Civic Intelligence

Lowell Day Nursery Association Inc

EIN 04-2104403 • 501(c)3 • Lowell, MA

Profile

To provide a high standard of education and care for toddlers, preschool and kindergarten children by having a well educated workforce, a partnership with parents, and mutual respect for all.

119 Hall StreetLowell, MA 01854

lowelldaynursery.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

50th percentile

0.07x

Higher debt load relative to assets than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

47th percentile

0.06x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

55th percentile

7.1%

Higher net margin than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

62nd percentile

8.6%

Faster asset growth than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

45th percentile

4.7%

Faster revenue growth than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets50th percentile

Assets

Up

$1,832,648

Up $144,537 (+8.6%) from 2024

Liabilities

Up

$120,563

Up $9,154 (+8.2%) from 2024

Net Assets

Up

$1,712,085

Up $135,383 (+8.6%) from 2024

Operations
Liabilities / Revenue47th percentileNet Margin55th percentile

Revenue

Up

$1,906,971

Up $85,439 (+4.7%) from 2024

Expenses

Up

$1,771,588

Up $203,873 (+13%) from 2024

Net Income

Down

$135,383

Down $118,434 (-47%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth62nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $586,829Liabilities 2011: $114,006Net Assets 2011: $472,8232011Assets 2012: $595,914Liabilities 2012: $106,278Net Assets 2012: $489,6362012Assets 2013: $568,341Liabilities 2013: $89,440Net Assets 2013: $478,9012013Assets 2014: $587,223Liabilities 2014: $80,649Net Assets 2014: $506,5742014Assets 2015: $545,587Liabilities 2015: $72,185Net Assets 2015: $473,4022015Assets 2016: $497,619Liabilities 2016: $86,804Net Assets 2016: $410,8152016Assets 2017: $488,420Liabilities 2017: $72,819Net Assets 2017: $415,6012017Assets 2018: $486,248Liabilities 2018: $71,636Net Assets 2018: $414,6122018Assets 2019: $444,528Liabilities 2019: $74,599Net Assets 2019: $369,9292019Assets 2020: $576,081Liabilities 2020: $85,682Net Assets 2020: $490,3992020Assets 2021: $702,374Liabilities 2021: $102,120Net Assets 2021: $600,2542021Assets 2022: $970,726Liabilities 2022: $67,938Net Assets 2022: $902,7882022Assets 2023: $1,407,414Liabilities 2023: $84,529Net Assets 2023: $1,322,8852023Assets 2024: $1,688,111Liabilities 2024: $111,409Net Assets 2024: $1,576,7022024Assets 2025: $1,832,648Liabilities 2025: $120,563Net Assets 2025: $1,712,0852025

Highlighted filing

2025

Assets$1,832,648
Liabilities$120,563
Net Assets$1,712,085
Open 2025 Filing

Operations Trend

Revenue Growth45th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $957,5482011Expenses 2012: $987,9982012Revenue 2013: $972,865Expenses 2013: $983,600Net Income 2013: -$10,7352013Revenue 2014: $1,042,196Expenses 2014: $1,014,523Net Income 2014: $27,6732014Revenue 2015: $1,010,664Expenses 2015: $1,043,836Net Income 2015: -$33,1722015Revenue 2016: $983,118Expenses 2016: $1,045,705Net Income 2016: -$62,5872016Revenue 2017: $963,148Expenses 2017: $958,362Net Income 2017: $4,7862017Revenue 2018: $997,170Expenses 2018: $998,159Net Income 2018: -$9892018Revenue 2019: $951,809Expenses 2019: $996,492Net Income 2019: -$44,6832019Revenue 2020: $1,014,041Expenses 2020: $893,571Net Income 2020: $120,4702020Revenue 2021: $1,084,074Expenses 2021: $974,219Net Income 2021: $109,8552021Revenue 2022: $1,554,985Expenses 2022: $1,252,451Net Income 2022: $302,5342022Revenue 2023: $1,753,932Expenses 2023: $1,322,783Net Income 2023: $431,1492023Revenue 2024: $1,821,532Expenses 2024: $1,567,715Net Income 2024: $253,8172024Revenue 2025: $1,906,971Expenses 2025: $1,771,588Net Income 2025: $135,3832025

