
Return Version
2021v4.0
Gross Receipts
$461,857
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$75,942$274,942▲ $199,000
Savings and Temporary Cash Investments$171,836--
Land, Buildings, and Equipment, Net$18,058$12,102▼ $5,956
Accounts Receivable$397$397→ $0
Total Assets$266,233$287,441▲ $21,208
Liabilities
Accounts Payable and Accrued Expenses$6,094$6,094→ $0
Total Liabilities$6,094$6,094→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$260,139$281,347▲ $21,208
Total Net Assets Fund Balance$260,139$281,347▲ $21,208
Total Liabilities and Net Assets / Fund Balance$266,233$287,441▲ $21,208

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$12,102$80,242$92,344

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$171,836-▲ $20,147$190,364-
2020$146,502-▲ $26,809-$171,836
2019----$146,502
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sara McgillTrusteePT$22,272$22,272
Loni TalaricoTrusteePT$16,430$16,430

Board Members and Trustees

NameTitle
Donna ArnoldPresident
Raegan PrebleDirector
Anne ClarkTrustee
Dani BeamerTrustee
Emily BomeliTrustee
Erica BlustTrustee
Kristi PeifferTrustee
Karen BricknerSecretary
Josh LawrieTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$13,036
Program Service Revenue
$348,430
Investment Income
$42,615
Other Revenue
$57,254
Change in Net Assets
$44,996
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$340,217
Other Expenses$76,122
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$306,958--$306,958
Payroll Taxes$33,259--$33,259
Office Expenses$30,192--$30,192
Fees for Service Investment Mgmnt Fees$26,043--$26,043
Occupancy$9,560--$9,560
Depreciation Depletion$4,637--$4,637
Information Technology$2,630--$2,630
Travel$1,843--$1,843
Fees for Services Accounting$142$340-$482
Other Expenses$333--$333
Total Functional Expenses$415,999$340$0$416,339
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$859
Fundraising Direct Expenses$522
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
Raegan Preble
Title
Director
Phone
4193523612
Signed
2022-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donna Arnold
Formed
1973
Legal Domicile
Oh
Voting Board Members
11
Independent Board Members
10
Employees
28

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 -1,319 prior unrealized capital gains recognized -22,469 total -23,788”

Financial Statement Notes

Schedule D, Page 4, Part XIII

“Endowment fund investment vehicle was used to accumulate funds that are explicitely used to aid in the operation the learning center. The first united methodist child learning center board voted during the november 2021 board meeting to dissolve the endowment with the united methodist foundation of northwest ohio.”

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ENDOWMENT FUND INVESTMENT VEHICLE WAS USED TO ACCUMULATE FUNDS THAT ARE EXPLICITELY USED TO AID IN THE OPERATION THE LEARNING CENTER. THE FIRST UNITED METHODIST CHILD LEARNING CENTER BOARD VOTED DURING THE NOVEMBER 2021 BOARD MEETING TO DISSOLVE THE ENDOWMENT WITH THE UNITED METHODIST FOUNDATION OF NORTHWEST OHIO.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XIII
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012102
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
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
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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 -1,319 PRIOR UNREALIZED CAPITAL GAINS RECOGNIZED -22,469 TOTAL -23,788
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
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0266233
IRS990/TotalAssetsEOYAmt0287441
IRS990/TotalAssetsGrp/BOYAmt0266233
IRS990/TotalAssetsGrp/EOYAmt0287441
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt013036
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0340
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0415999
IRS990/TotalFunctionalExpensesGrp/TotalAmt0416339
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06094
IRS990/TotalLiabilitiesEOYAmt06094
IRS990/TotalLiabilitiesGrp/BOYAmt06094
IRS990/TotalLiabilitiesGrp/EOYAmt06094
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0260139
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0281347
IRS990/TotalProgramServiceExpensesAmt0415999
IRS990/TotalProgramServiceRevenueAmt0348430
IRS990/TotalReportableCompFromOrgAmt038702
IRS990/TotalRevenueGrp/ExclusionAmt056917
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0391045
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0461335
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0266233
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0287441
IRS990/TravelGrp/ProgramServicesAmt01843
IRS990/TravelGrp/TotalAmt01843
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0FUMCBG.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RAEGAN PREBLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04193523612
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-10-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIRST UNITED METHODIST DAYCARE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CENTER
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/PreparationDt02022-10-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRENDON KRAUS
ReturnHeader/ReturnTs02022-11-03T13:00:32-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RAEGAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PREBLE
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$287,441
Liabilities
$6,094
Net assets
$281,347
Revenue
$461,335
Expenses
$416,339
Net income
$44,996
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
2021Detailed filing. Detailed filing data is available for this year.$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