PRECIOUS JEWELS LEARNING ACADEMY (EIN 320400978) - 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

2013

Legal Domicile

Principal Officer

CHIQUETTA D CARTER

Tax Period

2023-01-01 to 2023-12-31

PRECIOUS JEWELS LEARNING ACADEMY, founded in 2013, is a small nonprofit in the Human Services sector that reported $231K in total revenue in fiscal year 2023. Revenue decreased 16% compared to the prior year. The organization ran a surplus of $52K, a strong 22% operating margin.

Mission

PROVIDES QUALIFIED CHILDCARE SERVICES TO A DIVERSE GROUP OF STUDENTS EXPERIENCING ECONOMIC HARDSHIP.

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $230,831

Investment Income $0

Other Revenue $0

TOTAL REVENUE $230,831

Expense Breakdown

Grants Paid $0

Salaries & Benefits $53,662

Fundraising Expenses $0

Program Expenses $122,162

Other Expenses $125,600

TOTAL EXPENSES $179,262

Year-over-Year Comparison

	2023	2022	Change
Revenue	$230,831	$273,344	-0.2%
Expenses	$179,262	$210,946	-0.2%
Net Income	$51,569	$62,398	-0.2%

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

$29,900

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHIQUETTA D CARTER	EXECUTIVE DIRECTORCEO	50.00	Officer	$29,900	$0	$29,900
TERESA CARTER	BOARD MEMBERCFO	6.00	Officer	$0	$0	$0
ROBIN NASH	SECRETARY	6.00	Officer	$0	$0	$0
ALFRED HAMILTON	TREASURER	5.00	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
2023	$230,831	$179,262	$3,226	$51,569
2022	$273,344	$210,946	$2,467	$62,398
2021	$141,609	$331,845	$8,725	$-190,236
2020	$230,813	$161,343	$69,965	$69,470
2019	$204,208	$205,516	$495	$-1,308
2018	$220,242	$218,913	$1,803	$1,329

PRECIOUS JEWELS LEARNING ACADEMY