Civic Intelligence

Lowell Day Nursery Association Inc.

990 • Fiscal year 2018 • EIN 04-2104403

Jul 01, 2017 to Jun 30, 2018 • Filed on Oct 16, 2018

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

58th percentile

0.15x

Higher debt load relative to assets than 58% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

45th percentile

0.07x

Higher debt load relative to revenue than 45% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

39th percentile

-0.1%

Higher net margin than 39% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

51st percentile

$65,498

Higher top officer pay than 51% of similar nonprofits.

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

44th percentile

-0.4%

Faster asset growth than 44% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

49th percentile

3.5%

Faster revenue growth than 49% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$486,248

Down $2,172 (-0.4%) from 2017

Net Assets

Down

$414,612

Down $989 (-0.2%) from 2017

Liabilities

Down

$71,636

Down $1,183 (-1.6%) from 2017

Revenue And Expenses
Liabilities / Revenue45th percentileNet Margin39th percentile

Revenue

Up

$997,170

Up $34,022 (+3.5%) from 2017

Expenses

Up

$998,159

Up $39,797 (+4.2%) from 2017

Net Income

Down

-$989

Down $5,775 (-121%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth44th 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

2018

Assets$486,248
Liabilities$71,636
Net Assets$414,612
Open 2018 Filing

Operations Trend

Revenue Growth49th 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

2018

Revenue$997,170
Expenses$998,159
Net Income-$989
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 16, 2018
Return Version
2017v2.3
Gross Receipts
$1,002,535
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$317,181$308,285▼ $8,896
Cash and Non-Interest-Bearing Accounts$57,059$76,794▲ $19,735
Accounts Receivable$64,942$52,207▼ $12,735
Savings and Temporary Cash Investments$32,452$32,588▲ $136
Prepaid Expenses and Deferred Charges$10,517$11,337▲ $820
Inventories for Sale or Use$6,269$5,037▼ $1,232
Total Assets$488,420$486,248▼ $2,172
Liabilities
Accounts Payable and Accrued Expenses$72,819$71,636▼ $1,183
Total Liabilities$72,819$71,636▼ $1,183
Net Assets / Fund Balance
Unrestricted Net Assets$415,601$414,612▼ $989
Total Net Assets Fund Balance$415,601$414,612▼ $989
Total Liabilities and Net Assets / Fund Balance$488,420$486,248▼ $2,172

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$241,706$804,096$1,045,802
Equipment$6,579$60,702$67,281
Land$60,000-$60,000
Compensation and Service Providers
Top Officer Pay51st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jo-ann SpenceDirectorFT$65,498$65,498

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
$584,242
Program Service Revenue
$406,156
Investment Income
$137
Other Revenue
$6,635
All Other Contributions
$11,520
Change in Net Assets
$-989

Audited Revenue Reconciliation

Revenue per Audited Statements
$997,170
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$51,602
Total Revenue per Audited Statements
$1,048,772
Total Revenue per Form 990
$997,170
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$758,995
Other Expenses$239,164
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$511,535$62,411-$573,946
Current Officers, Directors, Trustees, and Key Employees$31,233$36,665-$67,898
Other Employee Benefits$49,856$9,101-$58,957
Payroll Taxes$49,211$8,983-$58,194
Occupancy$40,209--$40,209
All Other Expenses$9,638$6,187-$15,825
Depreciation Depletion$13,078--$13,078
Insurance$10,769--$10,769
Other Expenses$3,236$7,150-$10,386
Fees for Services Accounting-$9,300-$9,300
Advertising-$9,298-$9,298
Conferences and Meetings$4,688$856-$5,544
Fees for Services Other$3,211$586-$3,797
Travel$116$392-$508
Total Functional Expenses$831,159$167,000$0$998,159

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,049,761
Expenses per Audited Statements$998,159
Total Expenses per Form 990$998,159
Expenses Not Reported on Form 990$51,602
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
2018-10-16
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
29
Volunteers
0

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 5,365.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Rent expense deducted p.1, form 990 5,365.”

