Civic Intelligence

Middle Earth Child Development Center Inc.

990 • Fiscal year 2023 • EIN 73-0796234

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 15, 2024

Organization Profilemiddleearthok.org

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201 Triad Village DriveNorman, OK 73071

(405) 561-7579

Siviq Scores

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

Liabilities / Assets

94th percentile

0.99x

Higher debt load relative to assets than 94% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

92nd percentile

1.81x

Higher debt load relative to revenue than 92% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

26th percentile

-7.3%

Higher net margin than 26% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

16th percentile

-7.7%

Faster asset growth than 16% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

53rd percentile

8.5%

Faster revenue growth than 53% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$2,403,687

Down $201,434 (-7.7%) from 2022

Net Assets

Down

$23,321

Down $95,811 (-80%) from 2022

Liabilities

Down

$2,380,366

Down $105,623 (-4.2%) from 2022

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin26th percentile

Revenue

Up

$1,316,580

Up $103,384 (+8.5%) from 2022

Expenses

Up

$1,412,391

Up $238,449 (+20%) from 2022

Net Income

Down

-$95,811

Down $135,065 (-344%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth16th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $201,141Liabilities 2010: $75,906Net Assets 2010: $125,2342010Assets 2011: $182,550Liabilities 2011: $74,641Net Assets 2011: $107,9092011Assets 2012: $178,953Liabilities 2012: $73,733Net Assets 2012: $105,2202012Assets 2013: $50,478Liabilities 2013: $93,878Net Assets 2013: -$43,4002013Assets 2014: $30,841Liabilities 2014: $101,193Net Assets 2014: -$70,3522014Assets 2015: $30,109Liabilities 2015: $90,603Net Assets 2015: -$60,4942015Assets 2016: $45,053Liabilities 2016: $100,586Net Assets 2016: -$55,5332016Assets 2017: $11,196Liabilities 2017: $95,308Net Assets 2017: -$84,1122017Assets 2018: $7,502Liabilities 2018: $153,920Net Assets 2018: -$146,4182018Assets 2019: $5,228Liabilities 2019: $188,364Net Assets 2019: -$183,1362019Assets 2020: $175,808Liabilities 2020: $340,692Net Assets 2020: -$164,8842020Assets 2021: $2,660,051Liabilities 2021: $2,094,942Net Assets 2021: $565,1092021Assets 2022: $2,605,121Liabilities 2022: $2,485,989Net Assets 2022: $119,1322022Assets 2023: $2,403,687Liabilities 2023: $2,380,366Net Assets 2023: $23,3212023Assets 2024: $2,415,914Liabilities 2024: $2,338,653Net Assets 2024: $77,2612024

Highlighted filing

2023

Assets$2,403,687
Liabilities$2,380,366
Net Assets$23,321
Open 2023 Filing

Operations Trend

Revenue Growth53rd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2010: $754,794Expenses 2010: $765,740Net Income 2010: -$10,9462010Revenue 2011: $767,133Expenses 2011: $781,228Net Income 2011: -$14,0952011Revenue 2012: $738,658Expenses 2012: $737,554Net Income 2012: $1,1042012Revenue 2013: $730,512Expenses 2013: $759,705Net Income 2013: -$29,1932013Revenue 2014: $742,286Expenses 2014: $769,238Net Income 2014: -$26,9522014Revenue 2015: $762,100Expenses 2015: $752,242Net Income 2015: $9,8582015Revenue 2016: $800,612Expenses 2016: $804,362Net Income 2016: -$3,7502016Revenue 2017: $885,029Expenses 2017: $913,608Net Income 2017: -$28,5792017Revenue 2018: $921,664Expenses 2018: $983,970Net Income 2018: -$62,3062018Revenue 2019: $1,057,744Expenses 2019: $1,094,462Net Income 2019: -$36,7182019Revenue 2020: $1,130,664Expenses 2020: $1,112,412Net Income 2020: $18,2522020Revenue 2021: $1,823,617Expenses 2021: $1,093,624Net Income 2021: $729,9932021Revenue 2022: $1,213,196Expenses 2022: $1,173,942Net Income 2022: $39,2542022Revenue 2023: $1,316,580Expenses 2023: $1,412,391Net Income 2023: -$95,8112023Revenue 2024: $156,190Expenses 2024: $193,187Net Income 2024: -$36,9972024

