Otterbein Next Generation Ministries INC EIN 86-3297768

Otterbein Next Generation Ministries INC

EIN  86-3297768 Religious organization Waynesboro, PA Founded 2021
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Inspires lifelong learning through exemplary programs based on biblical teachings.
Leadership
Michael Newman · Chairman
Money in and out
$749K revenue, $760K expenses
Bottom line
94% program efficiency

Inspires lifelong learning through exemplary programs based on biblical teachings. For fiscal year 2025 it reported $749K in revenue, $760K in expenses, and $104K in net assets.Pt I

Where the money goes · FY2025
Total revenue
$749K
Pt VIII · Ln 12
Total expenses
$760K
Pt IX · Ln 25
Net assets
$104K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$11K
Where spending went · Part IX cols B–D
Program services $0.94 Management & general $0.06
Program efficiency
94%
of spending reaches programs▲ +2% vs prior filing year
Operating runway
0.4mo
months of highly liquid reserves at operating expense rate▼ -43% vs prior filing year
Surplus margin
-1%
revenue over expenses, this year▼ -123% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$749K
FY2025▼ -8%
Expenses
$760K
FY2025▼ -1%
Total assets
$104K
FY2025▼ -24%
Total liabilities
$495
FY2025▼ -98%
Total revenue
$749K
Pt VIII · Ln 12
Total expenses
$760K
Pt IX · Ln 25
Net assets
$104K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$11K
Total assetsPt X · Ln 16$104K
Program-expense ratioPt IX · col B94%
Voting members of governing bodyPt I · Ln 37
Independent voting membersPt I · Ln 47
Mission & Programs · Part III

Where the work happens

1 program service account for $714K of program spending, described in the organization's own filed words · FY2025.
01

Providing a high quality christian day care.

$714Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item COtterbein Next Generation Ministries INC
EINHdr · item D86-3297768
Principal addressHdr · item CWaynesboro, PA
WebsiteHdr · item Jfaithbuildersdaycare.org
Year of formationHdr · item L2021
State of legal domicileHdr · item MPA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P33)
Ruling yearIRS BMFMay 2022

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a7
Independent voting membersPt VI · Ln 1b7
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Vice Chairman
$0Pt VII · Sec A
Secretary/Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Program service revenue$732K · 98%
Contributions & grants$17K · 2%
Program service revenue98%$732K
Contributions & grants2%$17K
Investment income$4
Other revenue$4
Total revenueLn 12$749K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.94 Management & general $0.06
Program services94%$714K
Management & general6%$46K
Total functional expensesLn 25$760K

Balance Sheet

Part X · end of year
CashLn 1$24K
Total assetsLn 16$104K
Total liabilitiesLn 26$495
Total net assetsLn 32$104K
Months of cash on handcomputed0.4

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $24K · Operating expenses/yr $760K
0.4 months
Where the money goes
Program services
Program services $714K · Total expenses $760K
94%
Management & General
Management & general $46K · Total expenses $760K
6%
Fundraising
Fundraising $0 · Total expenses $760K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $18K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $17K · Total revenue $749K
2%
Government reliance
Government grants — · Total revenue $749K
Earned-income share
Program service revenue $732K · Total revenue $749K
98%
Investment reliance
Investment income $4 · Total revenue $749K
0%
Program self-sufficiency
Program service revenue $732K · Total expenses $760K
96%
Growth & trend
Revenue growth (YoY)
This year $749K · Prior year $817K
-8%
Revenue CAGR
FY2021 $216K · FY2025 $749K
+37%
Net-asset trend (YoY)
End of year $104K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $749K · Expenses $760K
-1%
Liabilities-to-Assets
Total liabilities — · Total assets $104K
Net-asset ratio
Net assets $104K · Total assets $104K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $104K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Michael Newman · Reported title CHAIRMAN · Highest reported compensation $0 · Total expenses $760K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $684K · Total expenses $760K
90%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 94%
Overhead ratio 6%
Revenue growth -8%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$749K revenue · viewing · ⤓ 990 PDF
FY2024$817K revenue · ⤓ 990 PDF
FY2023$764K revenue · ⤓ 990 PDF
FY2022$558K revenue · ⤓ 990 PDF
FY2021$216K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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