Civic Intelligence

Day Nursery Association

EIN 24-0799342 • 501(c)3 • Scranton, PA

Profile

To provide low cost day care services for children of working parents in lackawanna county.

332 Jefferson AvenueScranton, PA 18510

day nursery association.com

Siviq Scores

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

Liabilities / Assets

51st percentile

0.07x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

46th percentile

0.06x

Higher debt load relative to revenue than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

25th percentile

-7.2%

Higher net margin than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

22nd percentile

-5.0%

Faster asset growth than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

21st percentile

-10%

Faster revenue growth than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$894,398

Down $46,719 (-5.0%) from 2021

Liabilities

Up

$61,395

Up $31,822 (+108%) from 2021

Net Assets

Down

$833,003

Down $78,541 (-8.6%) from 2021

Revenue

Down

$1,044,361

Down $118,747 (-10%) from 2021

Expenses

Up

$1,119,059

Up $113,020 (+11%) from 2021

Net Income

Down

-$74,698

Down $231,767 (-148%) from 2021

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2015: $511,213Liabilities 2015: $25,432Net Assets 2015: $485,7812015Assets 2017: $560,079Liabilities 2017: $21,559Net Assets 2017: $538,5202017Assets 2018: $629,001Liabilities 2018: $10,265Net Assets 2018: $618,7362018Assets 2019: $643,127Liabilities 2019: $14,818Net Assets 2019: $628,3092019Assets 2020: $828,803Liabilities 2020: $102,218Net Assets 2020: $726,5852020Assets 2021: $941,117Liabilities 2021: $29,573Net Assets 2021: $911,5442021Assets 2022: $894,398Liabilities 2022: $61,395Net Assets 2022: $833,0032022

Highlighted filing

2022

Assets$894,398
Liabilities$61,395
Net Assets$833,003

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $630,951Expenses 2015: $653,672Net Income 2015: -$22,7212015Revenue 2017: $890,263Expenses 2017: $914,183Net Income 2017: -$23,9202017Revenue 2018: $1,009,169Expenses 2018: $930,152Net Income 2018: $79,0172018Revenue 2019: $981,869Expenses 2019: $966,612Net Income 2019: $15,2572019Revenue 2020: $1,189,519Expenses 2020: $1,084,522Net Income 2020: $104,9972020Revenue 2021: $1,163,108Expenses 2021: $1,006,039Net Income 2021: $157,0692021Revenue 2022: $1,044,361Expenses 2022: $1,119,059Net Income 2022: -$74,6982022

Highlighted filing

2022

Revenue$1,044,361
Expenses$1,119,059
Net Income-$74,698

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 1, 2023
Return Version
2021v4.1
Gross Receipts
$1,129,244
Mission and Program Overview

Mission

To provide low cost day care services for children of working parents in lackawanna county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$426,085$445,628▲ $19,543
Land, Buildings, and Equipment, Net$256,701$248,800▼ $7,901
Investments in Publicly Traded Securities$234,853$146,170▼ $88,683
Accounts Receivable$23,478$53,800▲ $30,322
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$941,117$894,398▼ $46,719
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$29,573$31,395▲ $1,822
Deferred Revenue-$30,000-
Total Liabilities$29,573$61,395▲ $31,822
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$911,544$833,003▼ $78,541
Total Net Assets Fund Balance$911,544$833,003▼ $78,541
Total Liabilities and Net Assets / Fund Balance$941,117$894,398▼ $46,719

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$194,374$340,422$534,796
Other Land Buildings$35,426$240,996$276,422
Equipment-$45,483$45,483
Land$19,000-$19,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Grace HoganExecutive DirectorFT$75,621$75,621

Board Members and Trustees

NameTitle
John NicodemPresident
Albert AlunniVice President
Catherine FoxDirector
Cj RinaldiDirector
Eileen HaggertyDirector
Molly Dempsey ClarkDirector
Rebecca MikesellSecretary
Mary Ann NovakTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$975,129
Program Service Revenue
$55,053
Investment Income
$7,063
Other Revenue
$7,116
All Other Contributions
$68,383
Change in Net Assets
$-74,698

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,044,361
Revenue Not Reported on Form 990
$-6,617
Total Revenue per Audited Statements
$1,037,744
Total Revenue per Form 990
$1,044,361
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$783,854
Other Expenses$335,205
Total Fundraising Expense$2,795
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$499,683$58,752-$558,435
Other Employee Benefits$78,939$19,735-$98,674
Current Officers, Directors, Trustees, and Key Employees$7,562$68,059-$75,621
Payroll Taxes$40,899$10,225-$51,124
Occupancy$23,659$5,915-$29,574
Depreciation Depletion$19,161$4,790-$23,951
Insurance$17,509$4,376-$21,885
All Other Expenses$9,272$4,094$2,795$16,161
Advertising$8,765$2,191-$10,956
Other Expenses$3,306$3,305-$6,611
Fees for Services Accounting$3,300$3,300-$6,600
Fees for Services Other$538$539-$1,077
Conferences and Meetings$635$159-$794
Total Functional Expenses$887,305$228,959$2,795$1,119,059

