Nonprofit · EIN 31-1772758
A CHILDS GARDEN INC
Tax-exempt · CINCINNATI, OH 45238
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $467,792 | $488,773 | -$20,981 | $10,918 | $37,209 | -$26,291 |
| December 31, 2024 | 990 | $443,070 | $550,629 | -$107,559 | $22,560 | $27,870 | -$5,310 |
| December 31, 2023 | 990 | $594,446 | $605,761 | -$11,315 | $100,031 | $0 | $100,031 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $467,792
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $93,142
- Salaries, compensation and benefits (total)
- $368,105
- Professional fundraising fees
- $0
- Accounting fees
- $3,036
- Occupancy
- $62,355
- Depreciation
- $467
- Program services (functional)
- $448,685
- Management and general (functional)
- $40,088
Balance sheet and other
- Total assets, start of year
- $22,560
- Total assets, end of year
- $10,918
- Total liabilities, end of year
- $37,209
- Net assets, end of year
- -$26,291
- Land, buildings and equipment
- $13,217
- Gross receipts
- $467,792
- Employees
- 27
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ASHLEY BOVARD | TREASURER Officer | 30 | $68,571 |
| ASHLEY BOVARD | TREASURER Officer | 30 | $68,571 |
| MARTHA SMITH | PRESIDENT Officer | 20 | $24,571 |
| MARTHA SMITH | PRESIDENT Officer | 20 | $24,571 |
| JASON BOVARD | VICE PRESIDENT Trustee or director | 1 | $0 |
| CARY CAIN | DIRECTOR Trustee or director | 1 | $0 |
| LYNN SMITH | DIRECTOR Trustee or director | 1 | $0 |
| JASON BOVARD | VICE PRESIDENT Officer | 1 | $0 |
| CARY CAIN | DIRECTOR Trustee or director | 1 | $0 |
| LYNN SMITH | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ASHLEY BOVARD | TREASURER Officer | 30 | $81,290 |
| ASHLEY BOVARD | TREASURER Officer | 30 | $81,290 |
| MARTHA SMITH | PRESIDENT Officer | 20 | $51,655 |
| MARTHA SMITH | PRESIDENT Officer | 20 | $51,655 |
| JASON BOVARD | VICE PRESIDENT Officer | 1 | $0 |
| CARY CAIN | DIRECTOR Trustee or director | 1 | $0 |
| LYNN SMITH | DIRECTOR Trustee or director | 1 | $0 |
| JASON BOVARD | VICE PRESIDENT Officer | 1 | $0 |
| CARY CAIN | DIRECTOR Trustee or director | 1 | $0 |
| LYNN SMITH | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MATHA SMITH | PRESIDENT Officer | 20 | $133,685 |
| MARTHA SMITH | PRESIDENT Officer | 20 | $133,685 |
| ASHLEY BOVARD | TREASURER Officer | 30 | $93,239 |
| ASHLEY BOVARD | TREASURER Officer | 30 | $93,239 |
| MICHAEL SMITH | VICE PRESIDENT Officer | 1 | $0 |
| CARY CAIN | DIRECTOR Trustee or director | 1 | $0 |
| LYNN SMITH | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL SMITH | VICE PRESIDENT Officer | 1 | $0 |
| CARY CAIN | DIRECTOR Trustee or director | 1 | $0 |
| LYNN SMITH | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 5427 JULMAR DR, CINCINNATI, OH 45238-1937
- In care of
- % MARTHA P SMITH
- Principal officer (990 for 2025)
- MARTHA P SMITH, 6986 ST HELENS CT, CLEVES, OH 45002
- Signed the 990
- MARTHA SMITH, PRESIDENT
- Phone
- (513) 451-0330
- Website
- www.achildsgarden.us
- Return prepared by
- JIM DARIA AND ASSOCIATES INC
Mission
PROVIDE AN EARLY LEARNING EDUCATION FOR CHILDREN 30 MONTHS THRU 5 YRS IN A PART TIME DEVELOPMENTALLY APPROPRIATE SETTING ALIGNING ALL ASPECTS OF THE OHIO ELDS CURRICULUM
Program accomplishments
- INSTRUCTORS HELP PROVIDE QUALITY ELDS EDUCATION FOR THEIR STUDENTSExpenses $448,685 · revenue $467,792
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 31-1772758
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2002
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B21)
- Assets (IRS master file)
- $10,918
- Income (IRS master file)
- $467,792
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $467,792 | $488,773 | $10,918 | XML |
| 990 | December 2024 | $443,070 | $550,629 | $22,560 | XML |
| 990 | December 2023 | $594,446 | $605,761 | $100,031 | XML |
| 990 | December 2022 | $786,761 | $644,043 | $111,345 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-1772758).
Questions about A CHILDS GARDEN INC
- What is the EIN of A CHILDS GARDEN INC?
- The employer identification number (EIN) of A CHILDS GARDEN INC is 31-1772758.
- Is A CHILDS GARDEN INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to A CHILDS GARDEN INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does A CHILDS GARDEN INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of A CHILDS GARDEN INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did A CHILDS GARDEN INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of A CHILDS GARDEN INC?
- The 990 for the year ended December 31, 2025 names MARTHA P SMITH.
- Who are the officers and directors of A CHILDS GARDEN INC?
- The 990 for the year ended December 31, 2025 lists 10 people; 4 received compensation from the organization, the highest $68,571 (ASHLEY BOVARD, TREASURER).
- How much revenue does A CHILDS GARDEN INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $467,792, expenses of $488,773 and total assets of $10,918 at year end.
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