Civic Intelligence

Lowell Day Nursery Association Inc.

990 • Fiscal year 2017 • EIN 04-2104403

Jul 01, 2016 to Jun 30, 2017 • Filed on Oct 16, 2017

Organization ProfileLOWELLDAYNURSERY.COM
119 Hall StreetLowell, MA 01854

(978) 454-5981

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

68th percentile

0.15x

Higher debt load relative to assets than 68% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

61st percentile

0.08x

Higher debt load relative to revenue than 61% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

41st percentile

0.5%

Higher net margin than 41% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

73rd percentile

$64,022

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

33rd percentile

-1.8%

Faster asset growth than 33% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

35th percentile

-2.0%

Faster revenue growth than 35% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets68th percentile

Assets

Down

$488,420

Down $9,199 (-1.8%) from 2016

Net Assets

Up

$415,601

Up $4,786 (+1.2%) from 2016

Liabilities

Down

$72,819

Down $13,985 (-16%) from 2016

Revenue And Expenses
Liabilities / Revenue61st percentileNet Margin41st percentile

Revenue

Down

$963,148

Down $19,970 (-2.0%) from 2016

Expenses

Down

$958,362

Down $87,343 (-8.4%) from 2016

Net Income

Up

$4,786

Up $67,373 (+108%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth33rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2017

Assets$488,420
Liabilities$72,819
Net Assets$415,601
Open 2017 Filing

Operations Trend

Revenue Growth35th percentile

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$963,148
Expenses$958,362
Net Income$4,786
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Oct 16, 2017
Return Version
2016v3.0
Gross Receipts
$973,871
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$327,771$317,181▼ $10,590
Accounts Receivable$87,970$64,942▼ $23,028
Cash and Non-Interest-Bearing Accounts$25,890$57,059▲ $31,169
Savings and Temporary Cash Investments$32,321$32,452▲ $131
Prepaid Expenses and Deferred Charges$19,095$10,517▼ $8,578
Inventories for Sale or Use$4,572$6,269▲ $1,697
Total Assets$497,619$488,420▼ $9,199
Liabilities
Accounts Payable and Accrued Expenses$86,804$72,819▼ $13,985
Total Liabilities$86,804$72,819▼ $13,985
Net Assets / Fund Balance
Unrestricted Net Assets$410,815$415,601▲ $4,786
Total Net Assets Fund Balance$410,815$415,601▲ $4,786
Total Liabilities and Net Assets / Fund Balance$497,619$488,420▼ $9,199

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$247,357$794,263$1,041,620
Equipment$9,824$57,457$67,281
Land$60,000-$60,000
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jo-ann SpenceClerkFT$64,022$64,022

Board Members and Trustees

NameTitle
John MckenziePresident
Robert PlunkettVice-president
Atty Brian LeahyDirector
Beverly CoughlinDirector
Dr Diedre ConnollyDirector
Elizabeth DickDirector
Norman BoissonneaultDirector
Pauline KingDirector
Peter DoyleDirector
Heidi HollisterParent Rep
Penelope SwallowTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$542,574
Program Service Revenue
$413,689
Investment Income
$-187
Other Revenue
$7,072
All Other Contributions
$11,576
Change in Net Assets
$4,786

Audited Revenue Reconciliation

Revenue per Audited Statements
$963,148
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$68,855
Total Revenue per Audited Statements
$1,032,003
Total Revenue per Form 990
$963,148
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$731,866
Other Expenses$226,496
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$495,120$59,413-$554,533
Current Officers, Directors, Trustees, and Key Employees$30,088$35,320-$65,408
Other Employee Benefits$49,619$8,950-$58,569
Payroll Taxes$45,203$8,153-$53,356
Occupancy$33,837$285-$34,122
Depreciation Depletion$14,525--$14,525
All Other Expenses$8,732$4,294-$13,026
Other Expenses$2,981$8,020-$11,001
Insurance$10,515--$10,515
Fees for Services Accounting-$9,000-$9,000
Advertising-$6,475-$6,475
Conferences and Meetings$3,693$666-$4,359
Fees for Services Other$2,905$524-$3,429
Information Technology-$1,158-$1,158
Travel$222$443-$665
Total Functional Expenses$799,262$159,100$0$958,362

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,027,217
Expenses per Audited Statements$958,362
Total Expenses per Form 990$958,362
Expenses Not Reported on Form 990$68,855
Expenses Not Reported on Financial Statements$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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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's executive 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 of the nursery.”

