PRECIOUS SPIRIT CHILD CARE INC

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2006

Legal Domicile

Principal Officer

CATHERINE REYES

Phone

5163417333

Tax Period

2019-05-01 to 2020-04-30

PRECIOUS SPIRIT CHILD CARE INC, founded in 2006, is a small nonprofit that reported $309K in total revenue in fiscal year 2019. Revenue fell 35% from the prior year — a significant decline worth monitoring.

Mission

PROVIDER OF DAY CARE FOR CHILDREN FROM AGES 18 MONTHS TO AGE 12.

Program Service Accomplishments

Program 1

Expenses: $280,071 Revenue: $299,020

PROVIDER OF DAY CARE FOR CHILDREN FROM AGES 18 MONTHS TO AGE 12.

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2019)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $299,020

Investment Income $0

Other Revenue $10,000

TOTAL REVENUE $309,020

Expense Breakdown

Grants Paid $0

Salaries & Benefits $205,288

Fundraising Expenses $0

Program Expenses $280,071

Other Expenses $124,706

TOTAL EXPENSES $329,994

Year-over-Year Comparison

	2019	2018	Change
Revenue	$309,020	$473,986	-0.3%
Expenses	$329,994	$540,608	-0.4%
Net Income	$-20,974	$-66,622	-0.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

Volunteers

N/A

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

$86,744

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CATHERINE REYES	President	40.00	Officer	$38,744	$5,306	$44,050
DIANAH HUETE	Secretary	40.00	Officer	$29,400	$13,294	$42,694
STEPHEN ARUZ	Vice President	0.00	Officer	$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
2020	$309,020	$329,994	$14,663	$-20,974
2019	$473,986	$540,608	$6,449	$-66,622