Civic Intelligence

First Presbyterian Day School

EIN 56-1049251 • 501(c)3 • Durham, NC

Profile

Provide high quality child care services and nutritious meals daily to approximately 64 children of all racial, cultural, religious, and economic backgrounds, including those receiving financial aid and subsidies from the north carolina department of social services.

305 E Main StreetDurham, NC 27701

www.fpdayschool.com

Siviq Scores

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

Liabilities / Assets

71st percentile

0.14x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

66th percentile

0.07x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

40th percentile

0.1%

Higher net margin than 40% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$86,102

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 8.6% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

42nd percentile

0.3%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

12%

Faster revenue growth than 57% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$514,192

Down $7,324 (-1.4%) from 2022

Liabilities

Down

$70,404

Down $11,771 (-14%) from 2022

Net Assets

Up

$443,788

Up $4,447 (+1.0%) from 2022

Operations
Liabilities / Revenue66th percentileNet Margin40th percentile

Revenue

Down

$890,800

Down $105,997 (-11%) from 2022

Expenses

Up

$886,353

Up $54,159 (+6.5%) from 2022

Net Income

Down

$4,447

Down $160,156 (-97%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

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

$600K$400K$200K$0Assets 2011: $240,989Liabilities 2011: $58,327Net Assets 2011: $182,6622011Assets 2012: $268,801Liabilities 2012: $52,365Net Assets 2012: $216,4362012Assets 2013: $261,754Liabilities 2013: $53,417Net Assets 2013: $208,3372013Assets 2014: $255,826Liabilities 2014: $51,819Net Assets 2014: $204,0072014Assets 2015: $238,823Liabilities 2015: $60,587Net Assets 2015: $178,2362015Assets 2016: $310,701Liabilities 2016: $61,329Net Assets 2016: $249,3722016Assets 2017: $367,139Liabilities 2017: $72,261Net Assets 2017: $294,8782017Assets 2018: $408,587Liabilities 2018: $93,261Net Assets 2018: $315,3262018Assets 2019: $428,472Liabilities 2019: $82,711Net Assets 2019: $345,7612019Assets 2020: $406,128Liabilities 2020: $207,998Net Assets 2020: $198,1302020Assets 2021: $485,395Liabilities 2021: $210,657Net Assets 2021: $274,7382021Assets 2022: $521,516Liabilities 2022: $82,175Net Assets 2022: $439,3412022Assets 2023: $514,192Liabilities 2023: $70,404Net Assets 2023: $443,7882023

Highlighted filing

2023

Assets$514,192
Liabilities$70,404
Net Assets$443,788
Open 2023 Filing

Operations Trend

Revenue Growth57th percentile

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

$1.0M$500K$0-$500KExpenses 2011: $702,5632011Revenue 2012: $713,186Expenses 2012: $678,815Net Income 2012: $34,3712012Revenue 2013: $649,714Expenses 2013: $657,813Net Income 2013: -$8,0992013Revenue 2014: $622,449Expenses 2014: $626,779Net Income 2014: -$4,3302014Revenue 2015: $601,698Expenses 2015: $627,469Net Income 2015: -$25,7712015Revenue 2016: $715,611Expenses 2016: $644,475Net Income 2016: $71,1362016Revenue 2017: $686,994Expenses 2017: $641,488Net Income 2017: $45,5062017Revenue 2018: $689,408Expenses 2018: $668,960Net Income 2018: $20,4482018Revenue 2019: $774,248Expenses 2019: $743,813Net Income 2019: $30,4352019Revenue 2020: $630,774Expenses 2020: $778,405Net Income 2020: -$147,6312020Revenue 2021: $695,359Expenses 2021: $618,751Net Income 2021: $76,6082021Revenue 2022: $996,797Expenses 2022: $832,194Net Income 2022: $164,6032022Revenue 2023: $890,800Expenses 2023: $886,353Net Income 2023: $4,4472023

