Jca Preschool INC

Massillon, OH · Public charity (501(c)(3))

✓ Tax-deductible Latest data FY2025
Revenue
$220K
▼ -17% vs prior year
Spent
$257K
To programs
84%
Net assets
$204K

Form 990 for the fiscal year ending June 2025 (IRS tax year 2024).

Status and standing

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Filed FY2024 (typical filing lag)
Foundation funders?
1 funder — Ohio Child Care Resource and Referral Association
$49K in the latest grant year.
Spent on programs?
84% to programs
Form 990 Part IX, latest filing.
Size and trend
$100K–1M
↓ -17% vs prior year
Legal name (IRS)Hdr · item CJca Preschool INC
EINHdr · item D85-1291259
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFJun 2020
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CMassillon, OH
NTEE classificationIRS BMFNonprofit

Where the money goes

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.84 Management & general $0.16
Program services84%$217K
Management & general16%$40K
Total functional expensesLn 25$257K

Financial health

Revenue & expenses by yearFY2022–FY2025
Revenue
$220K
FY2025▼ -17%
Expenses
$257K
FY2025▲ +16%
Program efficiency
84%
of spending reaches programs▼ -0.7% vs prior filing year
Operating runway
7.3mo
months of highly liquid reserves at operating expense rate▼ -32% vs prior filing year
Surplus margin
-17%
revenue over expenses, this year▼ -207% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Total assets
$204K
FY2025▼ -21%
Total liabilities
$604
FY2025▼ -96%
Revenue less expensesPt I · Ln 19−$37K
Total assetsPt X · Ln 16$204K
Program-expense ratioPt IX · col B84%
Voting members of governing bodyPt I · Ln 33
Independent voting membersPt I · Ln 42

Balance Sheet

Part X · end of year
CashLn 1$156K
Total assetsLn 16$204K
Total liabilitiesLn 26$604
Total net assetsLn 32$204K
Months of cash on handcomputed7.3

Statement of Revenue

Part VIII
Program service revenue$214K · 97%
Investment income$5K · 2%
Program service revenue97%$214K
Investment income2%$5K
Other revenue$1K
Total revenueLn 12$220K

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $156K · Operating expenses/yr $257K
7.3 months
Where the money goes
Program services
Program services $217K · Total expenses $257K
84%
Management & General
Management & general $40K · Total expenses $257K
16%
Fundraising
Fundraising $0 · Total expenses $257K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $963
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $0 · Total revenue $220K
0%
Government reliance
Government grants — · Total revenue $220K
—
Earned-income share
Program service revenue $214K · Total revenue $220K
97%
Investment reliance
Investment income $5K · Total revenue $220K
+2%
Program self-sufficiency
Program service revenue $214K · Total expenses $257K
83%
Growth & trend
Revenue growth (YoY)
This year $220K · Prior year $264K
-17%
Net-asset trend (YoY)
End of year $204K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $220K · Expenses $257K
-17%
Liabilities-to-Assets
Total liabilities — · Total assets $204K
—
Net-asset ratio
Net assets $204K · Total assets $204K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $204K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Sheri Boyd · Reported title Executive Director · Highest reported compensation $34K · Total expenses $257K
13%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $166K · Total expenses $257K
65%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 84%——
Overhead ratio 16%——
Revenue growth -17%——
Accounting fee ratio 0.6%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$33,858Pt VII · Sec A
President
$0Pt VII · Sec A
Vice-President-Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022
Sheri Boyd$33,858$34,858$34,858$21,545

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a3
Independent voting membersPt VI · Ln 1b2
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Mission and programs

Builds positive school connections between home, school, and community for excited learning.

Provided by the organization

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Mission & Programs · Part III

Where the work happens

1 program service account for $217K of program spending, described in the organization's own filed words · FY2024.
01

Jackson Children's Academy was purchased in June of 2020 with the intent of investing the revenue to strengthen the school and enhance the ministry of the church where the school is located. JCA fared economically well while accomplishing our goal of safely nurturing and educating 87 preschool aged children.

$217Kprogram expense

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Funders

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$49K

Filing history

YearRevenueExpensesChangeFiling
FY2025 Latest Viewing $220K$257K-17% 990 PDF
FY2024 $264K$222K-25% 990 PDF
FY2023 $351K$277K+58% 990 PDF
FY2022 $222K$159K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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