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St Paul Presbyterian Church Day Care Center

EIN 56-1149068 · Louisburg, NC

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair64 out of 100GovernanceGood71 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

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.

Income
$501,933
Spending
$485,452
Spent on programs
100%
Reserves
0.4 months of spending
Largest source of income
government grants, 70%
Employees
13
Volunteers
9
Highest pay
$69,028, administrator

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 64 out of 100. Higher than 34% of charities in its peer group (human services, $250k to $1m).

  • Reserves

    4 of 35

    Spendable reserves would cover 0.4 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 3% of income.

  • Income trend

    10 of 15

    Income fell 7% on the year before.

  • Spending floor

    15 of 15

    100% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 71 out of 100. Higher than 48% of charities in its peer group (human services, $250k to $1m).

  • Independent board

    25 of 25

    7 of 7 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $485,452 spent. The organization's purpose is to pr0mote 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.
  2. 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.
  3. N/A

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since May 1989.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.