Highlighted filing

2025

Revenue$1,906,971
Expenses$1,771,588
Net Income$135,383
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,832,648
Liabilities
$120,563
Net assets
$1,712,085
Revenue
$1,906,971
Expenses
$1,771,588
Net income
$135,383
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.83$0.12$1.71$1.91$1.77$0.14
2024Detailed filing. Detailed filing data is available for this year.$1.69$0.11$1.58$1.82$1.57$0.25
2023Detailed filing. Detailed filing data is available for this year.$1.41$0.08$1.32$1.75$1.32$0.43
2022Detailed filing. Detailed filing data is available for this year.$0.97$0.07$0.90$1.55$1.25$0.30
2021Detailed filing. Detailed filing data is available for this year.$0.70$0.10$0.60$1.08$0.97$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.58$0.09$0.49$1.01$0.89$0.12
2019Detailed filing. Detailed filing data is available for this year.$0.44$0.07$0.37$0.95$1.00$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.49$0.07$0.41$1.00$1.00$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.49$0.07$0.42$0.96$0.96$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.50$0.09$0.41$0.98$1.05$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.55$0.07$0.47$1.01$1.04$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.59$0.08$0.51$1.04$1.01$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.09$0.48$0.97$0.98$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.11$0.49$0.99
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.11$0.47$0.96
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 24, 2025
Return Version
2024v5.2
Gross Receipts
$1,906,971
Mission and Program Overview

Mission

To provide a high standard of education and care for toddler, preschool and kindergarten children by having a well educated workforce, a partnership with parents, and mutual respect for all.

To provide a high standard of education and care for toddlers, preschool and kindergarten children by having a well educated workforce, a partnership with parents, and mutual respect for all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$744,159$822,281▲ $78,122
Savings and Temporary Cash Investments$448,790$523,213▲ $74,423
Cash and Non-Interest-Bearing Accounts$362,770$348,039▼ $14,731
Accounts Receivable$102,646$112,215▲ $9,569
Prepaid Expenses and Deferred Charges$15,292$17,030▲ $1,738
Inventories for Sale or Use$6,918$5,396▼ $1,522
Total Assets$1,688,111$1,832,648▲ $144,537
Other Assets Total$7,536$4,474▼ $3,062
Liabilities
Accounts Payable and Accrued Expenses$101,205$114,274▲ $13,069
Other Liabilities$7,913$4,712▼ $3,201
Deferred Revenue$2,291$1,577▼ $714
Total Liabilities$111,409$120,563▲ $9,154
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,576,702$1,712,085▲ $135,383
Total Net Assets Fund Balance$1,576,702$1,712,085▲ $135,383
Total Liabilities and Net Assets / Fund Balance$1,688,111$1,832,648▲ $144,537

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$683,818$909,383$1,593,201
Equipment$78,463$122,605$201,068
Land$60,000-$60,000
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lina GrucaExecutive DirectorFT$92,367$440$92,807

Board Members and Trustees

NameTitle
Normand BoissonneaultPresident
Brian LeahyVice President
Angela VelosoDirector
Athalia GonzalezDirector
Diedre ConnollyDirector
Elizabeth DickDirector
Meaghan Lally-mcgurlClerk
Pauline KingTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,576,118
Program Service Revenue
$309,387
Investment Income
$21,466
Other Revenue
$0
All Other Contributions
$14,262
Change in Net Assets
$135,383

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,906,971
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,906,971
Total Revenue per Form 990
$1,906,971
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,295,971
Other Expenses$475,617
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$933,067$103,955-$1,037,022
Occupancy$119,883$5,801-$125,684
Payroll Taxes$96,432$15,114-$111,546
Current Officers, Directors, Trustees, and Key Employees$41,767$49,031-$90,798
Other Expenses$52,313$9,229-$61,542
Depreciation Depletion$54,328$3,062-$57,390
Other Employee Benefits$49,114$7,491-$56,605
Fees for Services Accounting-$19,450-$19,450
Insurance$15,626--$15,626
Conferences and Meetings$6,366$998-$7,364
Advertising-$6,837-$6,837
Fees for Services Other$5,781$906-$6,687
Travel$213$126-$339
Interest-$234-$234
Total Functional Expenses$1,530,754$240,834$0$1,771,588

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,771,588
Total Expenses per Audited Statements$1,771,588
Total Expenses per Form 990$1,771,588
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Financing Lease Payable$4,712
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The form 990 is presented to the entire board of directors at a regular board meeting. The 990 is reviewed by management and the finance committee.”

Form 990, Part VI, Section B, Line 12C

“Board members are asked to fill out a form and return to the nursery'sexecutive director, who keeps them on file at the nursery.”

Form 990, Part VI, Section B, Line 15A

“The board of directors meets in executive session to discuss compensation for the executive director.”

