PRESCHOOL PROMISE INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- PRESCHOOL PROMISE INC (EIN 81-4799474)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-09-10
- IRS object ID
- 202432549349300333
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-09-10T14:52:10-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 351476702 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRADY WARE & SCHOENFELD INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3 EASTON OVAL SUITE 300 | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43219 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 814799474 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PRESCHOOL PROMISE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PRES | BusinessNameControlTxt |
| Phone | 9373292700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2251 TIMBER LANE | AddressLine1Txt |
| City | DAYTON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45414 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBYN LIGHTCAP | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 9372369965 | PhoneNum |
| Signature | 2024-09-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LORANI OROBITG CPA | PreparerPersonNm |
| PTIN | P00664457 | PTIN |
| Phone | 6148857407 | PhoneNum |
| Preparation | 2024-09-04 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROBYN LIGHTCAP | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2251 TIMBER LANE | AddressLine1Txt |
| City | DAYTON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45414 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $12,379,117 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.PRESCHOOLPROMISE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2017 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | TO ENSURE ALL MONTGOMERY COUNTY AND DAYTON CHILDREN ARE READY FOR KINDERGARTEN AND HAVE THE FOUNDATION NEEDED FOR SUCCESS IN SCHOOL AND IN LIFE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $10,396,020 | PYContributionsGrantsAmt |
| CY Contributions Grants | $12,250,120 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $78,317 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $122,415 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $12,905 | PYOtherRevenueAmt |
| CY Other Revenue | $6,582 | CYOtherRevenueAmt |
| PY Total Revenue | $10,487,242 | PYTotalRevenueAmt |
| CY Total Revenue | $12,379,117 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $5,561,371 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $6,629,513 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,040,508 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,557,495 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,319,145 | PYOtherExpensesAmt |
| CY Other Expenses | $3,350,523 | CYOtherExpensesAmt |
| PY Total Expenses | $10,921,024 | PYTotalExpensesAmt |
| CY Total Expenses | $12,537,531 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$433,782 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$158,414 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,811,083 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,346,571 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,583,542 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,277,444 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,227,541 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,069,127 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | PRESCHOOL PROMISE IS WORKING TO BUILD A STRONG EARLY CHILDHOOD SYSTEM IN MONTGOMERY COUNTY SO THAT ALL FAMILIES CAN PARTICIPATE IN HIGH-QUALITY CHILD CARE, PRESCHOOL, HOME VISITING, AND PARENTING CLASSES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,139,745 | ExpenseAmt |
| Desc | EDUCATE THE COMMUNITY: FAMILIES NEED TO UNDERSTAND THE POWER OF EARLY CHILDHOOD EDUCATION. THE OUTREACH TEAMS ARE WORKING TO RECRUIT FAMILIES AND TO HELP THEM UNDERSTAND HOW TO CHOOSE HIGH QUALITY EARLY CHILDHOOD EDUCATION PROGRAMS. THE TEAM IS ALSO HELPING THE GENERAL COMMUNITY UNDERSTAND THAT INVESTMENT IN EARLY CHILDHOOD EDUCATION PAYS OFF NOW BY SUPPORTING OUR CHILDREN, AND LATER AS WE BUILD A MORE EDUCATED WORKFORCE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,117,361 | ExpenseAmt |
| Grant | $3,914,290 | GrantAmt |
| Revenue | $6,582 | RevenueAmt |
| Desc | IMPROVE QUALITY: TO DRIVE RESULTS, FAMILIES MUST HAVE HIGH QUALITY EARLY CHILDHOOD EDUCATION CHOICES. PRESCHOOL PROMISE IS PROVIDING COACHING, ADVANCED TRAINING, AND RESOURCES TO HELP EARLY CHILDHOOD EDUCATION PROVIDERS CREATE A CULTURE OF CONTINUOUS IMPROVEMENT SO OUR YOUNGEST CHILDREN RECEIVE THE BEST EDUCATION POSSIBLE. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,182,498 | ExpenseAmt |
| Grant | $2,715,223 | GrantAmt |
| Desc | ASSIST FAMILIES: PRESCHOOL PROMISE IS HELPING FAMILIES FIND AND AFFORD HIGH QUALITY EARLY CHILDHOOD EDUCATION BY LEVERAGING AVAILABLE FEDERAL, STATE, AND LOCAL FUNDING AND OFFERING TUITION ASSISTANCE TO FILL IN THE GAPS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,284,861 | ExpenseAmt |
| Revenue | $122,415 | RevenueAmt |
| Desc | NORTHWEST DAYTON, HOPE ZONE, AND BIRTH TO 3 INITIATIVES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $2,284,861 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $122,415 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $11,724,465 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 545 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARIE GIFFEN | PersonNm |
| Phone | 9372369965 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2251 TIMBER LANE | AddressLine1Txt |
