Liabilities / Assets
61st percentile
Higher debt load relative to assets than 61% of similar nonprofits.
EIN 27-3543896 • 501(c)3 • Bridgeport, CT
Profile
St. Paul's Child Development Center is a preschool which strives to create child centered environments concerned with the development of the whole child - socially, emotionally, physically and intellectually.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
61st percentile
Higher debt load relative to assets than 61% of similar nonprofits.
Liabilities / Revenue
67th percentile
Higher debt load relative to revenue than 67% of similar nonprofits.
Net Margin
74th percentile
Higher net margin than 74% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
64th percentile
Faster asset growth than 64% of similar nonprofits.
Revenue Growth
45th percentile
Faster revenue growth than 45% of similar nonprofits.
Assets
Up$1,275,843
Up $226,389 (+22%) from 2024
Liabilities
Up$184,204
Up $44,624 (+32%) from 2024
Net Assets
Up$1,091,639
Up $181,765 (+20%) from 2024
Revenue
Up$878,267
Up $133,194 (+18%) from 2024
Expenses
Up$696,502
Up $33,232 (+5.0%) from 2024
Net Income
Up$181,765
Up $99,962 (+122%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
PRESCHOOL EDUCATION
St. Paul's child development center is a preschool which strives to create child centered environments concerned with the development of the whole child - socially, emotionally, physically and intellectually.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $761,159 | $1,065,620 | ▲ $304,461 |
| Land, Buildings, and Equipment, Net | $85,392 | $70,913 | ▼ $14,479 |
| Accounts Receivable | $96,911 | $49,164 | ▼ $47,747 |
| Prepaid Expenses and Deferred Charges | $3,332 | $3,881 | ▲ $549 |
| Cash and Non-Interest-Bearing Accounts | $202 | $421 | ▲ $219 |
| Total Assets | $1,049,454 | $1,275,843 | ▲ $226,389 |
| Other Assets Total | $102,458 | $85,844 | ▼ $16,614 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $30,283 | $95,957 | ▲ $65,674 |
| Other Liabilities | $102,493 | $86,230 | ▼ $16,263 |
| Deferred Revenue | $6,804 | $2,017 | ▼ $4,787 |
| Total Liabilities | $139,580 | $184,204 | ▲ $44,624 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $909,874 | $1,091,639 | ▲ $181,765 |
| Total Net Assets Fund Balance | $909,874 | $1,091,639 | ▲ $181,765 |
| Total Liabilities and Net Assets / Fund Balance | $1,049,454 | $1,275,843 | ▲ $226,389 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $31,794 | $92,508 | $124,302 |
| Equipment | $39,119 | $74,247 | $113,366 |
| Other Assets Org | $4,796 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Karen Williams | Director | FT | $77,354 | $988 | $78,342 |
| Name | Title |
|---|---|
| Heather Demet | Board Chairm |
| Dottie Merritt | Board Member |
| Jeanette Harris | Board Member |
| Mary Louise Moe | Board Member |
| Roberta Bartek | Board Secret |
| Trisha Smith | Board Treasu |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $546,273 |
| Other Expenses | $150,229 |
| Total Fundraising Expense | $525 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $393,753 | $25,103 | - | $418,856 |
| Current Officers, Directors, Trustees, and Key Employees | $20,777 | $60,728 | - | $81,505 |
| Fees for Services Other | $1,025 | $44,255 | - | $45,280 |
| Payroll Taxes | $34,277 | $7,066 | - | $41,343 |
| Occupancy | $35,881 | $1,495 | - | $37,376 |
| Depreciation Depletion | $17,095 | $1,299 | - | $18,394 |
| Office Expenses | $4,523 | $11,745 | $525 | $16,793 |
| Insurance | $7,465 | $2,128 | - | $9,593 |
| Other Employee Benefits | $4,108 | $461 | - | $4,569 |
| Interest | $463 | $463 | - | $926 |
| Travel | $465 | $96 | - | $561 |
| Other Expenses | $21,190 | $116 | - | $116 |
| Total Functional Expenses | $541,022 | $154,955 | $525 | $696,502 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $696,502 |
| Total Expenses per Audited Statements | $696,502 |
| Total Expenses per Form 990 | $696,502 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Operating Lease Liability | $81,048 |
| Finance Lease Liability | $5,182 |
“Our tax return is prepared by our accountant. The 990 is reviewed by the director and a member of the board of directors before filing. It is reviewed by our full board of directors at a monthly meeting after processing. All of the board members will have access to this information.”
“Each fall, at our annual board meeting, our conflict of interest policy is distributed, reviewed and signed by each board member. A list of potentially conflicted entities is compiled at that time. Throughout the year this list is used to identify possible conflicts against proposed transactions. When dealing with any major vendors or service providers, the board asks these entities to disclose any relationship that they might have with any of the board members. If a conflict is identified, the board would follow the procedure set out in our conflict of interest policy to determine whether an actual conflict of interest exists.”
“Each year the director and teachers complete a self evaluation and an evaluation is prepared for each of the teachers. This information is given to the board with recommendations for salary increases. This is voted upon at a board meeting.”
“Each year the director and teachers complete a self evaluation and an evaluation is prepared for each of the teachers. This information is given to the board with recommendations for salary increases. This is voted upon at a board meeting.”
“Our governing documents, conflict of interest policy, tax returns, and financial statements are available upon request.”
