{"success":true,"data":{"_id":311772758,"filings":[{"Organization":{"value":null,"Person":["MARTHA SMITH","ALLAN SMITH","ASHLEY BOVARD","CARY CAIN","LYNN SMITH"],"Title":["PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[40.0,1.0,15.0,1.0,1.0],"Total Compensation":[85119,0,29358,0,0],"Direct compensation":[85119,0,29358,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide an early learning educa to 5 years old in a developmentally appropriate setting aligning all aspects of the ohio elcs cirriculum","year":2014,"name":"A CHILDS GARDEN INC","phone":5134510330,"website":"www.achildsgarden.us","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MARTHA P SMITH","year_formation":null,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"5427 JULMAR DR, Cincinnati, OH, 45238, USA","city":"Cincinnati","state":"OH","country":"USA","zip_code":45238},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":3,"Number of employees total":22,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":22,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":411991,"Contributions":{"value":4000,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":4000,"Related organizations":0},"Program revenue":{"value":407991,"Total revenue":407991,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":421225,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":333138,"Current officers":114477,"Disqualified persons":0,"Other salaries and wages":192959,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":25702},"Other expenses":{"value":88087,"Management services":0,"Legal":0,"Accounting":2516,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":422,"Office expenses":2242,"Information technology":0,"Royalties":0,"Occupancy":40959,"Travel":0,"Conferences and meetings":1815,"Interest":1553,"Payments to affiliates":0,"Depreciation and depletion":584,"Insurance":3895,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":34101,"UTIL AND TELEPHONE":11224,"BANK FEES AND DUES":3778,"CLASSROOM SUPPLIES":18509,"TUITION REFUNDS":590},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":324921,"Management And General Expenses":96304,"Fundraising Expenses":0}},"Assets":{"value":20473,"Non-interest bearing cash":1309,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":18814,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":350},"Liabilities":{"value":34448,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":34448,"Other liabilities":0},"Fund balance":{"value":-13975,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7713715947533978,"percentile":0.5933518887000233},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.02241311096601625,"percentile":0.33358550661251735},"Liabilities to Assets Ratio":{"score":1.682606359595565,"percentile":0.02309896383840271},"Operating Reserve Ratio":{"score":0.048603477951213725,"percentile":0.04444916888950235},"Officer Compensation Ratio":{"score":0.27177161849367915,"percentile":0.21559993494654822},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.6,"percentile":0.14358321820463743},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4068418310819861,"percentile":0.13254464708003366}},"source_xml":"201541949349300314_public.xml"},{"Organization":{"value":null,"Person":["MARTHA SMITH","ALLAN SMITH","ASHLEY BOVARD","CARY CAIN","LYNN SMITH"],"Title":["PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[16.0,1.0,20.0,1.0,1.0],"Total Compensation":[64767,0,49101,0,0],"Direct compensation":[64767,0,49101,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide an early learning education to 5 years old in a developmentally appropriate setting aligning all aspects of the ohio elcs cirriculum","year":2017,"name":"A CHILDS GARDEN INC","phone":5134510330,"website":"www.achildsgarden.us","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MARTHA P SMITH","year_formation":null,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"5427 JULMAR DR, Cincinnati, OH, 45238, USA","city":"Cincinnati","state":"OH","country":"USA","zip_code":45238},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":3,"Number of employees total":21,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":21,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":441483,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":441483,"Total revenue":441483,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":428781,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":326045,"Current officers":113868,"Disqualified persons":0,"Other salaries and wages":189007,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":23170},"Other expenses":{"value":102736,"Management services":0,"Legal":150,"Accounting":3922,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":965,"Information technology":0,"Royalties":0,"Occupancy":48584,"Travel":0,"Conferences and meetings":590,"Interest":1499,"Payments to affiliates":0,"Depreciation and depletion":525,"Insurance":3812,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":42689,"TELEPHONE":2115,"BANK FEES AND DUES":4731,"CLASSROOM SUPPLIES":34543,"TUITION REFUNDS":1300},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":352523,"Management And General Expenses":76258,"Fundraising Expenses":0}},"Assets":{"value":30275,"Non-interest bearing cash":12916,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":17009,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":350},"Liabilities":{"value":21683,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":21683,"Other