Empower Learn Create FY2023 filing

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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, FY2023. 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.
84¢ of each $1 spent went to programs.
$71K 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

FY2023 · 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
84%
of spending
84% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$71K
to officers and key staff · 3% of spending
Pay to officers and key staff is 3% of spending.
Part VII, Section A
2.2 mo
of spending, in cash
2.2 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
$51K
7% of total assets
Liabilities are 7% of assets.
Pt X · Ln 26
Independent board members
10
of 10 voting members
10 of 10 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$2.3M
-8% vs prior year
Spent
$2.6M
To programs
84%
Net assets
$679K
By yearFY2020–FY2024
Revenue
$2.3M
FY2023▼ -8%
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
$2.6M
FY2023▲ +1%
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
$679K
FY2023▼ -35%
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 FY2023 Form 990 · figures checked against the IRS filing · see the original

You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

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

84 cents of each dollar spent went to programs.

Program services 84% · $2.2M Management & general 16% · $420K

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

13 people listed on the 990; $71K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Director
$70,885Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Trustee/Parent Rep
$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 · $2.2M · in their own filed words · FY2023
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, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 31-1143832) · Dispute this line
$2.2Mprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$2.3M
Ln 12
Fees for servicesLn 2g$1.5M
Gifts and grantsLn 1h$792K
Investment incomeLn 3$8K
Money outPt IX
$2.6M
Ln 25
Programscol B$2.2M
Managementcol C$420K
Owns and owesPt X
$679K
net assets · Ln 32
Cash and savingsLn 1–2$487K
Total assetsLn 16$730K
LiabilitiesLn 26$51K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$792K
Government grantsLn 1e$341K
Fees for servicesLn 2g$1.5M
Investment incomeLn 3$8K
Total revenueLn 12$2.3M
Assets in detailPt X, end of year
CashLn 1$199K
SavingsLn 2$288K
Cash and savings togetherLn 1–2$487K
Accounts receivableLn 4$34K
Inventories for sale or useLn 8$2K
Prepaid expenses and deferred chargesLn 9$16K
Land, buildings, equipmentLn 10c$68K
InvestmentsLn 11–13$124K
Total assetsLn 16$730K
LiabilitiesLn 26$51K
Net assetsLn 32$679K
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 FY23End FY23
Cash and savingsLn 1–2$786K$487K
InvestmentsLn 11–13$110K$124K
Land, buildings, equipmentLn 10c$79K$68K
Total assetsLn 16$1.1M$730K
LiabilitiesLn 26$51K$51K
Net assetsLn 32$1.0M$679K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$82K$67K$16K
Other salaries and wagesLn 7$1.5M$1.2M$295K
Pension plan contributionsLn 8$15K$12K$3K
Other employee benefitsLn 9$130K$105K$25K
Payroll taxesLn 10$139K$112K$27K
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$18K$18K
Advertising and promotionLn 12$8K$6K$1K
Office expensesLn 13$32K$15K$17K
Information technologyLn 14$4K$1K$2K
OccupancyLn 16$376K$368K$8K
TravelLn 17$380$311$69
Conferences, conventions and meetingsLn 19$12K$10K$2K
Depreciation, depletion and amortizationLn 22$11K$11K$229
InsuranceLn 23$37K$33K$4K
Other expenses (24a–d)Ln 24$216K$215K$369
Total functional expensesLn 25$2.6M$2.2M$420K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 11, 2025 $2.4M$2.2M$197K$882K 990 PDF
FY2023 ViewingFiled 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 FY2023 990
Part I · Summary $2,251,415 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $897,550$791,905
I-9 Program service revenuePrior year $1,540,548$1,451,160
I-10 Investment incomePrior year $3,424$8,350
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $2,441,522$2,251,415
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 $1,841,082$1,904,316
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $742,146$716,647
I-18 Total expensesPrior year $2,583,228$2,620,963
I-19 Revenue less expensesPrior year −$141,706−$369,548
Part VI · Governance 10 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
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 $2,251,415 across 6 lines filed
VIII-1e Government grants$341,395
VIII-1f All other contributions, gifts and grants$450,510
VIII-1h Total contributions, gifts and grants$791,905
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,451,160$1,451,160
VIII-3 Investment incomeExcluded from tax $8,350$8,350
VIII-12 Total revenueRelated to mission $1,451,160 · Unrelated business $0 · Excluded from tax $8,350$2,251,415
Part IX · Statement of functional expenses $2,620,963 across 16 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $66,508 · Management $15,746$82,254
IX-7 Other salaries and wagesPrograms $1,244,052 · Management $294,532$1,538,584
IX-8 Pension plan contributionsPrograms $12,307 · Management $2,824$15,131
IX-9 Other employee benefitsPrograms $104,811 · Management $25,005$129,816
IX-10 Payroll taxesPrograms $111,914 · Management $26,617$138,531
IX-11c Accounting feesManagement $2,800$2,800
IX-11g Other fees for servicesManagement $18,219$18,219
IX-12 Advertising and promotionPrograms $6,340 · Management $1,403$7,743
IX-13 Office expensesPrograms $15,051 · Management $16,966$32,017
IX-14 Information technologyPrograms $1,407 · Management $2,110$3,517
IX-16 OccupancyPrograms $368,224 · Management $7,516$375,740
IX-17 TravelPrograms $311 · Management $69$380
IX-19 Conferences, conventions and meetingsPrograms $9,666 · Management $2,230$11,896
IX-22 Depreciation, depletion and amortizationPrograms $11,206 · Management $229$11,435
IX-23 InsurancePrograms $33,433 · Management $3,714$37,147
IX-24 Other expenses (24a–d)Programs $215,384 · Management $369$215,753
IX-25 Total functional expensesPrograms $2,200,614 · Management $420,349 · Fundraising $0$2,620,963
Part X · Balance sheet $730,353 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $502,193$198,990
X-2 Savings and temporary cash investmentsStart of year $283,865$287,678
X-4 Accounts receivableStart of year $78,864$33,812
X-8 Inventories for sale or useStart of year $2,000$2,000
X-9 Prepaid expenses and deferred chargesStart of year $33,649$15,836
X-10c Land, buildings and equipment, netStart of year $78,597$68,467
X-11 Publicly traded securitiesStart of year $110,378$123,570
X-16 Total assetsStart of year $1,089,546$730,353
X-17 Accounts payable and accrued expensesStart of year $48,028$45,815
X-19 Deferred revenueStart of year $2,889$5,506
X-26 Total liabilitiesStart of year $50,917$51,321
X-27 Net assets without donor restrictionsStart of year $985,401$625,804
X-28 Net assets with donor restrictionsStart of year $53,228$53,228
X-32 Total net assets or fund balancesStart of year $1,038,629$679,032
X-33 Total liabilities and net assetsStart of year $1,089,546$730,353
Part XI · Reconciliation of net assets $679,032 net assets at year end
XI-1 Total revenue$2,251,415
XI-2 Total expenses$2,620,963
XI-3 Revenue less expenses−$369,548
XI-4 Net assets at start of year$1,038,629
XI-5 Net unrealized gains (losses) on investments$9,951
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$679,032

Form 990 e-file FY2023 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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