“Income taxes - the school is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and applicable state law. Accordingly, no provision for income taxes has been made in the accompanying financial statements. The school recognizes the effect of income tax positions only if those positions are more likely than not to be sustained. Management believes that the school has no tax positions that would require financial statement recognition or disclosure. The school's informational returns for fiscal years ending june 30, 2022 and after are subject to examination by the internal revenue service, generally for three years from the date they were filed.”
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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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 49164 |
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| IRS990/ActivityOrMissionDesc | 0 | ST. PAUL'S CHILD DEVELOPMENT CENTER IS A PRESCHOOL WHICH STRIVES TO CREATE CHILD CENTERED ENVIRONMENTS CONCERNED WITH THE DEVELOPMENT OF THE WHOLE CHILD - SOCIALLY, EMOTIONALLY, PHYSICALLY AND INTELLECTUALLY. |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 74247 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 113366 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 696502 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 31794 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 92508 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 124302 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 81048 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 4796 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | OPERATING LEASE ROU ASSET, NET |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | FINANCE LEASE ROU ASSET, NET |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 81048 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 5182 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | OPERATING LEASE LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | FINANCE LEASE LIABILITY |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 878267 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | INCOME TAXES - THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE SCHOOL RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT BELIEVES THAT THE SCHOOL HAS NO TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE SCHOOL'S INFORMATIONAL RETURNS FOR FISCAL YEARS ENDING JUNE 30, 2022 AND AFTER ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS FROM THE DATE THEY WERE FILED. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 85844 |
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| IRS990ScheduleD/TotalLiabilityAmt | 0 | 86230 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 878267 |
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| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 696502 |
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| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | true |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | ALL OUR COMMUNICATIONS, HANDBOOKS, REGISTRATION FORMS, BROCHURES, STAFF APPLICATIONS, AND OUR ADVERTISEMENTS INCLUDE INFORMATION ABOUT OUR NONDISCRIMINATION POLICY. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | SCHOOL READINESS GRANT FROM THE CT OFFICE OF EARLY CHILDHOOD THAT IS PASSED THROUGH THE CITY OF BRIDGEPORT. OTHER GRANTS ARE RECEIVED DIRECTLY FROM THE CT OFFICE OF EARLY CHILDHOOD. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, LINE 6 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OUR TAX RETURN IS PREPARED BY OUR ACCOUNTANT. THE 990 IS REVIEWED BY THE DIRECTOR AND A MEMBER OF THE BOARD OF DIRECTORS BEFORE FILING. IT IS REVIEWED BY OUR FULL BOARD OF DIRECTORS AT A MONTHLY MEETING AFTER PROCESSING. ALL OF THE BOARD MEMBERS WILL HAVE ACCESS TO THIS INFORMATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EACH FALL, AT OUR ANNUAL BOARD MEETING, OUR CONFLICT OF INTEREST POLICY IS DISTRIBUTED, REVIEWED AND SIGNED BY EACH BOARD MEMBER. A LIST OF POTENTIALLY CONFLICTED ENTITIES IS COMPILED AT THAT TIME. THROUGHOUT THE YEAR THIS LIST IS USED TO IDENTIFY POSSIBLE CONFLICTS AGAINST PROPOSED TRANSACTIONS. WHEN DEALING WITH ANY MAJOR VENDORS OR SERVICE PROVIDERS, THE BOARD ASKS THESE ENTITIES TO DISCLOSE ANY RELATIONSHIP THAT THEY MIGHT HAVE WITH ANY OF THE BOARD MEMBERS. IF A CONFLICT IS IDENTIFIED, THE BOARD WOULD FOLLOW THE PROCEDURE SET OUT IN OUR CONFLICT OF INTEREST POLICY TO DETERMINE WHETHER AN ACTUAL CONFLICT OF INTEREST EXISTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EACH YEAR THE DIRECTOR AND TEACHERS COMPLETE A SELF EVALUATION AND AN EVALUATION IS PREPARED FOR EACH OF THE TEACHERS. THIS INFORMATION IS GIVEN TO THE BOARD WITH RECOMMENDATIONS FOR SALARY INCREASES. THIS IS VOTED UPON AT A BOARD MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | EACH YEAR THE DIRECTOR AND TEACHERS COMPLETE A SELF EVALUATION AND AN EVALUATION IS PREPARED FOR EACH OF THE TEACHERS. THIS INFORMATION IS GIVEN TO THE BOARD WITH RECOMMENDATIONS FOR SALARY INCREASES. THIS IS VOTED UPON AT A BOARD MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | OUR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, TAX RETURNS, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/TotalGrossUBIAmt | 0 | 0 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 184204 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 139580 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 184204 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 909874 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1091639 |
| IRS990/TotalOtherCompensationAmt | 0 | 988 |
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| IRS990/TotalProgramServiceRevenueAmt | 0 | 714935 |
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| IRS990/TotalVolunteersCnt | 0 | 5 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1275843 |
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| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | WWW.STPAULSCDC.COM |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KAREN WILLIAMS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2033846023 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-01-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ST PAUL'S CHILD DEVELOPMENT CENTER |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | STPA |
| ReturnHeader/Filer/EIN | 0 | 273543896 |
| ReturnHeader/Filer/PhoneNum | 0 | 2033846023 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1475 NOBLE AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BRIDGEPORT |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CT |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 06610 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 060876812 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | APICELLA TESTA & COMPANY PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 680 BRIDGEPORT AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SHELTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 064844705 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2039259494 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-01-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JAMES E TRAESTER CPA |
| ReturnHeader/ReturnTs | 0 | 2026-01-14T10:26:31-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
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