liabilities":0},"Fund balance":{"value":8592,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8221516345173877,"percentile":0.654027132188862},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.02877120976345635,"percentile":0.4748017956748342},"Liabilities to Assets Ratio":{"score":0.7162014863748968,"percentile":0.09119487966071976},"Operating Reserve Ratio":{"score":0.07060713977531653,"percentile":0.05444642246899364},"Officer Compensation Ratio":{"score":0.2655621401134845,"percentile":0.22256827315807648},"Program Expense Growth":{"score":0.010284337535315397,"percentile":0.36395427253275703},"Revenue Growth":{"score":0.019626442182680857,"percentile":0.46276538411036744},"Asset Growth":{"score":-0.004703752495332617,"percentile":0.3000484744564286},"Independent Voting Board Pct":{"score":0.6,"percentile":0.14358321820463743},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4462304868245348,"percentile":0.20381878748087898}},"source_xml":"201832069349300613_public.xml"},{"Organization":{"value":null,"Person":["MARTHA SMITH","JASON BOVARD","ASHLEY BOVARD","CARY CAIN","LYNN SMITH","MARTHA SMITH","JASON BOVARD","ASHLEY BOVARD","CARY CAIN","LYNN SMITH"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT","TREASURER","DIRECTOR","DIRECTOR"],"Hours":[20.0,1.0,30.0,1.0,1.0,20.0,1.0,30.0,1.0,1.0],"Total Compensation":[51655,0,81290,0,0,51655,0,81290,0,0],"Direct compensation":[51655,0,81290,0,0,51655,0,81290,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide an early learning education to 5 years old in a developmentally appropriate setting aligning all aspects of the ohio elcs cirriculum","year":2024,"name":"A CHILDS GARDEN INC","phone":5134510330,"website":"www.achildsgarden.us","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MARTHA P SMITH","year_formation":null,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"5427 JULMAR DR, Cincinnati, OH, 45238, USA","city":"Cincinnati","state":"OH","country":"USA","zip_code":45238},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":0,"Number of employees total":30,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":30,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":443070,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":443070,"Total revenue":443070,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":550629,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":413919,"Current officers":132945,"Disqualified persons":0,"Other salaries and wages":248725,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":32249},"Other expenses":{"value":136710,"Management services":0,"Legal":0,"Accounting":3000,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":324,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":56549,"Travel":0,"Conferences and meetings":0,"Interest":171,"Payments to affiliates":0,"Depreciation and depletion":467,"Insurance":4310,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":71889,"CLEANING AND MAINTENANCE":4978,"BANK FEES AND DUES":11133,"CLASSROOM SUPPLIES":40894,"GRANT REPAYMENT":14884},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":484031,"Management And General Expenses":66598,"Fundraising Expenses":0}},"Assets":{"value":22560,"Non-interest bearing cash":8526,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":13684,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":350},"Liabilities":{"value":27870,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":27870,"Other liabilities":0},"Fund balance":{"value":-5310,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8790510488913588,"percentile":0.7377901122183464},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.2427584806012594,"percentile":0.1324095177206416},"Liabilities to Assets Ratio":{"score":1.235372340425532,"percentile":0.03575253222949267},"Operating Reserve Ratio":{"score":0.04097132552045025,"percentile":0.04094551235090969},"Officer Compensation Ratio":{"score":0.48288411979754065,"percentile":0.07794839385860251},"Program Expense Growth":{"score":0.03625399003867483,"percentile":0.4759614601872663},"Revenue Growth":{"score":0.03316469912869688,"percentile":0.53004954573973},"Asset Growth":{"score":0.12116636814245815,"percentile":0.7304977224855593},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4401393809339879,"percentile":0.19214448173269927}},"source_xml":"202542049349300744_public.xml"},{"Organization":{"value":null,"Person":["MARTHA SMITH","MARTHA SMITH","ALLAN SMITH","ASHLEY BOVARD","CARY CAIN","LYNN SMITH"],"Title":["PRESIDENT","PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[40.0,40.0,1.0,15.0,1.0,1.0],"Total Compensation":[61333,61333,0,34060,0,0],"Direct compensation":[61333,61333,0,34060,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide an early learning education to 5 years old in a developmentally appropriate setting aligning all aspects of the ohio elcs cirriculum","year":2015,"name":"A CHILDS GARDEN INC","phone":5134510330,"website":"www.achildsgarden.us","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MARTHA P SMITH","year_formation":null,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"5427 JULMAR DR, Cincinnati, OH, 45238, USA","city":"Cincinnati","state":"OH","country":"USA","zip_code":45238},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":3,"Number of employees