Highlighted filing

2023

Revenue$890,800
Expenses$886,353
Net Income$4,447
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$514,192
Liabilities
$70,404
Net assets
$443,788
Revenue
$890,800
Expenses
$886,353
Net income
$4,447
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$5.14$0.70$4.44$8.91$8.86$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.22$0.82$4.39$9.97$8.32$1.65
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.85$2.11$2.75$6.95$6.19$0.77
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.06$2.08$1.98$6.31$7.78$1.48
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.28$0.83$3.46$7.74$7.44$0.30
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.09$0.93$3.15$6.89$6.69$0.20
2017Summary only. Only limited summary data is available for this year.$3.67$0.72$2.95$6.87$6.41$0.46
2016Summary only. Only limited summary data is available for this year.$3.11$0.61$2.49$7.16$6.44$0.71
2015Summary only. Only limited summary data is available for this year.$2.39$0.61$1.78$6.02$6.27$0.26
2014Summary only. Only limited summary data is available for this year.$2.56$0.52$2.04$6.22$6.27$0.04
2013Summary only. Only limited summary data is available for this year.$2.62$0.53$2.08$6.50$6.58$0.08
2012Summary only. Only limited summary data is available for this year.$2.69$0.52$2.16$7.13$6.79$0.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.41$0.58$1.83$7.03
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Feb 1, 2021
Return Version
2019v5.2
Gross Receipts
$630,774
Mission and Program Overview

Mission

Provide high quality child care services and nutritious meals daily to approximately 64 children of all racial, cultural, religious, and economic backgrounds, including those receiving financial aid and subsidies from the north carolina department of social services.

Provide child care services and nutritious meals daily to approximately 64 children per year, including those receiving financial aid and subsidies from the north carolina department of social services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$213,360$215,045▲ $1,685
Cash and Non-Interest-Bearing Accounts$190,352$179,185▼ $11,167
Accounts Receivable$24,760$11,898▼ $12,862
Total Assets$428,472$406,128▼ $22,344
Liabilities
Other Liabilities$77,650$207,998▲ $130,348
Accounts Payable and Accrued Expenses$5,061--
Total Liabilities$82,711$207,998▲ $125,287
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$345,761$198,130▼ $147,631
Total Net Assets Fund Balance$345,761$198,130▼ $147,631
Total Liabilities and Net Assets / Fund Balance$428,472$406,128▼ $22,344
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle Miller-coxDirectorFT$63,492$10,263$73,755

Board Members and Trustees

NameTitle
Amy DillonMember
Amy SanchezMember
Carolyn MerrittMember
Christopher ButlerMember
James RuggieroMember
Jessie LunkMember
Joanna KenionMember
Kate ThegenMember
Laura CabreraMember
Marilyn HedgepethMember
Terrell ArmstrongMember
Revenue and Support

Revenue Composition

Contributions and Grants
$300,522
Program Service Revenue
$327,532
Investment Income
$1,605
Other Revenue
$1,115
All Other Contributions
$10,098
Change in Net Assets
$-147,631
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$637,353
Other Expenses$141,052
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$416,378--$416,378
Other Employee Benefits$107,401$8,638-$116,039
Current Officers, Directors, Trustees, and Key Employees-$63,492-$63,492
Payroll Taxes$31,103$4,857-$35,960
Office Expenses$24,379$4,315-$28,694
Occupancy$19,666--$19,666
Other Expenses$9,867--$9,867
Fees for Services Other$9,223$41-$9,264
All Other Expenses$6,318$885-$7,203
Insurance$6,386--$6,386
Pension Plan Contributions$3,859$1,625-$5,484
Fees for Services Accounting-$3,569-$3,569
Advertising-$1,961-$1,961
Total Functional Expenses$689,022$89,383$0$778,405
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,115
Fundraising Direct Expenses$0
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
Ppp Loan$118,140
Fee Deposit$44,398
Accrued Pto$44,313
Payroll Liabilities$1,147
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Part VI, Section B, Line 11B

“The board reviews the draft of form 990 during its finance committee meeting.”

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

“Members establish their conflict of interest and are to refrain from discussion and voting as situation arises. The board may vote on any conflicts of interest in question if doubt exists.”

Form 990, Part VI, Section B, Line 15

“The executive director receives a review and discussion of her work annually and throughout the year. The executive director reviews all staff including the assistant director annually. The board approves a dollar figure based on a percentage available and informs the director of the funds available to distribute to individuals (generally an increase of 0% to 3%). The board approves the basic compensation package for the staff which is based on projected funding.”

Form 990, Part VI, Section C, Line 19

“The day school's financial statements and form 990 are available upon request at its durham facilities. The parent handbook is available online.”

