Civic Intelligence

Boulder Day Nursery Association

990 • Fiscal year 2014 • EIN 84-0446349

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 30, 2015

1518 Spruce StreetBoulder, CO 80302

(303) 442-7605

Siviq Scores

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

Liabilities / Assets

64th percentile

0.24x

Higher debt load relative to assets than 64% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

77th percentile

0.50x

Higher debt load relative to revenue than 77% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

82nd percentile

26%

Higher net margin than 82% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

60th percentile

$79,972

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

75th percentile

13%

Faster asset growth than 75% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

88th percentile

53%

Faster revenue growth than 88% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$2,530,817

Up $288,628 (+13%) from 2013

Net Assets

Up

$1,923,946

Up $309,080 (+19%) from 2013

Liabilities

Down

$606,871

Down $20,452 (-3.3%) from 2013

Revenue

Up

$1,209,359

Up $419,331 (+53%) from 2013

Expenses

Up

$900,279

Up $7,784 (+0.9%) from 2013

Net Income

Up

$309,080

Up $411,547 (+402%) from 2013

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $891,295Liabilities 2010: $413,222Net Assets 2010: $478,0732010Assets 2011: $902,769Liabilities 2011: $366,995Net Assets 2011: $535,7742011Assets 2012: $2,085,830Liabilities 2012: $368,497Net Assets 2012: $1,717,3332012Assets 2013: $2,242,189Liabilities 2013: $627,323Net Assets 2013: $1,614,8662013Assets 2014: $2,530,817Liabilities 2014: $606,871Net Assets 2014: $1,923,9462014Assets 2015: $2,317,507Liabilities 2015: $328,021Net Assets 2015: $1,989,4862015Assets 2016: $2,187,296Liabilities 2016: $329,481Net Assets 2016: $1,857,8152016Assets 2017: $2,046,652Liabilities 2017: $386,732Net Assets 2017: $1,659,9202017Assets 2018: $2,013,513Liabilities 2018: $368,322Net Assets 2018: $1,645,1912018Assets 2019: $2,088,952Liabilities 2019: $1,629,501Net Assets 2019: $459,4512019Assets 2020: $891,353Liabilities 2020: $44,963Net Assets 2020: $846,3902020Assets 2021: $917,765Liabilities 2021: $51,426Net Assets 2021: $866,3392021Assets 2022: $1,130,767Liabilities 2022: $59,961Net Assets 2022: $1,070,8062022Assets 2023: $1,087,984Liabilities 2023: $67,884Net Assets 2023: $1,020,1002023Assets 2024: $1,146,777Liabilities 2024: $70,960Net Assets 2024: $1,075,8172024

Highlighted filing

2014

Assets$2,530,817
Liabilities$606,871
Net Assets$1,923,946

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $755,4582010Expenses 2011: $793,0502011Revenue 2012: $2,017,012Expenses 2012: $835,453Net Income 2012: $1,181,5592012Revenue 2013: $790,028Expenses 2013: $892,495Net Income 2013: -$102,4672013Revenue 2014: $1,209,359Expenses 2014: $900,279Net Income 2014: $309,0802014Revenue 2015: $1,025,649Expenses 2015: $960,109Net Income 2015: $65,5402015Revenue 2016: $854,361Expenses 2016: $986,032Net Income 2016: -$131,6712016Revenue 2017: $854,035Expenses 2017: $998,960Net Income 2017: -$144,9252017Revenue 2018: $940,709Expenses 2018: $955,438Net Income 2018: -$14,7292018Revenue 2019: $1,101,175Expenses 2019: $996,975Net Income 2019: $104,2002019Revenue 2020: $1,319,451Expenses 2020: $932,512Net Income 2020: $386,9392020Revenue 2021: $979,775Expenses 2021: $959,826Net Income 2021: $19,9492021Revenue 2022: $1,291,645Expenses 2022: $1,087,178Net Income 2022: $204,4672022Revenue 2023: $1,192,114Expenses 2023: $1,242,821Net Income 2023: -$50,7072023Revenue 2024: $1,366,050Expenses 2024: $1,310,333Net Income 2024: $55,7172024

Highlighted filing

2014

Revenue$1,209,359
Expenses$900,279
Net Income$309,080
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 30, 2015
Return Version
2014v5.0
Gross Receipts
$1,209,359
Mission and Program Overview

Mission

Boulder day nursery association operates the boulder day nursery to provide and promote high quality child care, early learning programs, and family support services, primarily for low-income families, in environments that respect diverse ethnic, cultural and social traditions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,166,958$2,112,834▼ $54,124
Pledges and Grants Receivable-$281,344-
Cash and Non-Interest-Bearing Accounts$18,531$55,667▲ $37,136
Prepaid Expenses and Deferred Charges$27,795$37,128▲ $9,333
Accounts Receivable$2,776$29,981▲ $27,205
Savings and Temporary Cash Investments$14,101$10,106▼ $3,995
Investments in Publicly Traded Securities$12,028$3,757▼ $8,271
Total Assets$2,242,189$2,530,817▲ $288,628
Liabilities
Mortgage Notes Payable Secured by Investment Property$570,199$561,124▼ $9,075
Accounts Payable and Accrued Expenses$57,124$45,747▼ $11,377
Total Liabilities$627,323$606,871▼ $20,452
Net Assets / Fund Balance
Unrestricted Net Assets$1,614,866$1,645,946▲ $31,080
Temporarily Rstr Net Assets-$278,000-
Total Net Assets Fund Balance$1,614,866$1,923,946▲ $309,080
Total Liabilities and Net Assets / Fund Balance$2,242,189$2,530,817▲ $288,628

