Civic Intelligence

Second Presbyterian Church Preschool Inc

EIN 71-0624986 • 501(c)3 • Little Rock, AR

Profile

The preschool provides a christian atmosphere of childcare that offers a variety of educational opportunities for young children. The preschool is accredited through naeyc.

600 Pleasant Valley DriveLittle Rock, AR 72227

www.secondpresclr.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

28th percentile

0.00x

Higher debt load relative to assets than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

24th percentile

0.00x

Higher debt load relative to revenue than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

52nd percentile

5.4%

Higher net margin than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

47th percentile

$45,269

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

67th percentile

10%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

23rd percentile

-10.0%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,194,093

Up $112,103 (+10%) from 2024

Liabilities

Down

$5,911

Down $5,961 (-50%) from 2024

Net Assets

Up

$1,188,182

Up $118,064 (+11%) from 2024

Revenue

Down

$2,231,617

Down $247,080 (-10.0%) from 2024

Expenses

Down

$2,110,542

Down $370,907 (-15%) from 2024

Net Income

Up

$121,075

Up $123,827 (+4500%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $167,953Liabilities 2011: $0Net Assets 2011: $167,9532011Assets 2012: $237,202Liabilities 2012: $0Net Assets 2012: $237,2022012Assets 2013: $282,181Liabilities 2013: $0Net Assets 2013: $282,1812013Assets 2014: $374,546Liabilities 2014: $0Net Assets 2014: $374,5462014Assets 2015: $479,677Liabilities 2015: $0Net Assets 2015: $479,6772015Assets 2016: $514,573Liabilities 2016: $0Net Assets 2016: $514,5732016Assets 2017: $543,139Liabilities 2017: $66,112Net Assets 2017: $477,0272017Assets 2018: $650,197Liabilities 2018: $0Net Assets 2018: $650,1972018Assets 2019: $558,104Liabilities 2019: $63,006Net Assets 2019: $495,0982019Assets 2020: $509,972Liabilities 2020: $363,007Net Assets 2020: $146,9652020Assets 2021: $894,955Liabilities 2021: $63,007Net Assets 2021: $831,9482021Assets 2022: $1,060,617Liabilities 2022: $63,003Net Assets 2022: $997,6142022Assets 2023: $763,459Liabilities 2023: $63,004Net Assets 2023: $700,4552023Assets 2024: $1,081,990Liabilities 2024: $11,872Net Assets 2024: $1,070,1182024Assets 2025: $1,194,093Liabilities 2025: $5,911Net Assets 2025: $1,188,1822025

Highlighted filing

2025

Assets$1,194,093
Liabilities$5,911
Net Assets$1,188,182

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $656,002Expenses 2011: $601,645Net Income 2011: $54,3572011Revenue 2012: $684,245Expenses 2012: $631,768Net Income 2012: $52,4772012Revenue 2013: $747,991Expenses 2013: $674,498Net Income 2013: $73,4932013Revenue 2014: $866,981Expenses 2014: $778,295Net Income 2014: $88,6862014Revenue 2015: $956,320Expenses 2015: $1,661,004Net Income 2015: -$704,6842015Revenue 2016: $1,040,095Expenses 2016: $1,040,194Net Income 2016: -$992016Revenue 2017: $1,333,102Expenses 2017: $1,338,447Net Income 2017: -$5,3452017Revenue 2018: $1,611,088Expenses 2018: $1,430,094Net Income 2018: $180,9942018Revenue 2019: $1,688,628Expenses 2019: $1,652,521Net Income 2019: $36,1072019Revenue 2020: $1,444,741Expenses 2020: $1,779,971Net Income 2020: -$335,2302020Revenue 2021: $2,553,875Expenses 2021: $1,854,002Net Income 2021: $699,8732021Revenue 2022: $2,298,439Expenses 2022: $2,126,341Net Income 2022: $172,0982022Revenue 2023: $2,346,641Expenses 2023: $2,643,800Net Income 2023: -$297,1592023Revenue 2024: $2,478,697Expenses 2024: $2,481,449Net Income 2024: -$2,7522024Revenue 2025: $2,231,617Expenses 2025: $2,110,542Net Income 2025: $121,0752025