total":24,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":24,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":395698,"Contributions":{"value":6500,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":6500,"Related organizations":0},"Program revenue":{"value":389198,"Total revenue":389198,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":397601,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":296804,"Current officers":95397,"Disqualified persons":0,"Other salaries and wages":178365,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":23042},"Other expenses":{"value":100797,"Management services":0,"Legal":0,"Accounting":2405,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":3174,"Information technology":0,"Royalties":0,"Occupancy":45724,"Travel":0,"Conferences and meetings":0,"Interest":1638,"Payments to affiliates":0,"Depreciation and depletion":3780,"Insurance":3780,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":40296,"UTIL AND TELEPHONE":3928,"BANK FEES AND DUES":496,"CLASSROOM SUPPLIES":34861,"TUITION REFUNDS":1011},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":325501,"Management And General Expenses":68904,"Fundraising Expenses":0}},"Assets":{"value":18680,"Non-interest bearing cash":100,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":18230,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":350},"Liabilities":{"value":34569,"Sum of Total Liabilities":0,"Accounts payable, accrued":4761,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":29808,"Other liabilities":0},"Fund balance":{"value":-15889,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8186624279113986,"percentile":0.6493994344775362},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.0048092231954672505,"percentile":0.3730107471876599},"Liabilities to Assets Ratio":{"score":1.8505888650963598,"percentile":0.020357388079635157},"Operating Reserve Ratio":{"score":0.04698177318467509,"percentile":0.04371658799589916},"Officer Compensation Ratio":{"score":0.39417908908679805,"percentile":0.11799680300378941},"Program Expense Growth":{"score":-0.012968365578596432,"percentile":0.27921655594125455},"Revenue Growth":{"score":-0.003215248778578607,"percentile":0.3558796265577707},"Asset Growth":{"score":-0.2781932648835932,"percentile":0.035590456167344256},"Independent Voting Board Pct":{"score":0.6,"percentile":0.14358321820463743},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.3840304260588201,"percentile":0.09750393119887017}},"source_xml":"201612089349300001_public.xml"},{"Organization":{"value":null,"Person":["MATHA SMITH","MICHAEL SMITH","ASHLEY BOVARD","CARY CAIN","LYNN SMITH","MARTHA SMITH","MICHAEL SMITH","ASHLEY BOVARD","CARY CAIN","LYNN SMITH"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT","TREASURER","DIRECTOR","DIRECTOR"],"Hours":[20.0,1.0,30.0,1.0,1.0,20.0,1.0,30.0,1.0,1.0],"Total Compensation":[133685,0,93239,0,0,133685,0,93239,0,0],"Direct compensation":[133685,0,93239,0,0,133685,0,93239,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide an early learning education to 5 years old in a developmentally appropriate setting aligning all aspects of the ohio elcs cirriculum","year":2023,"name":"A CHILDS GARDEN INC","phone":null,"website":"www.achildsgarden.us","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MARTHA P SMITH","year_formation":null,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"5427 JULMAR DR, Cincinnati, OH, 45238, USA","city":"Cincinnati","state":"OH","country":"USA","zip_code":45238},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":0,"Number of employees total":27,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":27,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":594446,"Contributions":{"value":67800,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":67800,"Related organizations":0},"Program revenue":{"value":526646,"Total revenue":526646,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":605761,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":498576,"Current officers":226924,"Disqualified persons":0,"Other salaries and wages":236221,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":35431},"Other expenses":{"value":107185,"Management services":0,"Legal":0,"Accounting":1173,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1498,"Office expenses":3038,"Information technology":0,"Royalties":0,"Occupancy":49521,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":467,"Insurance":4080,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":47408,"CLEANING AND MAINTENANCE":7366,"BANK FEES AND DUES":4289,"CLASSROOM SUPPLIES":33857,"TUITION REFUNDS":1896},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":460680,"Management And General Expenses":145081,"Fundraising Expenses":0}},"Assets":{"value":100031,"Non-interest bearing cash":85530,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":14151,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":350},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":100031,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7604979521626516,"percentile":0.5828871049600026},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.01903452962926826,"percentile":0.3404746876655269},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.16513278339146958,"percentile":0.09887780732576852},"Officer Compensation Ratio":{"score":0.7492195766977405,"percentile":0.025720044521566537},"Program Expense Growth":{"score":0.031233006414837616,"percentile":0.45424596894090064},"Revenue