Civic Intelligence

First Presbyterian Church of Durham Day School Incorporated

990 • Fiscal year 2023 • EIN 56-1049251

Sep 01, 2022 to Aug 31, 2023 • Filed on May 07, 2024

Organization ProfileWWW.FPDAYSCHOOL.COM
305 E Main StreetDurham, NC 27701

(919) 688-8685

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

71st percentile

0.14x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

65th percentile

0.08x

Higher debt load relative to revenue than 65% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

42nd percentile

0.5%

Higher net margin than 42% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

83rd percentile

$87,209

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

35th percentile

-1.4%

Faster asset growth than 35% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

25th percentile

-11%

Faster revenue growth than 25% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets71st percentile

Assets

Flat

$514,192

Flat from 2023

Net Assets

Flat

$443,788

Flat from 2023

Liabilities

Flat

$70,404

Flat from 2023

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin42nd percentile

Revenue

Flat

$890,800

Flat from 2023

Expenses

Flat

$886,353

Flat from 2023

Net Income

Flat

$4,447

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth35th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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: $443,7882023Assets 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 Growth25th percentile

Revenue, expenses, and net income across loaded years, with this 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: $4,4472023Revenue 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
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
May 7, 2024
Return Version
2022v5.0
Gross Receipts
$890,800
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
Cash and Non-Interest-Bearing Accounts$296,606$288,774▼ $7,832
Savings and Temporary Cash Investments$216,118$220,064▲ $3,946
Accounts Receivable$8,792$5,354▼ $3,438
Total Assets$521,516$514,192▼ $7,324
Liabilities
Other Liabilities$78,321$70,404▼ $7,917
Accounts Payable and Accrued Expenses$3,854$0▼ $3,854
Total Liabilities$82,175$70,404▼ $11,771
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$439,341$443,788▲ $4,447
Total Net Assets Fund Balance$439,341$443,788▲ $4,447
Total Liabilities and Net Assets / Fund Balance$521,516$514,192▼ $7,324
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle Miller-coxDirectorFT$73,570$13,639$87,209
Mamie WatsonAssistant DirectorFT$57,506$11,412$68,918

Board Members and Trustees

NameTitle
Angela MckeandMember
Carolyn MerrittMember
Christopher ButlerMember
Erin McclainMember
Flo ThompsonMember
James RuggieroMember
Kashama LeoMember
Mariel BeasleyMember
Nathan WilliamsMember
Simon MarshallMember
Will JollyMember
Revenue and Support

Revenue Composition

Contributions and Grants
$296,222
Program Service Revenue
$589,100
Investment Income
$4,081
Other Revenue
$1,397
All Other Contributions
$1,011
Change in Net Assets
$4,447
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$720,483
Other Expenses$165,870
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$426,535--$426,535
Current Officers, Directors, Trustees, and Key Employees-$131,076-$131,076
Other Employee Benefits$88,011$22,825-$110,836
Payroll Taxes$33,067$10,027-$43,094
Occupancy$23,600--$23,600
Office Expenses$21,349$1,087-$22,436
All Other Expenses$12,183$916-$13,099
Fees for Services Other$10,213$591-$10,804
Other Expenses$10,531--$10,531
Insurance$10,502--$10,502
Pension Plan Contributions$5,972$2,970-$8,942
Fees for Services Accounting-$4,162-$4,162
Advertising-$3,033-$3,033
Total Functional Expenses$709,666$176,687$0$886,353
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,397
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
Accrued Pto, Payroll and Taxes$42,979
Fee Deposit$25,961
Payroll Liabilities$1,464
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
Will Jolly
Title
Board Chair
Phone
9196888685
Signed
2024-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Will Jolly
Formed
1970
Legal Domicile
Nc
Voting Board Members
11
Independent Board Members
11
Employees
17
Volunteers
0

