Liabilities / Assets
28th percentile
Higher debt load relative to assets than 28% of similar nonprofits.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
28th percentile
Higher debt load relative to assets than 28% of similar nonprofits.
Liabilities / Revenue
24th percentile
Higher debt load relative to revenue than 24% of similar nonprofits.
Net Margin
52nd percentile
Higher net margin than 52% of similar nonprofits.
Top Officer Pay
47th percentile
Higher top officer pay than 47% of similar nonprofits.
Top officer pay equals 2.0% of source-year revenue.
Asset Growth
67th percentile
Faster asset growth than 67% of similar nonprofits.
Revenue Growth
23rd percentile
Faster revenue growth than 23% of similar nonprofits.
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
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
The preschool provides a Christian atmosphere of childcare that offers a variety of educational opportunities for young children. The preschool is accredited through NAEYC.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $180,457 | $63,564 | $244,021 |
| Equipment | $1,315 | $44,060 | $45,375 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Jamie Holmstead | Executive Director | FT | $45,269 | $45,269 |
| Name | Title |
|---|---|
| Bruce Rentz | President |
| Becca Galindo | Director |
| Katherine Fields | Director |
| Kati Mallory | Director |
| Ralph Wilcox | Secretary |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $7,431 |
| Fundraising Direct Expenses | $3,071 |
| Professional Fundraising Fees | $0 |
“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.”
“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.”
“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.”
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 11872 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 5911 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 499929 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | The preschool provides a Christian atmosphere of childcare that offers a variety of educational opportunities for young children. The preschool is accredited through NAEYC. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 89 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 89 |
| IRS990/AllOtherContributionsAmt | 0 | 6200 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2307 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 577 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 2884 |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Jamie Holmstead |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5012276034 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 600 Pleasant Valley Drive |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Little Rock |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 72227 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 92 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 424 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 12284 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 29650 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 42358 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 6200 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 26764 |
| IRS990/CYOtherExpensesAmt | 0 | 195918 |
| IRS990/CYOtherRevenueAmt | 0 | 4360 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2194293 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 121075 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1914624 |
| IRS990/CYTotalExpensesAmt | 0 | 2110542 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 19342 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2231617 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 26158 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 26158 |
| IRS990/Desc | 0 | To provide a Christian atmosphere and educational opportunities to young children. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 71 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1465979 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3692 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3692 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Jamie Holmstead |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Katherine Fields |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Becca Galindo |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Kati Mallory |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Bruce Rentz |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Ralph Wilcox |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 45269 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Executive Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Secretary |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1991 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingDirectExpensesAmt | 0 | 3071 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 7431 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 2234688 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 11287 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 2822 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 14109 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 3462 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 8077 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 11539 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 26764 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 26764 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 107624 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 205131 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 181772 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 289396 |
| IRS990/LegalDomicileStateCd | 0 | AR |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | The preschool provides a Christian atmosphere of childcare that offers a variety of educational opportunities for young children. The preschool is accredited through NAEYC. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1070118 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1188182 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 4360 |
| IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt | 0 | 4360 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1070118 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1188182 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 19428 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 45329 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 64757 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3476 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3476 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | School Supply Expenses |
| IRS990/OtherExpensesGrp/Desc | 1 | Payroll Processing Fees |
| IRS990/OtherExpensesGrp/Desc | 2 | Teaching Expenses |
| IRS990/OtherExpensesGrp/Desc | 3 | Teacher Meals |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 195 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 20602 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 5637 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 20602 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 13607 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 2482 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 6089 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 41204 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 19439 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2482 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 6089 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 17080 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 495323 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1195608 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1708011 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 1271 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 36855 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 88961 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 127087 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 372 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 10779 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 26017 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 37168 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 7744 |
| IRS990/PrincipalOfficerNm | 0 | Jamie Holmstead |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -3011 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Tuition Revenue |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2194293 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2194293 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 7100 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | -22319 |
| IRS990/PYOtherExpensesAmt | 0 | 257317 |
| IRS990/PYOtherRevenueAmt | 0 | 57824 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2436092 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -2752 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2224132 |
| IRS990/PYTotalExpensesAmt | 0 | 2481449 |
| IRS990/PYTotalRevenueAmt | 0 | 2478697 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 121075 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 376838 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1004577 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 1315 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 44060 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 45375 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 180457 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 63564 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 244021 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 181772 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | The 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/FormAndLineReferenceDesc | 0 | Description of nondiscriminatory policy (Question 3) |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other officer or key employee compensation Part VI line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Governing documents etc available to public Part VI line 19 |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | AR |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1081990 |
| IRS990/TotalAssetsEOYAmt | 0 | 1194093 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1081990 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1194093 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 6200 |
| IRS990/TotalEmployeeCnt | 0 | 71 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 19342 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 625221 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1465979 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2110542 |
| IRS990/TotalGrossUBIAmt | 0 | 4360 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 11872 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 5911 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 11872 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 5911 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1070118 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1188182 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1465979 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 2194293 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 45269 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2221057 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2231617 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 4360 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1081990 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1194093 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 600 Pleasant Valley Drive |
| IRS990/USAddress/CityNm | 0 | Little Rock |
| IRS990/USAddress/StateAbbreviationCd | 0 | AR |
| IRS990/USAddress/ZIPCd | 0 | 72227 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | www.spplr.org |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JAMIE HOLMSTEAD |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Director |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5012276034 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-12-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Second Presbyterian Church Preschool Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SECO |
| ReturnHeader/Filer/EIN | 0 | 710624986 |
| ReturnHeader/Filer/InCareOfNm | 0 | % Jamie Holmstead |
| ReturnHeader/Filer/PhoneNum | 0 | 5012276034 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 600 Pleasant Valley Drive |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Little Rock |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | AR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 72227 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 861503285 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Covenant CPA Services PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 111 Orchid Dr |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Maumelle |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | AR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 72113 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8707614419 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-12-24 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JASON MOSELEY |
| ReturnHeader/ReturnTs | 0 | 2025-12-24T15:08:23-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-09-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-08-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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