Highlighted filing

2025

Revenue$2,231,617
Expenses$2,110,542
Net Income$121,075

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.19$0.01$1.19$2.23$2.11$0.12
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$0.01$1.07$2.48$2.48$0.00
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.06$0.70$2.35$2.64$0.30
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$0.06$1.00$2.30$2.13$0.17
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.06$0.83$2.55$1.85$0.70
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.36$0.15$1.44$1.78$0.34
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.56$0.06$0.50$1.69$1.65$0.04
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.00$0.65$1.61$1.43$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.54$0.07$0.48$1.33$1.34$0.01
2016Summary only. Only limited summary data is available for this year.$0.51$0.00$0.51$1.04$1.04$0.00
2015Summary only. Only limited summary data is available for this year.$0.48$0.00$0.48$0.96$1.66$0.70
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.00$0.37$0.87$0.78$0.09
2013Summary only. Only limited summary data is available for this year.$0.28$0.00$0.28$0.75$0.67$0.07
2012Summary only. Only limited summary data is available for this year.$0.24$0.00$0.24$0.68$0.63$0.05
2011Summary only. Only limited summary data is available for this year.$0.17$0.00$0.17$0.66$0.60$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Dec 24, 2025
Return Version
2024v5.2
Gross Receipts
$2,234,688
Mission and Program Overview

Mission

The preschool provides a Christian atmosphere of childcare that offers a variety of educational opportunities for young children. The preschool is accredited through NAEYC.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$376,838$1,004,577▲ $627,739
Accounts Receivable$499,929--
Land, Buildings, and Equipment, Net$205,131$181,772▼ $23,359
Prepaid Expenses and Deferred Charges-$7,744-
Cash and Non-Interest-Bearing Accounts$92--
Total Assets$1,081,990$1,194,093▲ $112,103
Liabilities
Accounts Payable and Accrued Expenses$11,872$5,911▼ $5,961
Total Liabilities$11,872$5,911▼ $5,961
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,070,118$1,188,182▲ $118,064
Total Net Assets Fund Balance$1,070,118$1,188,182▲ $118,064
Total Liabilities and Net Assets / Fund Balance$1,081,990$1,194,093▲ $112,103

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$180,457$63,564$244,021
Equipment$1,315$44,060$45,375
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jamie HolmsteadExecutive DirectorFT$45,269$45,269

Board Members and Trustees

NameTitle
Bruce RentzPresident
Becca GalindoDirector
Katherine FieldsDirector
Kati MalloryDirector
Ralph WilcoxSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$6,200
Program Service Revenue
$2,194,293
Investment Income
$26,764
Other Revenue
$4,360
All Other Contributions
$6,200
Change in Net Assets
$121,075
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,914,624
Other Expenses$195,918
Total Fundraising Expense$19,342
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,195,608$495,323$17,080$1,708,011
Payroll Taxes$88,961$36,855$1,271$127,087
Occupancy$45,329$19,428-$64,757
Current Officers, Directors, Trustees, and Key Employees$29,650$12,284$424$42,358
Pension Plan Contributions$26,017$10,779$372$37,168
Depreciation Depletion$26,158--$26,158
Information Technology$2,822$11,287-$14,109
Insurance$8,077$3,462-$11,539
Other Expenses$6,089$5,637$195$6,089
Fees for Services Accounting-$3,692-$3,692
Office Expenses-$3,476-$3,476
All Other Expenses$577$2,307-$2,884
Advertising-$89-$89
Total Functional Expenses$1,465,979$625,221$19,342$2,110,542
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,431
Fundraising Direct Expenses$3,071
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

The draft Form 990, including all required schedules, was prepared by the authorized preparer and provided to management for review. Management reviewed the document, compared key figures to the prior years return and internal financial statements, and discussed significant activities and changes. The final version was then distributed to the full Board of Directors via email ten days prior to filing. The Board had an opportunity to ask questions and discuss the return, and the Board Chair provided final approval before the form was submitted to the IRS.

CEO executive director top management comp Part VI line 15A

The organizations process for determining the compensation of the CEO/Executive Director and all other officers and key employees is reviewed and approved annually by the Board of Directors, composed entirely of independent, uncompensated members.