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,779,338$392,474$2,171,812
Land$326,732-$326,732
Equipment$6,764$53,864$60,628

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$10,791-▲ $148-$10,939
2013$10,692-▲ $99-$10,791
2012$10,670-▲ $22-$10,692
2011$10,750-▲ $5-$10,670
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Steve CallanderExecutive DiFT$79,972$79,972

Board Members and Trustees

NameTitle
Ande RiceChair
Dee WuVice Chair
Aidan ChopraBoard Member
Ashley SnyderBoard Member
Geraldine BrimmerBoard Member
Ilse RamseySecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$582,791
Program Service Revenue
$623,827
Investment Income
$-433
Other Revenue
$3,174
All Other Contributions
$162,560
Change in Net Assets
$309,080

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,209,359
Total Revenue per Audited Statements
$1,209,359
Total Revenue per Form 990
$1,209,359
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$646,237
Other Expenses$254,042
Total Fundraising Expense$2,412
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$418,138$36,448$1,018$455,604
Current Officers, Directors, Trustees, and Key Employees$73,414$6,398$160$79,972
Other Employee Benefits$61,015$5,318$146$66,479
Depreciation Depletion$55,948$4,877$134$60,959
Occupancy$56,521$1,952-$58,473
Payroll Taxes$40,550$3,535$97$44,182
Interest$27,890$2,425-$30,315
Information Technology$11,000$956-$11,956
Insurance$8,281$2,070-$10,351
Fees for Services Accounting-$5,825-$5,825
Office Expenses$4,599$998$16$5,613
Fees for Services Other$1,518$1,682-$3,200
Other Expenses$2,549$450$644$2,999
All Other Expenses$1,567$223-$1,790
Travel$107$9-$116
Total Functional Expenses$819,001$78,866$2,412$900,279

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$900,279
Total Expenses per Audited Statements$900,279
Total Expenses per Form 990$900,279
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

A draft of the 990 is prepared based on audit data. The governing board reviews the audit and draft 990, endorses it as being accurate, and approves its submittal to the irs.

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

Declared and recognized conflicts(if any) are actively monitored for intersection with organization business, and policies\procedures exist for recusal or resolution of any issues identified.

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

Compensation for management positions and key employees are reviewed, deliberated, and approved by the board. Compensation data conducted by independent research of similar organizations is reviewed by the board.

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

Compensation for management positions and key employees are reviewed, deliberated, and approved by the board. Compensation data conducted by independent research of similar organizations is reviewed by the board.

Form 990, Page 6, Part VI, Line 19

All doucuments listed on this line can be accessed by the public by making a request via telephone, email or usps.

Filing and Contact Details

Filer

Filer Name
Boulder Day Nursery Association
EIN
84-0446349
Phone
3034427605
Address
1518 SPRUCE STREET, BOULDER, CO 80302

Signing Officer

Name
Steve Callander
Title
Executive Director
Phone
3034427605
Signed
2015-10-30

Organization Details

Principal Officer
Steve Callander
Formed
1917
Legal Domicile
Co
Voting Board Members
6
Independent Board Members
6
Employees
35

Preparer

Firm
Taylor Roth and Company
Address
800 GRANT ST STE 205, DENVER, CO 80203-2944
Preparer
Ken Roth
Phone
3038308109
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Boulder day nursery association operates the boulder day nursery to provide and promote high quality child care, early learning programs, and family support services, primarily for low-income families, in environments that respect diverse ethnic, cultural and social traditions.

