KIDS UNDER CONSTRUCTION PRESCHOOL INC (EIN 541284465) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1985

Legal Domicile

Principal Officer

JENNIFER LOFQUIST

Phone

7034300088

Tax Period

2024-08-01 to 2025-07-31

KIDS UNDER CONSTRUCTION PRESCHOOL INC, founded in 1985, is a small nonprofit in the Education sector that reported $434K in total revenue in fiscal year 2017.

Mission

PRE-SCHOOL EDUCATION PROVIDER OF CHRISTIAN PRE-SCHOOL PROGRAMS FOR CHILDREN AGES 5-8

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $352,506

Investment Income $11,862

Other Revenue $50,739

TOTAL REVENUE $415,107

Expense Breakdown

Grants Paid $0

Salaries & Benefits $286,152

Fundraising Expenses $0

Program Expenses $388,201

Other Expenses $102,049

TOTAL EXPENSES $388,201

Year-over-Year Comparison

	2024	2023	Change
Revenue	$415,107	$357,762	+0.2%
Expenses	$388,201	$360,663	+0.1%
Net Income	$26,906	$-2,901	-10.3%

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

$64,130

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL DINSMORE	VICE CHAIRMAN	1.00	Director	$0	$0	$0
JIM JOCHEMS	MEMBER AT LARGE	1.00	Director	$0	$0	$0
CAROLYN POOLE	MEMBER AT LARGE	1.00	Director	$0	$0	$0
BERT CLOUD	PASTOR	1.00	Director	$0	$0	$0
SANDRA VAUGHN	SECRETARY	1.00	Director	$0	$0	$0
DANA SMEDLEY	MEMBER AT LARGE	1.00	Director	$0	$0	$0
JENNIFER LOFQUIST	DIRECTOR & TREASURER	40.00	Officer	$64,130	$0	$64,130
KATIE PLYS	CHAIRMAN	1.00	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	$415,107	$388,201	$215,389	$26,906
2024	$357,762	$360,663	$192,642	$-2,901
2023	$318,855	$305,549	$190,838	$13,306
2022	$350,510	$252,332	$176,147	$98,178
2021	$59,645	$91,906	$78,315	$-32,261
2020	$354,278	$318,592	$109,955	$35,686
2019	$408,882	$405,606	$75,111	$3,276
2018	$434,359	$433,536	$76,092	$823

KIDS UNDER CONSTRUCTION PRESCHOOL INC