Growth":{"score":0.0443798058567111,"percentile":0.5821763001872139},"Asset Growth":{"score":0.17785325743200509,"percentile":0.8214384942134845},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.49282484530935267,"percentile":0.3042852917466522}},"source_xml":"202412189349300316_public.xml"},{"Organization":{"value":null,"Person":["MARTHA SMITH","MICHAEL SMITH","ASHLEY BOVARD","CARY CAIN","LYNN SMITH","MARTHA SMITH","MICHAEL SMITH","ASHLEY BOVARD","CARY CAIN","LYNN SMITH"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT","TREASURER","DIRECTOR","DIRECTOR"],"Hours":[20.0,1.0,30.0,1.0,1.0,20.0,1.0,30.0,1.0,1.0],"Total Compensation":[118073,0,122983,0,0,118073,0,122983,0,0],"Direct compensation":[118073,0,122983,0,0,118073,0,122983,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide an early learning education to 5 years old in a developmentally appropriate setting aligning all aspects of the ohio elcs cirriculum","year":2022,"name":"A CHILDS GARDEN INC","phone":null,"website":"www.achildsgarden.us","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MARTHA P SMITH","year_formation":null,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"5427 JULMAR DR, Cincinnati, OH, 45238, USA","city":"Cincinnati","state":"OH","country":"USA","zip_code":45238},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":0,"Number of employees total":25,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":25,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":786761,"Contributions":{"value":479646,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":125000,"Grant revenue":354646,"Related organizations":0},"Program revenue":{"value":307115,"Total revenue":307115,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":644043,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":501700,"Current officers":241056,"Disqualified persons":0,"Other salaries and wages":224335,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":36309},"Other expenses":{"value":142343,"Management services":0,"Legal":0,"Accounting":1135,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":752,"Office expenses":3081,"Information technology":0,"Royalties":0,"Occupancy":51886,"Travel":0,"Conferences and meetings":0,"Interest":5342,"Payments to affiliates":0,"Depreciation and depletion":467,"Insurance":4016,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":75664,"CLEANING AND MAINTENANCE":16941,"BANK FEES AND DUES":8805,"CLASSROOM SUPPLIES":48353,"TUITION REFUNDS":1565},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":515624,"Management And General Expenses":128419,"Fundraising Expenses":0}},"Assets":{"value":111345,"Non-interest bearing cash":96377,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":14618,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":350},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":111345,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8006049285529072,"percentile":0.6262889400884535},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.18139943388144558,"percentile":0.7366832026305369},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.17288441920803424,"percentile":0.10254677453221427},"Officer Compensation Ratio":{"score":0.7485711357782011,"percentile":0.025772302174260225},"Program Expense Growth":{"score":0.023628763878846864,"percentile":0.4209687909436239},"Revenue Growth":{"score":0.04005769930139554,"percentile":0.5625783382341537},"Asset Growth":{"score":0.19002084758428525,"percentile":0.8358770974874867},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5664850371732959,"percentile":0.5063018172807963}},"source_xml":"202332209349300043_public.xml"},{"Organization":{"value":null,"Person":["NOT APPLICABLE","MARTHA SMITH","ALLAN SMITH","ASHLEY BOVARD","CARY CAIN","LYNN SMITH"],"Title":["PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR",""],"Hours":[40.0,1.0,15.0,1.0,1.0,0],"Total Compensation":[54800,0,30088,0,0,0],"Direct compensation":[54800,0,30088,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide an early learning educa to 5 years old in a developmentally appropriate setting aligning all aspects of the ohio elcs cirriculum","year":2013,"name":"A CHILDS GARDEN INC","phone":5134510330,"website":"www.achildsgarden.us","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MARTHA P SMITH","year_formation":null,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"5427 JULMAR DR, Cincinnati, OH, 45238, USA","city":"Cincinnati","state":"OH","country":"USA","zip_code":45238},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":3,"Number of employees total":19,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":19,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":398283,"Contributions":{"value":5500,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":5500,"Related organizations":0},"Program revenue":{"value":392783,"Total revenue":392783,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":395537,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":298446,"Current officers":84888,"Disqualified persons":0,"Other salaries and wages":191388,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":22170},"Other expenses":{"value":97091,"Management services":0,"Legal":136,"Accounting":2397,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":699,"Office expenses":4727,"Information technology":0,"Royalties":0,"Occupancy":40889,"Travel":2500,"Conferences