Civic Intelligence

First United Methodist Day Care Center of Bowling Green Ohio

990 • Fiscal year 2023 • EIN 34-1122306

Jan 01, 2023 to Dec 31, 2023 • Filed on Jun 28, 2024

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

51st percentile

0.02x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

49th percentile

0.02x

Higher debt load relative to revenue than 49% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

56th percentile

7.2%

Higher net margin than 56% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

66th percentile

$47,771

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

75th percentile

20%

Faster asset growth than 75% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

22nd percentile

-14%

Faster revenue growth than 22% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$497,343

Up $209,902 (+73%) from 2021

Net Assets

Up

$487,571

Up $206,224 (+73%) from 2021

Liabilities

Up

$9,772

Up $3,678 (+60%) from 2021

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin56th percentile

Revenue

Up

$535,723

Up $74,388 (+16%) from 2021

Expenses

Up

$497,186

Up $80,847 (+19%) from 2021

Net Income

Down

$38,537

Down $6,459 (-14%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth75th 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 2023: $497,343Liabilities 2023: $9,772Net Assets 2023: $487,5712023Assets 2024: $490,910Liabilities 2024: $49,951Net Assets 2024: $440,9592024Assets 2025: $462,604Liabilities 2025: $40,370Net Assets 2025: $422,2342025

Highlighted filing

2023

Assets$497,343
Liabilities$9,772
Net Assets$487,571
Open 2023 Filing

Operations Trend

Revenue Growth22nd 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 2023: $535,723Expenses 2023: $497,186Net Income 2023: $38,5372023Revenue 2024: $452,990Expenses 2024: $526,698Net Income 2024: -$73,7082024Revenue 2025: $456,120Expenses 2025: $522,722Net Income 2025: -$66,6022025

Highlighted filing

2023

Revenue$535,723
Expenses$497,186
Net Income$38,537
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jun 28, 2024
Return Version
2023v5.0
Gross Receipts
$535,723
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$187,573$216,761▲ $29,188
Cash and Non-Interest-Bearing Accounts$204,827$195,435▼ $9,392
Land, Buildings, and Equipment, Net$22,487$85,147▲ $62,660
Total Assets$414,887$497,343▲ $82,456
Liabilities
Accounts Payable and Accrued Expenses-$9,772-
Total Liabilities$0$9,772▲ $9,772
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$414,887$487,571▲ $72,684
Total Net Assets Fund Balance$414,887$487,571▲ $72,684
Total Liabilities and Net Assets / Fund Balance$414,887$497,343▲ $82,456

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$85,147$80,320$165,467

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$187,573-▲ $17,329$93,474$107,059
2022-$200,000▼ $11,062-$187,573
2021$171,836-▲ $20,147$190,364-
2020$146,502-▲ $26,809-$171,836
2019----$146,502
Compensation and Service Providers
Top Officer Pay66th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Raegan CostelloDirectorFT$47,771$47,771

Board Members and Trustees

NameTitle
Justas AsanaviciusPresident
Donna ArnoldTrustee
Judy SchnorfTrustee
Stacy KerrTrustee
Martha KruseSecretary
Heather WeilnauTreasurer
Loretta BradleyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$255,433
Program Service Revenue
$254,084
Investment Income
$24,884
Other Revenue
$1,322
Change in Net Assets
$38,537
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$389,637
Other Expenses$103,669
Grants and Similar Amounts Paid$3,880
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$362,002--$362,002
Office Expenses$44,080--$44,080
Payroll Taxes$27,635--$27,635
Depreciation Depletion$20,200--$20,200
Occupancy$15,963--$15,963
Fees for Services Accounting-$9,863-$9,863
Insurance$5,401--$5,401
Travel$4,075--$4,075
Grants to Domestic Individuals$3,880--$3,880
Fees for Service Investment Mgmnt Fees$1,802--$1,802
Interest$250--$250
Other Expenses$51--$51
All Other Expenses$42--$42
Total Functional Expenses$487,323$9,863$0$497,186
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
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 Costello
Title
Director
Phone
4193523612
Signed
2024-06-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Justas Asanavicius
Formed
1973
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
32

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 4,080”

Raw XML Appendix381 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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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 4,080
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/TotalAssetsBOYAmt0414887
IRS990/TotalAssetsEOYAmt0497343
IRS990/TotalAssetsGrp/BOYAmt0414887
IRS990/TotalAssetsGrp/EOYAmt0497343
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0255433
IRS990/TotalEmployeeCnt032
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09863
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0487323
IRS990/TotalFunctionalExpensesGrp/TotalAmt0497186
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt09772
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt09772
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0414887
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0487571
IRS990/TotalProgramServiceExpensesAmt0487323
IRS990/TotalProgramServiceRevenueAmt0254084
IRS990/TotalReportableCompFromOrgAmt047771
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0280290
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0535723
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0414887
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0497343
IRS990/TravelGrp/ProgramServicesAmt04075
IRS990/TravelGrp/TotalAmt04075
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0FUMCBG.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RAEGAN COSTELLO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04193523612
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-06-28
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/IRSResponsiblePrtyInfoCurrInd0true
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/PreparationDt02024-06-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRENDON KRAUS
ReturnHeader/ReturnTs02024-10-15T13:35:30-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$497,343
Liabilities
$9,772
Net assets
$487,571
Revenue
$535,723
Expenses
$497,186
Net income
$38,537
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
2023Detailed filing. Detailed filing data is available for this year.$4.97$0.10$4.88$5.36$4.97$0.39
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