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Nonprofiteer
← CINCINNATI PRESCHOOL PROGRAM

Form 990 for tax year 2024

Filed by CINCINNATI PRESCHOOL PROGRAM.

Totals

Total revenue
$9,666,438
Total expenses
$9,676,688
Contributions and grants received
$9,663,270
Grants paid
$7,205,524
Program service revenue
$0
Investment income
$0
Other revenue
$3,168
Total assets, end of year
$1,931,179
Total liabilities, end of year
$1,632,608
Net assets or fund balances, end of year
$298,571
Program services expenses (Part IX)
$8,353,828
Management and general expenses
$1,322,860
Fundraising expenses
$0
Program service expenses (Part III)
$8,353,828

Program services were 86.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $9,656,332

  • 1f · All other contributions, gifts and grants

    $6,938

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $3,168 · excluded $3,168

  • 11e · Other revenue, total

    $3,168

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $539,976 · program services $539,976

  • 2 · Grants to domestic individuals

    total $6,665,548 · program services $6,665,548

  • 5 · Compensation of officers, directors and key employees

    total $352,437 · program services $183,929 · management and general $168,508

  • 7 · Other salaries and wages

    total $573,117 · program services $301,510 · management and general $271,607

  • 9 · Other employee benefits

    total $94,063 · program services $45,829 · management and general $48,234

  • 10 · Payroll taxes

    total $73,073 · program services $37,923 · management and general $35,150

  • 11b · Fees: legal

    total $45,500 · program services $22,968 · management and general $22,532

  • 11c · Fees: accounting

    total $26,100 · program services $13,175 · management and general $12,925

  • 11g · Fees: other

    total $1,068,627 · program services $539,700 · management and general $528,927

  • 12 · Advertising and promotion

    total $116,952 · program services $80 · management and general $116,872

  • 13 · Office expenses

    total $25,463 · management and general $25,463

  • 14 · Information technology

    total $9,439 · management and general $9,439

  • 16 · Occupancy

    total $31,358 · program services $2,926 · management and general $28,432

  • 19 · Conferences, conventions and meetings

    total $26,612 · program services $264 · management and general $26,348

  • 24a · Other expenses: MISCELLANEOUS

    total $28,423 · management and general $28,423

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,794,519 · end of year $1,897,520

  • 3 · Pledges and grants receivable

    beginning of year $5,728 · end of year $5,721

  • 9 · Prepaid expenses and deferred charges

    beginning of year $24,894 · end of year $27,938

  • 10a · Land, buildings and equipment: cost or other basis

    $152,600

  • 10b · Land, buildings and equipment: accumulated depreciation

    $152,600

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $591,789 · end of year $419,390

  • 25 · Other liabilities

    beginning of year $924,531 · end of year $1,213,218

  • 27 · Net assets without donor restrictions

    beginning of year $214,616 · end of year $287,256

  • 28 · Net assets with donor restrictions

    beginning of year $94,205 · end of year $11,315

Mission and programs · 2024

Mission

THE ORGANIZATION'S MISSION IS TO EXPAND ACCESS TO QUALITY COMMUNITY PROVIDER PRESCHOOLS LOCATED WITHIN THE GEOGRAPHIC BOUNDARIES OF THE CINCINNATI CITY SCHOOL DISTRICT IN HAMILTON COUNTY, OHIO (THE "SCHOOL DISTRICT"). IT FOCUSES ON ACCESS TO QUALITY PRESCHOOLS BECAUSE ATTENDING A QUALITY PRESCHOOL IS CONSIDERED A KEY STEP TO PREPARING CHILDREN FOR FUTURE EDUCATIONAL ACHIEVEMENT.

