Liabilities / Assets
72nd percentile
Higher debt load relative to assets than 72% of similar nonprofits.
990 • Fiscal year 2024 • EIN 56-1049251
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
72nd percentile
Higher debt load relative to assets than 72% of similar nonprofits.
Liabilities / Revenue
66th percentile
Higher debt load relative to revenue than 66% of similar nonprofits.
Net Margin
39th percentile
Higher net margin than 39% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 8.6% of source-year revenue.
Asset Growth
40th percentile
Faster asset growth than 40% of similar nonprofits.
Revenue Growth
56th percentile
Faster revenue growth than 56% of similar nonprofits.
Assets
Up$515,700
Up $1,508 (+0.3%) from 2023
Net Assets
Up$444,824
Up $1,036 (+0.2%) from 2023
Liabilities
Up$70,876
Up $472 (+0.7%) from 2023
Revenue
Up$996,329
Up $105,529 (+12%) from 2023
Expenses
Up$995,293
Up $108,940 (+12%) from 2023
Net Income
Down$1,036
Down $3,411 (-77%) from 2023
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 | |||
| Cash and Non-Interest-Bearing Accounts | $288,774 | $270,627 | ▼ $18,147 |
| Savings and Temporary Cash Investments | $220,064 | $225,899 | ▲ $5,835 |
| Prepaid Expenses and Deferred Charges | - | $9,861 | - |
| Accounts Receivable | $5,354 | $9,313 | ▲ $3,959 |
| Total Assets | $514,192 | $515,700 | ▲ $1,508 |
| Liabilities | |||
| Other Liabilities | $70,404 | $70,876 | ▲ $472 |
| Total Liabilities | $70,404 | $70,876 | ▲ $472 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $443,788 | $444,824 | ▲ $1,036 |
| Total Net Assets Fund Balance | $443,788 | $444,824 | ▲ $1,036 |
| Total Liabilities and Net Assets / Fund Balance | $514,192 | $515,700 | ▲ $1,508 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Michelle Miller-cox | Director | FT | $73,241 | $12,861 | $86,102 |
| Mamie Watson | Assistant Director | FT | $57,640 | $11,303 | $68,943 |
| Name | Title |
|---|---|
| Will Jolly | Chair |
| Flo Thompson | Vice Chair |
| Esther Hethcox | Member |
| Kashama Leo | Member |
| Kim Abels | Member |
| Mariel Beasley | Member |
| Nathan Williams | Member |
| Simon Marshall | Member |
| Taylor Crabtree | Member |
| James Ruggiero | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $750,170 |
| Other Expenses | $245,123 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $447,684 | - | - | $447,684 |
| Current Officers, Directors, Trustees, and Key Employees | - | $130,881 | - | $130,881 |
| Other Employee Benefits | $97,144 | $22,825 | - | $119,969 |
| Payroll Taxes | $34,665 | $10,012 | - | $44,677 |
| Office Expenses | $27,340 | $1,247 | - | $28,587 |
| Occupancy | $25,567 | - | - | $25,567 |
| Other Expenses | $14,951 | - | - | $14,951 |
| All Other Expenses | $13,542 | $877 | - | $14,419 |
| Fees for Services Other | $14,298 | $16 | - | $14,314 |
| Insurance | $9,391 | - | - | $9,391 |
| Pension Plan Contributions | $4,732 | $2,227 | - | $6,959 |
| Fees for Services Accounting | - | $3,110 | - | $3,110 |
| Advertising | - | $736 | - | $736 |
| Total Functional Expenses | $823,362 | $171,931 | $0 | $995,293 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $781 |
| Fundraising Direct Expenses | $0 |
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Accrued Pto, Payroll and Taxes | $34,985 |
| Fee Deposit | $32,913 |
| Payroll Liabilities | $2,978 |
“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/AccountsReceivableGrp/BOYAmt | 0 | 5354 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 9313 |
| 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 | 736 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 736 |
| IRS990/AllOtherContributionsAmt | 0 | 20370 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 877 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 13542 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 14419 |
| 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 | 288774 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 270627 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 130881 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 130881 |
| 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 | 412337 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 5800 |
| IRS990/CYOtherExpensesAmt | 0 | 245123 |
| IRS990/CYOtherRevenueAmt | 0 | 781 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 577411 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1036 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 750170 |
| IRS990/CYTotalExpensesAmt | 0 | 995293 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 996329 |
| 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 | 823362 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3110 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3110 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 16 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 14298 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 14314 |
| 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 | 40.00 |
| 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/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 | 12861 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 11303 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | WILL JOLLY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | FLO THOMPSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JAMES RUGGIERO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | SIMON MARSHALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | NATHAN WILLIAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MARIEL BEASLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KASHAMA LEO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ESTHER HETHCOX |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | TAYLOR CRABTREE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | KIM ABELS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | MICHELLE MILLER-COX |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | MAMIE WATSON |
| 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 | 73241 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 57640 |
| 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 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| 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 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | ASSISTANT 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 | 781 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GovernmentGrantsAmt | 0 | 339017 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 996329 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 9391 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 9391 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 5800 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 5800 |
| 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 | 443788 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 444824 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 781 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 781 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 443788 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 444824 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 25567 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 25567 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1247 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 27340 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 28587 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 22825 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 97144 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 119969 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | FOOD AND MILK |
| IRS990/OtherExpensesGrp/Desc | 2 | SECURITY |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 73994 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 44640 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 15414 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 14951 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 73994 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 44640 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 15414 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 14951 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 70404 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 70876 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 447684 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 447684 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 10012 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 34665 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 44677 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 2227 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 4732 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 6959 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 9861 |
| IRS990/PrincipalOfficerNm | 0 | WILL JOLLY |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 624410 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CHILD CARE SERVICES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 577411 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 577411 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 296222 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 4081 |
| IRS990/PYOtherExpensesAmt | 0 | 165870 |
| IRS990/PYOtherRevenueAmt | 0 | 1397 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 589100 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 4447 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 720483 |
| IRS990/PYTotalExpensesAmt | 0 | 886353 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 890800 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1036 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RelatedOrganizationsAmt | 0 | 52950 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 577411 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 220064 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 225899 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 412337 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 296222 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 580467 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 356834 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 301822 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 1947682 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 5800 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 4081 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 522 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 401 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1606 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 12410 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 577211 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 589100 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 415561 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 337832 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 330547 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 2250251 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 5800 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 4081 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 522 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 401 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1606 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 12410 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00290 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00240 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 782 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1397 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 247 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 292 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1115 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 3833 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99610 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99630 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 4197933 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 989548 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 885322 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 996028 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 694666 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 632369 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 4197933 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 996130 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 890800 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 996797 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 695359 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 635090 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 4214176 |
| 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 | 34985 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 32913 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 2978 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED PTO, PAYROLL AND TAXES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | FEE DEPOSIT |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | PAYROLL LIABILITIES |
| 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: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 70876 |
| 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 |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 1 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | FIRST PRESBYTERIAN CHURCH OF DURHAM |
| 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 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 301 EAST MAIN STREET |
| 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 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | FIRST PRESBYTERIAN CHURCH OF DURHAM |
| 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 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.