| City | DAYTON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45414 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DEBORAH FELDMAN | ||||||
| CHAIR | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANISSA LUMPKIN | ||||||
| VICE-CHAIR | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JANE MCGEE-RAFAL | ||||||
| SECRETARY / TREASURER | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DWAN TARRANCE | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| CHANEL WINSTON | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| MALCOLM KEITH | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| BRIAN HEITKAMP | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| ROBYN LIGHTCAP | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $153,739 | $0 | $65,173 | |
| MARIE GIFFEN | ||||||
| DIRECTOR OF FINANCE | 40.00 | Yes (X) | $126,735 | $0 | $36,375 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $280,474 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $101,548 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | Yes (1) | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $10,360,734 | GovernmentGrantsAmt |
| All Other Contributions | $1,889,386 | AllOtherContributionsAmt |
| Total Contributions | $12,250,120 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM SERVICE FEES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $122,415 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $122,415 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $122,415 | TotalProgramServiceRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $6,582 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,582 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $6,582 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,379,117 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $128,997 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,914,290 | TotalAmt |
| Program Services | $3,914,290 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,715,223 | TotalAmt |
| Program Services | $2,715,223 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $280,474 | TotalAmt |
| Program Services | $122,991 | ProgramServicesAmt |
| Management And General | $157,483 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,277,021 | TotalAmt |
| Program Services | $2,119,550 | ProgramServicesAmt |
| Management And General | $157,471 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,242 | TotalAmt |
| Program Services | $3,025 | ProgramServicesAmt |
| Management And General | $11,217 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,300 | TotalAmt |
| Management And General | $24,300 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $275,493 | TotalAmt |
| Program Services | $269,405 | ProgramServicesAmt |
| Management And General | $6,088 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $220,424 | TotalAmt |
| Program Services | $203,879 | ProgramServicesAmt |
| Management And General | $16,545 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,670 | TotalAmt |
| Program Services | $19,866 | ProgramServicesAmt |
| Management And General | $1,804 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $156,876 | TotalAmt |
| Program Services | $139,133 | ProgramServicesAmt |
| Management And General | $17,743 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,161 | TotalAmt |
| Program Services | $16,197 | ProgramServicesAmt |
| Management And General | $48,964 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,341 | TotalAmt |
| Management And General | $11,341 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| COACHING AND TRAINING F | $1,050,002 | $1,050,002 | |
| CONTRACT SERVICES | $791,605 | $456,200 | $335,405 |
| FAMILY ENGAGEMENT | $343,545 | $343,545 | |
| DUES AND SUBSCRIPTIONS | $279,447 | $263,675 | $15,772 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,417 | TotalAmt |
| Program Services | $87,484 | ProgramServicesAmt |
| Management And General | $8,933 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,537,531 | TotalAmt |
| Program Services | $11,724,465 | ProgramServicesAmt |
| Management And General | $813,066 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $409,642 | BOYAmt |
| EOY | $934,709 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,193,572 | BOYAmt |
| EOY | $3,191,922 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,265 | BOYAmt |
| EOY | $57,362 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $326,967 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $164,389 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $195,604 | BOYAmt |
| EOY | $162,578 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,811,083 | BOYAmt |
| EOY | $4,346,571 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,440,668 | BOYAmt |
| EOY | $1,367,248 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,142,874 | BOYAmt |
| EOY | $1,910,196 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,583,542 | BOYAmt |
| EOY | $3,277,444 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $292,567 | BOYAmt |
| EOY | $456,682 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $934,974 | BOYAmt |
| EOY | $612,445 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,227,541 | BOYAmt |
| EOY | $1,069,127 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,811,083 | BOYAmt |
| EOY | $4,346,571 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$158,414 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,475,915 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,963,856 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,112,779 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,396,020 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,250,120 | CurrentTaxYearAmt |