Form 990, Part VI, Section C, Line 18

“Form 990 tax return is available for inspection at the office of the nursery during normal business hours.”

Form 990, Part VI, Section C, Line 19

“These documents are available for inspection at the office of the nursery during normal business hours. These documents can be copied upon request and for a nominal fee.”

Filing and Contact Details

Filer

Filer Name
Lowell Day Nursery Association Inc
EIN
04-2104403
Phone
9784545981
Address
119 HALL STREET, LOWELL, MA 01854

Signing Officer

Name
Norman Boissonneault
Title
President
Phone
9784545981
Signed
2025-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lina Gruca
Formed
1885
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
8
Employees
53
Volunteers
0

Preparer

Firm
GRASSI & CO CPA'S PC
Address
6 OMNI WAY SUITE 201, CHELMSFORD, MA 01824
Preparer
Jayne a Andrews
Phone
9784522500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The nursery, incorporated under chapter 180 of the massachusetts general laws as a tax-exempt entity, has been granted tax-exempt status under internal revenue code (irc) section 501(c)(3) and is classified as other than a private foundation as defined by section 509(a) of the irc. Therefore, it is generally exempt from federal and state income taxes. Accordingly, no provision for income taxes is provided for in the accompanying financial statements. The nursery is required by asc 740-10, "accounting for uncertainty in income taxes," to evaluate and disclose tax positions that could have an effect on the nursery's financial statements. The nursery reports its activities to the internal revenue service and to the commonwealth of massachusetts on an annual basis. These informational returns are generally subject to audit and review by the governmental agencies for a period of three years after filing. The nursery believes it is no longer subject to review by these taxing authorities for years before 2022. Substantially all of the nursery's income, expenditures, and activities relate to its exempt purpose. Therefore, management has determined that the nursery is not subject to unrelated business income taxes and will continue to qualify as a tax-exempt not-for-profit entity.”

