Jca Preschool INC FY2024 filing

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Create a partnership among home, school, and community and a nurturing and positive environment so that the word 'school' will have only the most pleasant associations and the students are excited about learning.

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 85-1291259) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$35K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $36K a year · 13% of revenue · last 4 filings
A surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
85%
of spending
85% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$35K
to officers and key staff · 16% of spending
Pay to officers and key staff is 16% of spending.
Part VII, Section A
10.8 mo
of spending, in cash
10.8 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $49K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$16K
6% of total assets
Liabilities are 6% of assets.
Pt X · Ln 26
Independent board members
2
of 3 voting members
2 of 3 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$264K
-25% vs prior year
Spent
$222K
To programs
85%
Net assets
$241K
By yearFY2022–FY2025
Revenue
$264K
FY2024▼ -25%
Tap a bar for its year
Revenue by fiscal year
FY2022$222K
FY2023$351K
FY2024$264K
FY2025$220K
Expenses
$222K
FY2024▼ -20%
Tap a bar for its year
Expenses by fiscal year
FY2022$159K
FY2023$277K
FY2024$222K
FY2025$257K
Net assets
$241K
FY2024▲ +21%
Tap a bar for its year
Net assets by fiscal year
FY2022$125K
FY2023$199K
FY2024$241K
FY2025$204K

From the FY2024 Form 990 (year ending June 2024) · see the original

You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 2020.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $189K Management & general 15% · $33K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990; $35K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Director
$34,858Pt 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.

See Jca Preschool INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

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

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1 program · $189K · in their own filed words · FY2023
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 79 preschool aged children.

Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 85-1291259) · Dispute this line
$189Kprogram expense

Funders

Who pays for it.

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

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$264K
Ln 12
Fees for servicesLn 2g$205K
Gifts and grantsLn 1h$50K
Investment incomeLn 3$7K
Money outPt IX
$222K
Ln 25
Programscol B$189K
Managementcol C$33K
Owns and owesPt X
$241K
net assets · Ln 32
Cash and savingsLn 1–2$201K
Total assetsLn 16$258K
LiabilitiesLn 26$16K
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$50K
Government grantsLn 1e$49K
Fees for servicesLn 2g$205K
Investment incomeLn 3$7K
Other incomeLn 4–11$2K
Total revenueLn 12$264K
Assets in detailPt X, end of year
CashLn 1$201K
Cash and savings togetherLn 1–2$201K
Accounts receivableLn 4$5K
Land, buildings, equipmentLn 10c$1K
Intangible assetsLn 14$51K
Total assetsLn 16$258K
LiabilitiesLn 26$16K
Net assetsLn 32$241K
OperationsPt I, VI
EmployeesI 512
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$205K$201K
Land, buildings, equipmentLn 10c$2K$1K
Total assetsLn 16$265K$258K
LiabilitiesLn 26$66K$16K
Net assetsLn 32$199K$241K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$35K$17K$17K
Other salaries and wagesLn 7$121K$109K$12K
Accounting feesLn 11c$2K$2K
Office expensesLn 13$7K$5K$2K
OccupancyLn 16$37K$37K
Conferences, conventions and meetingsLn 19$513$436$77
Depreciation, depletion and amortizationLn 22$6K$6K
InsuranceLn 23$749$637$112
Other expenses (24a–d)Ln 24$14K$14K
Total functional expensesLn 25$222K$189K$33K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Dec 24, 2025 $220K$257K−$37K$204K 990 PDF
FY2024 ViewingFiled with the IRS Nov 6, 2024 $264K$222K$42K$241K 990 PDF
FY2023Filed with the IRS Feb 2, 2024 $351K$277K$75K$199K 990 PDF
FY2022Filed with the IRS Mar 2, 2023 $222K$159K$63K$125K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $264,404 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $163,250$50,500
I-9 Program service revenuePrior year $186,286$204,987
I-10 Investment incomePrior year $1,613$6,655
I-11 Other revenuePrior year $0$2,262
I-12 Total revenuePrior year $351,149$264,404
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $133,374$155,772
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $143,165$66,501
I-18 Total expensesPrior year $276,539$222,273
I-19 Revenue less expensesPrior year $74,610$42,131
Part VI · Governance 2 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members2
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $264,404 across 7 lines filed
VIII-1e Government grants$48,660
VIII-1f All other contributions, gifts and grants$1,840
VIII-1h Total contributions, gifts and grants$50,500
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $204,987$204,987
VIII-3 Investment incomeExcluded from tax $6,655$6,655
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,262$2,262
VIII-12 Total revenueRelated to mission $207,249 · Unrelated business $0 · Excluded from tax $6,655$264,404
Part IX · Statement of functional expenses $222,273 across 9 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $17,429 · Management $17,429$34,858
IX-7 Other salaries and wagesPrograms $108,823 · Management $12,091$120,914
IX-11c Accounting feesManagement $1,500$1,500
IX-13 Office expensesPrograms $4,511 · Management $2,047$6,558
IX-16 OccupancyPrograms $37,187$37,187
IX-19 Conferences, conventions and meetingsPrograms $436 · Management $77$513
IX-22 Depreciation, depletion and amortizationPrograms $5,667$5,667
IX-23 InsurancePrograms $637 · Management $112$749
IX-24 Other expenses (24a–d)Programs $14,327$14,327
IX-25 Total functional expensesPrograms $189,017 · Management $33,256 · Fundraising $0$222,273
Part X · Balance sheet $257,638 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $205,203$200,742
X-4 Accounts receivableStart of year $1,895$4,564
X-10c Land, buildings and equipment, netStart of year $2,000$1,000
X-14 Intangible assetsStart of year $55,999$51,332
X-16 Total assetsStart of year $265,097$257,638
X-23 Secured mortgages and notes payableStart of year $62,258$13,982
X-25 Other liabilitiesStart of year $3,696$2,382
X-26 Total liabilitiesStart of year $65,954$16,364
X-29 Capital stock or trust principalStart of year $0$0
X-30 Paid-in or capital surplusStart of year $0$0
X-31 Retained earnings or endowmentStart of year $199,143$241,274
X-32 Total net assets or fund balancesStart of year $199,143$241,274
X-33 Total liabilities and net assetsStart of year $265,097$257,638
Part XI · Reconciliation of net assets $241,274 net assets at year end
XI-1 Total revenue$264,404
XI-2 Total expenses$222,273
XI-3 Revenue less expenses$42,131
XI-4 Net assets at start of year$199,143
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$241,274

Form 990 e-file FY2024 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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