Civic Intelligence

Second Presbyterian Church Preschool Inc.

990 • Fiscal year 2019 • EIN 71-0624986

Sep 01, 2018 to Aug 31, 2019 • Filed on Nov 14, 2019

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

55th percentile

0.11x

Higher debt load relative to assets than 55% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

35th percentile

0.04x

Higher debt load relative to revenue than 35% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

47th percentile

2.1%

Higher net margin than 47% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

9th percentile

-14%

Faster asset growth than 9% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

52nd percentile

4.8%

Faster revenue growth than 52% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets55th percentile

Assets

Down

$558,104

Down $92,093 (-14%) from 2018

Net Assets

Down

$495,098

Down $155,099 (-24%) from 2018

Liabilities

Up

$63,006

Up $63,006 from 2018

Revenue And Expenses
Liabilities / Revenue35th percentileNet Margin47th percentile

Revenue

Up

$1,688,628

Up $77,540 (+4.8%) from 2018

Expenses

Up

$1,652,521

Up $222,427 (+16%) from 2018

Net Income

Down

$36,107

Down $144,887 (-80%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth9th 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

2019

Assets$558,104
Liabilities$63,006
Net Assets$495,098
Open 2019 Filing

Operations Trend

Revenue Growth52nd 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

2019

Revenue$1,688,628
Expenses$1,652,521
Net Income$36,107
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2018 to Aug 31, 2019
Signed
Nov 14, 2019
Return Version
2018v3.1
Gross Receipts
$1,688,628
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$508,244$403,444▼ $104,800
Land, Buildings, and Equipment, Net$121,834$154,490▲ $32,656
Savings and Temporary Cash Investments$17,428--
Accounts Receivable$2,691$170▼ $2,521
Total Assets$650,197$558,104▼ $92,093
Liabilities
Deferred Revenue-$58,789-
Accounts Payable and Accrued Expenses-$4,217-
Total Liabilities$0$63,006▲ $63,006
Net Assets / Fund Balance
Unrestricted Net Assets$650,197$495,098▼ $155,099
Total Net Assets Fund Balance$650,197$495,098▼ $155,099
Total Liabilities and Net Assets / Fund Balance$650,197$558,104▼ $92,093

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$154,490$19,202$173,692
Compensation and Service Providers
Top Officer Pay36th percentile

Board Members and Trustees

NameTitle
Claire BrownPresident
Anthony BillingsleyDirector
Barrett FeltusDirector
Brittany SmithDirector
Bruce RentzDirector
Chrissy BillingsleyDirector
Michael UpsonDirector
Ralph WilcoxDeacon
Gwin CunninghamElder
Paige MajorsExecutive Di
Revenue and Support

Revenue Composition

Contributions and Grants
$120,000
Program Service Revenue
$1,568,628
Investment Income
$0
Other Revenue
$0
All Other Contributions
$120,000
Change in Net Assets
$36,107
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,360,896
Other Expenses$291,625
Total Fundraising Expense$15,502
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$963,375$384,270$13,251$1,360,896
Occupancy$86,175$36,933-$123,108
Office Expenses$13,416$10,937-$24,353
Insurance$10,385$4,451-$14,836
Other Expenses$13,806$14,240-$13,806
Advertising-$9,003$2,251$11,254
Fees for Services Accounting$3,864$1,656-$5,520
All Other Expenses$2,790$1,196-$3,986
Total Functional Expenses$1,174,333$462,686$15,502$1,652,521
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
Yes
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
2019-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Claire Brown
Formed
1991
Legal Domicile
Ar
Voting Board Members
9
Independent Board Members
9
Employees
61

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 -8,932 there were prior period adjustments posted to a variety of accounts as follows: deferred revenue (66,112) capital items 24,738 payroll expense (140,900) total (182,274) adjustments were proposed as part of the fy 2019 review engagement and posted by management.”

Raw XML Appendix352 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 -8,932 THERE WERE PRIOR PERIOD ADJUSTMENTS POSTED TO A VARIETY OF ACCOUNTS AS FOLLOWS: DEFERRED REVENUE (66,112) CAPITAL ITEMS 24,738 PAYROLL EXPENSE (140,900) TOTAL (182,274) ADJUSTMENTS WERE PROPOSED AS PART OF THE FY 2019 REVIEW ENGAGEMENT AND POSTED BY MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
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/TotalContributionsAmt0120000
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt015502
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01174333
IRS990/TotalFunctionalExpensesGrp/TotalAmt01652521
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ReturnHeader/BusinessOfficerGrp/PersonNm0PAIGE MAJORS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05012276034
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SECOND PRESBYTERIAN CHURCH
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PRESCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0SECO
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ReturnHeader/Filer/PhoneNum05012276034
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02019-11-15
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ReturnHeader/FilingSecurityInformation/IPTm014:29:12
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
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ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J ALLEN PIERCE CPA
ReturnHeader/ReturnTs02019-11-15T14:29:12-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-09-01
ReturnHeader/TaxPeriodEndDt02019-08-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$558,104
Liabilities
$63,006
Net assets
$495,098
Revenue
$1,688,628
Expenses
$1,652,521
Net income
$36,107
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
2019Detailed filing. Detailed filing data is available for this year.$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