  • TUITION ASSISTANCE:THE GOAL OF THE TUITION ASSISTANCE PROGRAM IS TO GIVE PRESCHOOL-AGE CHILDREN LIVING IN IMPOVERISHED CIRCUMSTANCES THE OPPORTUNITY TO ATTEND A HIGH QUALITY RATED PRESCHOOL.WITH THIS PRESCHOOL PREPARATION THE CHILDREN ARE PROJECTED TO REACH HIGHER LEVELS OF EDUCATIONAL ACHIEVEMENT IN KINDERGARTEN AND BEYOND. THE INCREASED EDUCATIONAL ACHIEVEMENT IS SEEN AS A KEY STEP IN IMPROVING THE CHILDREN'S LONG-TERM SOCIAL AND ECONOMIC OPPORTUNITIES.THE PROGRAM IS FOCUSED ON FIRST HELPING THOSE CHILDREN LIVING IN FAMILIES WITH INCOMES AT OR BELOW 200% OF THE FEDERAL POVERTY LEVEL AND THEN PROGRESSIVELY INCREASING THE NUMBER OF CHILDREN HELPED BY(PROGRAM NARRATIVE CONTINUES IN SCHEDULE O) INCREASING THAT THRESHOLD. THE PROGRAM FUNDS ATTENDANCE AT HIGH QUALITY RATED PRESCHOOLS, WHICH ARE THOSE PRESCHOOLS THAT HAVE ACHIEVED A GOLD OR SILVER (FORMERLY 3, 4, OR 5 STAR) RATING IN THE OHIO STEP UP TO QUALITY (SUTQ) RATING SYSTEM.THE PROGRAM IS RESTRICTED TO HELPING CHILDREN BETWEEN THE AGES OF 3 AND 5 YEARS OF AGE WHO ARE NOT YET ELIGIBLE FOR KINDERGARTEN, BUT WHO ARE RESIDENTS OF THE GEOGRAPHIC AREAS ENCOMPASSED BY THE CINCINNATI PUBLIC SCHOOL DISTRICT (CPS) AND WHO ARE ENTITLED TO ATTEND CPS SCHOOL UNDER OHIO REV. CODE 3313.64, BUT CHOSE TO ATTEND A NON-CPS PRESCHOOL LOCATED WITHIN THE CPS BOUNDARIES. THESE NON-CPS PRESCHOOLS ARE COMMONLY REFERRED TO AS COMMUNITY PROVIDERS AND CAN INCLUDE PRESCHOOL PROGRAMS RECEIVING FEDERAL ASSISTANCE, OHIO GRANTS, AND EVEN PAROCHIAL AND NON-PAROCHIAL PRIVATE SCHOOLS.IN ORDER TO HELP THE LARGEST NUMBER OF CHILDREN FAMILIES ARE REQUIRED TO FIRST APPLY FOR AVAILABLE FEDERAL, STATE, AND LOCAL PRESCHOOL-RELATED FUNDING BEFORE BECOMING ELIGIBLE TO RECEIVE TUITION ASSISTANCE FUNDS.

    Expenses $7,024,978 · Grants $6,247,922

  • QUALITY IMPROVEMENTS:THE GOAL OF THE QUALITY IMPROVEMENT PROGRAM IS TO INCREASE THE NUMBER OF HIGH QUALITY RATED PRESCHOOL SEATS AVAILABLE WITHIN THE CPS GEOGRAPHIC BOUNDARIES.HIGH QUALITY RATED PRESCHOOLS ARE THOSE THAT HAVE ACHIEVED A GOLD OR SILVER (FORMERLY 3, 4, OR 5 STAR) RATING IN THE OHIO STEP UP TO QUALITY (SUTQ) RATING SYSTEM. THE NEED FOR AN INCREASE IN THE NUMBER OF AVAILABLE HIGH QUALITY RATED PRESCHOOL PROGRAMS IN CINCINNATI WAS CHRONICLED BY A RAND CORPORATION STUDY TITLED OPTIONS FOR INVESTING IN ACCESS TO HIGH QUALITY PRESCHOOL IN CINCINNATI AND PUBLISHED IN 2016.TO MEET ITS GOALS THE PROGRAM PROVIDES SERVICES, TRAINING, MATERIALS, (PROGRAM NARRATIVE CONTINUES IN SCHEDULE O)AND ADVICE NEEDED FOR PRESCHOOLS TO ACHIEVE A GOLD OR SILVER SUTQ RATING. AS WITH TUITION ASSISTANCE, THE PROGRAM IS RESTRICTED TO PROVIDING ASSISTANCE WITHIN THE GEOGRAPHIC AREAS ENCOMPASSED BY THE CINCINNATI PUBLIC SCHOOL DISTRICT.

    Expenses $990,490 · Grants $671,092

  • COST OF QUALITY:THE COST OF QUALITY PROGRAM IS FOCUSED ON IMPROVING THE QUALITY OF PRESCHOOL EDUCATION AT COMMUNITY PROVIDERS BY IMPROVING LEAD TEACHER RETENTION AND TRAINING, BOTH OF WHICH HAVE BEEN SHOWN TO IMPROVE OUTCOMES FOR PRESCHOOL STUDENTS.THE PROGRAM HAS TWO GRANTS MEANT TO BENEFIT TEACHERS WORKING AT COMMUNITY PROVIDERS WHO ARE ELIGIBLE FOR TUITION ASSISTANCE (TEACHER PROMISE GRANTS, TPG, AND TEACHER ADVANCEMENT STIPENDS, TAS) AND ONE GRANT FOR THOSE WORKING AT COMMUNITY PROVIDERS ELIGIBLE FOR QUALITY IMPROVEMENT (STAFF SUPPORT FUNDS, SSF). TPG, PAYS A MONTHLY STIPEND DIRECTLY TO QUALIFYING LEAD PRESCHOOL TEACHERS WHO STAY IN THAT ROLE AT(PROGRAM NARRATIVE CONTINUES IN SCHEDULE O)THEIR CURRENT PROVIDER. TAS, FOCUSES ON ONE-TIME PAYMENTS TO LEAD PRESCHOOL TEACHERS WHO ACHIEVE CERTAIN EDUCATIONAL MILESTONES. SSF PROVIDES RESTRICTED GRANTS TO COMMUNITY PROVIDERS, THE FUNDS OF WHICH MAY ONLY BE USED TO INCREASE WAGES, BENEFITS, OR TRAINING FOR THEIR PRESCHOOL TEACHERS.