and meetings":2412,"Interest":1237,"Payments to affiliates":0,"Depreciation and depletion":584,"Insurance":3455,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":38055,"UTIL AND MAINTENANCE":9608,"BANK FEES":1347,"CLASSROOM SUPPLIES":25995,"TUITION REFUNDS":1105},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":334012,"Management And General Expenses":61525,"Fundraising Expenses":0}},"Assets":{"value":31848,"Non-interest bearing cash":100,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":12000,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":19398,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":350},"Liabilities":{"value":41618,"Sum of Total Liabilities":0,"Accounts payable, accrued":2992,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":5000,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":33626,"Other liabilities":0},"Fund balance":{"value":-9770,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8444519728874922,"percentile":0.6848895942255484},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.006894595049248901,"percentile":0.4161336007511394},"Liabilities to Assets Ratio":{"score":1.3067696558653605,"percentile":0.03297756758484054},"Operating Reserve Ratio":{"score":0.08051838386800729,"percentile":0.059009441502556756},"Officer Compensation Ratio":{"score":0.21461456197523873,"percentile":0.29043387038246254},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.6,"percentile":0.14358321820463743},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4668870267416054,"percentile":0.2458117708183553}},"source_xml":"201412199349301151_public.xml"},{"Organization":{"value":null,"Person":["MARTHA SMITH","ALAN SMITH","ASHLEY BOVARD","CARY CAIN","LYNN SMITH","MARTHA SMITH","MICHAEL SMITH","ASHLEY BOVARD","CARY SMITH","LYNN SMITH"],"Title":["PRESIDENT","DIRECTOR","TREASURER","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT","TREASURER","DIRECTOR","DIRECTOR"],"Hours":[20.0,1.0,30.0,1.0,1.0,20.0,1.0,30.0,1.0,1.0],"Total Compensation":[11320,0,33056,0,0,11320,0,33056,0,0],"Direct compensation":[11320,0,33056,0,0,11320,0,33056,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide an early learning education to 5 years old in a developmentally appropriate setting aligning all aspects of the ohio elcs cirriculum","year":2020,"name":"A CHILDS GARDEN INC","phone":null,"website":"www.achildsgarden.us","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MARTHA P SMITH","year_formation":null,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"5427 JULMAR DR, Cincinnati, OH, 45238, USA","city":"Cincinnati","state":"OH","country":"USA","zip_code":45238},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":0,"Number of employees total":27,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":27,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":263571,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":263571,"Total revenue":263571,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":306762,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":181480,"Current officers":44376,"Disqualified persons":0,"Other salaries and wages":121475,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":15629},"Other expenses":{"value":125282,"Management services":0,"Legal":580,"Accounting":1100,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":298,"Office expenses":8378,"Information technology":0,"Royalties":0,"Occupancy":50798,"Travel":0,"Conferences and meetings":1539,"Interest":817,"Payments to affiliates":0,"Depreciation and depletion":467,"Insurance":3638,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":57667,"TELEPHONE":1823,"BANK FEES AND DUES":8102,"CLASSROOM EXPENSES":35419,"TUITION REFUNDS":12323},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":231720,"Management And General Expenses":73042,"Fundraising Expenses":0}},"Assets":{"value":83548,"Non-interest bearing cash":67179,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":16019,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":350},"Liabilities":{"value":109900,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":109900,"Other liabilities":0},"Fund balance":{"value":-26352,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7553738729047275,"percentile":0.5782275865402431},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.1638685591358685,"percentile":0.17179073666730593},"Liabilities to Assets Ratio":{"score":1.3154114999760618,"percentile":0.03267317565585604},"Operating Reserve Ratio":{"score":0.27235446372106065,"percentile":0.14975166012935054},"Officer Compensation Ratio":{"score":0.28931875525651807,"percentile":0.1973483392566813},"Program Expense Growth":{"score":-0.007273626589745778,"percentile":0.296712684907725},"Revenue Growth":{"score":-0.015526589074600078,"percentile":0.31085563199584754},"Asset Growth":{"score":0.16454514747864188,"percentile":0.8037305986525278},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.37955509363787865,"percentile":0.09121761273086482}},"source_xml":"202132239349300733_public.xml"},{"Organization":{"value":null,"Person":["MARTHA SMITH","ALAN SMITH","ASHLEY BOVARD","CARY CAIN","LYNN SMITH"],"Title":["PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[16.0,1.0,20.0,1.0,1.0],"Total Compensation":[62024,0,58094,0,0],"Direct compensation":[62024,0,58094,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide an early learning education to 