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
John Mckenzie
Title
President
Phone
9784545981
Signed
2017-10-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jo-ann Spence
Formed
1885
Legal Domicile
Ma
Voting Board Members
12
Independent Board Members
11
Employees
31
Volunteers
23

Preparer

Firm
Anstiss & Co Pc
Address
1115 WESTFORD STREET, LOWELL, MA 01851
Preparer
Raymond L Anstiss Jr
Phone
9784522500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Asc 740-10, "accounting for uncertainty in income taxes" requires the nursery 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 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. Substantially all of the foundation'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.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Rental expenses deducted p.1, form 990 4,928.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Rent expense deducted p.1, form 990 4,928.”

Raw XML AppendixShowing 400 of 489 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt086804
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt072819
IRS990/AccountsReceivableGrp/BOYAmt087970
IRS990/AccountsReceivableGrp/EOYAmt064942
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO 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.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt06475
IRS990/AdvertisingGrp/TotalAmt06475
IRS990/AllOtherContributionsAmt011576
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt04294
IRS990/AllOtherExpensesGrp/ProgramServicesAmt08732
IRS990/AllOtherExpensesGrp/TotalAmt013026
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JO-ANN SPENCE
IRS990/BooksInCareOfDetail/PhoneNum09784545981
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0119 HALL STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0LOWELL
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd001854
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt025890
IRS990/CashNonInterestBearingGrp/EOYAmt057059
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt035320
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt030088
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt065408
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0666
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt03693
IRS990/ConferencesMeetingsGrp/TotalAmt04359
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0542574
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-187
IRS990/CYOtherExpensesAmt0226496
IRS990/CYOtherRevenueAmt07072
IRS990/CYProgramServiceRevenueAmt0413689
IRS990/CYRevenuesLessExpensesAmt04786
IRS990/CYSalariesCompEmpBnftPaidAmt0731866
IRS990/CYTotalExpensesAmt0958362
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0963148
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt014525
IRS990/DepreciationDepletionGrp/TotalAmt014525
IRS990/Desc0CARE AND TEACHING OF AN AVERAGE 100 STUDENTS AGE TWO YEARS, NINE MONTHS THROUGH KINDERGARTEN.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt031
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0517318
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt09000
IRS990/FeesForServicesAccountingGrp/TotalAmt09000
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0524
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt02905
IRS990/FeesForServicesOtherGrp/TotalAmt03429
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt85.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt95.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt105.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt115.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/PersonNm0JO-ANN SPENCE
IRS990/Form990PartVIISectionAGrp/PersonNm1PETER DOYLE
IRS990/Form990PartVIISectionAGrp/PersonNm2NORMAN BOISSONNEAULT
IRS990/Form990PartVIISectionAGrp/PersonNm3DR DIEDRE CONNOLLY
IRS990/Form990PartVIISectionAGrp/PersonNm4ROBERT PLUNKETT
IRS990/Form990PartVIISectionAGrp/PersonNm5JOHN MCKENZIE
IRS990/Form990PartVIISectionAGrp/PersonNm6BEVERLY COUGHLIN
IRS990/Form990PartVIISectionAGrp/PersonNm7PAULINE KING
IRS990/Form990PartVIISectionAGrp/PersonNm8HEIDI HOLLISTER
IRS990/Form990PartVIISectionAGrp/PersonNm9ELIZABETH DICK
IRS990/Form990PartVIISectionAGrp/PersonNm10ATTY BRIAN LEAHY
IRS990/Form990PartVIISectionAGrp/PersonNm11PENELOPE SWALLOW
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt064022
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0CLERK
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8PARENT REP
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11TREASURER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01885
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt0-318
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GovernmentGrantsAmt0530998
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt05477
IRS990/GrossReceiptsAmt0973871
IRS990/GrossRentsGrp/RealAmt012000
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01158
IRS990/InformationTechnologyGrp/TotalAmt01158
IRS990/InsuranceGrp/ProgramServicesAmt010515
IRS990/InsuranceGrp/TotalAmt010515
IRS990/InventoriesForSaleOrUseGrp/BOYAmt04572
IRS990/InventoriesForSaleOrUseGrp/EOYAmt06269
IRS990/InvestmentIncomeGrp/ExclusionAmt0131
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0131
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0851720
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0327771
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0317181
IRS990/LandBldgEquipCostOrOtherBssAmt01168901
IRS990/LegalDomicileStateCd0MA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt05795
IRS990/LessRentalExpensesGrp/RealAmt04928
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 TODDLER, PRESCHOOL AND KINDERGARTEN CHILDREN BY HAVING A WELL EDUCATED WORKFORCE, A PARTNERSHIP WITH PARENTS, AND MUTUAL RESPECT FOR ALL.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0410815
IRS990/NetAssetsOrFundBalancesEOYAmt0415601
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-318
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-318
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt07072
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt07072
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0285
IRS990/OccupancyGrp/ProgramServicesAmt033837
IRS990/OccupancyGrp/TotalAmt034122
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt08950
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt049619
IRS990/OtherEmployeeBenefitsGrp/TotalAmt058569
IRS990/OtherExpensesGrp/Desc0FOOD EXPENSE
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2CLEANING & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt016399
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt18020