Filing and Contact Details

Filer

Filer Name
First Presbyterian Day School
EIN
56-1049251
Phone
9196888685
Address
305 E MAIN STREET, DURHAM, NC 27701

Signing Officer

Name
Jessie Lunk
Title
Board Chair
Phone
9196888685
Signed
2021-02-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jessie Lunk
Formed
1970
Legal Domicile
Nc
Voting Board Members
11
Independent Board Members
11
Employees
18
Volunteers
24

Preparer

Firm
Nelson & Company Pa
Address
PO BOX 52179, DURHAM, NC 27717
Preparer
Jennifer P Credle
Phone
9194908585
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“It is the day school's policy to evaluate all tax positions to identify any that may be considered uncertain. No material uncertain tax positions were identified that would require recognition or disclosure in the financial statements.”

Raw XML AppendixShowing 400 of 476 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
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE CHILD CARE SERVICES AND NUTRITIOUS MEALS DAILY TO APPROXIMATELY 64 CHILDREN PER YEAR, INCLUDING THOSE RECEIVING FINANCIAL AID AND SUBSIDIES FROM THE NORTH CAROLINA DEPARTMENT OF SOCIAL SERVICES.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt01961
IRS990/AdvertisingGrp/TotalAmt01961
IRS990/AllOtherContributionsAmt010098
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0885
IRS990/AllOtherExpensesGrp/ProgramServicesAmt06318
IRS990/AllOtherExpensesGrp/TotalAmt07203
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0FIRST PRESBYTERIAN DAY SCHOOL
IRS990/BooksInCareOfDetail/PhoneNum09196888685
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0305 EAST MAIN STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0DURHAM
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd027701
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IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
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IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt063492
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
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IRS990/CYContributionsGrantsAmt0300522
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01605
IRS990/CYOtherExpensesAmt0141052
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IRS990/CYProgramServiceRevenueAmt0327532
IRS990/CYRevenuesLessExpensesAmt0-147631
IRS990/CYSalariesCompEmpBnftPaidAmt0637353
IRS990/CYTotalExpensesAmt0778405
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0630774
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0THE DAY SCHOOL PROVIDES CHILD CARE SERVICES TO INFANTS THROUGH FOUR-YEAR-OLDS DURING THE HOURS FROM 7:00AM-5:45PM WEEKDAYS WITH TWO HOT MEALS AND SNACKS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt018
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0689022
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt03569
IRS990/FeesForServicesAccountingGrp/TotalAmt03569
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt041
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt09223
IRS990/FeesForServicesOtherGrp/TotalAmt09264
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.30
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt100.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1140.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1110263
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IRS990/Form990PartVIISectionAGrp/PersonNm2LAURA CABRERA
IRS990/Form990PartVIISectionAGrp/PersonNm3AMY DILLON
IRS990/Form990PartVIISectionAGrp/PersonNm4MARILYN HEDGEPETH
IRS990/Form990PartVIISectionAGrp/PersonNm5JESSIE LUNK
IRS990/Form990PartVIISectionAGrp/PersonNm6CAROLYN MERRITT
IRS990/Form990PartVIISectionAGrp/PersonNm7JOANNA KENION
IRS990/Form990PartVIISectionAGrp/PersonNm8JAMES RUGGIERO
IRS990/Form990PartVIISectionAGrp/PersonNm9AMY SANCHEZ
IRS990/Form990PartVIISectionAGrp/PersonNm10KATE THEGEN
IRS990/Form990PartVIISectionAGrp/PersonNm11MICHELLE MILLER-COX
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IRS990/Form990PartVIISectionAGrp/TitleTxt0MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt2MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt7MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt9MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
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IRS990/GrantsToOrganizationsInd00
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IRS990/GroupReturnForAffiliatesInd00
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IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE HIGH QUALITY CHILD CARE SERVICES AND NUTRITIOUS MEALS DAILY TO APPROXIMATELY 64 CHILDREN OF ALL RACIAL, CULTURAL, RELIGIOUS, AND ECONOMIC BACKGROUNDS, INCLUDING THOSE RECEIVING FINANCIAL AID AND SUBSIDIES FROM THE NORTH CAROLINA DEPARTMENT OF SOCIAL SERVICES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt01115
IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NondeductibleContributionsInd00
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt08638
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0107401
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0116039
IRS990/OtherExpensesGrp/Desc0FOOD AND MILK
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3CLEANING SERVICE
IRS990/OtherExpensesGrp/ProgramServicesAmt026950
IRS990/OtherExpensesGrp/ProgramServicesAmt115182
IRS990/OtherExpensesGrp/ProgramServicesAmt212310
IRS990/OtherExpensesGrp/ProgramServicesAmt39867
IRS990/OtherExpensesGrp/TotalAmt026950
IRS990/OtherExpensesGrp/TotalAmt115182
IRS990/OtherExpensesGrp/TotalAmt212310
IRS990/OtherExpensesGrp/TotalAmt39867
IRS990/OtherLiabilitiesGrp/BOYAmt077650
IRS990/OtherLiabilitiesGrp/EOYAmt0207998
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0416378
IRS990/OtherSalariesAndWagesGrp/TotalAmt0416378
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04857
IRS990/PayrollTaxesGrp/ProgramServicesAmt031103
IRS990/PayrollTaxesGrp/TotalAmt035960
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01625
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03859
IRS990/PensionPlanContributionsGrp/TotalAmt05484
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JESSIE LUNK
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0CHILD CARE SERVICES
