Better Business Bureau

Charity Contact Information BBB Wise Giving Alliance Comments Programs

Tax Status Governance Fund Raising Financial

Name:	Cincinnati Early Learning Centers, Inc.
Address:	1301 East McMillan Street
	Cincinnati, OH 45206
Phone:	513-961-2696
Web Address:	http://www.celcinc.org
Also known as: CELC

Cincinnati Early Learning Centers, Inc. does not meet the following Standard for Charity Accountability.

Standard 17: Web Site Disclosures - Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990. The charity has a website that requests contributions, but the website does not include financial information for the past year:  total income, expenses by programs, fundraising, and administrative, and total ending net assets.  Additionally, the website does not include a link to the charity's most recent IRS Form 990, the annual financial form filed with the Internal Revenue Service.

In addition, BBB requested but did not receive complete information on the charity's governance and oversight and is unable to verify the charity's compliance with the following Standard for Charity Accountability: 5.

Cincinnati Early Learning Centers, Inc. meets the remaining 18 Standards for Charity Accountability.

CELC facilitates learning by providing opportunities for children to personally interact with materials, experience, and participate in various activities throughout the day. The learning environment at each center is set up based on the development level of each child, providing activities and social situations to better equip for them for real life situations. Children are encouraged to use language to verbalize their feelings, and teachers ask open-ended questions to encourage thinking and positive creative expression while fostering individuality and respecting various levels of development. The charity offers infant and toddler programs, pre-school programs, summer programs, and before and after school care for school-aged children. According to the organization, in 2008, CELC served 551 children at the six centers (East End, Harrison, East Walnut Hills, Westwood, Walnut Hills, and downtown).

For the fiscal year ended December 31, 2008, Cincinnati Early Learning Centers' program expenses were:

Program Services	2,565,809
Total Program Expenses:	$2,565,809

Chief Executive : Ms. Patricia Gleason, President & CEO

Compensation*:

$76,919

Chair of the Board: Ms. Susan Landgrebe
Chair's Profession / Business Affiliation: Director of Building Operations, Crossroads Church

Board Size: 13

Paid Staff Size: 90

*Compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.

Method(s) Used:

direct mail appeals, grant proposals

Fundraising costs were 18% of related contributions. (Related contributions, which totaled $934,277, are donations received as a result of fundraising activities.)

This charity is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.

The following information is based on Cincinnati Early Learning Centers' audited financial statements for the year ended December, 31 2008.

Source of Funds
Government Fees and Grants	1,536,586
Parent Fees	1,008,226
Contributions	776,369
United Way and Community Chest	147,688
Food Reimbursement	111,821
Other Income	61,561
Contracted Services	48,696
In-Kind Donations	10,220
Investment Income	3,206
Realized and Unrealized Gains (Losses) on Investments	-926
Gain (Loss) on Disposal of Assets	-27,193
Total Income	$3,676,254

Uses of Funds as a % of Total Expenses

Programs: 83%  Fund Raising: 5%  Administrative: 12%

Total income				$3,676,254
	Program expenses			$2,565,809
	Fund raising expenses			164,594
	Administrative expenses			356,544
Total expenses				$3,086,947
Income in Excess of Expenses				589,307
Beginning net assets				1,259,076
Ending net assets				1,848,383
Total liabilities				766,369
Total assets				$2,614,752