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A Childs Garden Inc

  • Cincinnati, OH
  • Tax-exempt since May 2002
  • EIN: 31-1772758

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Educational Institutions and Related Activities / Kindergarten, Preschool, Nursery School, Early Admissions (NTEE)

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$594k (2023)

Expenses
$606k (2023)

Total Assets
$100k (2023)

Total Liabilities
$0 (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$594,446
Expenses
$605,761
Net Income
-$11,315
Net Assets
$100,031
Notable Sources of Revenue Percent of Total Revenue
Contributions $67,800
11.4%
Program Services $526,646
88.6%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $226,924
37.5%
Professional Fundraising Fees $0
Other Salaries and Wages $236,221
39.0%
Assets/Debt
Total Assets $100,031
Total Liabilities $0
Net Assets $100,031
Compensation
Key Employees and Officers Compensation Related Other
Matha Smith (President) $133,685 $0 $0
Martha Smith (President) $133,685 $0 $0
Ashley Bovard (Treasurer) $93,239 $0 $0
Ashley Bovard (Treasurer) $93,239 $0 $0
Michael Smith (Vice President) $0 $0 $0
Cary Cain (Director) $0 $0 $0
Lynn Smith (Director) $0 $0 $0
Michael Smith (Vice President) $0 $0 $0
Cary Cain (Director) $0 $0 $0
Lynn Smith (Director) $0 $0 $0
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Document Links

990
Filed on Aug. 5, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$786,761
Expenses
$644,043
Net Income
$142,718
Net Assets
$111,345
Notable Sources of Revenue Percent of Total Revenue
Contributions $479,646
61.0%
Program Services $307,115
39.0%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $241,056
37.4%
Professional Fundraising Fees $0
Other Salaries and Wages $224,335
34.8%
Assets/Debt
Total Assets $111,345
Total Liabilities $0
Net Assets $111,345
Compensation
Key Employees and Officers Compensation Related Other
Ashley Bovard (Treasurer) $122,983 $0 $0
Ashley Bovard (Treasurer) $122,983 $0 $0
Martha Smith (President) $118,073 $0 $0
Martha Smith (President) $118,073 $0 $0
Michael Smith (Vice President) $0 $0 $0
Cary Cain (Director) $0 $0 $0
Lynn Smith (Director) $0 $0 $0
Michael Smith (Vice President) $0 $0 $0
Cary Cain (Director) $0 $0 $0
Lynn Smith (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 8, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$402,487
Expenses
$415,120
Net Income
-$12,633
Net Assets
-$29,452
Notable Sources of Revenue Percent of Total Revenue
Contributions $23,625
5.9%
Program Services $378,862
94.1%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $91,443
22.0%
Professional Fundraising Fees $0
Other Salaries and Wages $183,598
44.2%
Assets/Debt
Total Assets $70,448
Total Liabilities $99,900
Net Assets -$29,452
Compensation
Key Employees and Officers Compensation Related Other
Ashley Bovard (Treasurer) $56,996 $0 $0
Ashley Bovard (Treasurer) $56,996 $0 $0
Martha Smith (President) $34,447 $0 $0
Martha Smith (President) $34,447 $0 $0
Michael Smith (Vice President) $0 $0 $0
Cary Smith (Director) $0 $0 $0
Lynn Smith (Director) $0 $0 $0
Michael Smith (Vice President) $0 $0 $0
Cary Cain (Director) $0 $0 $0
Lynn Smith (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on July 15, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$263,571
Expenses
$306,762
Net Income
-$43,191
Net Assets
-$26,352
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $263,571
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $44,376
14.5%
Professional Fundraising Fees $0
Other Salaries and Wages $121,475
39.6%
Assets/Debt
Total Assets $83,548
Total Liabilities $109,900
Net Assets -$26,352
Compensation
Key Employees and Officers Compensation Related Other
Ashley Bovard (Treasurer) $33,056 $0 $0
Ashley Bovard (Treasurer) $33,056 $0 $0
Martha Smith (President) $11,320 $0 $0
Martha Smith (President) $11,320 $0 $0
Alan Smith (Director) $0 $0 $0
Cary Cain (Director) $0 $0 $0
Lynn Smith (Director) $0 $0 $0
Michael Smith (Vice President) $0 $0 $0
Cary Smith (Director) $0 $0 $0
Lynn Smith (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 11, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$450,101
Expenses
$446,535
Net Income
$3,566
Net Assets
$16,423
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $450,101
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $200,529
44.9%
Assets/Debt
Total Assets $32,533
Total Liabilities $16,110
Net Assets $16,423
Compensation
Key Employees and Officers Compensation Related Other
Ashley Bovard (Director) $64,836 $0 $0
Ashley Bovard (Director) $64,836 $0 $0
Martha Smith (Director) $50,940 $0 $0
Martha Smith (President) $50,940 $0 $0
Alan Smith (Director) $0 $0 $0
Cary Cain (Director) $0 $0 $0
Lynn Smith (Director) $0 $0 $0
Alan Smith (Director) $0 $0 $0
Cary Cain (Director) $0 $0 $0
Lynn Smith (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 5, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$459,399
Expenses
$455,133
Net Income
$4,266
Net Assets
$12,857
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $459,399
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $120,118
26.4%
Professional Fundraising Fees $0
Other Salaries and Wages $204,564
44.9%
Assets/Debt
Total Assets $31,714
Total Liabilities $18,857
Net Assets $12,857
Compensation
Key Employees and Officers Compensation Related Other
Martha Smith (President) $62,024 $0 $0
Ashley Bovard (Director) $58,094 $0 $0
Alan Smith (Director) $0 $0 $0
Cary Cain (Director) $0 $0 $0
Lynn Smith (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on July 30, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$441,483
Expenses
$428,781
Net Income
$12,702
Net Assets
$8,592
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $441,483
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $113,868
26.6%
Professional Fundraising Fees $0
Other Salaries and Wages $189,007
44.1%
Assets/Debt
Total Assets $30,275
Total Liabilities $21,683
Net Assets $8,592
Compensation
Key Employees and Officers Compensation Related Other
Martha Smith (President) $64,767 $0 $0
Ashley Bovard (Director) $49,101 $0 $0
Allan Smith (Director) $0 $0 $0
Cary Cain (Director) $0 $0 $0
Lynn Smith (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on July 25, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$406,203
Expenses
$394,425
Net Income
$11,778
Net Assets
-$4,111
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $406,203
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $99,881
25.3%
Professional Fundraising Fees $0
Other Salaries and Wages $175,237
44.4%
Assets/Debt
Total Assets $22,455
Total Liabilities $26,566
Net Assets -$4,111
Compensation
Key Employees and Officers Compensation Related Other
Martha Smith (President) $62,293 $0 $0
Ashley Bovard (Director) $37,588 $0 $0
Allan Smith (Director) $0 $0 $0
Cary Cain (Director) $0 $0 $0
Lynn Smith (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on July 15, 2017

