Childrens Developmental Center of Lima

Nonprofit profile at a glance

EIN
344468955
IRS 990-EZ coverage
2010–2025
Forms available
Form 990 2024, Form 990-EZ 2025
Location
Lima, OH, USA
Phone
4192265046
Rating
89
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$172,353
Expenses
$196,536
Assets
$387,741

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • John Huffman (President)
  • Betsy Trame (Vice President)
  • Elisha Reineke (Executive Director)

People named in this filing

  • Joyce Miller (Board Member)
  • Denise Johnston (Board Member)
  • Chad Stewart (Board Member)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Organization's purpose is to promote the general welfare of persons handicapped with cerebral palsy, spina bifida, neurological impairments, or other developmentally delayed individuals, to provide facilities to permit diagnosis and treatment in clinic for the care of these persons, promote and assist in the education, social and physical betterment of such persons, and generally take any action which will promote any and all of the forgoing purposes.

What it reported doing in 2025

Outpatient Therapy Development Classes

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 100
  • Sustainability: 29
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90%; rating input score 90
  • Program expense ratio: 78.9%; rating input score 79

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -14%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 1.97; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 35.9%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 0.1% per year; rating input score 100; 29th percentile among comparable filings
  • Revenue growth: 0.9% per year; rating input score 100; 22nd percentile among comparable filings
  • Asset growth: 13.9% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 90% of revenue deployed · 78.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $155K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 13 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 10/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.