St Paul Luhrn Child Devpt Ctr Inc

Nonprofit profile at a glance

EIN
742219636
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
San Antonio, TX, USA
Phone
2105348577
Rating
90
Verdict
STRONG
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$1,866,050
Expenses
$1,905,265
Assets
$378,492
Liabilities
$88,596

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • Deborah Stephenson (CDC Executive Director and CARE Counselor)
  • Natalie Karney 14 Year (Vice-President)

Highest reported compensation

  • Deborah Stephenson (CDC Executive Director and CARE Counselor): $148,590 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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.

What it reported doing in 2024

Line 4a - St. Paul Lutheran Child Development Center is nationally accredited by the National Association for the Education of Young Children, an inner-city center that strives to provide an affordable, comprehensive Early childhood Development and Parent Education Program in a safe and nurturing faith-based program. St Paul participated in a Community Mentoring Program serving twelve other child development centers. Our mastered trainer in this program helps build quality of early childhood education services to reach Texas Rising Star certification.

Operating model

Revenue model
Earned-program. 72% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 95
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.2%; rating input score 97
  • Program expense ratio: 95.2%; rating input score 95
  • Fundraising efficiency: $70.78 raised per $1 spent on fundraising; rating input score 83; 83rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -2.1%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.2; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 7.8%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: 9.5% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 9.2% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 19.1% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 97.2% of revenue deployed · 95.2% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $1.8M in reported program spending
  • Leadership: top reported pay $149K · 13 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.