PRECIOUS TREASURES INC (EIN 311452381) - 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

1996

Legal Domicile

Principal Officer

OPHA LAWSON

Phone

7405456082

Tax Period

2024-01-01 to 2024-12-31

PRECIOUS TREASURES INC, founded in 1996, is a small nonprofit in the Unknown sector that reported $240K in total revenue in fiscal year 2024. Expenses of $275K exceeded revenue, resulting in a 14% operating deficit.

Mission

TO PROVIDE A SAFE LEARNING ENVIRONMENT FOR PRE SCHOOL CHILDREN OF COMMUNITY PARENTS, THAT ARE WORKING. IT ALSO COOPERATES WITH HEAD START AND FAMILY SERVICES FOR SECURITY OF CERTAIN CHILDREN.

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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 $42,720

Program Service Revenue $197,598

Investment Income $0

Other Revenue $0

TOTAL REVENUE $240,318

Expense Breakdown

Grants Paid $0

Salaries & Benefits $198,002

Fundraising Expenses $0

Program Expenses $216,138

Other Expenses $77,020

TOTAL EXPENSES $275,022

Year-over-Year Comparison

	2024	2023	Change
Revenue	$240,318	$244,077	0.0%
Expenses	$275,022	$202,470	+0.4%
Net Income	$-34,704	$41,607	-1.8%

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

$47,089

Total Directors

$47,089

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHRISTIE MAURER	SECRETARY	2.00	Officer Director	$0	$0	$0
OPHA LAWSON	PRESIDENT	2.00	Officer Director	$0	$0	$0
MICHAEL MOORE	DIRECTOR	40.00	Officer Director	$47,089	$0	$47,089
BILLY GRIFFITH	BOARD MEMBER	1.00	Director	$0	$0	$0
BJ GRIFFITH	VICE PRESIDENT	2.00	Director	$0	$0	$0
LANA LAWSON	BOARD MEMBER	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
2024	$240,318	$275,022	$84,168	$-34,704
2023	$244,077	$202,470	$75,639	$41,607
2022	$328,165	$363,555	$45,055	$-35,390
2021	$329,343	$285,429	$66,731	$43,914
2020	$198,241	$204,639	$23,111	$-6,398
2019	$300,507	$299,599	$31,925	$908
2018	$268,697	$260,385	$29,422	$8,312

PRECIOUS TREASURES INC