Liabilities / Assets
19th percentile
Tied with the lowest-debt nonprofits in its peer group.
The Children'S Center for Science & Technology Endowment Fund
EIN 45-4467354 • 501(c)3 • Youngstown, OH
Profile
The "fund" is established as a supporting organization to receive, invest and manage a permanent endowment for the benefit of oh wow the roger & gloria jones children's center for science & technology, an ohio non-profit corporation which is tax-exempt under irs code 501(c)(3).
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
20th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
75th percentile
Higher net margin than 75% of similar nonprofits.
Top Officer Pay
45th percentile
Higher top officer pay than 45% of similar nonprofits.
Top officer pay equals 36.2% of source-year revenue.
Asset Growth
55th percentile
Faster asset growth than 55% of similar nonprofits.
Revenue Growth
4th percentile
Faster revenue growth than 4% of similar nonprofits.
Balance Sheet
Assets
Up$1,295,997
Up $64,732 (+5.3%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Up$1,295,997
Up $64,732 (+5.3%) from 2023
Revenue
Down$96,659
Down $156,512 (-62%) from 2023
Expenses
Up$75,244
Up $19,008 (+34%) from 2023
Net Income
Down$21,415
Down $175,520 (-89%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $1,295,997
- Liabilities
- $0
- Net assets
- $1,295,997
- Revenue
- $96,659
- Expenses
- $75,244
- Net income
- $21,415
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 3, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $595,502
Mission and Program Overview
Mission
The "fund" is established as a supporting organization to receive, invest and manage a permanent endowment for the benefit of oh wow! The roger & gloria jones children's center for science and technology, an ohio non-profit corporation which is tax exempt under irs code 501 (c) (3). The center operates a science and technology center with hands-on interactive exhibits and educational programs for children. The code of regulation of the fund provides that the purpose of the fund is to provide an endowment for the support of the center. Distributions made from the fund to the center are to used to pay for capital improvments, restorations or repairs to assets owned by the center, or to repair restore, or rebuild any portion of the center facilites which have been damaged due to any casulty or loss not covered by insurance. The center made the initial contribution to the fund from its endowment assets. Additional donations will be made by individual donors.
The "fund" is established as a supporting organization to receive, invest and manage a permanent endowment for the benefit of oh wow! The roger & gloria jones children's center for science and technology, an ohio non-profit corporation which is tax exempt under irs code 501 (c) (3). The center operates a science and technology center with hands-on interactive exhibits and educational programs for children. The code of regulation of the fund provides that the purpose of the fund is to provide an endowment for the support of the center. Distributions made from the fund to the center are to used to pay for capital improvements, restorations or repairs to assets owned by the center, or to repair restore, or rebuild any portion of the center facilites which have been damaged due to any casulty or loss not covered by insurance. The center made the initial contribution to the fund from its endowment assets. Additional donations will be made by individual donors.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $1,184,199 | $1,274,692 | ▲ $90,493 |
| Savings and Temporary Cash Investments | $47,066 | $21,305 | ▼ $25,761 |
| Total Assets | $1,231,265 | $1,295,997 | ▲ $64,732 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,231,265 | $1,295,997 | ▲ $64,732 |
| Total Net Assets Fund Balance | $1,231,265 | $1,295,997 | ▲ $64,732 |
| Total Liabilities and Net Assets / Fund Balance | $1,231,265 | $1,295,997 | ▲ $64,732 |
Compensation and Service Providers
Employees
| Name | Title | Other | Total |
|---|---|---|---|
| - | Executive Director - Non-voting | $34,989 | $34,989 |
Board Members and Trustees
| Name | Title |
|---|---|
| Ellie Platt | Chair |
| Brian Coulter | Vice-chair |
| Amber Bodrick | Director |
| Bill Florig | Director |
| Caroline Jones | Director |
| David Jones | Director |
| Katherine Detoro | Director - Non-voting |
| Carmela Minnie | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $10,900
- Program Service Revenue
- $0
- Investment Income
- $85,759
- Other Revenue
- $0
- All Other Contributions
- $10,900
- Change in Net Assets
- $21,415
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $63,362 |
| Other Expenses | $11,882 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $63,362 | - | - | $63,362 |
| Fees for Service Investment Mgmnt Fees | - | $10,982 | - | $10,982 |
| Fees for Services Accounting | - | $700 | - | $700 |
| Other Expenses | - | $200 | - | $200 |
| Total Functional Expenses | $63,362 | $11,882 | $0 | $75,244 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| OH WOW THE ROGER & GLORIA JONES CHILDREN'S CENTER FOR SCIENCE & TECHNOLOGY | Youngstown, OH | 501(c)(3) | Capital Additions. | $63,362 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
- Annual disclosure for covered persons
- 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
- No
- Other officer compensation reviewed
- No
- 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, Part VI, Section B, Line 11B
“The completed 990 is presented to the executive committee for review prior to review by entire board of directors.”
Form 990, Part VI, Section C, Line 19
“Governing documents, conflict of interest policy and financial statements are available to the public upon request to the executive director.”
