JCA Preschool Inc (EIN 851291259) - 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

2020

Legal Domicile

Principal Officer

Dennis Boyd

Phone

3302687377

Tax Period

2024-07-01 to 2025-06-30

JCA Preschool Inc, founded in 2020, is a small nonprofit that reported $220K in total revenue in fiscal year 2024. Revenue decreased 17% compared to the prior year. Expenses of $257K exceeded revenue, resulting in a 17% operating deficit.

Mission

Create a partnership among home, school, and community and a nurturing and positive environment so that the word 'school' will have only the most pleasant associations and the students are excited about learning.

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $213,656

Investment Income $5,024

Other Revenue $1,060

TOTAL REVENUE $219,740

Expense Breakdown

Grants Paid $0

Salaries & Benefits $165,991

Fundraising Expenses $0

Program Expenses $217,101

Other Expenses $91,177

TOTAL EXPENSES $257,168

Year-over-Year Comparison

	2024	2023	Change
Revenue	$219,740	$264,404	-0.2%
Expenses	$257,168	$222,273	+0.2%
Net Income	$-37,428	$42,131	-1.9%

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

$33,858

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Dennis Boyd	President	1.00	Officer Director	$0	$0	$0
Lori Lapp	Vice-President-Secretary	1.00	Officer Director	$0	$0	$0
Thomas Kalb	Treasurer	1.00	Officer Director	$0	$0	$0
Sheri Boyd	Executive Director	40.00	Director	$33,858	$0	$33,858

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	$219,740	$257,168	$204,450	$-37,428
2024	$264,404	$222,273	$257,638	$42,131
2023	$351,149	$276,539	$265,097	$74,610
2022	$222,352	$158,969	$151,872	$63,383

JCA Preschool Inc