Civic Intelligence

Second Presbyterian Church Preschool Inc.

990 • Fiscal year 2023 • EIN 71-0624986

Sep 01, 2022 to Aug 31, 2023 • Filed on Oct 31, 2023

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

53rd percentile

0.08x

Higher debt load relative to assets than 53% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

34th percentile

0.03x

Higher debt load relative to revenue than 34% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

21st percentile

-13%

Higher net margin than 21% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

48th percentile

$53,455

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

5th percentile

-28%

Faster asset growth than 5% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

42nd percentile

2.1%

Faster revenue growth than 42% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Down

$763,459

Down $297,158 (-28%) from 2022

Net Assets

Down

$700,455

Down $297,159 (-30%) from 2022

Liabilities

Up

$63,004

Up $1 (+0.0%) from 2022

Revenue And Expenses
Liabilities / Revenue34th percentileNet Margin21st percentile

Revenue

Up

$2,346,641

Up $48,202 (+2.1%) from 2022

Expenses

Up

$2,643,800

Up $517,459 (+24%) from 2022

Net Income

Down

-$297,159

Down $469,257 (-273%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth5th 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

2023

Assets$763,459
Liabilities$63,004
Net Assets$700,455
Open 2023 Filing

Operations Trend

Revenue Growth42nd 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

2023

Revenue$2,346,641
Expenses$2,643,800
Net Income-$297,159
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Oct 31, 2023
Return Version
2022v5.0
Gross Receipts
$2,346,641
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$919,291$636,245▼ $283,046
Land, Buildings, and Equipment, Net$141,156$127,044▼ $14,112
Accounts Receivable$170$170→ $0
Total Assets$1,060,617$763,459▼ $297,158
Liabilities
Deferred Revenue$58,789$58,789→ $0
Accounts Payable and Accrued Expenses$4,214$4,215▲ $1
Total Liabilities$63,003$63,004▲ $1
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$997,614$700,455▼ $297,159
Total Net Assets Fund Balance$997,614$700,455▼ $297,159
Total Liabilities and Net Assets / Fund Balance$1,060,617$763,459▼ $297,158

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$104,505$41,607$146,112
Equipment$22,539$34,130$56,669
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Paige MajorsExecutive DiFT$53,455$53,455

Board Members and Trustees

NameTitle
Bruce RentzPresident
Becca GalindoDirector
Bob StobaughDirector
Katie FieldsDirector
Molly CrosslandDirector
Ralph WilcoxSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$204,013
Program Service Revenue
$2,142,628
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-297,159
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,163,326
Other Expenses$480,474
Total Fundraising Expense$22,390
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,476,909$611,863$21,099$2,109,871
Occupancy$82,483$35,351-$117,834
Current Officers, Directors, Trustees, and Key Employees$37,418$15,502$535$53,455
Office Expenses$26,450$11,336-$37,786
Other Expenses$13,250$13,250-$26,500
Insurance$10,851$4,651-$15,502
Depreciation Depletion$14,113--$14,113
All Other Expenses$5,000--$5,000
Advertising-$3,025$756$3,781
Fees for Services Accounting$980$420-$1,400
Total Functional Expenses$1,911,994$709,416$22,390$2,643,800
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 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, 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
2023-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paige Majors
Formed
1991
Legal Domicile
Ar
Voting Board Members
6
Independent Board Members
6
Employees
93

Preparer

Firm
Pierce Firm Pllc
Address
2241 GREEN ACRES ROAD, FAYETTEVILLE, AR 72703-0554
Preparer
J Allen Pierce CPA
Phone
4792499916
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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/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
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IRS990/TotalContributionsAmt0204013
IRS990/TotalEmployeeCnt093
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt022390
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0709416
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01911994
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0700455
IRS990/TotalProgramServiceExpensesAmt01911994
IRS990/TotalProgramServiceRevenueAmt02142628
IRS990/TotalReportableCompFromOrgAmt053455
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02142628
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0PAIGE MAJORS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05012276034
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SECOND PRESBYTERIAN CHURCH
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PRESCHOOL INC
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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/PreparationDt02023-10-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J ALLEN PIERCE CPA
ReturnHeader/ReturnTs02023-11-01T07:37:14-04:00
ReturnHeader/ReturnTypeCd0990
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ReturnHeader/TaxPeriodBeginDt02022-09-01
ReturnHeader/TaxPeriodEndDt02023-08-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$763,459
Liabilities
$63,004
Net assets
$700,455
Revenue
$2,346,641
Expenses
$2,643,800
Net income
-$297,159
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
2023Detailed filing. Detailed filing data is available for this year.$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