A PRECIOUS CHILD INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2008

Legal Domicile

Principal Officer

ERIC GLEASON

Phone

3034664272

Tax Period

2024-01-01 to 2024-12-31

A PRECIOUS CHILD INC, founded in 2008, is a mid-sized nonprofit in the Human Services sector that reported $15.9M in total revenue in fiscal year 2024.

Mission

A PRECIOUS CHILD PROVIDES CHILDREN IN NEED WITH OPPORTUNITIES AND RESOURCES TO EMPOWER THEM TO ACHIEVE THEIR FULL POTENTIAL.

Program Service Accomplishments

Program 1

Expenses: $11,931,087 Revenue: $0

THE EMPOWERMENT RESOURCE CENTER PROVIDES CLOTHING, COATS, SHOES, FOOD, TOILETRIES, HOME GOODS, AND OTHER ESSENTIALS TO CHILDREN AND THEIR FAMILIES STRUGGLING WITH POVERTY OR EMERGENCY SITUATIONS...

THE EMPOWERMENT RESOURCE CENTER PROVIDES CLOTHING, COATS, SHOES, FOOD, TOILETRIES, HOME GOODS, AND OTHER ESSENTIALS TO CHILDREN AND THEIR FAMILIES STRUGGLING WITH POVERTY OR EMERGENCY SITUATIONS THROUGH OUR MAIN RESOURCE CENTER AND 50 SATELLITE RESOURCE CENTERS ACROSS THE DENVER METRO AREA. IN 2024, A VALUE OF OVER $9.8 MILLION IN ESSENTIALS WERE PROVIDED TO NEARLY 40,000 LOCAL RESIDENTS IN NEED.

Program 2

Expenses: $1,068,048 Revenue: $0

FILL A BACKPACK PROGRAM PROVIDES BACKPACKS FILLED WITH GRADE-APPROPRIATE SCHOOL SUPPLIES TO CHILDREN IN NEED TO MAXIMIZE THEIR ACADEMIC POTENTIAL. IN 2024, FILL A BACKPACK PROVIDED BACKPACKS TO...

FILL A BACKPACK PROGRAM PROVIDES BACKPACKS FILLED WITH GRADE-APPROPRIATE SCHOOL SUPPLIES TO CHILDREN IN NEED TO MAXIMIZE THEIR ACADEMIC POTENTIAL. IN 2024, FILL A BACKPACK PROVIDED BACKPACKS TO 12,672 CHILDREN IN NEED.

Program 3

Expenses: $251,370 Revenue: $0

GIVESPORTS PROVIDES NEW AND GENTLY-USED SPORTS EQUIPMENT ALONG WITH SUPPORT FOR SPORTS PROGRAM COSTS ASSOCIATED WITH REGISTRATION, UNIFORMS, CAMP, AND PARTICIPATION FEES TO CHILDREN IN NEED, GIVING THEM THE OPPORTUNITY TO PARTICIPATE IN SPORTS. IN 2024, GIVESPORTS PROVIDED OPPORTUNITY FUNDS, SPORTS EQUIPMENT AND SKILLS CAMPS TO 11,498 PEOPLE IN NEED.

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Trantor Score

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

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $15,306,721

Program Service Revenue $0

Investment Income $563,999

Other Revenue $56,452

TOTAL REVENUE $15,927,172

Expense Breakdown

Grants Paid $11,246,254

Salaries & Benefits $3,458,118

Fundraising Expenses $1,258,400

Program Expenses $14,671,638

Other Expenses $2,060,052

TOTAL EXPENSES $16,764,424

Year-over-Year Comparison

	2024	2023	Change
Revenue	$15,927,172	$15,296,294	+0.0%
Expenses	$16,764,424	$16,211,489	+0.0%
Net Income	$-837,252	$-915,195	-0.1%

Key Indicators

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

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Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

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

Governance

Voting Members

Independent Members

Employees

Volunteers

6900

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

$572,609

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JAYLENE KUNZ	CHAIR	5.00	Officer Director	$0	$0	$0
LISA CORLEY	VICE CHAIR	1.00	Officer Director	$0	$0	$0
MARTHA TATE	TREASURER	1.00	Officer Director	$0	$0	$0
MICHAEL PRENDERGAST	SECRETARY	1.00	Officer Director	$0	$0	$0
DAVID DURAN	DIRECTOR	1.00	Director	$0	$0	$0
JEANETTE DERN	DIRECTOR	1.00	Director	$0	$0	$0
CARINA MARTIN	CO-CEO & FOUNDER (THRU 03/24)	40.00	Officer	$330,824	$4,100	$334,924
ERIC GLEASON	CEO & PRESIDENT	40.00	Officer	$149,615	$2,887	$152,502
JAMES ANTHONY	VP OF FINANCE	40.00	Officer	$83,247	$1,936	$85,183
MICHAEL PAINTER	CHIEF PHILANTHROPY OFFICER	40.00	Highest	$136,526	$3,361	$139,887

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
2024	$15,927,172	$16,764,424	$10,984,322	$-837,252
2023	$15,296,294	$16,211,489	$12,054,812	$-915,195
2022	$20,220,252	$19,467,455	$12,860,285	$752,797
2021	$12,095,666	$12,333,472	$10,651,409	$-237,806
2020	$11,680,082	$11,267,841	$10,917,560	$412,241
2019	$18,631,051	$17,827,113	$10,277,120	$803,938
2018	$17,760,456	$13,678,571	$7,786,964	$4,081,885