PARKWAY PRESBYTERIAN PRESCHOOL

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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

2016

Legal Domicile

Principal Officer

Kristen Absher

Phone

3367655646

Tax Period

2020-08-01 to 2021-07-31

PARKWAY PRESBYTERIAN PRESCHOOL, founded in 2016, is a small nonprofit that reported $418K in total revenue in fiscal year 2020. Revenue surged 83% from the prior year, signaling strong growth momentum. Expenses of $357K left a modest 15% surplus.

Mission

Parkway Presbyterian Preschool offers a safe and creative Christian environment where children and grow cognitively, physically, and socially. We believe that every child is unique and their success and growth come from encouragement and praise. Our teachers work on building confidence through positive feedback through art, science, math, and language. Our goal is to inspire a child's passion for learning.

Program Service Accomplishments

Program 1

Expenses: $303,382 Revenue: $0

Employee Salaries: Parkway Presbyterian Preschool employees 15-35 teachers throughout the calendar year. These teachers not only gain monetary employment but also the ability to grow and learn while teaching our youngest children. For many of our staff with children of their own, Parkway Presbyterian Preschool offers a feasible work schedule that allows our teachers to maintain a safe, caring, and productive home life for their family and children.

Program 2

Expenses: $18,075 Revenue: $0

Teaching/Classroom Supplies: Parkway Presbyterian Preschool provides its staff with all the necessary teaching tools for all ages. Supplies needed range from classroom cleaning products, teaching...

Teaching/Classroom Supplies: Parkway Presbyterian Preschool provides its staff with all the necessary teaching tools for all ages. Supplies needed range from classroom cleaning products, teaching materials including but not limited to art supplies, science materials, garden and planting tools and materials, snacks, puzzles, books, and age appropriate toys and games.

Program 3

Expenses: $7,180 Revenue: $0

Enrichment: Parkway Presbyterian Preschool offers a variety of enrichment activities for our staff and children alike. Such activities include music, Creature Teacher, Stretch-N-Grow, Eat the Rainbow healthy eating program, First Aid and CPR training/certification, staff meetings, and continuing education. **This expense was decreased in relation to past years due to COVID-19 limitations.

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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 (2020)

Revenue Breakdown

Contributions & Grants $46,362

Program Service Revenue $371,872

Investment Income $0

Other Revenue $0

TOTAL REVENUE $418,234

Expense Breakdown

Grants Paid $0

Salaries & Benefits $303,382

Fundraising Expenses $0

Program Expenses $356,658

Other Expenses $53,276

TOTAL EXPENSES $356,658

Year-over-Year Comparison

	2020	2019	Change
Revenue	$418,234	$228,532	+0.8%
Expenses	$356,658	$222,532	+0.6%
Net Income	$61,576	$6,000	+9.3%

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

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

$4,681

Total Directors

$20,304

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Kristen Absher	Preschool Director	25	Director	$20,304	$0	$20,304
Karen Boccardi	Teacher Representative	0.5	Officer	$4,681	$0	$4,681
Thom Burleson	Church Representative	0.5	Officer	$0	$0	$0
Delana Vickers	Board Member	0.5	Officer	$0	$0	$0
Steven Heffner	Parent Representative	0.5	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
2021	$418,234	$356,658	$61,576	$61,576