Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
990 • Fiscal year 2020 • EIN 56-1049251
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
Liabilities / Revenue
78th percentile
Higher debt load relative to revenue than 78% of similar nonprofits.
Net Margin
15th percentile
Higher net margin than 15% of similar nonprofits.
Top Officer Pay
78th percentile
Higher top officer pay than 78% of similar nonprofits.
Top officer pay equals 11.7% of source-year revenue.
Asset Growth
18th percentile
Faster asset growth than 18% of similar nonprofits.
Revenue Growth
28th percentile
Faster revenue growth than 28% of similar nonprofits.
Assets
Down$406,128
Down $22,344 (-5.2%) from 2019
Net Assets
Down$198,130
Down $147,631 (-43%) from 2019
Liabilities
Up$207,998
Up $125,287 (+151%) from 2019
Revenue
Down$630,774
Down $143,474 (-19%) from 2019
Expenses
Up$778,405
Up $34,592 (+4.7%) from 2019
Net Income
Down-$147,631
Down $178,066 (-585%) from 2019
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Michelle Miller-cox | Director | FT | $63,492 | $10,263 | $73,755 |
| Name | Title |
|---|---|
| Amy Dillon | Member |
| Amy Sanchez | Member |
| Carolyn Merritt | Member |
| Christopher Butler | Member |
| James Ruggiero | Member |
| Jessie Lunk | Member |
| Joanna Kenion | Member |
| Kate Thegen | Member |
| Laura Cabrera | Member |
| Marilyn Hedgepeth | Member |
| Terrell Armstrong | Member |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $1,115 |
| Fundraising Direct Expenses | $0 |
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Ppp Loan | $118,140 |
| Fee Deposit | $44,398 |
| Accrued Pto | $44,313 |
| Payroll Liabilities | $1,147 |
“The board reviews the draft of form 990 during its finance committee meeting.”
“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.”
“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.”
“The day school's financial statements and form 990 are available upon request at its durham facilities. The parent handbook is available online.”
“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.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 5061 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 24760 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 11898 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 1961 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1961 |
| IRS990/AllOtherContributionsAmt | 0 | 10098 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 885 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 6318 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 7203 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | FIRST PRESBYTERIAN DAY SCHOOL |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9196888685 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 305 EAST MAIN STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | DURHAM |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 27701 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 190352 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 179185 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 63492 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 63492 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 300522 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1605 |
| IRS990/CYOtherExpensesAmt | 0 | 141052 |
| IRS990/CYOtherRevenueAmt | 0 | 1115 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 327532 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -147631 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 637353 |
| IRS990/CYTotalExpensesAmt | 0 | 778405 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 630774 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | THE 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/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 18 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 689022 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3569 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3569 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 41 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 9223 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 9264 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 10263 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | TERRELL ARMSTRONG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CHRISTOPHER BUTLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | LAURA CABRERA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | AMY DILLON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MARILYN HEDGEPETH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JESSIE LUNK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | CAROLYN MERRITT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JOANNA KENION |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JAMES RUGGIERO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | AMY SANCHEZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | KATE THEGEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | MICHELLE MILLER-COX |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 63492 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1970 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 0 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 1115 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GovernmentGrantsAmt | 0 | 223824 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 630774 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 11 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 6386 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 6386 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1605 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1605 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | NC |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 345761 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 198130 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 1115 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 1115 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 345761 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 198130 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 19666 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 19666 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 4315 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 24379 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 28694 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 8638 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 107401 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 116039 |
| IRS990/OtherExpensesGrp/Desc | 0 | FOOD AND MILK |
| IRS990/OtherExpensesGrp/Desc | 1 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 3 | CLEANING SERVICE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 26950 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 15182 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 12310 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 9867 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 26950 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 15182 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 12310 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 9867 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 77650 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 207998 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 416378 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 416378 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 4857 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 31103 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 35960 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 1625 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 3859 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 5484 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | JESSIE LUNK |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 624410 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CHILD CARE SERVICES |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 327532 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 327532 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 363832 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 2979 |
| IRS990/PYOtherExpensesAmt | 0 | 153629 |
| IRS990/PYOtherRevenueAmt | 0 | 2058 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 405379 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 30435 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 590184 |
| IRS990/PYTotalExpensesAmt | 0 | 743813 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 774248 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -147631 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RelatedOrganizationsAmt | 0 | 66600 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 327532 |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 215045 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 301822 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 363832 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 347445 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 378292 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 413316 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 1804707 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 1606 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2979 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2274 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1714 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1020 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 9593 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 330547 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 405379 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 338541 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 303665 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 301250 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1679382 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 1606 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 2979 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2274 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1714 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1020 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 9593 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00270 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00250 |
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| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2057 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1148 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3323 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 25 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 7668 |
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| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99520 |
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| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 685986 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 681957 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 714566 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 3484089 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 774247 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 689408 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 686994 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 715611 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 3501350 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 44313 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 44398 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 1147 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 118140 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED PTO |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | FEE DEPOSIT |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | PAYROLL LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | PPP LOAN |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
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| IRS990ScheduleD/TotalLiabilityAmt | 0 | 207998 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE BOARD REVIEWS THE DRAFT OF FORM 990 DURING ITS FINANCE COMMITTEE MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE DAY SCHOOL'S FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE UPON REQUEST AT ITS DURHAM FACILITIES. THE PARENT HANDBOOK IS AVAILABLE ONLINE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
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| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
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| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 1 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 560563031 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | NC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | MEMBER CONGREGATION OF THE PRESBYTERIAN CHURCH |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | DURHAM |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 27701 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
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| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 1 | FIRST PRESBYTERIAN CHURCH OF DURHAM |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | B |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 1 | N |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
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Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.
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