| Total | $42,198,690 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $64,635 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $69,992 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $61,165 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $121,143 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $122,415 | CurrentTaxYearAmt |
| Total | $439,350 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,540,550 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,033,848 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,173,944 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,517,163 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,372,535 | CurrentTaxYearAmt |
| Total | $42,638,040 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $42,638,040 | PublicSupportTotal170Amt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,028 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,859 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,589 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,905 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,582 | CurrentTaxYearAmt |
| Total | $33,963 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $42,672,003 | TotalSupportAmt |
| Public Support CY170 | 0.99920 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99720 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $79,302 | OtherCostOrOtherBasisAmt |
| Depreciation | $41,076 | DepreciationAmt |
| Book Value | $38,226 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $247,665 | OtherCostOrOtherBasisAmt |
| Depreciation | $123,313 | DepreciationAmt |
| Book Value | $124,352 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $162,578 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $12,517,913 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $138,796 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $138,796 | RevenueNotReportedAmt |
| Revenue Subtotal | $12,379,117 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $12,379,117 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $12,676,327 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $138,796 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $138,796 | ExpensesNotReportedAmt |
| Expenses Subtotal | $12,537,531 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $12,537,531 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ACCOUNTING STANDARDS REQUIRE THE EVALUATION OF TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, IN THE COURSE OF PREPARING THE ORGANIZATION'S TAX RETURNS, TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE-LIKELY-THAN-NOT" OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. THIS STATEMENT PROVIDES THAT A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION MAY BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY WHEN IT IS "MORE-LIKELY-THAN-NOT" THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED UPON THE TECHNICAL MERITS AND CONSIDERATION OF ALL AVAILABLE INFORMATION. ONCE THE RECOGNITION THRESHOLD IS MET, THE PORTION OF THE TAX BENEFIT THAT IS RECORDED REPRESENTS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50 PERCENT LIKELY TO BE REALIZED UPON SETTLEMENT WITH A TAXING AUTHORITY. BASED ON ITS REVIEW, MANAGEMENT DOES NOT BELIEVE THE ORGANIZATION HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS, INCLUDING ANY POSITION THAT WOULD PLACE THE ORGANIZATION'S EXEMPT STATUS IN JEOPARDY, AS OF DECEMBER 31, 2023 AND 2022. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VARIOUS PRESCHOOLS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $3,914,290 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Non Cash Assistance | QUALITY STIPEND | NonCashAssistanceDesc |
| Purpose Of Grant | PROVIDE ASSISTANCE TO PARTICIPATING TEACHERS AND PRESCHOOLS IN THE DAYTON AREA. | PurposeOfGrantTxt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | PRESCHOOL TUITION ASSISTANCE | GrantTypeTxt |
| Recipient | 0 | RecipientCnt |
| Cash Grant | $0 | CashGrantAmt |
| Non Cash Assistance | $2,715,223 | NonCashAssistanceAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ASSISTANCE IS PAID ON BEHALF OF FAMILIES DIRECTLY TO PRESCHOOLS. FUNDS ARE TRACKED BY FAMILY AND BY SCHOOL. THERE ARE CERTAIN CRITERIA, INCLUDING FAMILY SIZE, FAMILY INCOME, NUMBER OF STARS FOR THE PRESCHOOL, AMONG OTHERS, THAT ARE USED IN DETERMINING THE AMOUNT OF ASSISTANCE PROVIDED. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ROBYN LIGHTCAP | ||||||||||||||
| EXECUTIVE DIRECTOR | $153,739 | $0 | $0 | $0 | $0 | $0 | $46,121 | $0 | $19,052 | $0 | $218,912 | $0 | $0 | $0 |
| MARIE GIFFEN | ||||||||||||||
| DIRECTOR OF FINANCE | $126,735 | $0 | $0 | $0 | $0 | $0 | $17,743 | $0 | $18,632 | $0 | $163,110 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3 | MARIE GIFFEN AND ROBYN LIGHTCAP ARE EMPLOYED BY THE MONTGOMERY COUNTY EDUCATIONAL SERVICE CENTER, AN UNRELATED THIRD PARTY. |
| PART II, COLUMN B | ROBYN LIGHTCAP AND MARIE GIFFEN ARE PAID BY THE MONTGOMERY COUNTY EDUCATIONAL SERVICE CENTER, AN UNRELATED THIRD PARTY, THUS THERE ARE NO W-2'S ISSUED BY THE ORGANIZATION. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 IS PROVIDED TO THE FULL BOARD FOR REVIEW AND APPROVAL. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS AND STAFF MEMBERS SIGN A WRITTEN CONFLICT OF INTEREST POLICY ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE DIRECTOR'S COMPENSATION IS INCLUDED IN THE ORGANIZATION'S BUDGET, WHICH IS APPROVED BY THE BOARD. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THERE ARE NO CHANGES TO PROCEDURES. |