Civic Intelligence

Lemay Child and Family Center

EIN 43-1061831 • 501(c)3 • St Louis, MO

Pub. 78 Eligible

Profile

Lemay child and family center provides early education and support for families in a diverse, nurturing environment regardless of financial situation or a child's developmental level. Our goal is to strengthen families by promoting childrens' physical, cognitive, and social-emotional development and by partnering with parents and community.

9828 S BroadwaySt Louis, MO 63125

www.lemaychildandfamily.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

39th percentile

0.02x

Higher debt load relative to assets than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

46th percentile

0.06x

Higher debt load relative to revenue than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

10th percentile

-33%

Higher net margin than 10% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$106,326

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 9.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

14th percentile

-13%

Faster asset growth than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

8th percentile

-37%

Faster revenue growth than 8% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$2,575,435

Down $375,790 (-13%) from 2023

Liabilities

Down

$62,857

Down $23,028 (-27%) from 2023

Net Assets

Down

$2,512,578

Down $352,762 (-12%) from 2023

Revenue

Down

$1,107,169

Down $649,725 (-37%) from 2023

Expenses

Up

$1,471,546

Up $337,739 (+30%) from 2023

Net Income

Down

-$364,377

Down $987,464 (-158%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2011: $1,828,538Liabilities 2011: $268,272Net Assets 2011: $1,560,2662011Assets 2012: $1,813,813Liabilities 2012: $241,231Net Assets 2012: $1,572,5822012Assets 2013: $1,794,563Liabilities 2013: $157,960Net Assets 2013: $1,636,6032013Assets 2014: $1,653,865Liabilities 2014: $151,347Net Assets 2014: $1,502,5182014Assets 2015: $1,548,996Liabilities 2015: $109,651Net Assets 2015: $1,439,3452015Assets 2016: $1,673,968Liabilities 2016: $188,286Net Assets 2016: $1,485,6822016Assets 2017: $1,818,989Liabilities 2017: $90,040Net Assets 2017: $1,728,9492017Assets 2018: $1,847,515Liabilities 2018: $84,814Net Assets 2018: $1,762,7012018Assets 2019: $1,942,995Liabilities 2019: $87,954Net Assets 2019: $1,855,0412019Assets 2020: $2,125,806Liabilities 2020: $79,867Net Assets 2020: $2,045,9392020Assets 2021: $2,169,302Liabilities 2021: $60,563Net Assets 2021: $2,108,7392021Assets 2022: $2,277,000Liabilities 2022: $58,372Net Assets 2022: $2,218,6282022Assets 2023: $2,951,225Liabilities 2023: $85,885Net Assets 2023: $2,865,3402023Assets 2024: $2,575,435Liabilities 2024: $62,857Net Assets 2024: $2,512,5782024

Highlighted filing

2024

Assets$2,575,435
Liabilities$62,857
Net Assets$2,512,578

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2011: $1,237,276Expenses 2011: $1,103,510Net Income 2011: $133,7662011Revenue 2012: $1,216,743Expenses 2012: $1,172,752Net Income 2012: $43,9912012Revenue 2013: $1,307,228Expenses 2013: $1,243,207Net Income 2013: $64,0212013Revenue 2014: $977,434Expenses 2014: $1,122,083Net Income 2014: -$144,6492014Revenue 2015: $912,473Expenses 2015: $975,646Net Income 2015: -$63,1732015Revenue 2016: $985,296Expenses 2016: $956,509Net Income 2016: $28,7872016Revenue 2017: $1,271,878Expenses 2017: $1,044,046Net Income 2017: $227,8322017Revenue 2018: $1,123,261Expenses 2018: $1,088,374Net Income 2018: $34,8872018Revenue 2019: $1,239,060Expenses 2019: $1,149,851Net Income 2019: $89,2092019Revenue 2020: $1,364,025Expenses 2020: $1,182,543Net Income 2020: $181,4822020Revenue 2021: $1,206,750Expenses 2021: $1,156,214Net Income 2021: $50,5362021Revenue 2022: $1,239,264Expenses 2022: $1,123,388Net Income 2022: $115,8762022Revenue 2023: $1,756,894Expenses 2023: $1,133,807Net Income 2023: $623,0872023Revenue 2024: $1,107,169Expenses 2024: $1,471,546Net Income 2024: -$364,3772024

