Nonprofit · EIN 71-0624986
SECOND PRESBYTERIAN CHURCH PRESCHOOL INC
Tax-exempt · LITTLE ROCK, AR 72227
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $2,231,617 | $2,110,542 | $121,075 | $1,194,093 | $5,911 | $1,188,182 |
| August 31, 2024 | 990 | $2,478,697 | $2,481,449 | -$2,752 | $1,081,990 | $11,872 | $1,070,118 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $6,200
- Program service revenue
- $2,194,293
- Investment income
- $26,764
- Net income from fundraising events
- $4,360
- Other revenue
- $4,360
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $42,358
- Other salaries and wages
- $1,708,011
- Salaries, compensation and benefits (total)
- $1,914,624
- Professional fundraising fees
- $0
- Accounting fees
- $3,692
- Occupancy
- $64,757
- Depreciation
- $26,158
- Program services (functional)
- $1,465,979
- Management and general (functional)
- $625,221
- Fundraising (functional)
- $19,342
Balance sheet and other
- Total assets, start of year
- $1,081,990
- Total assets, end of year
- $1,194,093
- Total liabilities, end of year
- $5,911
- Net assets, end of year
- $1,188,182
- Land, buildings and equipment
- $181,772
- Net assets without donor restrictions
- $1,188,182
- Gross unrelated business income
- $4,360
- Gross receipts
- $2,234,688
- Employees
- 71
- Year formed
- 1991
- State of legal domicile
- AR
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 August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jamie Holmstead | Executive Director Officer | 40 | $45,269 |
| Katherine Fields | Director Trustee or director | 2 | $0 |
| Becca Galindo | Director Trustee or director | 2 | $0 |
| Kati Mallory | Director Trustee or director | 2 | $0 |
| Bruce Rentz | President Trustee or director, Officer | 2 | $0 |
| Ralph Wilcox | Secretary Trustee or director, Officer | 2 | $0 |
990 for the year ended August 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMIE HOLSTEAD | EXECUTIVE DI Officer | 40 | $45,269 |
| KATHERINE FIELDS | DIRECTOR Trustee or director | 2 | $0 |
| BECCA GALINDO | DIRECTOR Trustee or director | 2 | $0 |
| KATI MALLORY | DIRECTOR Trustee or director | 2 | $0 |
| BRUCE RENTZ | PRESIDENT Trustee or director, Officer | 2 | $0 |
| RALPH WILCOX | SECRETARY Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 600 PLEASANT VALLEY DR, LITTLE ROCK, AR 72227-2149
- In care of
- % JAMIE HOLMSTEAD
- Principal officer (990 for 2024)
- Jamie Holmstead, 600 Pleasant Valley Drive, Little Rock, AR 72227
- Signed the 990
- JAMIE HOLMSTEAD, Executive Director
- Phone
- (501) 227-6034
- Website
- www.spplr.org
- Return prepared by
- Covenant CPA Services PLLC
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.
Program accomplishments
- To provide a Christian atmosphere and educational opportunities to young children.Expenses $1,465,979
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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 71-0624986
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 1993
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,194,093
- Income (IRS master file)
- $2,234,688
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $2,231,617 | $2,110,542 | $1,194,093 | XML |
| 990 | August 2024 | $2,478,697 | $2,481,449 | $1,081,990 | XML |
| 990 | August 2023 | $2,346,641 | $2,643,800 | $763,459 | IRS |
| 990 | August 2022 | – | – | – | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2019 | – | – | – | IRS |
| 990 | August 2018 | – | – | – | 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 71-0624986).
Questions about SECOND PRESBYTERIAN CHURCH PRESCHOOL INC
- What is the EIN of SECOND PRESBYTERIAN CHURCH PRESCHOOL INC?
- The employer identification number (EIN) of SECOND PRESBYTERIAN CHURCH PRESCHOOL INC is 71-0624986.
- Is SECOND PRESBYTERIAN CHURCH PRESCHOOL INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
- Are donations to SECOND PRESBYTERIAN CHURCH PRESCHOOL INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does SECOND PRESBYTERIAN CHURCH PRESCHOOL INC 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 SECOND PRESBYTERIAN CHURCH PRESCHOOL INC due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SECOND PRESBYTERIAN CHURCH PRESCHOOL INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of SECOND PRESBYTERIAN CHURCH PRESCHOOL INC?
- The 990 for the year ended August 31, 2025 names Jamie Holmstead.
- Who are the officers and directors of SECOND PRESBYTERIAN CHURCH PRESCHOOL INC?
- The 990 for the year ended August 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $45,269 (Jamie Holmstead, Executive Director).
- How much revenue does SECOND PRESBYTERIAN CHURCH PRESCHOOL INC have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $2,231,617, expenses of $2,110,542 and total assets of $1,194,093 at year end.
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