Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
Boulder Day Nursery Association
990 • Fiscal year 2018 • EIN 84-0446349
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.18x
Liabilities / Revenue
75th percentile
Higher debt load relative to revenue than 75% of similar nonprofits.
Net Margin
35th percentile
Higher net margin than 35% of similar nonprofits.
Top Officer Pay
51st percentile
Higher top officer pay than 51% of similar nonprofits.
Top officer pay equals 7.0% of source-year revenue.
Asset Growth
38th percentile
Faster asset growth than 38% of similar nonprofits.
Revenue Growth
63rd percentile
Faster revenue growth than 63% of similar nonprofits.
Balance Sheet
Assets
Down$2,013,513
Down $33,139 (-1.6%) from 2017
Net Assets
Down$1,645,191
Down $14,729 (-0.9%) from 2017
Liabilities
Down$368,322
Down $18,410 (-4.8%) from 2017
Revenue And Expenses
Revenue
Up$940,709
Up $86,674 (+10%) from 2017
Expenses
Down$955,438
Down $43,522 (-4.4%) from 2017
Net Income
Up-$14,729
Up $130,196 (+90%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2018 to Dec 31, 2018
- Signed
- Oct 22, 2019
- Return Version
- 2018v3.1
- Gross Receipts
- $940,709
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,953,918 | $1,896,087 | ▼ $57,831 |
| Cash and Non-Interest-Bearing Accounts | $52,846 | $63,466 | ▲ $10,620 |
| Accounts Receivable | $10,089 | $34,330 | ▲ $24,241 |
| Pledges and Grants Receivable | $16,039 | $7,584 | ▼ $8,455 |
| Savings and Temporary Cash Investments | $10,603 | $7,203 | ▼ $3,400 |
| Prepaid Expenses and Deferred Charges | $3,157 | $4,843 | ▲ $1,686 |
| Total Assets | $2,046,652 | $2,013,513 | ▼ $33,139 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $286,036 | $281,465 | ▼ $4,571 |
| Other Liabilities | $38,741 | $44,266 | ▲ $5,525 |
| Accounts Payable and Accrued Expenses | $61,955 | $42,591 | ▼ $19,364 |
| Total Liabilities | $386,732 | $368,322 | ▼ $18,410 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,659,920 | $1,645,191 | ▼ $14,729 |
| Total Net Assets Fund Balance | $1,659,920 | $1,645,191 | ▼ $14,729 |
| Total Liabilities and Net Assets / Fund Balance | $2,046,652 | $2,013,513 | ▼ $33,139 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,555,211 | $616,601 | $2,171,812 |
| Land | $326,732 | - | $326,732 |
| Equipment | $14,144 | $61,061 | $75,205 |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2018 | $817 | - | - | - | $817 |
| 2017 | $10,812 | - | ▲ $5 | $-10,000 | $817 |
| 2016 | $10,814 | - | ▼ $2 | - | $10,812 |
| 2015 | $10,939 | - | ▲ $5 | - | $10,814 |
| 2014 | $10,791 | - | ▲ $148 | - | $10,939 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Bethany Burns | Executive Di | FT | $62,323 | $3,976 | $66,299 |
| Lori Walz | Exec Directo | FT | $33,508 | $1,464 | $34,972 |
Board Members and Trustees
| Name | Title |
|---|---|
| Carrie Doyle | Chairman |
| Aidan Chopra | Vice Chair |
| Megan Davis | Secretary |
| Steven Biedermann | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $194,282
- Program Service Revenue
- $742,584
- Investment Income
- $4
- Other Revenue
- $3,839
- All Other Contributions
- $116,882
- Change in Net Assets
- $-14,729
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $940,709
- Revenue Not Reported on Form 990
- $24,263
- Total Revenue per Audited Statements
- $964,972
- Total Revenue per Form 990
- $940,709
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $685,630 |
| Other Expenses | $269,808 |
| Total Fundraising Expense | $46,189 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $480,001 | $1,070 | $11,150 | $492,221 |
| Current Officers, Directors, Trustees, and Key Employees | $34,915 | $37,876 | $29,217 | $102,008 |
| Depreciation Depletion | $53,205 | $4,626 | - | $57,831 |
| Other Employee Benefits | $46,611 | $1,574 | $2,267 | $50,452 |
| Payroll Taxes | $35,666 | $2,576 | $2,707 | $40,949 |
