JCA Preschool Inc

EIN: 851291259 501(c)(3)

Massillon, OH

Total Revenue
$219,740
Total Expenses
$257,168
Total Assets
$204,450
Net Assets
$203,846
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2020
Legal Domicile
OH
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

At Jackson Children's Academy, it is our primary goal and purpose to 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.We promise to provide a loving and stimulating environment which encourages participation, creativity, problem solving and enthusiasm for learning.

Program Service Accomplishments

Program 1
Expenses: $217,101 Revenue: $214,716

Jackson Children's Academy was purchased in June of 2020 with the intent of investing the revenue to strengthen the school and enhance the ministry of the church where the school is located. JCA...

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Jackson Children's Academy was purchased in June of 2020 with the intent of investing the revenue to strengthen the school and enhance the ministry of the church where the school is located. JCA fared economically well while accomplishing our goal of safely nurturing and educating 87 preschool aged children. The students in our preschool are provided with loving care in an intimate and fun environment. The student-to-teacher ratio helps us provide more one-on-one opportunities to help the students grow and prepare them for their educational career. Being a non-profit organization allows us to reinvest our revenues into ensuring these goals can continue.Since COVID 19, the child care profession has become less stable. The Ohio Department of Job and Family Services provided grants to help stabilize the child care industry. These grants have been exhausted and further funds will not be available. We have chosen to be very conservative with the funds to support our future school years. As we look ahead to 2024 and beyond, our goal is to go above and beyond, touch our children's lives, and strengthen the families at Jackson Children's Academy and Crosspoint United Methodist Church. Along with the current goals listed we are working to help the Crosspoint United Methodist Church, that we rent space from, financially. We are currently paying rent along with the church's mortgage. The school board along with the staff have deemed it important to stay in the current building. If the church fails we will not have a building to rent.

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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%)

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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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Governance

Voting Members
3
Independent Members
2
Employees
16
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
3
$0
Total Directors
4
$33,858
Key Employees
0
$0
Highest Compensated
0
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
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