Filing and Contact Details
Filer
- Filer Name
- THE CHILDREN'S CENTER FOR SCIENCE &
- EIN
- 45-4467354
- Phone
- 3307445914
- Address
- PO BOX 1624, YOUNGSTOWN, OH 44501
Signing Officer
- Name
- Katherine Detoro
- Title
- Executive Director
- Phone
- 3307445914
- Signed
- 2025-11-03
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Katherine Detoro
- Formed
- 2012
- Legal Domicile
- Oh
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 0
- Volunteers
- 7
Preparer
- Firm
- Hill Barth & King LLC
- Address
- 6603 SUMMIT DRIVE, CANFIELD, OH 44406
- Preparer
- Melissa Crowley
- Phone
- 3307588613
Raw XML Appendix392 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.
| Path | # | Value |
|---|---|---|
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| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE "FUND" IS ESTABLISHED AS A SUPPORTING ORGANIZATION TO RECEIVE, INVEST AND MANAGE A PERMANENT ENDOWMENT FOR THE BENEFIT OF OH WOW! THE ROGER & GLORIA JONES CHILDREN'S CENTER FOR SCIENCE AND TECHNOLOGY, AN OHIO NON-PROFIT CORPORATION WHICH IS TAX EXEMPT UNDER IRS CODE 501 (C) (3). THE CENTER OPERATES A SCIENCE AND TECHNOLOGY CENTER WITH HANDS-ON INTERACTIVE EXHIBITS AND EDUCATIONAL PROGRAMS FOR CHILDREN. THE CODE OF REGULATION OF THE FUND PROVIDES THAT THE PURPOSE OF THE FUND IS TO PROVIDE AN ENDOWMENT FOR THE SUPPORT OF THE CENTER. DISTRIBUTIONS MADE FROM THE FUND TO THE CENTER ARE TO USED TO PAY FOR CAPITAL IMPROVEMENTS, RESTORATIONS OR REPAIRS TO ASSETS OWNED BY THE CENTER, OR TO REPAIR RESTORE, OR REBUILD ANY PORTION OF THE CENTER FACILITES WHICH HAVE BEEN DAMAGED DUE TO ANY CASULTY OR LOSS NOT COVERED BY INSURANCE. THE CENTER MADE THE INITIAL CONTRIBUTION TO THE FUND FROM ITS ENDOWMENT ASSETS. ADDITIONAL DONATIONS WILL BE MADE BY INDIVIDUAL DONORS. |
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| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 0 |
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| IRS990/Desc | 0 | THE CHILDREN'S CENTER FOR SCIENCE AND TECHNOLOGY ENDOWMENT FUND (THE FUND) HAS BEEN ESTABLISHED AS A SUPPORTING ORGANIZATION TO RECEIVE, INVEST AND MANAGE A PERMANENT ENDOWMENT FOR THE BENEFIT OF OH WOW! THE ROGER & GLORIA JONES CHILDREN'S CENTER FOR SCIENCE AND TECHNOLOGY (THE CENTER), AN OHIO NON-PROFIT CORPORATION WHICH IS TAX EXEMPT UNDER THE INTERNAL REVENUE CODE SECTION 501 (C) (3) AND IS OTHER THAN A PRIVATE FOUNDATION UNDER IRC 170 (B) (1) (A) (VI). THE CENTER OPERATES A SCIENCE AND TECHNOLOGY CENTER WITH HANDS-ON INTERACTIVE EXHIBITS AND EDUCATIONAL PROGRAMS FOR CHILDREN. |
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| IRS990/MissionDesc | 0 | THE "FUND" IS ESTABLISHED AS A SUPPORTING ORGANIZATION TO RECEIVE, INVEST AND MANAGE A PERMANENT ENDOWMENT FOR THE BENEFIT OF OH WOW! THE ROGER & GLORIA JONES CHILDREN'S CENTER FOR SCIENCE AND TECHNOLOGY, AN OHIO NON-PROFIT CORPORATION WHICH IS TAX EXEMPT UNDER IRS CODE 501 (C) (3). THE CENTER OPERATES A SCIENCE AND TECHNOLOGY CENTER WITH HANDS-ON INTERACTIVE EXHIBITS AND EDUCATIONAL PROGRAMS FOR CHILDREN. THE CODE OF REGULATION OF THE FUND PROVIDES THAT THE PURPOSE OF THE FUND IS TO PROVIDE AN ENDOWMENT FOR THE SUPPORT OF THE CENTER. DISTRIBUTIONS MADE FROM THE FUND TO THE CENTER ARE TO USED TO PAY FOR CAPITAL IMPROVMENTS, RESTORATIONS OR REPAIRS TO ASSETS OWNED BY THE CENTER, OR TO REPAIR RESTORE, OR REBUILD ANY PORTION OF THE CENTER FACILITES WHICH HAVE BEEN DAMAGED DUE TO ANY CASULTY OR LOSS NOT COVERED BY INSURANCE. THE CENTER MADE THE INITIAL CONTRIBUTION TO THE FUND FROM ITS ENDOWMENT ASSETS. ADDITIONAL DONATIONS WILL BE MADE BY INDIVIDUAL DONORS. |
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| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | THE CHILDREN'S CENTER FOR SCIENCE AND TECHNOLOGY ENDOWMENT FUND (THE FUND) IS A SUPPORTING ORGANIZATION TO MANAGE A PERMANENT CAPITAL ENDOWMENT FOR THE BENEFIT OF OH WOW! THE ROGER & GLORIA JONES CHILDREN'S CENTER FOR SCIENCE AND TECHNOLOGY (THE CENTER). THE ORGANIZATION PROVIDES FUNDS TO THE CENTER UPON REQUEST FOR QUALIFIED CAPITAL PURCHASES. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE COMPLETED 990 IS PRESENTED TO THE EXECUTIVE COMMITTEE FOR REVIEW PRIOR TO REVIEW BY ENTIRE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST TO THE EXECUTIVE DIRECTOR. |
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| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 44501 |
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| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CANFIELD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
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