Highlighted filing

2024

Revenue$1,107,169
Expenses$1,471,546
Net Income-$364,377

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.58$0.06$2.51$1.11$1.47$0.36
2023Detailed filing. Detailed filing data is available for this year.$2.95$0.09$2.87$1.76$1.13$0.62
2022Detailed filing. Detailed filing data is available for this year.$2.28$0.06$2.22$1.24$1.12$0.12
2021Detailed filing. Detailed filing data is available for this year.$2.17$0.06$2.11$1.21$1.16$0.05
2020Detailed filing. Detailed filing data is available for this year.$2.13$0.08$2.05$1.36$1.18$0.18
2019Detailed filing. Detailed filing data is available for this year.$1.94$0.09$1.86$1.24$1.15$0.09
2018Detailed filing. Detailed filing data is available for this year.$1.85$0.08$1.76$1.12$1.09$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.82$0.09$1.73$1.27$1.04$0.23
2016Detailed filing. Detailed filing data is available for this year.$1.67$0.19$1.49$0.99$0.96$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.55$0.11$1.44$0.91$0.98$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.65$0.15$1.50$0.98$1.12$0.14
2013Summary only. Only limited summary data is available for this year.$1.79$0.16$1.64$1.31$1.24$0.06
2012Summary only. Only limited summary data is available for this year.$1.81$0.24$1.57$1.22$1.17$0.04
2011Summary only. Only limited summary data is available for this year.$1.83$0.27$1.56$1.24$1.10$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 14, 2025
Return Version
2024v5.0
Gross Receipts
$1,127,528
Mission and Program Overview

Mission

Lemay child and family center provides early education and support for families in a diverse, nurturing environment regardless of financial situation or a child's developmental level. Our goal is to strengthen families by promoting childrens' physical, cognitive, and social-emotional development and by partnering with parents and community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,248,896$1,313,381▲ $64,485
Savings and Temporary Cash Investments$949,738$692,009▼ $257,729
Pledges and Grants Receivable$522,863$331,503▼ $191,360
Investments Other Securities$100,000$100,000→ $0
Investments in Publicly Traded Securities$56,896$69,176▲ $12,280
Cash and Non-Interest-Bearing Accounts$53,302$51,880▼ $1,422
Prepaid Expenses and Deferred Charges$6,601$6,467▼ $134
Accounts Receivable-$1,132-
Total Assets$2,951,225$2,575,435▼ $375,790
Other Assets Total$12,929$9,887▼ $3,042
Liabilities
Accounts Payable and Accrued Expenses$68,361$48,269▼ $20,092
Other Liabilities$13,090$10,177▼ $2,913
Deferred Revenue$4,434$4,411▼ $23
Total Liabilities$85,885$62,857▼ $23,028
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,531,704$2,357,268▼ $174,436
Net Assets With Donor Restrictions$333,636$155,310▼ $178,326
Total Net Assets Fund Balance$2,865,340$2,512,578▼ $352,762
Total Liabilities and Net Assets / Fund Balance$2,951,225$2,575,435▼ $375,790

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$808,870$1,011,740$1,820,610
Equipment$475,164$197,528$672,692
Land$29,347-$29,347
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Molly MccueFormer Exec.FT$91,957$14,369$106,326
Denise WieseExecutive DiFT$8,500-$8,500

Board Members and Trustees

NameTitle
Julie KrapfPresident
Casey HansonDirector
Gloria AustermannDirector
Sherry JonesDirector
Travis PaluckDirector
Erik AndrewSecretary
Alex HiblovicTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$967,284
Program Service Revenue
$124,007
Investment Income
$23,286
Other Revenue
$-7,408
All Other Contributions
$325,903
Change in Net Assets
$-364,377

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,107,169
Revenue Not Reported on Form 990
$29,210
Total Revenue per Audited Statements
$1,136,379
Total Revenue per Form 990
$1,107,169
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$948,734
Other Expenses$522,812
Total Fundraising Expense$41,630
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$588,435$84,577$19,803$692,815
Current Officers, Directors, Trustees, and Key Employees$85,845$10,616$3,995$100,456
Other Employee Benefits$81,271$8,605$5,737$95,613
Depreciation Depletion$53,647$7,664$2,555$63,866
Payroll Taxes$50,872$7,182$1,796$59,850
Occupancy$36,164$5,363$523$42,050
Insurance$21,833$8,109$1,248$31,190
Other Expenses$29,427$4,964$827$29,427
Fees for Services Accounting$14,281$9,590-$23,871
All Other Expenses$15,609$3,525$3,729$22,863
Information Technology$12,300$2,064$848$15,212
Fees for Services Other$14,325--$14,325
Office Expenses$9,323$1,478$569$11,370
Conferences and Meetings$9,401--$9,401
Advertising-$2,644-$2,644
Fees for Services Legal-$990-$990
Travel$482--$482
Total Functional Expenses$1,272,545$157,371$41,630$1,471,546

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,489,141
Expenses per Audited Statements$1,471,546
Total Expenses per Form 990$1,471,546
Expenses Not Reported on Form 990$17,595
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$17,595
Fundraising Gross Income$8,638
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Stand Up for Ki$25,380$8,278$1,122$7,156
Total Events$25,380$8,278$13,171$-4,893
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$10,177
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Lemay child and family provides the governing body with an email copy of the 990 before it is filed. The 990 is prepared and reviewed by the executive director, finance committee and the board president before it is sent to all board members for review.

