Civic Intelligence

Newark Day Nursery Association Inc

EIN 51-0096130 • 501(c)3 • Newark, DE

Profile

The center is dedicated to providing high quality, affordable early childhood education and after school care to children 6 weeks to 14 years of age from ethnically and economically diverse families who work or live in the greater newark area, delaware. 251 children were served during the current year through three services: (1)full day care and early education program, (2) school age before and after school program, and (3) summer camp. The center is accredited by the national association for the education of young children and the american camp association.

921 Barksdale RoadNewark, DE 19711

www.newarkdaynursery.org

Siviq Scores

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

Liabilities / Assets

41st percentile

0.03x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

40th percentile

0.03x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

76th percentile

23%

Higher net margin than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

67th percentile

$100,583

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

79th percentile

20%

Faster asset growth than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

75th percentile

31%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,207,541

Up $527,980 (+20%) from 2023

Liabilities

Down

$89,241

Down $63,584 (-42%) from 2023

Net Assets

Up

$3,118,300

Up $591,564 (+23%) from 2023

Revenue

Up

$2,549,888

Up $603,850 (+31%) from 2023

Expenses

Up

$1,958,324

Up $21,680 (+1.1%) from 2023

Net Income

Up

$591,564

Up $582,170 (+6197%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $2,347,509Liabilities 2010: $324,004Net Assets 2010: $2,023,5052010Assets 2011: $2,264,407Liabilities 2011: $351,732Net Assets 2011: $1,912,6752011Assets 2012: $2,133,435Liabilities 2012: $298,264Net Assets 2012: $1,835,1712012Assets 2013: $2,259,818Liabilities 2013: $391,846Net Assets 2013: $1,867,9722013Assets 2014: $2,240,039Liabilities 2014: $389,635Net Assets 2014: $1,850,4042014Assets 2015: $2,139,293Liabilities 2015: $377,764Net Assets 2015: $1,761,5292015Assets 2016: $2,087,722Liabilities 2016: $355,256Net Assets 2016: $1,732,4662016Assets 2017: $1,956,505Liabilities 2017: $348,475Net Assets 2017: $1,608,0302017Assets 2018: $1,950,129Liabilities 2018: $326,847Net Assets 2018: $1,623,2822018Assets 2019: $1,886,431Liabilities 2019: $328,009Net Assets 2019: $1,558,4222019Assets 2020: $2,528,733Liabilities 2020: $348,096Net Assets 2020: $2,180,6372020Assets 2021: $2,670,765Liabilities 2021: $100,485Net Assets 2021: $2,570,2802021Assets 2022: $2,628,329Liabilities 2022: $95,956Net Assets 2022: $2,532,3732022Assets 2023: $2,679,561Liabilities 2023: $152,825Net Assets 2023: $2,526,7362023Assets 2024: $3,207,541Liabilities 2024: $89,241Net Assets 2024: $3,118,3002024

Highlighted filing

2024

Assets$3,207,541
Liabilities$89,241
Net Assets$3,118,300

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,410,9152010Expenses 2011: $1,499,4402011Expenses 2012: $1,609,1782012Revenue 2013: $1,606,623Expenses 2013: $1,573,822Net Income 2013: $32,8012013Revenue 2014: $1,631,487Expenses 2014: $1,649,055Net Income 2014: -$17,5682014Revenue 2015: $1,576,830Expenses 2015: $1,665,705Net Income 2015: -$88,8752015Revenue 2016: $1,662,941Expenses 2016: $1,692,004Net Income 2016: -$29,0632016Revenue 2017: $1,621,695Expenses 2017: $1,746,131Net Income 2017: -$124,4362017Revenue 2018: $1,815,184Expenses 2018: $1,799,932Net Income 2018: $15,2522018Revenue 2019: $1,732,639Expenses 2019: $1,797,499Net Income 2019: -$64,8602019Revenue 2020: $2,309,842Expenses 2020: $1,687,627Net Income 2020: $622,2152020Revenue 2021: $2,035,839Expenses 2021: $1,646,446Net Income 2021: $389,3932021Revenue 2022: $1,730,747Expenses 2022: $1,768,654Net Income 2022: -$37,9072022Revenue 2023: $1,946,038Expenses 2023: $1,936,644Net Income 2023: $9,3942023Revenue 2024: $2,549,888Expenses 2024: $1,958,324Net Income 2024: $591,5642024