    Expenses $338,360 · Grants $286,510

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Nikita Anderson

    BOARD MEMBER (PART YEAR)

    Total calculated
    $0
    Hours/week
    1
  • Christopher Bennett

    BOARD MEMBER (PART YEAR)

    Total calculated
    $0
    Hours/week
    1
  • Pamela Bowers

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Glen Calhoun

    BOARD MEMBER (PART YEAR)

    Total calculated
    $0
    Hours/week
    1
  • Verline Dotson

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Terri England

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Michelle Hopkins

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Margaret Hulbert

    BOARD MEMBER (PART YEAR)

    Total calculated
    $0
    Hours/week
    1
  • Jalissa Hutchins

    BOARD MEMBER (PART YEAR)

    Total calculated
    $0
    Hours/week
    1
  • Valicia Johnson

    BOARD MEMBER (PART YEAR)

    Total calculated
    $0
    Hours/week
    1
  • Carolyn Jones

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Raven McKinney

    BOARD MEMBER (PART YEAR)

    Total calculated
    $0
    Hours/week
    1
  • Ross Meyer

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Kristi Phillips

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Laura Sanregret

    BOARD MEMBER (PART YEAR)

    Total calculated
    $0
    Hours/week
    1
  • Sallie Westheimer

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Micah Kamrass

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Marcia Futel

    BOARD SECRETARTY AND VICE-CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Anthony Hobson

    TREASURER

    Total calculated
    $0
    Hours/week
    1
  • Chara Fisher Jackson

    EXECUTIVE DIRECTOR & CEO

    Total calculated
    $216,336
    From this org
    $194,654
    From related orgs
    $0
    Other
    $21,682
    Hours/week
    65

    Schedule J breakdown matched by us

    Base
    $194,378
    Bonus
    $0
    Other
    $276
    Deferred
    $5,200
    Nontaxable benefits
    $16,482
    Filer's total
    $216,336
  • Hector Polanco

    FINANCE DIRECTOR

    Total calculated
    $136,101
    From this org
    $119,609
    From related orgs
    $0
    Other
    $16,492
    Hours/week
    50
  • Kenetra Mathis

    DEPUTY DIRECTOR

    Total calculated
    $133,652
    From this org
    $112,363
    From related orgs
    $0
    Other
    $21,289
    Hours/week
    50

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Written employment contract
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
THE BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION DETERMINATIONS.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

  • KRAYOLA KIDZ KLUB LLC

    $15,000

    IMPROVE PRESCHOOL QUALITY, TEACHER WAGES, BENEFITS, OR TRAINING

  • IMPROVE PRESCHOOL QUALITY, TEACHER WAGES, BENEFITS, OR TRAINING

  • BMC LEARNING ACADEMY LLC

    $3,000

    IMPROVE PRESCHOOL QUALITY, TEACHER WAGES, BENEFITS, OR TRAINING

  • A MOTHERS LOVE 24HR CHILDCARE LLC

    $3,000

    IMPROVE PRESCHOOL QUALITY, TEACHER WAGES, BENEFITS, OR TRAINING

  • LOVE AND GROWN EDUCATION SERVICES

    $1,500

    IMPROVE PRESCHOOL QUALITY, TEACHER WAGES, BENEFITS, OR TRAINING

  • CALVARY KIDS LEARNING CENTER LLC

    $1,500

    IMPROVE PRESCHOOL QUALITY, TEACHER WAGES, BENEFITS, OR TRAINING

  • KJM CHILDCARE INC

    $1,500

    IMPROVE PRESCHOOL QUALITY, TEACHER WAGES, BENEFITS, OR TRAINING

  • TINY STEPS DEVELOPMENT CENTER INC

    $0

    IMPROVE PRESCHOOL QUALITY

  • ELEVEVATED MINDS ACADEMY INCORPORATED

    $0

    IMPROVE PRESCHOOL QUALITY

  • ELITE EARLY LEARNING CENTER LLC

    $0

    IMPROVE PRESCHOOL QUALITY

The 10 largest by cash amount. The API serves every itemized grant.

Provenance

Return type
form_990
Tax year
2024
Filed
1 April 2026
IRS schema version
2024v5.5
Source object
202640929349300519

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.