FIRST PRESBYTERIAN PRESCHOOL FOUNDATION INC (EIN 452673185) - 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

2011

Legal Domicile

Principal Officer

STEVE CUMMINGS

Phone

4042287722

Tax Period

2024-07-01 to 2025-06-30

FIRST PRESBYTERIAN PRESCHOOL FOUNDATION INC, founded in 2011, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $98K in total revenue in fiscal year 2024. Expenses of $136K exceeded revenue, resulting in a 38% operating deficit.

Mission

TO SUPPORT FIRST PRESBYTERIAN PRESCHOOL WHOSE MISSION IS TO PROVIDE A HIGH-QUALITY ACADEMIC EDUCATION INTEGRATED WITH A CHRISTIAN ENVIRONMENT OF LOVE, SUPPORT AND ACCEPTANCE.

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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 $93,058

Program Service Revenue $0

Investment Income $5,327

Other Revenue $0

TOTAL REVENUE $98,385

Expense Breakdown

Grants Paid $129,174

Salaries & Benefits $0

Fundraising Expenses $318

Program Expenses $129,174

Other Expenses $6,430

TOTAL EXPENSES $135,604

Year-over-Year Comparison

	2024	2023	Change
Revenue	$98,385	$93,372	+0.1%
Expenses	$135,604	$73,768	+0.8%
Net Income	$-37,219	$19,604	-2.9%

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

N/A

Volunteers

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEVE CUMMINGS	CHAIR	1.00	Officer Director	$0	$0	$0
NATALYA PERULLO	SECRETARY	5.00	Officer Director	$0	$0	$0
BEAU MARTIN	TREASURER	5.00	Officer Director	$0	$0	$0
DAVID ABRAHAM	DIRECTOR	1.00	Director	$0	$0	$0
ROBERT CONDON	DIRECTOR	1.00	Director	$0	$0	$0
SUSI HARBUT	DIRECTOR	1.00	Director	$0	$0	$0
JACLYN KINSELL	DIRECTOR	2.00	Director	$0	$0	$0
NATALIE MORREALE	DIRECTOR	1.00	Director	$0	$0	$0
NATALYA PERULLO	DIRECTOR	1.00	Director	$0	$0	$0
SALLY WOODS	DIRECTOR	1.00	Director	$0	$0	$0
CATI ELMORE	DIRECTOR	1.00	Director	$0	$0	$0
DANIELLE BATTLE	DIRECTOR	1.00	Director	$0	$0	$0
SUSAN GROVES	DIRECTOR	1.00	Director	$0	$0	$0
KENAN HILL	DIRECTOR	1.00	Director	$0	$0	$0
SHANNON HASTINGS	DIRECTOR	1.00	Director	$0	$0	$0
JJ WALLER	DIRECTOR	1.00	Director	$0	$0	$0
JO HODGES	PAST BOARD CHAIR	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
2025	$98,385	$135,604	$621,987	$-37,219
2024	$93,372	$73,768	$659,139	$19,604
2023	$99,382	$25,261	$643,300	$74,121
2022	$115,947	$21,160	$564,277	$94,787
2021	$82,281	$18,604	$469,490	$63,677
2020	$142,070	$255,043	$405,813	$-112,973
2019	$177,201	$40,796	$518,786	$136,405

FIRST PRESBYTERIAN PRESCHOOL FOUNDATION INC