Form 990, Page 6, Part VI, Line 12C

Lemay child and family center requires each newly elected board member and the executive director to sign a conflict of interest statement. Board members are asked to update the statement annually. The executive committee discusses any potential or disclosed conflicts of interest to ensure that board members with potential conflicts do not vote on related issues.

Form 990, Page 6, Part VI, Line 15A

Lemay child and family center maintains a job grading scale that sets job qualifications and salary ranges for all positions. This scale is reviewed annually by the personnel committee in comparison to local and regional benchmarking data and job performance. Documentation of these discussions is maintained in committee meeting notes and in employee personnel files.

Form 990, Page 6, Part VI, Line 19

Lemay child and family center discloses financial information to the public through the organization's website and the guidestar website. If an interested party requests information by mail, the organization responds within 5 business days. Other governing documents and the conflict of interest policy are provided on site for review by those requesting information.

Filing and Contact Details

Filer

Filer Name
Lemay Child and Family Center
EIN
43-1061831
Phone
3145443338
Address
9828 S BROADWAY, ST LOUIS, MO 63125

Signing Officer

Name
Julie Krapf
Title
President
Phone
3145443338
Signed
2025-07-14

Organization Details

Principal Officer
Julie Krapf
Formed
1975
Legal Domicile
Mo
Voting Board Members
7
Independent Board Members
7
Employees
23
Volunteers
200

Preparer

Firm
Stopp & Vanhoy LLC
Address
2705 DOUGHERTY FERRY RD SUITE 103, ST LOUIS, MO 63122
Preparer
Mollie a Malone
Phone
3145693800
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Lemay child and family center provides early education and support for families in a diverse, nurturing environment regardless of financial situation or a child's developmental level. Our goal is to strengthen families by promoting childrens' physical, cognitive, and social-emotional development and by partnering with parents and community.

Form 990, Page 2, Part III, Line 3

The organization discontinued the school-age program.

Form 990, Page 2, Part III, Line 4A

The infant toddler program at lemay child and family center targets families with children up to 36 months old living in the st louis area. The program is state licensed for 29 children. Most of the children come from low income families whose parents are either working or going to school. More than 90% of the children qualify for scholarships. We use a primary caregiver model to help parents and teachers form strong relationships and to ensure that every child benefits from a nurturing relationship by bonding with a trusted adult caregiver. Teachers use the creative curriculum to guide lesson plans and daily activities with children. Creative curriculum emphasizes individualized care and planning so that each child progresses developmentally. All children receive a formal developmental screening within 30 days of starting in the program and their development is tracked on an on-going basis through the use of developmental checklists and regular observations. Our program has also embraced the strengthening families framework which uses seven strategies that have been proven to reduce the risk of child abuse and neglect. The strategies include facilitating friendships and mutual support, strengthening parenting, responding to family crises, linking families to services and opportunities, facilitating children's social and emotional development, responding to signs of abuse and neglect and valuing and supporting parents.

Form 990, Page 2, Part III, Line 4B

The preschool program at lemay child and family center serves up to 60 children ages 3 through 5. More than 90% of the children qualify for scholarship assistance due to low family incomes, and most parents are working or going to school. The overall purpose of the program is to equip children with skills they need for future success, academically, socially, and emotionally. Our degreed teachers use creative curriculum in a constructivist environment that encourage children to discover knowledge. Children receive developmental screenings and we develop individual plans for each child based on a combination of assessments, observations, and parent input. We regularly work with parents, guardians, and school districts to develop individual plans for each child. Individual goals are then incorporated into weekly classroom lesson plans, so that children experience progress and success. Through partnerships with other agencies, we offer on site speech therapy, occupational therapy, and individual and family counseling services.

Form 990, Part XI, Line 9

Direct fundraising expense 17,595 direct fundraising expense -17,595

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Direct fundraising expense 17,595