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 489 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
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt03854
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt00
IRS990/AccountsReceivableGrp/BOYAmt08792
IRS990/AccountsReceivableGrp/EOYAmt05354
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/ManagementAndGeneralAmt03033
IRS990/AdvertisingGrp/TotalAmt03033
IRS990/AllOtherContributionsAmt01011
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0916
IRS990/AllOtherExpensesGrp/ProgramServicesAmt012183
IRS990/AllOtherExpensesGrp/TotalAmt013099
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
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0296606
IRS990/CashNonInterestBearingGrp/EOYAmt0288774
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0131076
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0131076
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0296222
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt04081
IRS990/CYOtherExpensesAmt0165870
IRS990/CYOtherRevenueAmt01397
IRS990/CYProgramServiceRevenueAmt0589100
IRS990/CYRevenuesLessExpensesAmt04447
IRS990/CYSalariesCompEmpBnftPaidAmt0720483
IRS990/CYTotalExpensesAmt0886353
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0890800
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/EmployeeCnt017
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0709666
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt04162
IRS990/FeesForServicesAccountingGrp/TotalAmt04162
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0591
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt010213
IRS990/FeesForServicesOtherGrp/TotalAmt010804
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt100.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1240.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1113639
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1211412
IRS990/Form990PartVIISectionAGrp/PersonNm0CHRISTOPHER BUTLER
IRS990/Form990PartVIISectionAGrp/PersonNm1WILL JOLLY
IRS990/Form990PartVIISectionAGrp/PersonNm2ANGELA MCKEAND
IRS990/Form990PartVIISectionAGrp/PersonNm3SIMON MARSHALL
IRS990/Form990PartVIISectionAGrp/PersonNm4NATHAN WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm5MARIEL BEASLEY
IRS990/Form990PartVIISectionAGrp/PersonNm6JAMES RUGGIERO
IRS990/Form990PartVIISectionAGrp/PersonNm7ERIN MCCLAIN
IRS990/Form990PartVIISectionAGrp/PersonNm8CAROLYN MERRITT
IRS990/Form990PartVIISectionAGrp/PersonNm9KASHAMA LEO
IRS990/Form990PartVIISectionAGrp/PersonNm10FLO THOMPSON
IRS990/Form990PartVIISectionAGrp/PersonNm11MICHELLE MILLER-COX
IRS990/Form990PartVIISectionAGrp/PersonNm12MAMIE WATSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1173570
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1257506
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/TitleTxt0MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12ASSISTANT DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01970
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt00
IRS990/FundraisingGrossIncomeAmt01397
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GovernmentGrantsAmt0233161
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0890800
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt010502
IRS990/InsuranceGrp/TotalAmt010502
IRS990/InvestmentIncomeGrp/ExclusionAmt04081
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04081
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0NC
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
IRS990/NetAssetsOrFundBalancesBOYAmt0439341
IRS990/NetAssetsOrFundBalancesEOYAmt0443788
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt01397
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt01397
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0439341
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0443788
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt023600
IRS990/OccupancyGrp/TotalAmt023600
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01087
IRS990/OfficeExpensesGrp/ProgramServicesAmt021349
IRS990/OfficeExpensesGrp/TotalAmt022436
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt022825
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt088011
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0110836
IRS990/OtherExpensesGrp/Desc0FOOD AND MILK
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2SECURITY
IRS990/OtherExpensesGrp/Desc3CLEANING SERVICE
IRS990/OtherExpensesGrp/ProgramServicesAmt036057
IRS990/OtherExpensesGrp/ProgramServicesAmt118980
IRS990/OtherExpensesGrp/ProgramServicesAmt212666
IRS990/OtherExpensesGrp/ProgramServicesAmt310531
IRS990/OtherExpensesGrp/TotalAmt036057
IRS990/OtherExpensesGrp/TotalAmt118980
IRS990/OtherExpensesGrp/TotalAmt212666
IRS990/OtherExpensesGrp/TotalAmt310531
IRS990/OtherLiabilitiesGrp/BOYAmt078321
IRS990/OtherLiabilitiesGrp/EOYAmt070404
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0426535
IRS990/OtherSalariesAndWagesGrp/TotalAmt0426535
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010027
IRS990/PayrollTaxesGrp/ProgramServicesAmt033067
IRS990/PayrollTaxesGrp/TotalAmt043094
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02970
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt05972
IRS990/PensionPlanContributionsGrp/TotalAmt08942
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0WILL JOLLY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0CHILD CARE SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0589100
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0589100
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0580467
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0522
IRS990/PYOtherExpensesAmt0166458
IRS990/PYOtherRevenueAmt0247
IRS990/PYProgramServiceRevenueAmt0415561
IRS990/PYRevenuesLessExpensesAmt0164603
IRS990/PYSalariesCompEmpBnftPaidAmt0665736
IRS990/PYTotalExpensesAmt0832194
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0996797
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt04447
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt062050
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0589100
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0216118
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0220064
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0296222
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0580467
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0356834
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0301822
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0363832
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01899177
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04081
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0522
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0401
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01606
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02979
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt09589
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0589100
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0415561
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0337832
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0330547
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0405379
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02078419
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04081
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0522
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0401
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01606
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02979
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt09589
IRS990ScheduleA/InvestmentIncomeCYPct00.00240
IRS990ScheduleA/InvestmentIncomePYPct00.00210
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt01397
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0247
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0292
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt01115
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt02057
IRS990ScheduleA/OtherIncome509Grp/TotalAmt05108
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99630
IRS990ScheduleA/PublicSupportPY509Pct00.99670
IRS990ScheduleA/PublicSupportTotal509Amt03977596
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0885322
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0996028
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0694666
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0632369
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0769211
IRS990ScheduleA/Total509Grp/TotalAmt03977596
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0890800
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0996797
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0695359
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0635090
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0774247
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03992293
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/Amt042979
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt125961
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21464
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PTO, PAYROLL AND TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FEE DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL LIABILITIES
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/TotalLiabilityAmt070404
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/InvolvedAmt062050
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt123600
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0FIRST PRESBYTERIAN CHURCH OF DURHAM

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing 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
2023Detailed filing. Detailed filing data is available for this year.$5.14$0.70$4.44$8.91$8.86$0.04
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