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Our mission is to serve children and families of the university and community by providing a high quality, inclusive, educational program sustained through a professional, nurturing staff.

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 31-1143832) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
Run by 20 volunteers and 131 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $17K a year · 0.7% of revenue · last 5 filings
A surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
83%
of spending
83% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$76K
to officers and key staff · 3% of spending
Pay to officers and key staff is 3% of spending.
Part VII, Section A
2.6 mo
of spending, in cash
2.6 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $68K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$64K
7% of total assets
Liabilities are 7% of assets.
Pt X · Ln 26
Independent board members
11
of 11 voting members
11 of 11 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$2.4M
+5% vs prior year
Spent
$2.2M
To programs
83%
Net assets
$882K
By yearFY2020–FY2024
Revenue
$2.4M
FY2024▲ +5%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.3M
FY2021$2.8M
FY2022$2.4M
FY2023$2.3M
FY2024$2.4M
Expenses
$2.2M
FY2024▼ -17%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.3M
FY2021$2.4M
FY2022$2.6M
FY2023$2.6M
FY2024$2.2M
Net assets
$882K
FY2024▲ +30%
Tap a bar for its year
Net assets by fiscal year
FY2020$836K
FY2021$1.2M
FY2022$1.0M
FY2023$679K
FY2024$882K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 1985.

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

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $1.8M Management & general 17% · $369K

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

12 people listed on the 990; $76K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Director
$75,742Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee/Parent Rep
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Barb Herron$75,742$70,885$59,899$48,030—
Kelly Bigham———$46,576$72,143

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 15aYes

Programs and updates

Provides high-quality, inclusive education for university and community children and families.

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1 program · $1.8M · in their own filed words · FY2024
01