Highlighted filing

2024

Revenue$2,549,888
Expenses$1,958,324
Net Income$591,564

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.21$0.09$3.12$2.55$1.96$0.59
2023Detailed filing. Detailed filing data is available for this year.$2.68$0.15$2.53$1.95$1.94$0.01
2022Detailed filing. Detailed filing data is available for this year.$2.63$0.10$2.53$1.73$1.77$0.04
2021Detailed filing. Detailed filing data is available for this year.$2.67$0.10$2.57$2.04$1.65$0.39
2020Detailed filing. Detailed filing data is available for this year.$2.53$0.35$2.18$2.31$1.69$0.62
2019Detailed filing. Detailed filing data is available for this year.$1.89$0.33$1.56$1.73$1.80$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.95$0.33$1.62$1.82$1.80$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.96$0.35$1.61$1.62$1.75$0.12
2016Detailed filing. Detailed filing data is available for this year.$2.09$0.36$1.73$1.66$1.69$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.14$0.38$1.76$1.58$1.67$0.09
2014Detailed filing. Detailed filing data is available for this year.$2.24$0.39$1.85$1.63$1.65$0.02
2013Detailed filing. Detailed filing data is available for this year.$2.26$0.39$1.87$1.61$1.57$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.13$0.30$1.84$1.61
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$0.35$1.91$1.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.35$0.32$2.02$1.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 27, 2025
Return Version
2024v5.0
Gross Receipts
$2,549,888
Mission and Program Overview

Mission

Early childhood and school age education center.

Early childhood and school age education center. Dedicated to providing the highest quality early childhood and after-school services to educate, to enrich and to inspire children and youth from culturally and economically diverse families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,396,374$1,634,846▲ $238,472
Cash and Non-Interest-Bearing Accounts$890,208$1,183,683▲ $293,475
Savings and Temporary Cash Investments$310,859$321,082▲ $10,223
Accounts Receivable$82,120$65,546▼ $16,574
Prepaid Expenses and Deferred Charges-$2,384-
Total Assets$2,679,561$3,207,541▲ $527,980
Liabilities
Deferred Revenue$57,126$33,763▼ $23,363
Accounts Payable and Accrued Expenses$58,685$32,415▼ $26,270
Other Liabilities$37,014$23,063▼ $13,951
Total Liabilities$152,825$89,241▼ $63,584
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,526,736$3,118,300▲ $591,564
Total Net Assets Fund Balance$2,526,736$3,118,300▲ $591,564
Total Liabilities and Net Assets / Fund Balance$2,679,561$3,207,541▲ $527,980

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$714,328$2,057,439$2,771,767
Other Land Buildings$631,629$470,941$1,102,570
Equipment$26,869$280,251$307,120
Land$262,020-$262,020
Compensation and Service Providers

Employees

NameTitleBaseTotal
Jane BowenExecutive Di$100,583$100,583

Board Members and Trustees

NameTitle
Mark BrainardPresident
Anna McdermottBoard Member
Daphne Leblanc-brannonBoard Member
Debra CoffeyBoard Member
Judith LeblancBoard Member
Robert LeblancBoard Member
Wesley HollandBoard Member
Renee BensleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$649,662
Program Service Revenue
$1,892,875
Investment Income
$1,553
Other Revenue
$5,798
All Other Contributions
$530,398
Change in Net Assets
$591,564

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,549,888
Total Revenue per Audited Statements
$2,549,888
Total Revenue per Form 990
$2,549,888
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,394,239
Other Expenses$564,085
Total Fundraising Expense$12,349
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$841,035$186,897$10,383$1,038,315
Occupancy$108,730$16,142-$124,872
Other Employee Benefits$82,709$21,986-$104,695
Depreciation Depletion$91,123$12,426-$103,549
Current Officers, Directors, Trustees, and Key Employees$81,472$18,105$1,006$100,583
Payroll Taxes$69,323$14,199-$83,522
Pension Plan Contributions$49,672$17,452-$67,124
Fees for Services Accounting$21,033$42,704-$63,737
Insurance$52,754$10,048-$62,802
Other Expenses$11,078$5,707-$16,785
Advertising$5,829$69$960$6,858
Fees for Services Other$2,160$4,386-$6,546
All Other Expenses$3,695$320-$4,015
Information Technology$3,014$617-$3,631
Conferences and Meetings$2,587$909-$3,496
Travel$2,023$63-$2,086
Office Expenses-$303-$303
Fees for Services Legal$17$36-$53
Total Functional Expenses$1,543,815$402,160$12,349$1,958,324

