Spark Preschool Prev Spark Westerville Christian Church (EIN 274446683) - Form 990 Financial Analysis & Trantor Score

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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

2010

Legal Domicile

Principal Officer

Timothy A Pressler

Phone

6148916842

Tax Period

2024-07-01 to 2025-06-30

Spark Preschool Prev Spark Westerville Christian Church, founded in 2010, is a small nonprofit in the Education sector that reported $384K in total revenue in fiscal year 2024. Revenue decreased 14% compared to the prior year. Expenses of $504K exceeded revenue, resulting in a 31% operating deficit.

Mission

To provide a Christian-based education for 3-5 year olds over a defined school year. The school year starts in September and runs through May.

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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 $6

Program Service Revenue $381,943

Investment Income $2,338

Other Revenue $0

TOTAL REVENUE $384,287

Expense Breakdown

Grants Paid $0

Salaries & Benefits $448,727

Fundraising Expenses $0

Program Expenses $350,284

Other Expenses $54,932

TOTAL EXPENSES $503,659

Year-over-Year Comparison

	2024	2023	Change
Revenue	$384,287	$444,348	-0.1%
Expenses	$503,659	$520,910	0.0%
Net Income	$-119,372	$-76,562	+0.6%

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

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

$144,005

Total Directors

$144,005

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Linda L Cochran	Administrator	38.00	Officer Director	$108,862	$0	$108,862
Amy L Pressler	Administrator	38.00	Officer Director	$35,143	$0	$35,143
Timothy A Pressler	Trustee	1.00	Director	$0	$0	$0
Troy Cochran	Trustee	1.00	Director	$0	$0	$0
Beth Lanning	Trustee	1.00	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	$384,287	$503,659	$212,505	$-119,372
2024	$444,348	$520,910	$329,588	$-76,562
2023	$621,208	$473,114	$404,694	$148,094
2022	$491,002	$394,810	$259,260	$96,192
2021	$357,331	$330,175	$221,444	$27,156
2020	$309,170	$332,754	$198,582	$-23,584
2019	$318,395	$311,908	$160,474	$6,487

Spark Preschool Prev Spark Westerville Christian Church