5 years old in a developmentally appropriate setting aligning all aspects of the ohio elcs cirriculum","year":2018,"name":"A CHILDS GARDEN INC","phone":5134510330,"website":"www.achildsgarden.us","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MARTHA P SMITH","year_formation":null,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"5427 JULMAR DR, Cincinnati, OH, 45238, USA","city":"Cincinnati","state":"OH","country":"USA","zip_code":45238},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":0,"Number of employees total":25,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":25,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":459399,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":459399,"Total revenue":459399,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":455133,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":344833,"Current officers":120118,"Disqualified persons":0,"Other salaries and wages":204564,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":20151},"Other expenses":{"value":110300,"Management services":0,"Legal":0,"Accounting":1362,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":2429,"Information technology":0,"Royalties":0,"Occupancy":42258,"Travel":0,"Conferences and meetings":0,"Interest":1702,"Payments to affiliates":0,"Depreciation and depletion":523,"Insurance":3768,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":58258,"TELEPHONE":2293,"BANK FEES AND DUES":595,"CLASSROOM SUPPLIES":54580,"TUITION REFUNDS":790},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":384016,"Management And General Expenses":71117,"Fundraising Expenses":0}},"Assets":{"value":31714,"Non-interest bearing cash":14878,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":16486,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":350},"Liabilities":{"value":18857,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":18857,"Other liabilities":0},"Fund balance":{"value":12857,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8437445757613709,"percentile":0.683890665656997},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0092860454637472,"percentile":0.42301014596634506},"Liabilities to Assets Ratio":{"score":0.5945954468058271,"percentile":0.11330979314458575},"Operating Reserve Ratio":{"score":0.06968073068751332,"percentile":0.05401495758407149},"Officer Compensation Ratio":{"score":0.26391845899989674,"percentile":0.22444026925877647},"Program Expense Growth":{"score":0.027635645566575398,"percentile":0.43855489412605475},"Revenue Growth":{"score":0.02759719110458469,"percentile":0.5028636412885084},"Asset Growth":{"score":0.0358539308804676,"percentile":0.4702849339202602},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4657449290267165,"percentile":0.24338315685018527}},"source_xml":"201942119349300919_public.xml"},{"Organization":{"value":null,"Person":["MARTHA SMITH","ALLAN SMITH","ASHLEY BOVARD","CARY CAIN","LYNN SMITH"],"Title":["PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[40.0,12.0,15.0,1.0,2.0],"Total Compensation":[62293,0,37588,0,0],"Direct compensation":[62293,0,37588,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide an early learning education to 5 years old in a developmentally appropriate setting aligning all aspects of the ohio elcs cirriculum","year":2016,"name":"A CHILDS GARDEN INC","phone":5134510330,"website":"www.achildsgarden.us","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MARTHA P SMITH","year_formation":null,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"5427 JULMAR DR, Cincinnati, OH, 45238, USA","city":"Cincinnati","state":"OH","country":"USA","zip_code":45238},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":3,"Number of employees total":22,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":22,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":406203,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":406203,"Total revenue":406203,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":394425,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":301346,"Current officers":99881,"Disqualified persons":0,"Other salaries and wages":175237,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":26228},"Other expenses":{"value":93079,"Management services":0,"Legal":0,"Accounting":2365,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":200,"Office expenses":903,"Information technology":0,"Royalties":0,"Occupancy":44823,"Travel":0,"Conferences and meetings":0,"Interest":1590,"Payments to affiliates":0,"Depreciation and depletion":696,"Insurance":4143,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":38359,"UTIL AND TELEPHONE":6377,"BANK FEES AND DUES":1151,"CLASSROOM SUPPLIES":28753,"TUITION REFUNDS":2078},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":322022,"Management And General Expenses":72403,"Fundraising Expenses":0}},"Assets":{"value":22455,"Non-interest bearing cash":4571,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":17534,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":350},"Liabilities":{"value":26566,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":26566,"Other liabilities":0},"Fund balance":{"value":-4111,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8164340495658237,"percentile":0.6464745474611908},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.02899535453947903,"percentile":0.47535960677272754},"Liabilities to Assets