IRS990/OtherExpensesGrp/ProgramServicesAmt058095
IRS990/OtherExpensesGrp/ProgramServicesAmt114926
IRS990/OtherExpensesGrp/ProgramServicesAmt228801
IRS990/OtherExpensesGrp/ProgramServicesAmt32981
IRS990/OtherExpensesGrp/TotalAmt058095
IRS990/OtherExpensesGrp/TotalAmt131325
IRS990/OtherExpensesGrp/TotalAmt228801
IRS990/OtherExpensesGrp/TotalAmt311001
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt059413
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0495120
IRS990/OtherSalariesAndWagesGrp/TotalAmt0554533
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08153
IRS990/PayrollTaxesGrp/ProgramServicesAmt045203
IRS990/PayrollTaxesGrp/TotalAmt053356
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt019095
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010517
IRS990/PrincipalOfficerNm0JO-ANN SPENCE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION & FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0413689
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0413689
IRS990/ProgSrvcAccomActy2Grp/Desc0SCHOOL LUNCH PROGRAM - PROVIDE BREAKFAST, LUNCH, SNACK FOR ALL CHILDREN ATTENDING.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0119892
IRS990/ProgSrvcAccomActy3Grp/Desc0SOCIAL SERVICES - MONITOR GROWTH & SOCIAL DEVELOPMENT OF THOSE CHILDREN EITHER SOCIALLY OR ECONOMICALLY DISADVANTAGED.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt052325
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PLANT MAINTENANCE
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0109727
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0606246
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0175
IRS990/PYOtherExpensesAmt0250273
IRS990/PYOtherRevenueAmt04923
IRS990/PYProgramServiceRevenueAmt0371774
IRS990/PYRevenuesLessExpensesAmt0-62587
IRS990/PYSalariesCompEmpBnftPaidAmt0795432
IRS990/PYTotalExpensesAmt01045705
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0983118
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt04786
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt07072
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0413689
IRS990/SavingsAndTempCashInvstGrp/BOYAmt032321
IRS990/SavingsAndTempCashInvstGrp/EOYAmt032452
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0542574
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0606246
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0631273
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0642786
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0606535
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03029414
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt012131
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt010175
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt05045
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt012926
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt013017
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt053294
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0413689
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0371774
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0380298
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0392136
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0358738
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01916635
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt012131
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt010175
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt05045
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt012926
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt013017
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt053294
IRS990ScheduleA/InvestmentIncomeCYPct00.01070
IRS990ScheduleA/InvestmentIncomePYPct00.01060
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98930
IRS990ScheduleA/PublicSupportPY509Pct00.98940
IRS990ScheduleA/PublicSupportTotal509Amt04946049
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0956263
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0978020
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01011571
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01034922
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0965273
IRS990ScheduleA/Total509Grp/TotalAmt04946049
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0968394
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0988195
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01016616
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01047848
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0978290
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04999343
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0247357
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0794263
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01041620
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt063927
IRS990ScheduleD/DonatedServicesUseFcltsAmt063927
IRS990ScheduleD/EquipmentGrp/BookValueAmt09824
IRS990ScheduleD/EquipmentGrp/DepreciationAmt057457
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt067281
IRS990ScheduleD/ExpensesNotReportedAmt068855
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0958362
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt060000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt060000
IRS990ScheduleD/OtherExpensesIncludedAmt04928
IRS990ScheduleD/OtherRevenueAmt04928
IRS990ScheduleD/RevenueNotReportedAmt068855
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0963148
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ASC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" REQUIRES THE NURSERY 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 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. SUBSTANTIALLY ALL OF THE FOUNDATION'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/ExplanationTxt1RENTAL EXPENSES DEDUCTED P.1, FORM 990 4,928.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENT EXPENSE DEDUCTED P.1, FORM 990 4,928.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0317181
IRS990ScheduleD/TotalExpensesPerForm990Amt0958362
IRS990ScheduleD/TotalRevenuePerForm990Amt0963148
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01032003
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01027217
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'S EXECUTIVE 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 OF THE NURSERY.
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

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$488,420
Liabilities
$72,819
Net assets
$415,601
Revenue
$963,148
Expenses
$958,362
Net income
$4,786
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