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IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09101
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt049856
IRS990/OtherEmployeeBenefitsGrp/TotalAmt058957
IRS990/OtherExpensesGrp/Desc0FOOD EXPENSE
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2CLEANING & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt016071
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17150
IRS990/OtherExpensesGrp/ProgramServicesAmt058849
IRS990/OtherExpensesGrp/ProgramServicesAmt121537
IRS990/OtherExpensesGrp/ProgramServicesAmt223993
IRS990/OtherExpensesGrp/ProgramServicesAmt33236
IRS990/OtherExpensesGrp/TotalAmt058849
IRS990/OtherExpensesGrp/TotalAmt137608
IRS990/OtherExpensesGrp/TotalAmt223993
IRS990/OtherExpensesGrp/TotalAmt310386
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt062411
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0511535
IRS990/OtherSalariesAndWagesGrp/TotalAmt0573946
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08983
IRS990/PayrollTaxesGrp/ProgramServicesAmt049211
IRS990/PayrollTaxesGrp/TotalAmt058194
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010517
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011337
IRS990/PrincipalOfficerNm0JO-ANN SPENCE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION & FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0406156
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0406156
IRS990/ProgSrvcAccomActy2Grp/Desc0SCHOOL LUNCH PROGRAM - PROVIDE BREAKFAST, LUNCH, SNACK FOR ALL CHILDREN ATTENDING.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0129188
IRS990/ProgSrvcAccomActy3Grp/Desc0SOCIAL SERVICES - MONITOR GROWTH & SOCIAL DEVELOPMENT OF THOSE CHILDREN EITHER SOCIALLY OR ECONOMICALLY DISADVANTAGED.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt055257
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PLANT MAINTENANCE
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0111779
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0542574
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-187
IRS990/PYOtherExpensesAmt0226496
IRS990/PYOtherRevenueAmt07072
IRS990/PYProgramServiceRevenueAmt0413689
IRS990/PYRevenuesLessExpensesAmt04786
IRS990/PYSalariesCompEmpBnftPaidAmt0731866
IRS990/PYTotalExpensesAmt0958362
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0963148
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-989
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt06635
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0406156
IRS990/SavingsAndTempCashInvstGrp/BOYAmt032452
IRS990/SavingsAndTempCashInvstGrp/EOYAmt032588
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0584242
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0542574
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0606246
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0631273
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0642786
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03007121
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt012137
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt012131
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt010175
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt05045
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt012926
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt052414
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0406156
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0413689
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0371774
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0380298
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0392136
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01964053
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt012137
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt012131
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt010175
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt05045
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt012926
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt052414
IRS990ScheduleA/InvestmentIncomeCYPct00.01040
IRS990ScheduleA/InvestmentIncomePYPct00.01070
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98960
IRS990ScheduleA/PublicSupportPY509Pct00.98930
IRS990ScheduleA/PublicSupportTotal509Amt04971174
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0990398
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0956263
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0978020
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01011571
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01034922
IRS990ScheduleA/Total509Grp/TotalAmt04971174
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01002535
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0968394
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0988195
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01016616
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01047848
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05023588
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0241706
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0804096
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01045802
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt046237
IRS990ScheduleD/DonatedServicesUseFcltsAmt046237
IRS990ScheduleD/EquipmentGrp/BookValueAmt06579
IRS990ScheduleD/EquipmentGrp/DepreciationAmt060702
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt067281
IRS990ScheduleD/ExpensesNotReportedAmt051602
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0998159
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt060000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt060000
IRS990ScheduleD/OtherExpensesIncludedAmt05365
IRS990ScheduleD/OtherRevenueAmt05365
IRS990ScheduleD/RevenueNotReportedAmt051602
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0997170
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 5,365.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENT EXPENSE DEDUCTED P.1, FORM 990 5,365.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0308285
IRS990ScheduleD/TotalExpensesPerForm990Amt0998159
IRS990ScheduleD/TotalRevenuePerForm990Amt0997170
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01048772
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01049761
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
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0488420

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$486,248
Liabilities
$71,636
Net assets
$414,612
Revenue
$997,170
Expenses
$998,159
Net income
-$989
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