Ratio":{"score":1.1830772656423958,"percentile":0.037989177904177586},"Operating Reserve Ratio":{"score":0.05693097547062179,"percentile":0.048233126034833665},"Officer Compensation Ratio":{"score":0.2532319198833745,"percentile":0.23704168939711762},"Program Expense Growth":{"score":-0.010835420404514197,"percentile":0.2855327459016745},"Revenue Growth":{"score":0.001852652472591375,"percentile":0.37808016067859496},"Asset Growth":{"score":-0.12828282828282828,"percentile":0.08472740617921755},"Independent Voting Board Pct":{"score":0.6,"percentile":0.14358321820463743},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4135251784175043,"percentile":0.14391417617410507}},"source_xml":"201721969349300202_public.xml"},{"Organization":{"value":null,"Person":["MARTHA SMITH","MICHAEL SMITH","ASHLEY BOVARD","CARY SMITH","LYNN SMITH","MARTHA SMITH","MICHAEL SMITH","ASHLEY BOVARD","CARY CAIN","LYNN SMITH"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT","TREASURER","DIRECTOR","DIRECTOR"],"Hours":[20.0,1.0,30.0,1.0,1.0,20.0,1.0,30.0,1.0,1.0],"Total Compensation":[34447,0,56996,0,0,34447,0,56996,0,0],"Direct compensation":[34447,0,56996,0,0,34447,0,56996,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide an early learning education to 5 years old in a developmentally appropriate setting aligning all aspects of the ohio elcs cirriculum","year":2021,"name":"A CHILDS GARDEN INC","phone":null,"website":"www.achildsgarden.us","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MARTHA P SMITH","year_formation":null,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"5427 JULMAR DR, Cincinnati, OH, 45238, USA","city":"Cincinnati","state":"OH","country":"USA","zip_code":45238},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":0,"Number of employees total":23,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":23,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":402487,"Contributions":{"value":23625,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":23625,"Related organizations":0},"Program revenue":{"value":378862,"Total revenue":378862,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":415120,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":298199,"Current officers":91443,"Disqualified persons":0,"Other salaries and wages":183598,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":23158},"Other expenses":{"value":116921,"Management services":0,"Legal":0,"Accounting":1200,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":2191,"Information technology":0,"Royalties":0,"Occupancy":53341,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":467,"Insurance":3185,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":56537,"TELEPHONE":2388,"BANK FEES AND DUES":8050,"CLASSROOM SUPPLIES":44584,"TUITION REFUNDS":1515},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":321185,"Management And General Expenses":93935,"Fundraising Expenses":0}},"Assets":{"value":70448,"Non-interest bearing cash":55013,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":15085,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":350},"Liabilities":{"value":99900,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":99900,"Other liabilities":0},"Fund balance":{"value":-29452,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7737160339179032,"percentile":0.5956683557152409},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.03138734915661872,"percentile":0.31641829432901564},"Liabilities to Assets Ratio":{"score":1.4180672268907564,"percentile":0.029323430558491594},"Operating Reserve Ratio":{"score":0.16970514550009635,"percentile":0.10106423289484241},"Officer Compensation Ratio":{"score":0.44056176527269225,"percentile":0.09470307641289798},"Program Expense Growth":{"score":-0.007412492559960433,"percentile":0.2962705259035768},"Revenue Growth":{"score":-0.01101237843104406,"percentile":0.3264259903338633},"Asset Growth":{"score":0.16693812979934147,"percentile":0.8070240020051435},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4014287459917456,"percentile":0.12370432424876254}},"source_xml":"202201969349301825_public.xml"},{"Organization":{"value":null,"Person":["MARTHA SMITH","ALAN SMITH","ASHLEY BOVARD","CARY CAIN","LYNN SMITH","MARTHA SMITH","ALAN SMITH","ASHLEY BOVARD","CARY CAIN","LYNN SMITH"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[16.0,1.0,20.0,1.0,1.0,16.0,1.0,20.0,1.0,1.0],"Total Compensation":[50940,0,64836,0,0,50940,0,64836,0,0],"Direct compensation":[50940,0,64836,0,0,50940,0,64836,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide an early learning education to 5 years old in a developmentally appropriate setting aligning all aspects of the ohio elcs cirriculum","year":2019,"name":"A CHILDS GARDEN INC","phone":5134510330,"website":"www.achildsgarden.us","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MARTHA P SMITH","year_formation":null,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"5427 JULMAR DR, Cincinnati, OH, 45238, USA","city":"Cincinnati","state":"OH","country":"USA","zip_code":45238},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":0,"Number of employees total":26,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":26,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":450101,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":450101,"Total revenue":450101,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":446535,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":344199,"Current