Civic Intelligence

St Paul Luhrn Child Devpt Ctr Inc

EIN 74-2219636 • 501(c)3 • San Antonio, TX

Profile

St. Paul Lutheran Child Development Center is a NAEYC nationally accredited inner-city Center that provides a comprehensive early childhood development and parent education program that supports the sacredness of life from conception and cares about all people in a safe and nurturing faith-based environment.

2302 South Presa StreetSan Antonio, TX 78210

stpaulsa.org

Siviq Scores

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

Liabilities / Assets

67th percentile

0.21x

Higher debt load relative to assets than 67% of similar nonprofits.

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

Liabilities / Revenue

42nd percentile

0.04x

Higher debt load relative to revenue than 42% of similar nonprofits.

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

Net Margin

30th percentile

-4.2%

Higher net margin than 30% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

10th percentile

-17%

Faster asset growth than 10% of similar nonprofits.

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

Revenue Growth

32nd percentile

-1.5%

Faster revenue growth than 32% of similar nonprofits.

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

Assets

Down

$414,310

Down $87,843 (-17%) from 2023

Liabilities

Down

$85,199

Down $8,901 (-9.5%) from 2023

Net Assets

Down

$329,111

Down $78,942 (-19%) from 2023

Revenue

Down

$1,896,369

Down $29,172 (-1.5%) from 2023

Expenses

Up

$1,975,311

Up $36,964 (+1.9%) from 2023

Net Income

Down

-$78,942

Down $66,136 (-516%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2011: $149,466Liabilities 2011: $39,927Net Assets 2011: $109,5392011Assets 2012: $150,066Liabilities 2012: $41,828Net Assets 2012: $108,2382012Assets 2013: $96,492Liabilities 2013: $44,922Net Assets 2013: $51,5702013Assets 2014: $86,694Liabilities 2014: $39,234Net Assets 2014: $47,4602014Assets 2015: $65,424Liabilities 2015: $32,326Net Assets 2015: $33,0982015Assets 2016: $59,411Liabilities 2016: $80,033Net Assets 2016: -$20,6222016Assets 2017: $50,489Liabilities 2017: $36,238Net Assets 2017: $14,2512017Assets 2018: $49,054Liabilities 2018: $76,300Net Assets 2018: -$27,2462018Assets 2019: $103,108Liabilities 2019: $90,509Net Assets 2019: $12,5992019Assets 2020: $201,067Liabilities 2020: $205,031Net Assets 2020: -$3,9642020Assets 2021: $325,341Liabilities 2021: $75,643Net Assets 2021: $249,6982021Assets 2022: $554,505Liabilities 2022: $133,646Net Assets 2022: $420,8592022Assets 2023: $502,153Liabilities 2023: $94,100Net Assets 2023: $408,0532023Assets 2024: $414,310Liabilities 2024: $85,199Net Assets 2024: $329,1112024

Highlighted filing

2024

Assets$414,310
Liabilities$85,199
Net Assets$329,111

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $833,180Expenses 2011: $827,444Net Income 2011: $5,7362011Revenue 2012: $822,696Expenses 2012: $823,997Net Income 2012: -$1,3012012Revenue 2013: $829,806Expenses 2013: $886,474Net Income 2013: -$56,6682013Revenue 2014: $847,743Expenses 2014: $851,853Net Income 2014: -$4,1102014Revenue 2015: $875,376Expenses 2015: $889,738Net Income 2015: -$14,3622015Revenue 2016: $886,551Expenses 2016: $943,459Net Income 2016: -$56,9082016Revenue 2017: $885,144Expenses 2017: $850,271Net Income 2017: $34,8732017Revenue 2018: $981,350Expenses 2018: $1,022,847Net Income 2018: -$41,4972018Revenue 2019: $1,262,382Expenses 2019: $1,222,537Net Income 2019: $39,8452019Revenue 2020: $1,304,688Expenses 2020: $1,321,251Net Income 2020: -$16,5632020Revenue 2021: $1,695,958Expenses 2021: $1,442,295Net Income 2021: $253,6632021Revenue 2022: $1,876,519Expenses 2022: $1,705,358Net Income 2022: $171,1612022Revenue 2023: $1,925,541Expenses 2023: $1,938,347Net Income 2023: -$12,8062023Revenue 2024: $1,896,369Expenses 2024: $1,975,311Net Income 2024: -$78,9422024