Highlighted filing

2023

Revenue$1,316,580
Expenses$1,412,391
Net Income-$95,811
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 15, 2024
Return Version
2023v5.1
Gross Receipts
$1,316,580
Mission and Program Overview

Mission

Non-profit child development center

Provide high quality child developement services that incorporate appropriate activities. Maintain services that are affordable so parents and children are best serviced regardless of financial circumstances.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,503,575$2,464,307▼ $39,268
Rtn Earn Endowment Incm Other Fnds$119,132$23,321▼ $95,811
Prepaid Expenses and Deferred Charges$613$613→ $0
Cash and Non-Interest-Bearing Accounts$100,933$-61,233▼ $162,166
Total Assets$2,605,121$2,403,687▼ $201,434
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,466,483$2,382,722▼ $83,761
Other Liabilities$22,734$362▼ $22,372
Accounts Payable and Accrued Expenses$-3,228$-2,718▲ $510
Total Liabilities$2,485,989$2,380,366▼ $105,623
Net Assets / Fund Balance
Total Net Assets Fund Balance$119,132$23,321▼ $95,811
Total Liabilities and Net Assets / Fund Balance$2,605,121$2,403,687▼ $201,434

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,174,981$147,628-
Land$250,000--
Equipment$39,326$42,591-
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Abilene SlatonBoard Chair
Elliott SpringerDirector
Jeff VirginDirector
Lindsey RiceDirector
Sarah LarsenDirector
Tiffany LeggDirector
Julia ReeseSecretary
Laura YoungTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$397,092
Program Service Revenue
$759,650
Investment Income
$1,761
Other Revenue
$158,077
All Other Contributions
$129,872
Change in Net Assets
$-95,811
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$789,514
Other Expenses$458,148
Grants and Similar Amounts Paid$164,729
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$771,296--$771,296
Grants to Domestic Orgs$164,729--$164,729
Interest$121,159--$121,159
Depreciation Depletion$64,268--$64,268
Other Expenses$37,378--$37,378
Occupancy$34,293--$34,293
Insurance$23,045--$23,045
Other Employee Benefits$18,218--$18,218
Fees for Services Legal-$16,639-$16,639
Office Expenses-$11,625-$11,625
Advertising$5,936--$5,936
Fees for Services Accounting-$3,194-$3,194
All Other Expenses$2,905--$2,905
Travel$686--$686
Total Functional Expenses$1,380,933$31,458$0$1,412,391
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Middle Earth Learning Center IncNorman, OK501 c3Starting new entity$164,729
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes$362
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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

Members or stockholder classes and rights Part VI line 6

“The organization in an Oklahoma Not-For-Profit Corporation.”

Form 990 governing body review Part VI line 11

“The officers and directors review form 990 before it is filed with the IRS.”

Conflict of interest policy compliance Part VI line 12C

“Potential conflicts of interest are discussed by the board members during scheduled meetings.”

CEO executive director top management comp Part VI line 15A

“Executive Directors pay is determined by the board members.”

Other officer or key employee compensation Part VI line 15B

“All employees compensation is discussed and agreed upon by the board members.”

Governing documents etc available to public Part VI line 19

“All public documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Middle Earth Child Dev Center Inc
EIN
73-0796234
Address
201 Triad Village Drive, Norman, OK 73071

Signing Officer

Name
Jeff Virgin
Title
Director
Phone
4055617579
Signed
2024-10-15
Discuss with paid preparer
No

Organization Details

Formed
1971
Legal Domicile
Ok
Voting Board Members
8
Independent Board Members
8
Employees
95

