Nonprofit · EIN 45-2673185
FIRST PRESBYTERIAN PRESCHOOL FOUNDATION INCORPORATED
Tax-exempt · ATLANTA, GA 30309
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $98,385 | $135,604 | -$37,219 | $621,987 | $156 | $621,831 |
| June 30, 2024 | 990 | $93,372 | $73,768 | $19,604 | $659,139 | $89 | $659,050 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $93,058
- Program service revenue
- $0
- Investment income
- $5,327
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $129,174
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $2,928
- Program services (functional)
- $129,174
- Management and general (functional)
- $6,112
- Fundraising (functional)
- $318
Balance sheet and other
- Total assets, start of year
- $659,139
- Total assets, end of year
- $621,987
- Total liabilities, end of year
- $156
- Net assets, end of year
- $621,831
- Net assets without donor restrictions
- $621,831
- Gross receipts
- $123,926
- Employees
- 0
- Volunteers
- 50
- Year formed
- 2011
- State of legal domicile
- GA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE CUMMINGS | CHAIR Trustee or director, Officer | 1 | $0 |
| NATALYA PERULLO | SECRETARY Trustee or director, Officer | 5 | $0 |
| BEAU MARTIN | TREASURER Trustee or director, Officer | 5 | $0 |
| DAVID ABRAHAM | DIRECTOR Trustee or director | 1 | $0 |
| ROBERT CONDON | DIRECTOR Trustee or director | 1 | $0 |
| SUSI HARBUT | DIRECTOR Trustee or director | 1 | $0 |
| JACLYN KINSELL | DIRECTOR Trustee or director | 2 | $0 |
| NATALIE MORREALE | DIRECTOR Trustee or director | 1 | $0 |
| NATALYA PERULLO | DIRECTOR Trustee or director | 1 | $0 |
| SALLY WOODS | DIRECTOR Trustee or director | 1 | $0 |
| CATI ELMORE | DIRECTOR Trustee or director | 1 | $0 |
| DANIELLE BATTLE | DIRECTOR Trustee or director | 1 | $0 |
| SUSAN GROVES | DIRECTOR Trustee or director | 1 | $0 |
| KENAN HILL | DIRECTOR Trustee or director | 1 | $0 |
| SHANNON HASTINGS | DIRECTOR Trustee or director | 1 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JJ WALLER | DIRECTOR Trustee or director | 1 | $0 |
| JO HODGES | PAST BOARD CHAIR Officer | 5 | $0 |
990 for the year ended June 30, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JO HODGES | CHAIR Trustee or director, Officer | 5 | $0 |
| JORDAN HYLTON | TREASURER Trustee or director, Officer | 5 | $0 |
| ELLIE BLOOM | DIRECTOR Trustee or director | 1 | $0 |
| JACLYN KINSELL | DIRECTOR Trustee or director | 2 | $0 |
| DAVID ABRAHAM | DIRECTOR Trustee or director | 1 | $0 |
| SUSI HARBUTT | DIRECTOR Trustee or director | 1 | $0 |
| NATALYA PERULLO | DIRECTOR Trustee or director | 1 | $0 |
| SALLY WOODS | DIRECTOR Trustee or director | 1 | $0 |
| ROBERT CONDON | DIRECTOR Trustee or director | 1 | $0 |
| CINDY LEWIS | SECRETARY Trustee or director, Officer | 5 | $0 |
| NATALIE MORREALE | DIRECTOR Trustee or director | 1 | $0 |
| CAITI ELMORE | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1328 PEACHTREE ST NE, ATLANTA, GA 30309-3209
- In care of
- % JOANN REGRUTO
- Principal officer (990 for 2024)
- STEVE CUMMINGS, 1328 PEACHTREE STREET, ATLANTA, GA 303093209
- Signed the 990
- STEVE CUMMINGS, CHAIR
- Phone
- (404) 228-7722
- Return prepared by
- CRI ADVISORS LLC
Mission
TO SUPPORT FIRST PRESBYTERIAN PRESCHOOL WHOSE MISSION IS TO PROVIDE A HIGH-QUALITY ACADEMIC EDUCATION INTEGRATED WITH A CHRISTIAN ENVIRONMENT OF LOVE, SUPPORT AND ACCEPTANCE.