Highlighted filing

2024

Revenue$1,896,369
Expenses$1,975,311
Net Income-$78,942

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.41$0.09$0.33$1.90$1.98$0.08
2023Detailed filing. Detailed filing data is available for this year.$0.50$0.09$0.41$1.93$1.94$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.13$0.42$1.88$1.71$0.17
2021Detailed filing. Detailed filing data is available for this year.$0.33$0.08$0.25$1.70$1.44$0.25
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.21$0.00$1.30$1.32$0.02
2019Summary only. Only limited summary data is available for this year.$0.10$0.09$0.01$1.26$1.22$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.05$0.08$0.03$0.98$1.02$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.05$0.04$0.01$0.89$0.85$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.06$0.08$0.02$0.89$0.94$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.07$0.03$0.03$0.88$0.89$0.01
2014Summary only. Only limited summary data is available for this year.$0.09$0.04$0.05$0.85$0.85$0.00
2013Summary only. Only limited summary data is available for this year.$0.10$0.04$0.05$0.83$0.89$0.06
2012Summary only. Only limited summary data is available for this year.$0.15$0.04$0.11$0.82$0.82$0.00
2011Summary only. Only limited summary data is available for this year.$0.15$0.04$0.11$0.83$0.83$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 15, 2025
Return Version
2023v6.0
Gross Receipts
$1,897,568
Mission and Program Overview

Mission

St paul lutheran child development center is a nationally accredited, inner city center that strives to provide an affordable, comprehensive early childhood developpment and parent education program in a safe an nurturing, faith-based environment.

See narrative regarding the organizations mission in schedule O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$217,501$187,160▼ $30,341
Pledges and Grants Receivable$204,897$146,164▼ $58,733
Land, Buildings, and Equipment, Net$47,901$45,524▼ $2,377
Savings and Temporary Cash Investments$22,943$28,953▲ $6,010
Accounts Receivable$8,911$6,509▼ $2,402
Total Assets$502,153$414,310▼ $87,843
Liabilities
Other Liabilities$73,362$75,255▲ $1,893
Accounts Payable and Accrued Expenses$20,738$9,944▼ $10,794
Total Liabilities$94,100$85,199▼ $8,901
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$408,053$329,111▼ $78,942
Total Net Assets Fund Balance$408,053$329,111▼ $78,942
Total Liabilities and Net Assets / Fund Balance$502,153$414,310▼ $87,843

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$45,524$205,026$250,550
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Deborah StephensonCDC Executive Director and CARE CounselorPT$56,995$49,546$106,541

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$693,585
Program Service Revenue
$1,193,953
Investment Income
$10
Other Revenue
$8,821
All Other Contributions
$159,145
Change in Net Assets
$-78,942

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,896,369
Total Revenue per Audited Statements
$1,896,369
Total Revenue per Form 990
$1,896,369
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,589,097
Other Expenses$386,214
Total Fundraising Expense$8,666
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,245,959$55,720$4,947$1,306,626
Current Officers, Directors, Trustees, and Key Employees$145,297$4,647$3,001$152,945
All Other Expenses$100,903$27,427-$128,330
Payroll Taxes$112,535$4,977$655$118,167
Other Expenses$10,683$1,882-$12,565
Other Employee Benefits$10,815$481$63$11,359
Depreciation Depletion$11,332--$11,332
Conferences and Meetings$8,960--$8,960
Total Functional Expenses$1,870,945$95,700$8,666$1,975,311

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,975,311
Total Expenses per Audited Statements$1,975,311
Total Expenses per Form 990$1,975,311
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,812
Fundraising Direct Expenses$1,199
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fiesta Event$4,342$4,342$1,137$3,205
Show Your Love$1,470$1,470$62$1,408
Total Events$5,812$5,812$1,199$4,613
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$75,255
PPP Loan-
Salaries Payable and Payroll Liability-
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, Part VI, Section B, Line 11B

A copy of the Form 990 is distributed to the Board of Directors for their review and approval prior to submitting the document to the Internal Revenue Service. The tax return is sent via e-mail to Board members who are not in attendance at the meeting. After review and approval, the Form 990 is signed by the designated official and the preparer is authorized to e-file the tax return.