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0327532
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0327532
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0363832
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02979
IRS990/PYOtherExpensesAmt0153629
IRS990/PYOtherRevenueAmt02058
IRS990/PYProgramServiceRevenueAmt0405379
IRS990/PYRevenuesLessExpensesAmt030435
IRS990/PYSalariesCompEmpBnftPaidAmt0590184
IRS990/PYTotalExpensesAmt0743813
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0774248
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-147631
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt066600
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0327532
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0213360
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0215045
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0301822
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0363832
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0347445
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0378292
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0413316
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01804707
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01606
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt02979
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02274
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01714
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01020
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt09593
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0330547
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0405379
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0338541
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0303665
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0301250
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01679382
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01606
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02979
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02274
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01714
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01020
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt09593
IRS990ScheduleA/InvestmentIncomeCYPct00.00270
IRS990ScheduleA/InvestmentIncomePYPct00.00250
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt01115
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt02057
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt01148
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt03323
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt025
IRS990ScheduleA/OtherIncome509Grp/TotalAmt07668
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99510
IRS990ScheduleA/PublicSupportPY509Pct00.99520
IRS990ScheduleA/PublicSupportTotal509Amt03484089
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0632369
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0769211
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0685986
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0681957
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0714566
IRS990ScheduleA/Total509Grp/TotalAmt03484089
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0635090
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0774247
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0689408
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0686994
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0715611
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03501350
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt044313
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt144398
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21147
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3118140
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PTO
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FEE DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PPP LOAN
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IT IS THE DAY SCHOOL'S POLICY TO EVALUATE ALL TAX POSITIONS TO IDENTIFY ANY THAT MAY BE CONSIDERED UNCERTAIN. NO MATERIAL UNCERTAIN TAX POSITIONS WERE IDENTIFIED THAT WOULD REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt0207998
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD REVIEWS THE DRAFT OF FORM 990 DURING ITS FINANCE COMMITTEE MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ESTABLISH THEIR CONFLICT OF INTEREST AND ARE TO REFRAIN FROM DISCUSSION AND VOTING AS SITUATION ARISES. THE BOARD MAY VOTE ON ANY CONFLICTS OF INTEREST IN QUESTION IF DOUBT EXISTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR RECEIVES A REVIEW AND DISCUSSION OF HER WORK ANNUALLY AND THROUGHOUT THE YEAR. THE EXECUTIVE DIRECTOR REVIEWS ALL STAFF INCLUDING THE ASSISTANT DIRECTOR ANNUALLY. THE BOARD APPROVES A DOLLAR FIGURE BASED ON A PERCENTAGE AVAILABLE AND INFORMS THE DIRECTOR OF THE FUNDS AVAILABLE TO DISTRIBUTE TO INDIVIDUALS (GENERALLY AN INCREASE OF 0% TO 3%). THE BOARD APPROVES THE BASIC COMPENSATION PACKAGE FOR THE STAFF WHICH IS BASED ON PROJECTED FUNDING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DAY SCHOOL'S FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE UPON REQUEST AT ITS DURHAM FACILITIES. THE PARENT HANDBOOK IS AVAILABLE ONLINE.
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 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0FIRST PRESBYTERIAN CHURCH OF DURHAM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0560563031
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0MEMBER CONGREGATION OF THE PRESBYTERIAN CHURCH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0301 EAST MAIN STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0DURHAM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd027701
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0FIRST PRESBYTERIAN CHURCH OF DURHAM
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1FIRST PRESBYTERIAN CHURCH OF DURHAM
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1N
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00

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