Vineyard Community Center

Nonprofit profile at a glance

EIN
753210233
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Westerville, OH, USA
Phone
6142595500
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$802,648
Expenses
$1,573,985
Assets
$134,384
Liabilities
$3,745,035

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • ERIC PICKERILL (PRESIDENT)
  • GINA WATTS (EXECUTIVE DIRECTOR (PART YEAR))
  • NIKKI MILLS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ERIC PICKERILL (PRESIDENT): $178,673 total reported compensation
  • JULIA PICKERILL (SECRETARY): $151,527 total reported compensation
  • GINA WATTS (EXECUTIVE DIRECTOR (PART YEAR)): $131,510 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To transform the city by love and good deeds for the glory of god, extending the truth, power, and love of god to build friendships with our city, one life at a time.

What it reported doing in 2024

Until its closure in august 2025, vineyard early childhood center achieved the following: (1) maintained the rating of a "four star" quality center through Ohio's "step up to quality" program, which recognizes excellence in early childhood education programs; (2) continued development of vecc included ongoing focus on professional development for the staff; (3) created a robust pre-k readiness program that included a pre-k only classroom, kindergarten readiness curriculum, and kindergarten readiness events - not limited to bus tour, multiple family events, kindergarten teacher interview, and more; (continued on schedule o)(4) maintained a 50% rate of enrollment of children from low to moderate income families (measured by eligibility for title xx), reflecting continued diversity of families served; (5) provided services to parents and children through community partnerships - not limited to vision screening to preschool students (in partnership with osu), monthly story time and book delivery from westerville library, family photos (spring and winter) and student art show; and (6) against licensed capacity of 104 children per day, had average daily attendance of 28 children (lower enrollment due to change in staffing infrastructure).

Operating model

Revenue model
Other-operating. 71% of the money available for current operations came from other operating revenue.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 83
  • Accountability: 37
  • Sustainability: 3
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 81.4%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.7%; rating input score 100; 50th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -96.1%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 0.09; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 27.87; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 23.4%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: -6.9% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -19.4% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -20.2% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 81.4% of spending went to programs
  • Governance: 0 of 4 board members independent · 8 of 9 filing controls reported
  • Programs: 6 filed program accomplishments · $1.3M in reported program spending
  • Leadership: top reported pay $179K · 6 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • 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: Independent voting board scored 0/100.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.