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$395,698
Expenses
$397,601
Net Income
-$1,903
Net Assets
-$15,889
Notable Sources of Revenue Percent of Total Revenue
Contributions $6,500
1.6%
Program Services $389,198
98.4%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $95,397
24.0%
Professional Fundraising Fees $0
Other Salaries and Wages $178,365
44.9%
Assets/Debt
Total Assets $18,680
Total Liabilities $34,569
Net Assets -$15,889
Compensation
Key Employees and Officers Compensation Related Other
Martha Smith (President) $61,333 $0 $0
Martha Smith (President) $61,333 $0 $0
Ashley Bovard (Director) $34,060 $0 $0
Allan Smith (Director) $0 $0 $0
Cary Cain (Director) $0 $0 $0
Lynn Smith (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on July 26, 2016

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML
PDF (2 of 2)

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$411,991
Expenses
$421,225
Net Income
-$9,234
Net Assets
-$13,975
Notable Sources of Revenue Percent of Total Revenue
Contributions $4,000
1.0%
Program Services $407,991
99.0%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $114,477
27.2%
Professional Fundraising Fees $0
Other Salaries and Wages $192,959
45.8%
Assets/Debt
Total Assets $20,473
Total Liabilities $34,448
Net Assets -$13,975
Compensation
Key Employees and Officers Compensation Related Other
Martha Smith (President) $85,119 $0 $0
Ashley Bovard (Director) $29,358 $0 $0
Allan Smith (Director) $0 $0 $0
Cary Cain (Director) $0 $0 $0
Lynn Smith (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on July 13, 2015

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$398,283
Expenses
$395,537
Net Income
$2,746
Net Assets
-$9,770
Notable Sources of Revenue Percent of Total Revenue
Contributions $5,500
1.4%
Program Services $392,783
98.6%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $84,888
21.5%
Professional Fundraising Fees $0
Other Salaries and Wages $191,388
48.4%
Assets/Debt
Total Assets $31,848
Total Liabilities $41,618
Net Assets -$9,770
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Martha Smith (President) $54,800 $0 $0
Ashley Bovard (Director) $30,088 $0 $0
Not Applicable () $0 $0 $0
Allan Smith (Director) $0 $0 $0
Cary Cain (Director) $0 $0 $0
Lynn Smith (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Aug. 7, 2014

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$403,308
Expenses
$429,707
Net Income
-$26,399
Net Assets
-$12,516
Notable Sources of Revenue Percent of Total Revenue
Contributions $5,500
1.4%
Program Services $397,808
98.6%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $94,057
21.9%
Professional Fundraising Fees $0
Other Salaries and Wages $199,860
46.5%
Assets/Debt
Total Assets $20,332
Total Liabilities $32,848
Net Assets -$12,516

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$388,391
Expenses
$394,564
Net Income
-$6,173
Net Assets
$16,652
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $388,391
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $67,639
17.1%
Professional Fundraising Fees $0
Other Salaries and Wages $198,707
50.4%
Assets/Debt
Total Assets $23,652
Total Liabilities $7,000
Net Assets $16,652

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2003

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2002

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2001

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

Updated