Form 990, Part VI, Section B, Line 15A

Periodically, the personnel committee in conjuction witrh the finance committee gather information and data on what Executive Directors of other child development centers earn in the local area and then consider merit, accomplishments, and the ability to pay the Executive Directors compensation. The determination becomes a matter of record in the Board minutes. The Executive Director holds two different positions within the organization Daycare director and parenting director for the C.A.R.E. program. Daycare director this position is paid through operating funds of the Child Development Center. This position involves overseeing the daily operations of the center, responsibility for daily financial decisions, licensing and health compliance, grant planning and management, managing the CACFP Food Program, United Way program compliance, Child Care Services Program administration, and NAEYC accreditation compliance

Form 990, Part VI, Section B, Line 12C

The Organizations conflict of interest policy is reviewed annually and board members are required to sign a statement that they have received, read, understand, and agree to comply with the policy. Any possible conflicts are brought before the Board during board meetings with the unaffected board members deciding if a conflict exists and if so, how it should be resolved.

Form 990, Part VII, Section A, Line 1

The organizations Executive Director receives Form W-2 wages as reported in Part VII, Section A, Line 1a. She also receives W-2 wages in the amount of 49,545 for professional services provided to the organization as a counselor for the CARE program.

Filing and Contact Details

Filer

Filer Name
St Paul Luhrn Child Devpt Ctr Inc
EIN
74-2219636
Phone
2105348577
Address
2302 South Presa Street, San Antonio, TX 78210

Signing Officer

Name
Thomas Davis
Title
Treasurer
Phone
2105348577
Signed
2025-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Davis
Formed
1981
Legal Domicile
TX
Voting Board Members
12
Independent Board Members
11
Employees
53
Volunteers
10

Preparer

Firm
Reed J Smiley CPA
Address
15918 Alsace, San Antonio, TX 78232
Preparer
Reed J Smiley
Phone
2103914347
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Program Service Expenses 458,505, Grants and allocations 0, Revenue 0 Line 4d - The C.A.R.E. program is a parent education program offering classes, side-by-side mentoring and material support free of charge to birth parents with children pregnant to 36 months Material support includes diapers, toiletries, baby clothes, baby accessories, maternity clothes, food, baby furniture and parenting literature.

Form 990, Part I, Line 1

St. Paul Lutheran Child Development Center is a NAEYC nationally accredited inner city Center that provides a comprehensive early childhood development and parent education program that supports the sacredness of life from conception and cares about all people in a safe and nurturing faith based environment.

Form 990, Part III, Line 4D

Line 4d - The C.A.R.E. program is a parent education program offering classes, side-by-side mentoring and material support free of charge to birth parents with children pregnant to 36 months Material support includes diapers, toiletries, baby clothes, baby accessories, maternity clothes, food, baby furniture and parenting literature.

Financial Statement Notes

X 2

The Center believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. Its federal tax returns for the last four years remain subject to examination.