Other officer or key employee compensation Part VI line 15B

The organizations process for determining the compensation of the CEO/Executive Director and all other officers and key employees is reviewed and approved annually by the Board of Directors, composed entirely of independent, uncompensated members.

Governing documents etc available to public Part VI line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Second Presbyterian Church Preschool Inc
EIN
71-0624986
In Care Of
% Jamie Holmstead
Phone
5012276034
Address
600 Pleasant Valley Drive, Little Rock, AR 72227

Signing Officer

Name
Jamie Holmstead
Title
Executive Director
Phone
5012276034
Signed
2025-12-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jamie Holmstead
Formed
1991
Legal Domicile
Ar
Voting Board Members
5
Independent Board Members
5
Employees
71

Preparer

Firm
Covenant CPA Services PLLC
Address
111 Orchid Dr, Maumelle, AR 72113
Preparer
Jason Moseley
Phone
8707614419
Raw XML Appendix367 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.

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IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-22319
IRS990/PYOtherExpensesAmt0257317
IRS990/PYOtherRevenueAmt057824
IRS990/PYProgramServiceRevenueAmt02436092
IRS990/PYRevenuesLessExpensesAmt0-2752
IRS990/PYSalariesCompEmpBnftPaidAmt02224132
IRS990/PYTotalExpensesAmt02481449
IRS990/PYTotalRevenueAmt02478697
IRS990/ReconcilationRevenueExpnssAmt0121075
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0376838
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01004577
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01315
IRS990ScheduleD/EquipmentGrp/DepreciationAmt044060
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt045375
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0180457
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt063564
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0244021
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0181772
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The preschool accepts enrollment for all children - regardless of race, nationality, or creed - from infants through pre-kindergarten who can function successfully in the environment provided.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of nondiscriminatory policy (Question 3)
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The draft Form 990, including all required schedules, was prepared by the authorized preparer and provided to management for review. Management reviewed the document, compared key figures to the prior years return and internal financial statements, and discussed significant activities and changes. The final version was then distributed to the full Board of Directors via email ten days prior to filing. The Board had an opportunity to ask questions and discuss the return, and the Board Chair provided final approval before the form was submitted to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organizations process for determining the compensation of the CEO/Executive Director and all other officers and key employees is reviewed and approved annually by the Board of Directors, composed entirely of independent, uncompensated members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organizations process for determining the compensation of the CEO/Executive Director and all other officers and key employees is reviewed and approved annually by the Board of Directors, composed entirely of independent, uncompensated members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
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IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01081990
IRS990/TotalAssetsEOYAmt01194093
IRS990/TotalAssetsGrp/BOYAmt01081990
IRS990/TotalAssetsGrp/EOYAmt01194093
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06200
IRS990/TotalEmployeeCnt071
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt019342
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0625221
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01465979
IRS990/TotalFunctionalExpensesGrp/TotalAmt02110542
IRS990/TotalGrossUBIAmt04360
IRS990/TotalLiabilitiesBOYAmt011872
IRS990/TotalLiabilitiesEOYAmt05911
IRS990/TotalLiabilitiesGrp/BOYAmt011872
IRS990/TotalLiabilitiesGrp/EOYAmt05911
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01070118
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01188182
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01465979
IRS990/TotalProgramServiceRevenueAmt02194293
IRS990/TotalReportableCompFromOrgAmt045269
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02221057
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02231617
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt04360
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01081990
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01194093
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0600 Pleasant Valley Drive
IRS990/USAddress/CityNm0Little Rock
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072227
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.spplr.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMIE HOLMSTEAD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum05012276034
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Second Presbyterian Church Preschool Inc
ReturnHeader/Filer/BusinessNameControlTxt0SECO
ReturnHeader/Filer/EIN0710624986
ReturnHeader/Filer/InCareOfNm0% Jamie Holmstead
ReturnHeader/Filer/PhoneNum05012276034
ReturnHeader/Filer/USAddress/AddressLine1Txt0600 Pleasant Valley Drive
ReturnHeader/Filer/USAddress/CityNm0Little Rock
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072227
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0861503285
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Covenant CPA Services PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0111 Orchid Dr
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Maumelle
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072113
ReturnHeader/PreparerPersonGrp/PhoneNum08707614419
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JASON MOSELEY
ReturnHeader/ReturnTs02025-12-24T15:08:23-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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