FIRST PRESBYTERIAN DAY SCHOOL (EIN 561049251) - 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

1970

Legal Domicile

Principal Officer

WILL JOLLY

Phone

9196888685

Tax Period

2023-09-01 to 2024-08-31

FIRST PRESBYTERIAN DAY SCHOOL, founded in 1970, is a small nonprofit that reported $996K in total revenue in fiscal year 2023. Revenue grew 12% year-over-year, indicating healthy expansion.

Mission

PROVIDE CHILD CARE SERVICES AND NUTRITIOUS MEALS DAILY TO APPROXIMATELY 64 CHILDREN PER YEAR, INCLUDING THOSE RECEIVING FINANCIAL AID AND SUBSIDIES FROM THE NORTH CAROLINA DEPARTMENT OF SOCIAL SERVICES.

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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 $412,337

Program Service Revenue $577,411

Investment Income $5,800

Other Revenue $781

TOTAL REVENUE $996,329

Expense Breakdown

Grants Paid $0

Salaries & Benefits $750,170

Fundraising Expenses $0

Program Expenses $823,362

Other Expenses $245,123

TOTAL EXPENSES $995,293

Year-over-Year Comparison

	2023	2022	Change
Revenue	$996,329	$890,800	+0.1%
Expenses	$995,293	$886,353	+0.1%
Net Income	$1,036	$4,447	-0.8%

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

$155,045

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
WILL JOLLY	CHAIR	0.30	Director	$0	$0	$0
FLO THOMPSON	VICE CHAIR	0.30	Director	$0	$0	$0
JAMES RUGGIERO	TREASURER	0.30	Director	$0	$0	$0
SIMON MARSHALL	MEMBER	0.30	Director	$0	$0	$0
NATHAN WILLIAMS	MEMBER	0.30	Director	$0	$0	$0
MARIEL BEASLEY	MEMBER	0.30	Director	$0	$0	$0
KASHAMA LEO	MEMBER	0.30	Director	$0	$0	$0
ESTHER HETHCOX	MEMBER	0.30	Director	$0	$0	$0
TAYLOR CRABTREE	MEMBER	0.30	Director	$0	$0	$0
KIM ABELS	MEMBER	0.30	Director	$0	$0	$0
MICHELLE MILLER-COX	DIRECTOR	40.00	Officer	$73,241	$12,861	$86,102
MAMIE WATSON	ASSISTANT DIRECTOR	40.00	Officer	$57,640	$11,303	$68,943

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	$996,329	$995,293	$515,700	$1,036
2023	$890,800	$886,353	$514,192	$4,447
2022	$996,797	$832,194	$521,516	$164,603
2021	$695,359	$618,751	$485,395	$76,608
2020	$630,774	$778,405	$406,128	$-147,631
2019	$774,248	$743,813	$428,472	$30,435
2018	$689,408	$668,960	$408,587	$20,448

FIRST PRESBYTERIAN DAY SCHOOL