St Paul Presbyterian Church Day Care Center

Nonprofit profile at a glance

EIN
561149068
IRS 990 coverage
2019–2025
Forms available
Form 990 2025, Form 990-N 2019
Location
Louisburg, NC, USA
Phone
9194962069
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Day Care
Affiliation
Christianity

Reported finances

Revenue
$501,933
Expenses
$485,452
Assets
$16,481
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

19 people listed

Highest reported compensation

  • Patricia Privette (Administrator): $69,028 total reported compensation
  • Trudy Person (Teacher): $35,202 total reported compensation
  • Barbara Terrell (Teacher): $34,095 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization's purpose is to promote child development through quality care establishment of homemaker and educational programs and cooperate with other agencies. it is our vision to create a warm , creative nurturing Christian environment for children and their parents, staff and caregivers. In every aspect of our program we will seek to promote care that is child centered and that models to best practices of child care. We have developed a curriculum based upon the individual needs of children that will through play and academics promote each child's social emotional, cognitive, and physical development and prepare each child for a successful transitions to public schools. As we work with children individually, we will also foster a sense of community and connection to others and encourage an exciting and joyful environment or living and learning. We will emphasize multicultural understanding and practices spiritual development and skill building.

What it reported doing in 2025

The organization's purpose is to promote child development through quality care establishment of homemaker and educational programs and cooperation with other agencies. it is our vision to create a warm, creative, nurturing Christian environment for children and their parents, staff and caregivers. In every aspect of our program we will seek to promote care that is child centered and that models to best practices of child care. We have developed a curriculum based upon the individual need of children that will through play and academics promote each child's social emotional, cognitive, and physical development and prepare each child for a successful transition to public schools. As we work with children individually, we will also foster a sense of community and connection to others and encourage an exciting and joyful environment for living and learning. We will emphasize multicultural understanding and practices spiritual development and skill building. We will provide parents and teachers with a source of support and information on all aspects of parenting and nurturing their children. We are advocates for children.

Operating model

Revenue model
Grant-funded. 69% of the money available for current operations came from government grants.
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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 90
  • Accountability: 74
  • Sustainability: 30
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.7%; rating input score 97
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.3%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.03; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 65.4%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 7.6% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 6.5% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: -8.4% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 96.7% of revenue deployed · 100% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $485K in reported program spending
  • Leadership: top reported pay $69K · 19 people listed
  • Consistency: 39 of 39 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 13 filed money-flow records
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.