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IRS990/Form990PartVIISectionAGrp/PersonNm0Deborah Stephenson
IRS990/Form990PartVIISectionAGrp/PersonNm1Thomas Davis
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CDC Executive Director and CARE Counselor
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IRS990/MissionDesc0St. Paul Lutheran Child Development Center is a NAEYC nationally accredited inner-city Center thatprovides a comprehensive early childhood development and parent education program that supportsthe sacredness of life from conception and cares about all people in a safe and nurturing faith based environment.
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IRS990/PrincipalOfficerNm0Thomas Davis
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0616000
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IRS990/ProgramServiceRevenueGrp/Desc0C.A.R.E. Program
IRS990/ProgramServiceRevenueGrp/Desc1Day Care
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1598716
IRS990/ProgSrvcAccomActy2Grp/Desc0Line 4b - Child Care and Religious Training St. Paul Lutheran Child Development Center Inc. provides developmentally appropriate early Childhood education accredited by the NAEYC National Association for the Education of Young Children To children ages 6 weeks to 5 years. Qualified teachers who meet the NAEYC standards for Professional experience and education perform ongoing comprehensive assessment for each child using the Teaching Strategies Gold Program. This allows teachers to structure individual learning opportunities for every child and intentionally nurture growth through varied experiences. Developmental screening is also part of our evaluation process. Board members and volunteers donate time to enhance services to children and families.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01226489
IRS990/ProgSrvcAccomActy3Grp/Desc0Line 4c - Child Care Food Program Two meals and two snacks are provided to approximately 65 children per day attending the child development center. The meals meet the high standards of the CACFP for age-appropriate nutritional value supplying 2/3 of each childs daily requirements. Formula and baby food is also provided for each infant in care,
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IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt075255
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PPP Loan
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IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt01896369
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Center believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. Its federal tax returns for the last four years remain subject to examination.
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The child care and the food programs are funded by government grants. Federal and local agencies reimburse St. Paul Lutheran Child Development Center, Inc. for the child care and food programs based on the families ability to pay for the services provided. Significant portions of the Centers revenue come from the Texas Department of Human Services Child Care Food Program grant, the Texas Department of Human Services Care Management Services grant, and from United Way of San Antonio/Bexar Couny, Texas.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc06a
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Show Your Love
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Fiesta Event
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Program Service Expenses 458,505, Grants and allocations 0, Revenue 0 Line 4d - The C.A.R.E. program is a parent education program offering classes, side-by-side mentoring and material support free of charge to birth parents with children pregnant to 36 months Material support includes diapers, toiletries, baby clothes, baby accessories, maternity clothes, food, baby furniture and parenting literature.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A copy of the Form 990 is distributed to the Board of Directors for their review and approval prior to submitting the document to the Internal Revenue Service. The tax return is sent via e-mail to Board members who are not in attendance at the meeting. After review and approval, the Form 990 is signed by the designated official and the preparer is authorized to e-file the tax return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2St. Paul Lutheran Child Development Center is a NAEYC nationally accredited inner city Center that provides a comprehensive early childhood development and parent education program that supports the sacredness of life from conception and cares about all people in a safe and nurturing faith based environment.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Line 4d - The C.A.R.E. program is a parent education program offering classes, side-by-side mentoring and material support free of charge to birth parents with children pregnant to 36 months Material support includes diapers, toiletries, baby clothes, baby accessories, maternity clothes, food, baby furniture and parenting literature.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Periodically, the personnel committee in conjuction witrh the finance committee gather information and data on what Executive Directors of other child development centers earn in the local area and then consider merit, accomplishments, and the ability to pay the Executive Directors compensation. The determination becomes a matter of record in the Board minutes. The Executive Director holds two different positions within the organization Daycare director and parenting director for the C.A.R.E. program. Daycare director this position is paid through operating funds of the Child Development Center. This position involves overseeing the daily operations of the center, responsibility for daily financial decisions, licensing and health compliance, grant planning and management, managing the CACFP Food Program, United Way program compliance, Child Care Services Program administration, and NAEYC accreditation compliance
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Organizations conflict of interest policy is reviewed annually and board members are required to sign a statement that they have received, read, understand, and agree to comply with the policy. Any possible conflicts are brought before the Board during board meetings with the unaffected board members deciding if a conflict exists and if so, how it should be resolved.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The organizations Executive Director receives Form W-2 wages as reported in Part VII, Section A, Line 1a. She also receives W-2 wages in the amount of 49,545 for professional services provided to the organization as a counselor for the CARE program.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part I, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VII, Section A, Line 1
IRS990/SchoolOperatingInd0true
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