Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
First Presbyterian Church Child
EIN 56-1399241 • 501(c)3 • Stanley, NC
Profile
Church educational childcare.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.11x
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
39th percentile
Higher net margin than 39% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 18.7% of source-year revenue.
Asset Growth
35th percentile
Faster asset growth than 35% of similar nonprofits.
Revenue Growth
42nd percentile
Faster revenue growth than 42% of similar nonprofits.
Balance Sheet
Assets
Down$20,759
Down $4,065 (-16%) from 2023
Liabilities
Down$2,201
Down $807 (-27%) from 2023
Net Assets
Down$18,558
Down $3,258 (-15%) from 2023
Revenue
Down$107,155
Down $12,242 (-10%) from 2023
Expenses
Down$110,413
Down $14,880 (-12%) from 2023
Net Income
Up-$3,258
Up $2,638 (+45%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZXML pending. An XML filing is linked for this year, but detailed extraction is still pending.
- Assets
- $20,759
- Liabilities
- $2,201
- Net assets
- $18,558
- Revenue
- $107,155
- Expenses
- $110,413
- Net income
- -$3,258
Latest Detailed Filing
The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2022 to Dec 31, 2022
- Signed
- May 8, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $109,444
Mission and Program Overview
Mission
Church educational childcare.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| WE SERVE CHILDREN AGES 1-4 IN OUR MORNING PRESCHOOL PROGRAM AND AGES 5-12 IN OUR SCHOOL-AGED PROGRAM. WE PROVIDE AN EDUCATIONAL PROGRAM TO CHILDREN, TEACHING THEM ABOUT GOD AND HIS LOVE FOR THEM AND INSTILLING A CHRIST-LIKE WORLD VIEW. WE PROVIDE FOOD AND SUPPLIES FOR CLASSROOM INSTRUCTION TO REINFORCE OUR TEACHING. | - | $112,849 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DEBBIE SMITH | Director | - | $27,103 | - | $27,103 |
| LENNIE BURRELL | Comm. Chair | - | $1,788 | - | $1,788 |
Filing and Contact Details
Filer
- Filer Name
- First Presbyterian Church Child
- EIN
- 56-1399241
- Phone
- 7042634274
- Address
- 512 OLD MOUNT HOLLY ROAD, STANLEY, NC 28164-2191
Signing Officer
- Name
- Debbie Smith
- Title
- Director
- Phone
- 7042634274
- Signed
- 2023-05-08
Preparer
- Firm
- Collis & Associates Cpas Pc
- Address
- 103 EAST THIRD AVENUE, GASTONIA, NC 28052
- Preparer
- Angela H Surretsky
- Phone
- 7048670201
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses bank service charges 1,365 gifts 100 food 1,102 insurance 235 miscellaneous 332 returned checks 335 special events 68 classroom supplies 1,361 general supplies 154 office supplies 1,653 training-first aid/cpr 50 total 6,755”
Form 990-ez, Part II, Line 26
“Payroll liabilities 3,255 2,704”
Form 990-ez, Part III, Line 28
“We serve children ages 1-4 in our morning preschool program and ages 5-12 in our school-aged program. We provide an educational program to children, teaching them about god and his love for them and instilling a christ-like world view. We provide food and supplies for classroom instruction to reinforce our teaching.”
Raw XML Appendix133 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | LENNIE BURRELL |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7042634274 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 120 DEVINE STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | STANLEY |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 28164 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 34372 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 30416 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -3405 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1040 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 34372 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 30416 |
| IRS990EZ/GrossReceiptsAmt | 0 | 109444 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 7 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 31117 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 27712 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 31117 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 27712 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 1788 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 27103 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | LENNIE BURRELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DEBBIE SMITH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | COMM. CHAIR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 6755 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | CHURCH EDUCATIONAL CHILDCARE. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 109437 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | WE SERVE CHILDREN AGES 1-4 IN OUR MORNING PRESCHOOL PROGRAM AND AGES 5-12 IN OUR SCHOOL-AGED PROGRAM. WE PROVIDE AN EDUCATIONAL PROGRAM TO CHILDREN, TEACHING THEM ABOUT GOD AND HIS LOVE FOR THEM AND INSTILLING A CHRIST-LIKE WORLD VIEW. WE PROVIDE FOOD AND SUPPLIES FOR CLASSROOM INSTRUCTION TO REINFORCE OUR TEACHING. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 112849 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 105054 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 3255 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 2704 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 112849 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 112849 |
| IRS990EZ/TotalRevenueAmt | 0 | 109444 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 300 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 300 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 600 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 109444 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 133968 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 78646 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 119822 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 115890 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 557770 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 558370 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 109444 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 133968 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 78646 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 120122 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 116190 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 558370 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 109444 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 133968 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 78646 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 120122 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 116190 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 558370 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES BANK SERVICE CHARGES 1,365 GIFTS 100 FOOD 1,102 INSURANCE 235 MISCELLANEOUS 332 RETURNED CHECKS 335 SPECIAL EVENTS 68 CLASSROOM SUPPLIES 1,361 GENERAL SUPPLIES 154 OFFICE SUPPLIES 1,653 TRAINING-FIRST AID/CPR 50 TOTAL 6,755 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PAYROLL LIABILITIES 3,255 2,704 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | WE SERVE CHILDREN AGES 1-4 IN OUR MORNING PRESCHOOL PROGRAM AND AGES 5-12 IN OUR SCHOOL-AGED PROGRAM. WE PROVIDE AN EDUCATIONAL PROGRAM TO CHILDREN, TEACHING THEM ABOUT GOD AND HIS LOVE FOR THEM AND INSTILLING A CHRIST-LIKE WORLD VIEW. WE PROVIDE FOOD AND SUPPLIES FOR CLASSROOM INSTRUCTION TO REINFORCE OUR TEACHING. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DEBBIE SMITH |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7042634274 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-05-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FIRST PRESBYTERIAN CHURCH CHILD |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | DEVELOPMENT CENTER |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FIRS |
| ReturnHeader/Filer/EIN | 0 | 561399241 |
| ReturnHeader/Filer/PhoneNum | 0 | 7042634274 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 512 OLD MOUNT HOLLY ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | STANLEY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 281642191 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 208281454 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | COLLIS & ASSOCIATES CPAS PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 103 EAST THIRD AVENUE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | GASTONIA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 28052 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7048670201 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2023-05-08 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ANGELA H SURRETSKY |
| ReturnHeader/ReturnTs | 0 | 2023-05-15T13:44:20-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | DEBBIE |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | SMITH |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2022-12-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
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