2026-01-14T10:26:31-05:00 2025-06-30 060876812 APICELLA TESTA & COMPANY PC 680 BRIDGEPORT AVE SHELTON CT 064844705 990 2024-07-01 273543896 ST PAUL'S CHILD DEVELOPMENT CENTER INC STPA 2033846023 1475 NOBLE AVENUE BRIDGEPORT CT 06610 KAREN WILLIAMS DIRECTOR 2033846023 2026-01-07 true JAMES E TRAESTER CPA P00179318 2039259494 2026-01-14 2024 2025-03-06 01:10:19Z KAREN WILLIAMS 878267 false 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 15 5 0 129515 125808 595781 714935 19415 37259 362 265 745073 878267 0 0 495143 546273 0 525 168127 150229 663270 696502 81803 181765 1049454 1275843 139580 184204 909874 1091639 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. false false 541022 714935 PROVIDES A FULL-YEAR PRESCHOOL PROGRAM. 541022 true true false false false false false false false false true false false true true true true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 6 0 true 15 true false false false false false false false false false false false false false false X 7 6 false false false false false false false true true false false false true true true false false true true false X THE ORGANIZATION 2033846023 1475 NOBLE AVENUE BRIDGEPORT CT 06610 KAREN WILLIAMS DIRECTOR 40.00 X X 77354 0 988 HEATHER DEMET BOARD CHAIRM 2.00 X X 0 0 0 ROBERTA BARTEK BOARD SECRET 2.00 X X 0 0 0 TRISHA SMITH BOARD TREASU 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 2.00 X 0 0 0 77354 988 false false false 927 118077 6804 125808 TUITION AND FEES 611600 714935 714935 714935 37259 37259 927 MISCELLANEOUS 611710 265 265 265 878267 715200 37259 81505 20777 60728 418856 393753 25103 4569 4108 461 41343 34277 7066 45280 1025 44255 16793 4523 11745 525 37376 35881 1495 561 465 96 926 463 463 18394 17095 1299 9593 7465 2128 PROG SUPPLIES/ACTIVITIES 21190 21190 BAD DEBT EXPENSE 116 116 696502 541022 154955 525 202 421 761159 1065620 96911 49164 3332 3881 237668 166755 85392 70913 102458 85844 1049454 1275843 30283 95957 6804 2017 102493 86230 139580 184204 X 909874 1091639 909874 1091639 1049454 1275843 181765 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 124302 92508 31794 113366 74247 39119 70913 OPERATING LEASE ROU ASSET, NET 81048 FINANCE LEASE ROU ASSET, NET 4796 85844 OPERATING LEASE LIABILITY 81048 FINANCE LEASE LIABILITY 5182 86230 X 878267 878267 878267 696502 696502 696502 SCHEDULE D, PAGE 3, PART X 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. true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 ALL OUR COMMUNICATIONS, HANDBOOKS, REGISTRATION FORMS, BROCHURES, STAFF APPLICATIONS, AND OUR ADVERTISEMENTS INCLUDE INFORMATION ABOUT OUR NONDISCRIMINATION POLICY. SCHEDULE E, 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. FORM 990, PAGE 6, PART VI, 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, PAGE 6, PART VI, 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, PAGE 6, PART VI, LINE 15A 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, PAGE 6, PART VI, LINE 15B 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, PAGE 6, PART VI, LINE 19 OUR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, TAX RETURNS, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.