Civic Intelligence

Second Presbyterian Church Preschool Inc.

990 • Fiscal year 2017 • EIN 71-0624986

Sep 01, 2016 to Aug 31, 2017 • Filed on Apr 18, 2017

Organization ProfileWWW.SECONDPRESCLR.ORG

View Organization Page

600 Pleasant Valley DriveLittle Rock, AR 72227

(501) 227-6034

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

54th percentile

0.12x

Higher debt load relative to assets than 54% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

37th percentile

0.05x

Higher debt load relative to revenue than 37% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

38th percentile

-0.4%

Higher net margin than 38% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

43rd percentile

$45,500

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

57th percentile

5.6%

Faster asset growth than 57% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

78th percentile

28%

Faster revenue growth than 78% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets54th percentile

Assets

Up

$543,139

Up $28,566 (+5.6%) from 2016

Net Assets

Down

$477,027

Down $37,546 (-7.3%) from 2016

Liabilities

Up

$66,112

Up $66,112 from 2016

Revenue And Expenses
Liabilities / Revenue37th percentileNet Margin38th percentile

Revenue

Up

$1,333,102

Up $293,007 (+28%) from 2016

Expenses

Up

$1,338,447

Up $298,253 (+29%) from 2016

Net Income

Down

-$5,345

Down $5,246 (-5299%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth57th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2017

Assets$543,139
Liabilities$66,112
Net Assets$477,027
Open 2017 Filing

Operations Trend

Revenue Growth78th percentile

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$1,333,102
Expenses$1,338,447
Net Income-$5,345
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Apr 18, 2017
Return Version
2016v3.1
Gross Receipts
$1,333,102
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
Cash and Non-Interest-Bearing Accounts$497,164$393,374▼ $103,790
Land, Buildings, and Equipment, Net-$129,658-
Savings and Temporary Cash Investments$17,409$17,416▲ $7
Accounts Receivable-$2,691-
Total Assets$514,573$543,139▲ $28,566
Liabilities
Deferred Revenue-$66,112-
Total Liabilities$0$66,112▲ $66,112
Net Assets / Fund Balance
Unrestricted Net Assets$514,573$477,027▼ $37,546
Total Net Assets Fund Balance$514,573$477,027▼ $37,546
Total Liabilities and Net Assets / Fund Balance$514,573$543,139▲ $28,566

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$129,658$2,446$132,104
Compensation and Service Providers
Top Officer Pay43rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Paige MajorsExecutive DiFT$45,500$45,500

Board Members and Trustees

NameTitle
Claire BrownPresident
Anthony BillingsleyDirector
Barrett FeltusDirector
Brittany SmithDirector
Chrissy BillingsleyDirector
Fred FennigDirector
Michael UpsonDirector
Ralph WilcoxDeacon
Gwin CunninghamElder
Revenue and Support

Revenue Composition

Contributions and Grants
$121,573
Program Service Revenue
$1,211,529
Investment Income
$0
Other Revenue
$0
All Other Contributions
$119,460
Change in Net Assets
$-5,345
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,102,282
Other Expenses$236,165
Total Fundraising Expense$14,276
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$771,597$319,662$11,023$1,102,282
Occupancy$114,763$17,919-$132,682
Office Expenses$61,282$29,551$3,253$94,086
Insurance$6,578$2,819-$9,397
Total Functional Expenses$954,220$369,951$14,276$1,338,447
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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 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, Page 6, Part VI, Line 11B

“The organization's form 990 is reviewed for approval by the board of directors and executive director prior to signing.”

Form 990, Page 6, Part VI, Line 15A

“The board of directors determines the compensation of the executive director.”

Form 990, Page 6, Part VI, Line 15B

“The board of directors determines the compensation of the key staff members on annual basis.”

Form 990, Page 6, Part VI, Line 19

“All governing documents, policies and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Second Presbyterian Church
EIN
71-0624986
Phone
5012276034
Address
600 PLEASANT VALLEY DRIVE, LITTLE ROCK, AR 72227

Signing Officer

Name
Paige Majors
Title
Executive Director
Phone
5012276034
Signed
2017-04-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Claire Brown
Formed
1991
Legal Domicile
Ar
Voting Board Members
6
Independent Board Members
6
Employees
75

Preparer

Firm
Pierce Firm Pllc
Address
2241 GREEN ACRES ROAD, FAYETTEVILLE, AR 72703-0554
Preparer
J Allen Pierce CPA
Phone
4794669319
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Book / tax depreciation difference -2,446”

Raw XML Appendix332 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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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE PRESCHOOL ACCEPTS ENROLLMENT FOR ALL CHILDREN - REGARDLESS OF RACE, ATIONALITY, OR CREED - FROM SIX MONTHS THROUGH PRE- KINDERGARTEN WHO CAN FUNCTION SUCCESSFULLY IN THE ENVIORNMENT PROVIDED.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S FORM 990 IS REVIEWED FOR APPROVAL BY THE BOARD OF DIRECTORS AND EXECUTIVE DIRECTOR PRIOR TO SIGNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS DETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS DETERMINES THE COMPENSATION OF THE KEY STAFF MEMBERS ON ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE -2,446
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/TotalAssetsBOYAmt0514573
IRS990/TotalAssetsEOYAmt0543139
IRS990/TotalAssetsGrp/BOYAmt0514573
IRS990/TotalAssetsGrp/EOYAmt0543139
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0121573
IRS990/TotalEmployeeCnt075
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt014276
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0369951
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0954220
IRS990/TotalFunctionalExpensesGrp/TotalAmt01338447
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt066112
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt066112
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0514573
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0477027
IRS990/TotalProgramServiceExpensesAmt0954220
IRS990/TotalProgramServiceRevenueAmt01211529
IRS990/TotalReportableCompFromOrgAmt045500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01211529
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01333102
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0514573
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0543139
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0514573
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0477027
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt013609 FOX FIELD LANE
IRS990/USAddress/CityNm0LITTLE ROCK
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072211
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.SECONDPRESCLR.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAIGE MAJORS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05012276034
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-04-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SECOND PRESBYTERIAN CHURCH
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PRESCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0SECO
ReturnHeader/Filer/EIN0710624986
ReturnHeader/Filer/PhoneNum05012276034
ReturnHeader/Filer/USAddress/AddressLine1Txt0600 PLEASANT VALLEY DRIVE
ReturnHeader/Filer/USAddress/CityNm0LITTLE ROCK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072227
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId019C3764FD7E16FB4ACA36044FF05FC5449D87197
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06E281AA5297327A144FF8F8621DBF88A7370D791
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0474595624
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PIERCE FIRM PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02241 GREEN ACRES ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FAYETTEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0727030554
ReturnHeader/PreparerPersonGrp/PhoneNum04794669319
ReturnHeader/PreparerPersonGrp/PreparationDt02018-05-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J ALLEN PIERCE CPA
ReturnHeader/ReturnTs02018-05-02T15:08:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-09-01
ReturnHeader/TaxPeriodEndDt02017-08-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$543,139
Liabilities
$66,112
Net assets
$477,027
Revenue
$1,333,102
Expenses
$1,338,447
Net income
-$5,345
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
2017Detailed filing. Detailed filing data is available for this year.$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