FIRST BAPTIST PRESCHOOL OF PORTLAND (EIN 741534625) - 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

1964

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

FIRST BAPTIST PRESCHOOL OF PORTLAND, founded in 1964, is a community nonprofit that reported $1.7M in total revenue in fiscal year 2023. Revenue decreased 12% compared to the prior year.

Mission

TO EXTEND THE SERVICES OF THE CHURCH TO THE COMMUNITY BY PROVIDING A PROGRAM WHICH WILL FOSTER THE PHYSICAL, MENTAL,SOCIAL,EMOTIONAL,AND SPIRITUAL GROWTH OF THE CHILD THROUGH A CHRISTIAN ATMOSPHERE WITH CHRISTIAN TEACHERS AND CHARACTER BUILDING BIBLE STORIES.

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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 $20,169

Program Service Revenue $1,668,063

Investment Income $0

Other Revenue $0

TOTAL REVENUE $1,688,232

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,369,840

Fundraising Expenses $0

Program Expenses $1,637,344

Other Expenses $313,541

TOTAL EXPENSES $1,683,381

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,688,232	$1,908,956	-0.1%
Expenses	$1,683,381	$1,536,739	+0.1%
Net Income	$4,851	$372,217	-1.0%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHARLES RUTHERFORD	BOARD MEMBER	1.00	Director	$0	$0	$0
KALEY YOUNG	BOARD MEMBER	1.00	Director	$0	$0	$0
RON EARLY	PASTOR	1.00	Director	$0	$0	$0
LINDSEY BERGER	BOARD MEMBER	1.00	Director	$0	$0	$0
DEBBIE ROONEY	BOARD SECRETARY	1.00	Officer Director	$0	$0	$0
KATIE PATTERSON	PRESIDENT	1.00	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
2024	No data	No data	No data	No data
2023	$1,688,232	$1,683,381	$858,612	$4,851
2022	$1,908,956	$1,536,739	$852,521	$372,217
2022	$1,908,956	$1,536,739	$863,961	$372,217
2021	$1,453,593	$1,260,126	$505,422	$193,467
2020	$1,411,767	$1,338,000	$311,955	$73,767
2019	$1,476,959	$1,463,686	$238,188	$13,273
2018	$1,420,015	$1,473,064	$243,543	$-53,049

FIRST BAPTIST PRESCHOOL OF PORTLAND