Raw XML AppendixShowing 400 of 460 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/LandBldgEquipBasisNetGrp/BOYAmt0744159
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0822281
IRS990/LandBldgEquipCostOrOtherBssAmt01854269
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE A HIGH STANDARD OF EDUCATION AND CARE FOR TODDLERS, PRESCHOOL AND KINDERGARTEN CHILDREN BY HAVING A WELL EDUCATED WORKFORCE, A PARTNERSHIP WITH PARENTS, AND MUTUAL RESPECT FOR ALL.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01576702
IRS990/NetAssetsOrFundBalancesEOYAmt01712085
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01576702
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01712085
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt05801
IRS990/OccupancyGrp/ProgramServicesAmt0119883
IRS990/OccupancyGrp/TotalAmt0125684
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt07536
IRS990/OtherAssetsTotalGrp/EOYAmt04474
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt07491
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt049114
IRS990/OtherEmployeeBenefitsGrp/TotalAmt056605
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1FOOD EXPENSE
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt018600
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt19229
IRS990/OtherExpensesGrp/ProgramServicesAmt083677
IRS990/OtherExpensesGrp/ProgramServicesAmt172187
IRS990/OtherExpensesGrp/ProgramServicesAmt252313
IRS990/OtherExpensesGrp/TotalAmt0102277
IRS990/OtherExpensesGrp/TotalAmt172187
IRS990/OtherExpensesGrp/TotalAmt261542
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt07913
IRS990/OtherLiabilitiesGrp/EOYAmt04712
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0103955
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0933067
IRS990/OtherSalariesAndWagesGrp/TotalAmt01037022
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015114
IRS990/PayrollTaxesGrp/ProgramServicesAmt096432
IRS990/PayrollTaxesGrp/TotalAmt0111546
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt015292
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt017030
IRS990/PrincipalOfficerNm0LINA GRUCA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION & FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0309387
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0309387
IRS990/ProgSrvcAccomActy2Grp/Desc0PLANT MAINTENANCE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0284320
IRS990/ProgSrvcAccomActy3Grp/Desc0SCHOOL LUNCH PROGRAM - PROVIDE BREAKFAST, LUNCH, SNACK FOR ALL CHILDREN ATTENDING.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0165997
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SOCIAL SERVICE - MONITOR GROWTH & SOCIAL DEVELOPMENT OF THOSE CHILDREN EITHER SOCIALLY OR ECONOMICALLY DISADVANTAGED.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt074750
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01451156
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02149
IRS990/PYOtherExpensesAmt0337003
IRS990/PYOtherRevenueAmt05255
IRS990/PYProgramServiceRevenueAmt0362972
IRS990/PYRevenuesLessExpensesAmt0253817
IRS990/PYSalariesCompEmpBnftPaidAmt01230712
IRS990/PYTotalExpensesAmt01567715
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01821532
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0135383
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0309387
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0448790
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0523213
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01576119
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01451156
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01374435
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01230990
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0936709
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt06569409
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt021466
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt02149
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01055
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0472
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0294
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt025436
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0309387
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0362972
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0378442
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0323523
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0147071
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01521395
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt05255
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt05255
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt021466
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02149
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01055
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0472
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0294
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt025436
IRS990ScheduleA/InvestmentIncomeCYPct00.00310
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99690
IRS990ScheduleA/PublicSupportPY509Pct00.99830
IRS990ScheduleA/PublicSupportTotal509Amt08096059
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01885506
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01819383
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01752877
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01554513
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01083780
IRS990ScheduleA/Total509Grp/TotalAmt08096059
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01906972
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01821532
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01753932
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01554985
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01084074
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt08121495
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0683818
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0909383
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01593201
IRS990ScheduleD/EquipmentGrp/BookValueAmt078463
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0122605
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0201068
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01771588
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt060000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt060000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04712
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FINANCING LEASE PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01906971
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE NURSERY, INCORPORATED UNDER CHAPTER 180 OF THE MASSACHUSETTS GENERAL LAWS AS A TAX-EXEMPT ENTITY, HAS BEEN GRANTED TAX-EXEMPT STATUS UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION AS DEFINED BY SECTION 509(A) OF THE IRC. THEREFORE, IT IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS PROVIDED FOR IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE NURSERY IS REQUIRED BY ASC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES," TO EVALUATE AND DISCLOSE TAX POSITIONS THAT COULD HAVE AN EFFECT ON THE NURSERY'S FINANCIAL STATEMENTS. THE NURSERY REPORTS ITS ACTIVITIES TO THE INTERNAL REVENUE SERVICE AND TO THE COMMONWEALTH OF MASSACHUSETTS ON AN ANNUAL BASIS. THESE INFORMATIONAL RETURNS ARE GENERALLY SUBJECT TO AUDIT AND REVIEW BY THE GOVERNMENTAL AGENCIES FOR A PERIOD OF THREE YEARS AFTER FILING. THE NURSERY BELIEVES IT IS NO LONGER SUBJECT TO REVIEW BY THESE TAXING AUTHORITIES FOR YEARS BEFORE 2022. SUBSTANTIALLY ALL OF THE NURSERY'S INCOME, EXPENDITURES, AND ACTIVITIES RELATE TO ITS EXEMPT PURPOSE. THEREFORE, MANAGEMENT HAS DETERMINED THAT THE NURSERY IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAXES AND WILL CONTINUE TO QUALIFY AS A TAX-EXEMPT NOT-FOR-PROFIT ENTITY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0822281
IRS990ScheduleD/TotalExpensesPerForm990Amt01771588
IRS990ScheduleD/TotalLiabilityAmt04712
IRS990ScheduleD/TotalRevenuePerForm990Amt01906971
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01906971
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01771588
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PRESENTED TO THE ENTIRE BOARD OF DIRECTORS AT A REGULAR BOARD MEETING. THE 990 IS REVIEWED BY MANAGEMENT AND THE FINANCE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE ASKED TO FILL OUT A FORM AND RETURN TO THE NURSERY'SEXECUTIVE DIRECTOR, WHO KEEPS THEM ON FILE AT THE NURSERY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS MEETS IN EXECUTIVE SESSION TO DISCUSS COMPENSATION FOR THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 TAX RETURN IS AVAILABLE FOR INSPECTION AT THE OFFICE OF THE NURSERY DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THESE DOCUMENTS ARE AVAILABLE FOR INSPECTION AT THE OFFICE OF THE NURSERY DURING NORMAL BUSINESS HOURS. THESE DOCUMENTS CAN BE COPIED UPON REQUEST AND FOR A NOMINAL FEE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01688111
IRS990/TotalAssetsEOYAmt01832648
IRS990/TotalAssetsGrp/BOYAmt01688111
IRS990/TotalAssetsGrp/EOYAmt01832648
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01576118
IRS990/TotalEmployeeCnt053
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0240834
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01530754
IRS990/TotalFunctionalExpensesGrp/TotalAmt01771588
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0111409
IRS990/TotalLiabilitiesEOYAmt0120563
IRS990/TotalLiabilitiesGrp/BOYAmt0111409

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