To provide quality family-centered child care for children of students, staff and faculty of the University of Cincinnati and Northen Kentucky University with additional spaces made available to the community at large.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 31-1143832) · Dispute this line
$1.8Mprogram 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$68K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$2.4M
Ln 12
Fees for servicesLn 2g$1.5M
Gifts and grantsLn 1h$876K
Investment incomeLn 3$40K
Money outPt IX
$2.2M
Ln 25
Programscol B$1.8M
Managementcol C$369K
Owns and owesPt X
$882K
net assets · Ln 32
Cash and savingsLn 1–2$478K
Total assetsLn 16$946K
LiabilitiesLn 26$64K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$876K
Government grantsLn 1e$414K
Fees for servicesLn 2g$1.5M
Investment incomeLn 3$40K
Gains on assetsLn 7−$4K
Total revenueLn 12$2.4M
Assets in detailPt X, end of year
CashLn 1$187K
SavingsLn 2$292K
Cash and savings togetherLn 1–2$478K
Accounts receivableLn 4$270K
Inventories for sale or useLn 8$2K
Prepaid expenses and deferred chargesLn 9$1K
Land, buildings, equipmentLn 10c$49K
InvestmentsLn 11–13$134K
Other assetsLn 15$11K
Total assetsLn 16$946K
LiabilitiesLn 26$64K
Net assetsLn 32$882K
OperationsPt I, VI
EmployeesI 5131
VolunteersI 620
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$487K$478K
InvestmentsLn 11–13$124K$134K
Land, buildings, equipmentLn 10c$68K$49K
Total assetsLn 16$730K$946K
LiabilitiesLn 26$51K$64K
Net assetsLn 32$679K$882K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$87K$87K
Other salaries and wagesLn 7$1.2M$1.0M$185K
Pension plan contributionsLn 8$14K$13K$1K
Other employee benefitsLn 9$88K$78K$11K
Payroll taxesLn 10$108K$86K$22K
Accounting feesLn 11c$19K$19K
Investment management feesLn 11f$1K$1K
Other fees for servicesLn 11g$13K$13K
Advertising and promotionLn 12$6K$4K$2K
Office expensesLn 13$22K$15K$6K
OccupancyLn 16$366K$359K$7K
Conferences, conventions and meetingsLn 19$6K$5K$1K
Depreciation, depletion and amortizationLn 22$10K$10K$189
InsuranceLn 23$39K$27K$11K
Other expenses (24a–d)Ln 24$189K$187K$2K
Total functional expensesLn 25$2.2M$1.8M$369K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 11, 2025 $2.4M$2.2M$197K$882K 990 PDF
FY2023Filed with the IRS Nov 8, 2024 $2.3M$2.6M−$370K$679K 990 PDF
FY2022Filed with the IRS Nov 9, 2023 $2.4M$2.6M−$142K$1.0M 990 PDF
FY2021Filed with the IRS Nov 15, 2022 $2.8M$2.4M$360K$1.2M 990 PDF
FY2020Filed with the IRS Nov 10, 2021 $2.3M$2.3M$40K$836K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $2,367,004 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $791,905$875,655
I-9 Program service revenuePrior year $1,451,160$1,451,008
I-10 Investment incomePrior year $8,350$40,341
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $2,251,415$2,367,004
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,904,316$1,499,495
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $716,647$670,072
I-18 Total expensesPrior year $2,620,963$2,169,567
I-19 Revenue less expensesPrior year −$369,548$197,437
Part VI · Governance 11 of 11 board members independent, no flags
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,367,004 across 7 lines filed
VIII-1e Government grants$414,218
VIII-1f All other contributions, gifts and grants$461,437
VIII-1h Total contributions, gifts and grants$875,655
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,451,008$1,451,008
VIII-3 Investment incomeExcluded from tax $43,937$43,937
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$3,596−$3,596
VIII-12 Total revenueRelated to mission $1,451,008 · Unrelated business $0 · Excluded from tax $40,341$2,367,004
Part IX · Statement of functional expenses $2,169,567 across 15 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Management $87,252$87,252
IX-7 Other salaries and wagesPrograms $1,016,721 · Management $184,550$1,201,271
IX-8 Pension plan contributionsPrograms $13,187 · Management $1,119$14,306
IX-9 Other employee benefitsPrograms $77,577 · Management $10,608$88,185
IX-10 Payroll taxesPrograms $86,369 · Management $22,112$108,481
IX-11c Accounting feesManagement $18,900$18,900
IX-11f Investment management feesManagement $1,444$1,444
IX-11g Other fees for servicesManagement $12,801$12,801
IX-12 Advertising and promotionPrograms $4,074 · Management $1,680$5,754
IX-13 Office expensesPrograms $15,230 · Management $6,282$21,512
IX-16 OccupancyPrograms $358,704 · Management $7,322$366,026
IX-19 Conferences, conventions and meetingsPrograms $4,596 · Management $1,177$5,773
IX-22 Depreciation, depletion and amortizationPrograms $10,115 · Management $189$10,304
IX-23 InsurancePrograms $27,370 · Management $11,290$38,660
IX-24 Other expenses (24a–d)Programs $187,054 · Management $1,844$188,898
IX-25 Total functional expensesPrograms $1,800,997 · Management $368,570 · Fundraising $0$2,169,567
Part X · Balance sheet $945,925 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $198,990$186,678
X-2 Savings and temporary cash investmentsStart of year $287,678$291,686
X-4 Accounts receivableStart of year $33,812$270,028
X-8 Inventories for sale or useStart of year $2,000$2,000
X-9 Prepaid expenses and deferred chargesStart of year $15,836$1,179
X-10c Land, buildings and equipment, netStart of year $68,467$49,340
X-11 Publicly traded securitiesStart of year $123,570$133,936
X-15 Other assetsStart of year $0$11,078
X-16 Total assetsStart of year $730,353$945,925
X-17 Accounts payable and accrued expensesStart of year $45,815$50,983
X-19 Deferred revenueStart of year $5,506$2,301
X-25 Other liabilitiesStart of year $0$11,078
X-26 Total liabilitiesStart of year $51,321$64,362
X-27 Net assets without donor restrictionsStart of year $625,804$842,481
X-28 Net assets with donor restrictionsStart of year $53,228$39,082
X-32 Total net assets or fund balancesStart of year $679,032$881,563
X-33 Total liabilities and net assetsStart of year $730,353$945,925
Part XI · Reconciliation of net assets $881,563 net assets at year end
XI-1 Total revenue$2,367,004
XI-2 Total expenses$2,169,567
XI-3 Revenue less expenses$197,437
XI-4 Net assets at start of year$679,032
XI-5 Net unrealized gains (losses) on investments$5,094
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$881,563

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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