First United Methodist Church
Legal name: First United Methodist Daycare
Nonprofit profile at a glance
- EIN
- 341122306
- IRS 990 coverage
- 2013–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025
- Location
- Bowling Green, OH, United States
- Phone
- 4193523612
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Child Day Care
- Affiliation
- Christianity
Reported finances
- Revenue
- $456,120
- Expenses
- $522,722
- Assets
- $462,604
- Liabilities
- $40,370
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- KELLY BARGER (PRESIDENT)
Highest reported compensation
- JENNIFER BALLEZ (DIRECTOR): $44,933 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
At FUM Child Learning Center, our mission is to prepare children for lifelong success by providing a high-quality, Christian childcare experience in a safe, nurturing environment. God is continually calling us to step out in faith. We value growth in discipleship and provide opportunities through small groups, Bible studies, or serving our community. Image Jesus came into the world to serve. We try to model that. We exist for those outside our walls and believe serving is an essential part of discipleship.
What it reported doing in 2025
Daycare & pre-school in a christian environment
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 99% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 94
- Accountability: 69
- Sustainability: 24
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 99.2%; rating input score 99
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -14.6%; rating input score 15; 15th percentile among comparable filings
- Total-asset coverage ratio: 0.88; rating input score 38; 38th percentile among comparable filings
- Liabilities to assets ratio: 0.09; rating input score 23; 23rd percentile among comparable filings
- Officer compensation ratio: 8.6%; rating input score 28; 28th percentile among comparable filings
Growth
- Program expense growth: 6.5% per year; rating input score 100; 57th percentile among comparable filings
- Revenue growth: 4.8% per year; rating input score 100; 47th percentile among comparable filings
- Asset growth: 13.8% per year; rating input score 100; 73rd percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 100% of revenue deployed · 99.2% of spending went to programs
- Governance: 7 of 7 board members independent · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $518K in reported program spending
- Leadership: top reported pay $45K · 7 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 6 filed schedules · includes major donors and grants
- Filing history: 12 filing years from 2013 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- 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 — Accountability: Governance controls: 5 of 7 not reported.
- High — Sustainability: Operating margin scored 15/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
- High — Sustainability: Liabilities to assets ratio scored 23/100.
- High — Sustainability: Officer compensation ratio scored 28/100.