Second Presbyterian Church Preschool Inc (EIN 710624986) - 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

1991

Legal Domicile

Principal Officer

Jamie Holmstead

Phone

5012276034

Tax Period

2024-09-01 to 2025-08-31

SECOND PRESBYTERIAN CHURCH PRESCHOOL INC, founded in 1991, is a community nonprofit that reported $1.6M in total revenue in fiscal year 2017. Revenue surged 21% from the prior year, signaling strong growth momentum. Expenses of $1.4M left a modest 11% surplus.

Mission

The preschool provides a Christian atmosphere of childcare that offers a variety of educational opportunities for young children. The preschool is accredited through NAEYC.

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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 $6,200

Program Service Revenue $2,194,293

Investment Income $26,764

Other Revenue $4,360

TOTAL REVENUE $2,231,617

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,914,624

Fundraising Expenses $19,342

Program Expenses $1,465,979

Other Expenses $195,918

TOTAL EXPENSES $2,110,542

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,231,617	$2,478,697	-0.1%
Expenses	$2,110,542	$2,481,449	-0.1%
Net Income	$121,075	$-2,752	-45.0%

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

$45,269

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Jamie Holmstead	Executive Director	40.00	Officer	$45,269	$0	$45,269
Katherine Fields	Director	2.00	Director	$0	$0	$0
Becca Galindo	Director	2.00	Director	$0	$0	$0
Kati Mallory	Director	2.00	Director	$0	$0	$0
Bruce Rentz	President	2.00	Officer Director	$0	$0	$0
Ralph Wilcox	Secretary	2.00	Officer 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
2025	$2,231,617	$2,110,542	$1,194,093	$121,075
2024	$2,478,697	$2,481,449	$1,081,990	$-2,752
2023	$2,346,641	$2,643,800	$763,459	$-297,159
2022	$2,298,439	$2,126,341	$1,060,617	$172,098
2021	$2,553,875	$1,854,002	$894,955	$699,873
2020	$1,444,741	$1,779,971	$509,972	$-335,230
2019	$1,688,628	$1,652,521	$558,104	$36,107
2018	$1,611,088	$1,430,094	$650,197	$180,994

Second Presbyterian Church Preschool Inc