Fairfield Child Development Center FY2020 filing

Tax-deductible

Fairfield, OH501(c)(3)EducationEIN 01-0549002Revenue $207K in FY2020

On file with the IRSfairfieldcdc.org140 Donald Dr, 45014-3005 · Fairfield, OHTax-exempt since Jun 2002School — 170(b)(1)(A)(ii)

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Provide quality Preschool education for children ages 3 through 5.

501(c)(3) charity; gifts are tax-deductible.
77¢ of each $1 spent went to programs.
$38K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 4
filings with a surplus
Average surplus $22K a year · 9% of revenue · last 4 filings
Looks good: a surplus in 4 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$38K
to officers and key staff · 18% of spending
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $91
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$190K
58% of total assets
Fine: liabilities are 58% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
8
of 10 voting members
Looks good: 8 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$207K
Spent
$204K
To programs
77%
Net assets
$139K
By yearFY2020–FY2023
Revenue
$207K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$207K
FY2021$245K
FY2022$278K
FY2023$251K
Expenses
$204K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$204K
FY2021$225K
FY2022$234K
FY2023$232K
Net assets
$139K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$139K
FY2021$159K
FY2022$203K
FY2023$222K

From the FY2020 Form 990 (year ending June 2020) · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2023) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in Jun 2002.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $158K Management & general 23% · $46K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $38K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Director
$21,216Pt VII · Sec A
Director of Development
$16,356Pt VII · Sec A
Chairperson
$0Pt VII · Sec A
Secretary, Alumni Rep
$0Pt VII · Sec A
$0Pt VII · Sec A
Member at Large, Alum Rep
$0Pt VII · Sec A
Member at Large, Kindergarten Rep
$0Pt VII · Sec A
Member at Large
$0Pt VII · Sec A

Rebecca Hartman’s $24K as Director is at the 18th percentile of top reported officer pay among 1612 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2023FY2022FY2021FY2020
Rebecca Hartman$24,437$23,460$21,750—
Kelle Stiens———$21,216
Mary Doerger———$16,356
Jessica Werling$16,128$14,151$7,130—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers preschool education for children aged three to five.

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Provided by the organization

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1 program · $158K · in their own filed words · FY2019
01

Provide quality Preschool education for children ages 3 through 5. Children half day sessions, either two or three days each week from September through May. Program is licensed by the State of Ohio Department of Job Family Services, 205672

$158Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$91

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$207K
Ln 12
Fees for servicesLn 2g$175K
Gifts and grantsLn 1h$32K
Money outPt IX
$204K
Ln 25
Programscol B$158K
Managementcol C$46K
Owns and owesPt X
$139K
net assets · Ln 32
Cash and savingsLn 1–2$53K
Total assetsLn 16$328K
LiabilitiesLn 26$190K
PeoplePt VI, VII
9
listed · VII A
PaidVII A2
Voting boardVI 1a10
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$32K
Fundraising eventsLn 1c$7K
Fees for servicesLn 2g$175K
Total revenueLn 12$207K
Assets in detailPt X, end of year
CashLn 1$53K
Cash and savings togetherLn 1–2$53K
Land, buildings, equipmentLn 10c$275K
Total assetsLn 16$328K
LiabilitiesLn 26$190K
Net assetsLn 32$139K
OperationsPt I, VI
EmployeesI 519
VolunteersI 612
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$20K$53K
Land, buildings, equipmentLn 10c$275K$275K
Total assetsLn 16$295K$328K
LiabilitiesLn 26$160K$190K
Net assetsLn 32$136K$139K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$38K$38K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$100K$100K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$19K$14K$5K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$475$475
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$496$496
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$24K$23K$855
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$17K$17K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$204K$158K$46K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest $251K$232K$19K$222K 990 PDF
FY2022 $278K$234K$44K$203K 990 PDF
FY2021 $245K$225K$20K$159K 990 PDF
FY2020 Viewing $207K$204K$3K$139K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $207,083 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $36,792$32,266
I-9 Program service revenuePrior year $194,006$174,817
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $230,798$207,083
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $154,911$156,810
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $87,795$47,527
I-18 Total expensesPrior year $242,706$204,337
I-19 Revenue less expensesPrior year −$11,908$2,746
Part VI · Governance 8 of 10 board members independent, 4 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members8
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $207,083 across 5 lines filed
VIII-1c Fundraising events$7,266
VIII-1f All other contributions, gifts and grants$25,000
VIII-1h Total contributions, gifts and grants$32,266
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)$174,817
VIII-12 Total revenue$207,083
Part IX · Statement of functional expenses $204,337 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffManagement $37,572$37,572
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $100,385$100,385
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $13,719 · Management $5,134$18,853
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $475$475
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $496$496
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $23,088 · Management $855$23,943
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $3,041$3,041
IX-24 Other expenses (24a–d)Programs $17,153$17,153
IX-24e All other expensesManagement $2,419$2,419
IX-25 Total functional expensesPrograms $157,882 · Management $46,455 · Fundraising $0$204,337
Part X · Balance sheet $328,211 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $20,362$53,211
X-10c Land, buildings and equipment, netStart of year $275,000$275,000
X-16 Total assetsStart of year $295,362$328,211
X-17 Accounts payable and accrued expensesStart of year $9,142$18,043
X-26 Total liabilitiesStart of year $159,512$189,613
X-27 Net assets without donor restrictionsStart of year $135,850$138,598
X-32 Total net assets or fund balancesStart of year $135,850$138,598
X-33 Total liabilities and net assetsStart of year $295,362$328,211
Part XI · Reconciliation of net assets $138,598 net assets at year end
XI-1 Total revenue$207,083
XI-2 Total expenses$204,337
XI-3 Revenue less expenses$2,746
XI-4 Net assets at start of year$135,850
XI-9 Other changes in net assets$2
XI-10 Net assets at end of year$138,598

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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