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IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03174
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IRS990/OtherRevenueTotalAmt03174
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt01018
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt036448
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0418138
IRS990/OtherSalariesAndWagesGrp/TotalAmt0455604
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt097
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03535
IRS990/PayrollTaxesGrp/ProgramServicesAmt040550
IRS990/PayrollTaxesGrp/TotalAmt044182
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0281344
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt027795
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt037128
IRS990/PrincipalOfficerNm0STEVE CALLANDER
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IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1LAFAYETTE HEAD START
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0576753
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt147074
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0576753
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt147074
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0214901
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0538
IRS990/PYOtherExpensesAmt0231885
IRS990/PYOtherRevenueAmt0849
IRS990/PYProgramServiceRevenueAmt0573740
IRS990/PYRevenuesLessExpensesAmt0-102467
IRS990/PYSalariesCompEmpBnftPaidAmt0660610
IRS990/PYTotalExpensesAmt0892495
IRS990/PYTotalRevenueAmt0790028
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0309080
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0623827
IRS990/SavingsAndTempCashInvstGrp/BOYAmt014101
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010106
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0582791
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0214901
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01486546
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0335656
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0237780
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02857674
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0-433
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0538
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01958
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01166
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01719
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt04948
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0627001
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0574589
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0528508
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0513929
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0493559
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02737586
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0-433
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0538
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01958
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01166
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01719
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04948
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99910
IRS990ScheduleA/PublicSupportPY509Pct00.99860
IRS990ScheduleA/PublicSupportTotal509Amt05595260
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01209792
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0789490
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02015054
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0849585
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0731339
IRS990ScheduleA/Total509Grp/TotalAmt05595260
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01209359
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0790028
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02017012
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0850751
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0733058
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05600208
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/ScheduleBRequiredInd0true
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearAmt01942
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus1Amt0905
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus2Amt0942
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus3Amt01072
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/TotalAmt04861
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt040011
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt039719
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt037580
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt033521
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt0150831
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0160042
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt0158874
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt0150318
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt0134083
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0603317
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt02211
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus1Amt0905
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus2Amt0942
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus3Amt01317
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt05375
IRS990ScheduleC/GrassrootsCeilingAmt0226247
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt040011
IRS990ScheduleC/LobbyingCeilingAmt0904976
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt0160042
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt0898068
IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt0269
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt0900279
IRS990ScheduleC/TotalGrassrootsLobbyingGrp/FilingOrganizationsTotalAmt01942
IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt02211
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/BuildingsGrp/BookValueAmt01779338
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0392474
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02171812
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt010791
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt010939
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0148
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt010692
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt010791
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt099
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt010670
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt010692
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt022
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt085
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt010750
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt010670
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt05
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt06764
IRS990ScheduleD/EquipmentGrp/DepreciationAmt053864
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt060628
IRS990ScheduleD/ExpensesSubtotalAmt0900279
IRS990ScheduleD/LandGrp/BookValueAmt0326732
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0326732
IRS990ScheduleD/RevenueSubtotalAmt01209359
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02112834
IRS990ScheduleD/TotalExpensesPerForm990Amt0900279
IRS990ScheduleD/TotalRevenuePerForm990Amt01209359
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01209359
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0900279
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOULDER DAY NURSERY ASSOCIATION OPERATES THE BOULDER DAY NURSERY TO PROVIDE AND PROMOTE HIGH QUALITY CHILD CARE, EARLY LEARNING PROGRAMS, AND FAMILY SUPPORT SERVICES, PRIMARILY FOR LOW-INCOME FAMILIES, IN ENVIRONMENTS THAT RESPECT DIVERSE ETHNIC, CULTURAL AND SOCIAL TRADITIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT OF THE 990 IS PREPARED BASED ON AUDIT DATA. THE GOVERNING BOARD REVIEWS THE AUDIT AND DRAFT 990, ENDORSES IT AS BEING ACCURATE, AND APPROVES ITS SUBMITTAL TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECLARED AND RECOGNIZED CONFLICTS(IF ANY) ARE ACTIVELY MONITORED FOR INTERSECTION WITH ORGANIZATION BUSINESS, AND POLICIES\PROCEDURES EXIST FOR RECUSAL OR RESOLUTION OF ANY ISSUES IDENTIFIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR MANAGEMENT POSITIONS AND KEY EMPLOYEES ARE REVIEWED, DELIBERATED, AND APPROVED BY THE BOARD. COMPENSATION DATA CONDUCTED BY INDEPENDENT RESEARCH OF SIMILAR ORGANIZATIONS IS REVIEWED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION FOR MANAGEMENT POSITIONS AND KEY EMPLOYEES ARE REVIEWED, DELIBERATED, AND APPROVED BY THE BOARD. COMPENSATION DATA CONDUCTED BY INDEPENDENT RESEARCH OF SIMILAR ORGANIZATIONS IS REVIEWED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL DOUCUMENTS LISTED ON THIS LINE CAN BE ACCESSED BY THE PUBLIC BY MAKING A REQUEST VIA TELEPHONE, EMAIL OR USPS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.15$0.07$1.08$1.37$1.31$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.09$0.07$1.02$1.19$1.24$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.13$0.06$1.07$1.29$1.09$0.20
2021Detailed filing. Detailed filing data is available for this year.$0.92$0.05$0.87$0.98$0.96$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.89$0.04$0.85$1.32$0.93$0.39
2019Detailed filing. Detailed filing data is available for this year.$2.09$1.63$0.46$1.10$1.00$0.10
2018Detailed filing. Detailed filing data is available for this year.$2.01$0.37$1.65$0.94$0.96$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.05$0.39$1.66$0.85$1.00$0.14
2016Detailed filing. Detailed filing data is available for this year.$2.19$0.33$1.86$0.85$0.99$0.13
2015Detailed filing. Detailed filing data is available for this year.$2.32$0.33$1.99$1.03$0.96$0.07
2014Detailed filing. Detailed filing data is available for this year.$2.53$0.61$1.92$1.21$0.90$0.31
2013Detailed filing. Detailed filing data is available for this year.$2.24$0.63$1.61$0.79$0.89$0.10
2012Summary only. Only limited summary data is available for this year.$2.09$0.37$1.72$2.02$0.84$1.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.37$0.54$0.79
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.41$0.48$0.76