EARLY CARE AND LEARNING INC

EIN: 260768278 501(c)(3) Education

Columbus, OH

Total Revenue
$573,137
Total Expenses
$617,854
Total Assets
$34,300
Net Assets
$33,831
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Financial Trends

Organization Details

Formation Year
2007
Legal Domicile
OH
Principal Officer
Linda Neugebauer
Phone
6145310433
Tax Period
2024-08-01 to 2025-07-31

EARLY CARE AND LEARNING INC, founded in 2007, is a small nonprofit in the Education sector that reported $573K in total revenue in fiscal year 2024.

Mission

The primary purpose of ECAL Inc. is to strengthen the quality of early learning programs for young children that increase their social, emotional and academic readiness for future learning. ECAL Inc. established Caring Communities: Birth to 3 in 2008 to transform program philosophy and practice in early education settings for infants and toddlers. The program has successfully implemented the model in 49 classrooms in Central Ohio and 1 in Cincinnati. CC: B-3 has assisted in improving the overall center quality, with several centers receiving increased quality ratings from Ohio's Step Up to Quality rating system. CC: B-3 impacted the quality of care for 400 infants and toddlers during this reporting year. Centers who make the commitment to transform their programs from single age classrooms to classroom communities of infants and toddlers together maintain that model despite funding challenges because they understand the added value of a mixed-age setting with consistent caregivers.

Program Service Accomplishments

Program 1
Expenses: $439,900 Revenue: $464,800

ECAL, Inc. recognizes that high-quality programs cost more to implement. For that reason, in 2008, ECAL, Inc. partnered with Ohio State University to apply for an Early Head Start program requiring a...

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ECAL, Inc. recognizes that high-quality programs cost more to implement. For that reason, in 2008, ECAL, Inc. partnered with Ohio State University to apply for an Early Head Start program requiring a CC: B-3 like model. This application was successful and allowed most centers implementing the CC: B-3 model to receive EHS funds to support the high-quality programming that is required by the CC: B-3 model. With the expansion the has occurred of the CC: B-3 model throughout Central Ohio, the EHS funding has not kept up with the number of children supported through the model. So this year, with the support of a Community Partnership Grant from Franklin County Commissioners, ECAL, Inc. was began providing Quality Supplement Grants to centers to support operating expenses on behalf of children not enrolled in an EHS classroom and living in a family below 300% of poverty. These grants have supported the addition of classroom staff reducing ratios, added teaching assistants, increased salaries for staff, added benefits for staff to support staff retention and paying for professional development of classroom staff.

Program 2
Expenses: $92,131 Revenue: $86,057

ECAL Inc believes in investing in the ongoing support of classroom staff and center leadership in the implementation of the high-quality CC: B-3 program. As a result, ECAL Inc offers 30 training...

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ECAL Inc believes in investing in the ongoing support of classroom staff and center leadership in the implementation of the high-quality CC: B-3 program. As a result, ECAL Inc offers 30 training courses that are Ohio Approved for professional development. It also offers coaching services for teachers and center directors for program improvement. This program year, ECAL Inc developed a detailed classroom observation tool, which was field tested in over 30 classrooms implementing the CC: B-3 model. This required a 3-hour observation in each classroom followed by a detailed report of the status of the implementation of all key elements of the CC: B-3 model and specific suggestions for improved implementation. These reports were then used by the center leadership and the coaches to develop specific continuous improvements plans for each classroom as needed. ECAL Inc implemented a Brigance assessment system, assessing 300 children in this reporting year. This information is provided to classroom staff and center leadership to provide individualized training plans for children based on their developmental status. Both systems are used by ECAL leadership to develop targeted trainings and coaching approaches to address development delay trends seen in the child assessments and trends in key element implementation. ECAL Inc also believes in peer support in ensuring high-quality center operation. To that end, CC: B-3 Directors meet monthly to discuss local and state public policy issues affecting early education centers and share best practices in all areas of operations and program implementation.

Program 3
Expenses: $73,856 Revenue: $10,292

ECAL Inc. provides support to sites wishing to transform existing classrooms or add additional classrooms utilizing the CC: B-3 program approach. When a center is considering adopting this approach...

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ECAL Inc. provides support to sites wishing to transform existing classrooms or add additional classrooms utilizing the CC: B-3 program approach. When a center is considering adopting this approach, ECAL Inc does an assessment of the center readiness for the approach, then provides matching funds for the physical transformation of the space and subsidized foundational trainings in the philosophy and practice of the CC: B-3 model. They also provide coaching in setting up the room to provide the appropriate atmosphere conducive to the philosophy and coaching in the implementation of the model as the center begins operation. While CC: B-3 has always supported the expansion, additional grants were received in the last reporting year to allow for more expansion and for greater reductions in costs to the implementing centers. During this reporting year, ECAL Inc added sites with six classrooms serving 50 additional children.

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Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $507,947
Program Service Revenue $61,412
Investment Income $3,778
Other Revenue $0
TOTAL REVENUE $573,137

Expense Breakdown

Grants Paid $488,067
Salaries & Benefits $3,193
Fundraising Expenses $541
Program Expenses $605,887
Other Expenses $126,594
TOTAL EXPENSES $617,854

Year-over-Year Comparison

2024 2023 Change
Revenue $573,137 N/A N/A
Expenses $617,854 N/A N/A
Net Income $-44,717 $0 N/A
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
12
Independent Members
12
Employees
N/A
Volunteers
33

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
4
$3,193
Total Directors
12
$3,193
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Mary Lou Langenhop Co-President 25
Officer Director
$0 $2,260 $2,260
Linda Neugebauer Co-President 25
Officer Director
$0 $933 $933
Ann Timm trustee 0.5
Director
$0 $0 $0
Angela Sulliivan Secretary 1
Officer Director
$0 $0 $0
Sarah Lynn trustee 0.5
Director
$0 $0 $0
Cory Neugebauer trustee 1
Director
$0 $0 $0
Sandra Wigen trustee 0.5
Director
$0 $0 $0
Kristin Tormey trustee 0.5
Director
$0 $0 $0
Jack Buttler Treasurer 0.5
Officer Director
$0 $0 $0
Breann Almos trustee 0.5
Director
$0 $0 $0
Beth Henney Trustee 2
Director
$0 $0 $0
Leon Porter Trustee 0.5
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $573,137 $617,854 $34,300 $-44,717
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