officers":0,"Disqualified persons":115776,"Other salaries and wages":200529,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":27894},"Other expenses":{"value":102336,"Management services":0,"Legal":0,"Accounting":1100,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":3728,"Information technology":0,"Royalties":0,"Occupancy":51525,"Travel":0,"Conferences and meetings":2720,"Interest":1717,"Payments to affiliates":0,"Depreciation and depletion":467,"Insurance":3759,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":37320,"TELEPHONE":1879,"BANK FEES AND DUES":3243,"CLASSROOM SUPPLIES":31553,"TUITION REFUNDS":645},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":386275,"Management And General Expenses":60260,"Fundraising Expenses":0}},"Assets":{"value":32533,"Non-interest bearing cash":16164,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":16019,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":350},"Liabilities":{"value":16110,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":16110,"Other liabilities":0},"Fund balance":{"value":16423,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8650497721343232,"percentile":0.7163395309869253},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.007922666246020338,"percentile":0.41912686768382446},"Liabilities to Assets Ratio":{"score":0.49518949989241695,"percentile":0.1367860718774632},"Operating Reserve Ratio":{"score":0.07285655099824202,"percentile":0.05548456537945973},"Officer Compensation Ratio":{"score":0.5185528569988914,"percentile":0.06642436046645084},"Program Expense Growth":{"score":0.031079398337772252,"percentile":0.4535763037049668},"Revenue Growth":{"score":0.024977996448383784,"percentile":0.4898407016418098},"Asset Growth":{"score":0.048053495621828084,"percentile":0.5192320793803569},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4699492474001178,"percentile":0.2523124728645786}},"source_xml":"202002189349301005_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["MARTHA SMITH","JASON BOVARD","ASHLEY BOVARD","CARY CAIN","LYNN SMITH","MARTHA SMITH","JASON BOVARD","ASHLEY BOVARD","CARY CAIN","LYNN SMITH"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT","TREASURER","DIRECTOR","DIRECTOR"],"Hours":[20.0,1.0,30.0,1.0,1.0,20.0,1.0,30.0,1.0,1.0],"Total Compensation":[51655,0,81290,0,0,51655,0,81290,0,0],"Direct compensation":[51655,0,81290,0,0,51655,0,81290,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide an early learning education to 5 years old in a developmentally appropriate setting aligning all aspects of the ohio elcs cirriculum","year":2024,"name":"A CHILDS GARDEN INC","phone":5134510330,"website":"www.achildsgarden.us","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MARTHA P SMITH","year_formation":null,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"5427 JULMAR DR, Cincinnati, OH, 45238, USA","city":"Cincinnati","state":"OH","country":"USA","zip_code":45238},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":0,"Number of employees total":30,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":30,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":443070,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":443070,"Total revenue":443070,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":550629,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":413919,"Current officers":132945,"Disqualified persons":0,"Other salaries and wages":248725,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":32249},"Other expenses":{"value":136710,"Management services":0,"Legal":0,"Accounting":3000,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":324,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":56549,"Travel":0,"Conferences and meetings":0,"Interest":171,"Payments to affiliates":0,"Depreciation and depletion":467,"Insurance":4310,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":71889,"CLEANING AND MAINTENANCE":4978,"BANK FEES AND DUES":11133,"CLASSROOM SUPPLIES":40894,"GRANT REPAYMENT":14884},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":484031,"Management And General Expenses":66598,"Fundraising Expenses":0}},"Assets":{"value":22560,"Non-interest bearing cash":8526,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":13684,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":350},"Liabilities":{"value":27870,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":27870,"Other liabilities":0},"Fund balance":{"value":-5310,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8790510488913588,"percentile":0.7377901122183464},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.2427584806012594,"percentile":0.1324095177206416},"Liabilities to Assets Ratio":{"score":1.235372340425532,"percentile":0.03575253222949267},"Operating Reserve Ratio":{"score":0.04097132552045025,"percentile":0.04094551235090969},"Officer Compensation Ratio":{"score":0.48288411979754065,"percentile":0.07794839385860251},"Program Expense Growth":{"score":0.03625399003867483,"percentile":0.4759614601872663},"Revenue Growth":{"score":0.03316469912869688,"percentile":0.53004954573973},"Asset Growth":{"score":0.12116636814245815,"percentile":0.7304977224855593},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4401393809339879,"percentile":0.19214448173269927}},"source_xml":"202542049349300744_public.xml"},"sector":"Education","donation_categories":[],"zakat_policy":null},"error":null}