Program accomplishments
- THE ACTIVITIES OF THE FIRST PRESBYTERIAN PRESCHOOL FOUNDATION CENTER ON PROVIDING FINANCIAL SUPPORT FOR THE PROGRAMS OF THE FIRST PRESBYTERIAN PRESCHOOL, A PROGRAM OF THE FIRST PRESBYTERIAN CHURCH OF ATLANTA. THE FOUNDATION SOLICITS FUNDS FROM INDIVIDUALS, CORPORATIONS AND FOUNDATIONS. DONATED FUNDS ARE DISTRIBUTED, AT THE DISCRETION OF THE FOUNDATION BOARD, TO BE USED TO SUPPORT NEED BASED STUDENT SCHOLARSHIPS, AND TO PURCHASE FURNITURE, EQUIPMENT AND INSTRUCTIONAL MATERIALS TO AUGMENT THE ACADEMIC PROGRAM. THE PRIMARY ACTIVITIES OF THE FOUNDATION ARE 1) AN ANNUAL FUNDRAISING CAMPAIGN THAT SEEKS DONATIONS FROM INDIVIDUALS AND FOUNDATIONS, WHICH IS CONDUCTED BY THE BOARD IN THE FALL OF EACH YEAR AND, 2) A FUND RAISING AUCTION EVENT CONDUCTED EACH SPRING BY THE BOARD. BOTH OF THESE ACTIVITIES TAKE PLACE EXCLUSIVELY IN THE AREA OF METROPOLITAN ATLANTA, GA. THROUGH THESE ACTIVITIES THE FOUNDATION IS ABLE TO PROVIDE FUNDS THAT ALLOW THE PRESCHOOL TO PROVIDE EDUCATIONAL PROGRAMS AND SERVICES THAT WOULD NOT OTHERWISE BE POSSIBLE. NINETY PERCENT OF THE FOUNDATION'S TIME IS ALLOCATED TO SECURING DONATIONS AND 10% IS ALLOCATED TO DISTRIBUTING FUNDS, ASSET AND INVESTMENT MANAGEMENT AND ADMINISTRATION. THE FOUNDATION HAS NO PAID STAFF OR CONTRACTED STAFF AND IS A VOLUNTEER RUN ORGANIZATION. THE COSTS OF FUND RAISING AND EVENTS ARE PAID FOR FROM THE FUNDS THAT ARE RAISED.Expenses $129,174 · grants $129,174
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 45-2673185
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2011
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A12)
- Assets (IRS master file)
- $621,987
- Income (IRS master file)
- $123,926
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $98,385 | $135,604 | $621,987 | XML |
| 990 | June 2024 | $93,372 | $73,768 | $659,139 | XML |
| 990 | June 2023 | $99,382 | $25,261 | $643,300 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-2673185).
Questions about FIRST PRESBYTERIAN PRESCHOOL FOUNDATION INCORPORATED
- What is the EIN of FIRST PRESBYTERIAN PRESCHOOL FOUNDATION INCORPORATED?
- The employer identification number (EIN) of FIRST PRESBYTERIAN PRESCHOOL FOUNDATION INCORPORATED is 45-2673185.
- Is FIRST PRESBYTERIAN PRESCHOOL FOUNDATION INCORPORATED tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
- Are donations to FIRST PRESBYTERIAN PRESCHOOL FOUNDATION INCORPORATED tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FIRST PRESBYTERIAN PRESCHOOL FOUNDATION INCORPORATED file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FIRST PRESBYTERIAN PRESCHOOL FOUNDATION INCORPORATED due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FIRST PRESBYTERIAN PRESCHOOL FOUNDATION INCORPORATED last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of FIRST PRESBYTERIAN PRESCHOOL FOUNDATION INCORPORATED?
- The 990 for the year ended June 30, 2025 names STEVE CUMMINGS.
- Who are the officers and directors of FIRST PRESBYTERIAN PRESCHOOL FOUNDATION INCORPORATED?
- The 990 for the year ended June 30, 2025 lists 17 people; 0 received compensation from the organization.
- How much revenue does FIRST PRESBYTERIAN PRESCHOOL FOUNDATION INCORPORATED have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $98,385, expenses of $135,604 and total assets of $621,987 at year end.
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