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,958,324
Total Expenses per Audited Statements$1,958,324
Total Expenses per Form 990$1,958,324
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,908
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
Compensated Absences Liability$14,524
Cafeteria Plan Liabilities$8,539
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
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, Page 6, Part VI, Line 11B

The board reviews and approves federal form 990 prior to filing with the irs.

Form 990, Page 6, Part VI, Line 12C

Conflict of interest policy is monitored by governance committee.

Form 990, Page 6, Part VI, Line 15A

Finance committee annually reviews executive director compensation.

Form 990, Page 6, Part VI, Line 15B

Finance committee annually reviews other officers and key employee compensation.

Form 990, Page 6, Part VI, Line 19

These documents are available at the organization's corporate offices for public inspection.

Filing and Contact Details

Filer

Filer Name
Newark Day Nursery Association Inc
EIN
51-0096130
Phone
3027314925
Address
921 BARKSDALE ROAD, NEWARK, DE 19711
Doing Business As
See Schedule O

Signing Officer

Name
Jane Bowen
Title
Executive Director
Phone
3027314925
Signed
2025-06-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jane Bowen
Formed
1965
Legal Domicile
De
Voting Board Members
8
Independent Board Members
8
Employees
64

Preparer

Firm
Whisman Giordano & Associates LLC
Address
111 CONTINENTAL DR STE 210, NEWARK, DE 19713-4330
Preparer
Joseph V Giordano CPA
Phone
3022660202
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The center is dedicated to providing high quality, affordable early childhood education and after school care to children 6 weeks to 14 years of age from ethnically and economically diverse families who work or live in the greater newark area, delaware. 251 children were served during the current year through three services: (1)full day care and early education program, (2) school age before and after school program, and (3) summer camp. The center is accredited by the national association for the education of young children and the american camp association.

Form 990, Part III

Doing business as: newark day nursery and children's center newark day nursery and children's center ndncc fact sheet: celebrating over 60 years of educating and inspiring newark's children -dedicated to providing the highest quality early childhood and school age services to educate, enrich, and inspire children and youth from culturally and econically diverse families, seeking to ensure access regardless of family income. -community founded not-for-profit center providing a full continuum of services for six-weeks to fourteen year old children, serving 251 children: -full day care and early childhood education -school age care before/after school -ndncc summer camp -community outreach service -one of only 4.2% of delaware providers accredited by the national association for the education of young children, and one of even fewer accredited centers focusing on children from low-income homes. -the profiles of the working families served each year are: -251 children served -20% of full day ece children from under 45,000 income homes -25% of parents are single working parents -37% of children from traditionally minority cultures -approximately 49% of families are provided scholarships based on sliding- fee-scale. -research based, developmentally appropriate curriculum. -student and classroom outcomes/progress tracked using web based assessment tools of developmental benchmarks.

Financial Statement Notes

Schedule D, Page 3, Part X

Management has reviewed its current and past federal income tax positions and has determined, based on clear and unambiguous tax law and regulations, that the tax positions taken are certain and that there is no likelihood that a material tax assessment would be made should the respecting government agency examine the tax returns subject to audit.