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,119,059
Expenses per Audited Statements$1,116,285
Total Expenses per Audited Statements$1,116,285
Expenses Not Reported on Financial Statements$2,774
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,491
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
No
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, Line 11B: Form 990 Review Process

The board treasurer reviews the form 990 on behalf of the board of directors prior to signature and filing by the executive director.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

On an annual basis, the board members review their relationship with the organization for possible conflicts of interest.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The executive director's salary, bonuses and benefits are reviewed on an annual basis by the board of directors.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization's form 990 and state form bco-10 are available for public review at the organization's office during normal business hours.

Filing and Contact Details

Filer

Filer Name
Day Nursery Association
EIN
24-0799342
Phone
5703429397
Address
332 JEFFERSON AVENUE, SCRANTON, PA 18510

Signing Officer

Name
Grace Hogan
Title
Executive Director
Signed
2023-02-01
Discuss with paid preparer
Yes

Organization Details

Formed
1909
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
17

Preparer

Firm
Barbetti McHale LLC
Address
1421 East Drinker Street, Dunmore, PA 18512
Preparer
MICHAEL F McHALE CPA
Phone
5703462057
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Amortization of bond premium = -$17

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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt118427
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21748
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt33305
IRS990/OtherExpensesGrp/ProgramServicesAmt093374
IRS990/OtherExpensesGrp/ProgramServicesAmt173710
IRS990/OtherExpensesGrp/ProgramServicesAmt26993
IRS990/OtherExpensesGrp/ProgramServicesAmt33306
IRS990/OtherExpensesGrp/TotalAmt0116718
IRS990/OtherExpensesGrp/TotalAmt192137
IRS990/OtherExpensesGrp/TotalAmt28741
IRS990/OtherExpensesGrp/TotalAmt36611
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/Desc0GAIN ON DISPOSAL
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02625
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02625
IRS990/OtherRevenueTotalAmt02625
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt058752
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0499683
IRS990/OtherSalariesAndWagesGrp/TotalAmt0558435
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010225
IRS990/PayrollTaxesGrp/ProgramServicesAmt040899
IRS990/PayrollTaxesGrp/TotalAmt051124
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0DAY CARE SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt055053
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt055053
IRS990/ProgSrvcAccomActy2Grp/Desc0TO PROVIDE LOW COST DAY CARE FOR INFANT\TODDLER CHILDREN.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0333926
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01138652
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt06682
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0286350
IRS990/PYOtherRevenueAmt0402
IRS990/PYProgramServiceRevenueAmt017372
IRS990/PYRevenuesLessExpensesAmt0157069
IRS990/PYSalariesCompEmpBnftPaidAmt0719689
IRS990/PYTotalExpensesAmt01006039
IRS990/PYTotalRevenueAmt01163108
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-74698
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0975129
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01138652
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01125015
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0892195
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0914110
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05045101
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06636
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt06677
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt06822
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt07921
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt07702
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt035758
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt07526
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0391
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt07295
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0-1485
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt03440
IRS990ScheduleA/OtherIncome170Grp/TotalAmt017167
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98960
IRS990ScheduleA/PublicSupportPY170Pct00.98940
IRS990ScheduleA/PublicSupportTotal170Amt05045101
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0975129
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01138652
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01125015
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0892195
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0914110
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05045101
IRS990ScheduleA/TotalSupportAmt05098026
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0194374
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0340422
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0534796
IRS990ScheduleD/EquipmentGrp/DepreciationAmt045483
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt045483
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt02774
IRS990ScheduleD/ExpensesSubtotalAmt01116285
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt02774
IRS990ScheduleD/LandGrp/BookValueAmt019000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt019000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-3826
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt035426
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0240996
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0276422
IRS990ScheduleD/OtherRevenueAmt0-2791
IRS990ScheduleD/RevenueNotReportedAmt0-6617
IRS990ScheduleD/RevenueSubtotalAmt01044361
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0248800
IRS990ScheduleD/TotalExpensesPerForm990Amt01119059
IRS990ScheduleD/TotalRevenuePerForm990Amt01044361
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01037744
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01116285
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD TREASURER REVIEWS THE FORM 990 ON BEHALF OF THE BOARD OF DIRECTORS PRIOR TO SIGNATURE AND FILING BY THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ON AN ANNUAL BASIS, THE BOARD MEMBERS REVIEW THEIR RELATIONSHIP WITH THE ORGANIZATION FOR POSSIBLE CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR'S SALARY, BONUSES AND BENEFITS ARE REVIEWED ON AN ANNUAL BASIS BY THE BOARD OF DIRECTORS.

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