2025-02-26T15:16:11-06:00 2024-06-30 060876812 Apicella Testa & Company PC 680 Bridgeport Avenue Shelton CT 06484 990 2023-07-01 273543896 St Paul's Child Development Center Inc STPA 2033846023 1475 Noble Avenue Bridgeport CT 06610 Karen Williams Director 2033846023 2025-02-26 1 1 James E Traester CPA P00179318 2039259494 2023 2025-03-06 01:10:19Z Karen Williams 1475 Noble Avenue Bridgeport CT 06610 745073 0 X www.stpaulscdc.com X 2010 CT 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. 7 6 13 9 0 0 194461 129515 529918 595781 6713 19415 33790 362 764882 745073 0 0 0 0 621467 495143 0 0 726 183639 168127 805106 663270 -40224 81803 987348 1049454 159277 139580 828071 909874 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. 0 0 482390 596143 Provides a full-year preschool program. 482390 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 7 0 1 13 1 0 0 0 0 0 0 0 0 0 0 X 7 6 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 1 0 CT X The Organization 2033846023 1475 Noble Avenue Bridgeport CT 06610 Karen Williams Director 40.00 X X 66057 0 936 Heather Demet Board Chairman 2.00 X X 0 0 0 Roberta Bartek Board Secretary 2.00 X X 0 0 0 Allison Tighe Board Treasurer/Member (thru 12.2023) 2.00 X X 0 0 0 Trisha Smith Board Member, Treasurer (eff 1.2024) 2.00 X X 0 0 0 Dottie Merritt Board Member 2.00 X 0 0 0 Jeanette Harris Board Member 2.00 X 0 0 0 Mary Louise Moe Board Member (eff 9.2023) 2.00 X 0 0 0 66057 0 936 0 0 0 0 0 1416 121295 6804 129515 Tuition and Fees 611600 595781 595781 595781 19415 19415 0 1416 0 0 Miscellaneous 900099 362 362 362 745073 596143 0 19415 77156 15087 62069 376542 350270 26272 4215 3694 521 37230 30005 7225 63083 1853 61230 22689 3797 18166 726 36976 35497 1479 438 353 85 83 83 17653 16900 753 8710 6519 2191 Program Supplies and Ac 18415 18415 Bad Debt Expense 80 80 663270 482390 180154 726 235 202 716721 761159 53013 96911 3053 3332 234978 149586 102943 85392 111383 102458 987348 1049454 34286 30283 13608 6804 111383 102493 159277 139580 X 828071 909874 828071 909874 987348 1049454 81803 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 121612 82133 39479 113366 67453 45913 85392 Operating Lease Right-of-Use Asset, Net 96437 Finance Lease Right-of-Use Asset, Net 6021 102458 Operating Lease Liability 96437 Finance Lease Liability 6056 102493 X 745073 0 745073 0 745073 663270 0 663270 0 663270 Part X, Line 2: 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, 2021 and after are subject to examination by the Internal Revenue Service, generally for three years from the date they were filed. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 All our communications, handbooks, registration forms, brochures, staff applications, and our advertisements include information about our nondiscrimination policy. Schedule E, Part I, Line 6 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. Lee Henchman Spouse of the former Director. 20600 Receives a stipend as an independent contractor for his assistance with IT, bookkeeping, and maintenance services. 0 Priscilla Henchman Former Director of the School (retired 6/30/2023). 26760 Received payment as an independent contractor during FY24 for providing consulting during the transition in directors. 0 Form 990, Part VI, Section B, line 11b 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. Form 990, Part VI, Section B, line 12c 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. Form 990, Part VI, Section B, line 15 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. Form 990, Part VI, Section C, line 19 Our governing documents, conflict of interest policy, tax returns, and financial statements are available upon request. Form 990, Part XII, Line 2C: The process has not changed from prior years.