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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/MissionDesc0THE CENTER IS DEDICATED TO PROVIDING HIGH QUALITY, AFFORDABLE EARLY CHILDHOOD EDUCATION AND AFTER SCHOOL CARE TO CHILDREN 6 WEEKS TO 14 YEARS OF AGE FROM ETHNICALLY AND ECONOMICALLY DIVERSE FAMILIES WHO WORK OR LIVE IN THE GREATER NEWARK AREA, DELAWARE. 251 CHILDREN WERE SERVED DURING THE CURRENT YEAR THROUGH THREE SERVICES: (1)FULL DAY CARE AND EARLY EDUCATION PROGRAM, (2) SCHOOL AGE BEFORE AND AFTER SCHOOL PROGRAM, AND (3) SUMMER CAMP. THE CENTER IS ACCREDITED BY THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN AND THE AMERICAN CAMP ASSOCIATION.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITIONS AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE SHOULD THE RESPECTING GOVERNMENT AGENCY EXAMINE THE TAX RETURNS SUBJECT TO AUDIT.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CENTER IS DEDICATED TO PROVIDING HIGH QUALITY, AFFORDABLE EARLY CHILDHOOD EDUCATION AND AFTER SCHOOL CARE TO CHILDREN 6 WEEKS TO 14 YEARS OF AGE FROM ETHNICALLY AND ECONOMICALLY DIVERSE FAMILIES WHO WORK OR LIVE IN THE GREATER NEWARK AREA, DELAWARE. 251 CHILDREN WERE SERVED DURING THE CURRENT YEAR THROUGH THREE SERVICES: (1)FULL DAY CARE AND EARLY EDUCATION PROGRAM, (2) SCHOOL AGE BEFORE AND AFTER SCHOOL PROGRAM, AND (3) SUMMER CAMP. THE CENTER IS ACCREDITED BY THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN AND THE AMERICAN CAMP ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOING BUSINESS AS: NEWARK DAY NURSERY AND CHILDREN'S CENTER NEWARK DAY NURSERY AND CHILDREN'S CENTER NDNCC FACT SHEET: CELEBRATING OVER 60 YEARS OF EDUCATING AND INSPIRING NEWARK'S CHILDREN -DEDICATED TO PROVIDING THE HIGHEST QUALITY EARLY CHILDHOOD AND SCHOOL AGE SERVICES TO EDUCATE, ENRICH, AND INSPIRE CHILDREN AND YOUTH FROM CULTURALLY AND ECONICALLY DIVERSE FAMILIES, SEEKING TO ENSURE ACCESS REGARDLESS OF FAMILY INCOME. -COMMUNITY FOUNDED NOT-FOR-PROFIT CENTER PROVIDING A FULL CONTINUUM OF SERVICES FOR SIX-WEEKS TO FOURTEEN YEAR OLD CHILDREN, SERVING 251 CHILDREN: -FULL DAY CARE AND EARLY CHILDHOOD EDUCATION -SCHOOL AGE CARE BEFORE/AFTER SCHOOL -NDNCC SUMMER CAMP -COMMUNITY OUTREACH SERVICE -ONE OF ONLY 4.2% OF DELAWARE PROVIDERS ACCREDITED BY THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN, AND ONE OF EVEN FEWER ACCREDITED CENTERS FOCUSING ON CHILDREN FROM LOW-INCOME HOMES. -THE PROFILES OF THE WORKING FAMILIES SERVED EACH YEAR ARE: -251 CHILDREN SERVED -20% OF FULL DAY ECE CHILDREN FROM UNDER 45,000 INCOME HOMES -25% OF PARENTS ARE SINGLE WORKING PARENTS -37% OF CHILDREN FROM TRADITIONALLY MINORITY CULTURES -APPROXIMATELY 49% OF FAMILIES ARE PROVIDED SCHOLARSHIPS BASED ON SLIDING- FEE-SCALE. -RESEARCH BASED, DEVELOPMENTALLY APPROPRIATE CURRICULUM. -STUDENT AND CLASSROOM OUTCOMES/PROGRESS TRACKED USING WEB BASED ASSESSMENT TOOLS OF DEVELOPMENTAL BENCHMARKS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS AND APPROVES FEDERAL FORM 990 PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONFLICT OF INTEREST POLICY IS MONITORED BY GOVERNANCE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FINANCE COMMITTEE ANNUALLY REVIEWS EXECUTIVE DIRECTOR COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FINANCE COMMITTEE ANNUALLY REVIEWS OTHER OFFICERS AND KEY EMPLOYEE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THESE DOCUMENTS ARE AVAILABLE AT THE ORGANIZATION'S CORPORATE OFFICES FOR PUBLIC INSPECTION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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