Schedule D, Page 4, Part XII, Line 2D

Direct fundraising expense 17,595

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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/Desc0THE INFANT TODDLER PROGRAM AT LEMAY CHILD AND FAMILY CENTER TARGETS FAMILIES WITH CHILDREN UP TO 36 MONTHS OLD LIVING IN THE ST LOUIS AREA. THE PROGRAM IS STATE LICENSED FOR 29 CHILDREN. MOST OF THE CHILDREN COME FROM LOW INCOME FAMILIES WHOSE PARENTS ARE EITHER WORKING OR GOING TO SCHOOL. MORE THAN 90% OF THE CHILDREN QUALIFY FOR SCHOLARSHIPS. WE USE A PRIMARY CAREGIVER MODEL TO HELP PARENTS AND TEACHERS FORM STRONG RELATIONSHIPS AND TO ENSURE THAT EVERY CHILD BENEFITS FROM A NURTURING RELATIONSHIP BY BONDING WITH A TRUSTED ADULT CAREGIVER. TEACHERS USE THE CREATIVE CURRICULUM TO GUIDE LESSON PLANS AND DAILY ACTIVITIES WITH CHILDREN. CREATIVE CURRICULUM EMPHASIZES INDIVIDUALIZED CARE AND PLANNING SO THAT EACH CHILD PROGRESSES DEVELOPMENTALLY. ALL CHILDREN RECEIVE A FORMAL DEVELOPMENTAL SCREENING WITHIN 30 DAYS OF STARTING IN THE PROGRAM AND THEIR DEVELOPMENT IS TRACKED ON AN ON-GOING BASIS THROUGH THE USE OF DEVELOPMENTAL CHECKLISTS AND REGULAR OBSERVATIONS. OUR PROGRAM HAS ALSO EMBRACED THE STRENGTHENING FAMILIES FRAMEWORK WHICH USES SEVEN STRATEGIES THAT HAVE BEEN PROVEN TO REDUCE THE RISK OF CHILD ABUSE AND NEGLECT. THE STRATEGIES INCLUDE FACILITATING FRIENDSHIPS AND MUTUAL SUPPORT, STRENGTHENING PARENTING, RESPONDING TO FAMILY CRISES, LINKING FAMILIES TO SERVICES AND OPPORTUNITIES, FACILITATING CHILDREN'S SOCIAL AND EMOTIONAL DEVELOPMENT, RESPONDING TO SIGNS OF ABUSE AND NEGLECT AND VALUING AND SUPPORTING PARENTS.
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IRS990/MissionDesc0LEMAY CHILD AND FAMILY CENTER PROVIDES EARLY EDUCATION AND SUPPORT FOR FAMILIES IN A DIVERSE, NURTURING ENVIRONMENT REGARDLESS OF FINANCIAL SITUATION OR A CHILD'S DEVELOPMENTAL LEVEL. OUR GOAL IS TO STRENGTHEN FAMILIES BY PROMOTING CHILDRENS' PHYSICAL, COGNITIVE, AND SOCIAL-EMOTIONAL DEVELOPMENT AND BY PARTNERING WITH PARENTS AND COMMUNITY.
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE PRESCHOOL PROGRAM AT LEMAY CHILD AND FAMILY CENTER SERVES UP TO 60 CHILDREN AGES 3 THROUGH 5. MORE THAN 90% OF THE CHILDREN QUALIFY FOR SCHOLARSHIP ASSISTANCE DUE TO LOW FAMILY INCOMES, AND MOST PARENTS ARE WORKING OR GOING TO SCHOOL. THE OVERALL PURPOSE OF THE PROGRAM IS TO EQUIP CHILDREN WITH SKILLS THEY NEED FOR FUTURE SUCCESS, ACADEMICALLY, SOCIALLY, AND EMOTIONALLY. OUR DEGREED TEACHERS USE CREATIVE CURRICULUM IN A CONSTRUCTIVIST ENVIRONMENT THAT ENCOURAGE CHILDREN TO DISCOVER KNOWLEDGE. CHILDREN RECEIVE DEVELOPMENTAL SCREENINGS AND WE DEVELOP INDIVIDUAL PLANS FOR EACH CHILD BASED ON A COMBINATION OF ASSESSMENTS, OBSERVATIONS, AND PARENT INPUT. WE REGULARLY WORK WITH PARENTS, GUARDIANS, AND SCHOOL DISTRICTS TO DEVELOP INDIVIDUAL PLANS FOR EACH CHILD. INDIVIDUAL GOALS ARE THEN INCORPORATED INTO WEEKLY CLASSROOM LESSON PLANS, SO THAT CHILDREN EXPERIENCE PROGRESS AND SUCCESS. THROUGH PARTNERSHIPS WITH OTHER AGENCIES, WE OFFER ON SITE SPEECH THERAPY, OCCUPATIONAL THERAPY, AND INDIVIDUAL AND FAMILY COUNSELING SERVICES.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LEMAY CHILD AND FAMILY CENTER PROVIDES EARLY EDUCATION AND SUPPORT FOR FAMILIES IN A DIVERSE, NURTURING ENVIRONMENT REGARDLESS OF FINANCIAL SITUATION OR A CHILD'S DEVELOPMENTAL LEVEL. OUR GOAL IS TO STRENGTHEN FAMILIES BY PROMOTING CHILDRENS' PHYSICAL, COGNITIVE, AND SOCIAL-EMOTIONAL DEVELOPMENT AND BY PARTNERING WITH PARENTS AND COMMUNITY.

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