Preparer

Firm
J Todd Clouse CPA PLLC
Address
1011 N Flood Suite A, Norman, OK 73069
Preparer
J Todd Clouse
Phone
4058577051
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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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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0119132
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt023321
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02174981
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0147628
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt02322609
IRS990ScheduleD/EquipmentGrp/BookValueAmt039326
IRS990ScheduleD/EquipmentGrp/DepreciationAmt042591
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt081917
IRS990ScheduleD/LandGrp/BookValueAmt0250000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0250000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0362
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Taxes
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02464307
IRS990ScheduleD/TotalLiabilityAmt0362
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
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt0164729
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501 c3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Starting new entity
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Middle Earth Learning Center Inc
IRS990ScheduleI/RecipientTable/RecipientEIN0932578567
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0201 Triad Village Dr
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Norman
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OK
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd073071
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization in an Oklahoma Not-For-Profit Corporation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The officers and directors review form 990 before it is filed with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Potential conflicts of interest are discussed by the board members during scheduled meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Executive Directors pay is determined by the board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All employees compensation is discussed and agreed upon by the board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5All public documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OK
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02605121
IRS990/TotalAssetsEOYAmt02403687
IRS990/TotalAssetsGrp/BOYAmt02605121
IRS990/TotalAssetsGrp/EOYAmt02403687
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0397092
IRS990/TotalEmployeeCnt095
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031458
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01380933
IRS990/TotalFunctionalExpensesGrp/TotalAmt01412391
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02485989
IRS990/TotalLiabilitiesEOYAmt02380366
IRS990/TotalLiabilitiesGrp/BOYAmt02485989
IRS990/TotalLiabilitiesGrp/EOYAmt02380366
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0119132
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt023321
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01380933
IRS990/TotalProgramServiceRevenueAmt0759650
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0919488
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01316580
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02605121
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02403687
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0686
IRS990/TravelGrp/TotalAmt0686
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Jeff Virgin
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/PhoneNum04055617579
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Middle Earth Child Dev Center Inc
ReturnHeader/Filer/BusinessNameControlTxt0MIDD
ReturnHeader/Filer/EIN0730796234
ReturnHeader/Filer/USAddress/AddressLine1Txt0201 Triad Village Drive
ReturnHeader/Filer/USAddress/CityNm0Norman
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OK
ReturnHeader/Filer/USAddress/ZIPCd073071
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0882180297
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0J Todd Clouse CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01011 N Flood Suite A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Norman
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd073069
ReturnHeader/PreparerPersonGrp/PhoneNum04058577051
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J Todd Clouse
ReturnHeader/ReturnTs02024-11-15T14:54:53-05:00
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
$2,403,687
Liabilities
$2,380,366
Net assets
$23,321
Revenue
$1,316,580
Expenses
$1,412,391
Net income
-$95,811
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.42$2.34$0.08$0.16$0.19$0.04
2023Detailed filing. Detailed filing data is available for this year.$2.40$2.38$0.02$1.32$1.41$0.10
2022Detailed filing. Detailed filing data is available for this year.$2.61$2.49$0.12$1.21$1.17$0.04
2021Detailed filing. Detailed filing data is available for this year.$2.66$2.09$0.57$1.82$1.09$0.73
2020Detailed filing. Detailed filing data is available for this year.$0.18$0.34$0.16$1.13$1.11$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.01$0.19$0.18$1.06$1.09$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.01$0.15$0.15$0.92$0.98$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.01$0.10$0.08$0.89$0.91$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.05$0.10$0.06$0.80$0.80$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.03$0.09$0.06$0.76$0.75$0.01
2014Summary only. Only limited summary data is available for this year.$0.03$0.10$0.07$0.74$0.77$0.03
2013Summary only. Only limited summary data is available for this year.$0.05$0.09$0.04$0.73$0.76$0.03
2012Summary only. Only limited summary data is available for this year.$0.18$0.07$0.11$0.74$0.74$0.00
2011Summary only. Only limited summary data is available for this year.$0.18$0.07$0.11$0.77$0.78$0.01
2010Summary only. Only limited summary data is available for this year.$0.20$0.08$0.13$0.75$0.77$0.01
Peer Organizations

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