| Fees for Services Accounting | - | $36,595 | - | $36,595 |
| Occupancy | $20,111 | $1,749 | - | $21,860 |
| Interest | $15,602 | $1,357 | - | $16,959 |
| All Other Expenses | $13,942 | $1,758 | $560 | $16,260 |
| Insurance | $10,846 | $2,712 | - | $13,558 |
| Other Expenses | $8,700 | $1,535 | $110 | $10,345 |
| Fees for Services Other | $352 | $6,551 | - | $6,903 |
| Total Functional Expenses | $805,424 | $103,825 | $46,189 | $955,438 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $979,701 |
| Expenses per Audited Statements | $955,438 |
| Total Expenses per Form 990 | $955,438 |
| Expenses Not Reported on Form 990 | $24,263 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- Yes
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Prepaid Tuition | $44,266 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- 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 documents 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
- Bethany Burns
- Title
- Executive Director - 2nd
- Phone
- 3039282289
- Signed
- 2019-10-22
Organization Details
- Principal Officer
- Bethany Burns
- Formed
- 1917
- Legal Domicile
- Co
- Voting Board Members
- 4
- Independent Board Members
- 4
- Employees
- 28
- Volunteers
- 6
Preparer
- Firm
- Flewelling & Mitton Pc
- Address
- 287 CENTURY CIR STE 200, LOUISVILLE, CO 80027-1684
- Preparer
- Kristin L Flewelling
- Phone
- 3034997445
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.”
Form 990, Page 2, Part III, Line 4A
“Charitable child care, early learning programs, and family support services for low-income families with children ages six weeks to six years old. Services are provided weekdays throughout the year. In 2018, 125,820 in tuition fees were waived for low-income families in the form of tuition waivers and scholarships. 66 children were served via the child care/early learning components and received approximately 142,000 hours of care. The parents of these 66 families also received additional support through comprehensive wrap-around services such as integrated health and mental health services, developmental screenings, supportive counseling and education. 100% of children graduating to preschool were assessed to meet or exceed school readiness standards, regardless of the number of family risk factors, race, gender, or socio- economic status.”
Financial Statement Notes
Schedule D, Page 3, Part X
“The organization is exempt from federal income taxes under section 501(c) (3) of the internal revenue code, except on income derived from unrelated business activities. The organization has determined that it does not have any income which is subject to tax on unrelated business income. The organization believes that it has appropriate suppport for any tax positions taken, and as such does not have any uncertain tax positions that are material to the financial statements. The organization's federal exempt organization business income tax returns form 990 for 2015, 2016 and 2017 are subject to examination by the irs, generally for three years after they were filed.”
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 34330 |
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| IRS990/CYOtherRevenueAmt | 0 | 3839 |
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| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 685630 |
| IRS990/CYTotalExpensesAmt | 0 | 955438 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 46189 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 57831 |
| IRS990/Desc | 0 | CHARITABLE CHILD CARE, EARLY LEARNING PROGRAMS, AND FAMILY SUPPORT SERVICES FOR LOW-INCOME FAMILIES WITH CHILDREN AGES SIX WEEKS TO SIX YEARS OLD. SERVICES ARE PROVIDED WEEKDAYS THROUGHOUT THE YEAR. IN 2018, 125,820 IN TUITION FEES WERE WAIVED FOR LOW-INCOME FAMILIES IN THE FORM OF TUITION WAIVERS AND SCHOLARSHIPS. 66 CHILDREN WERE SERVED VIA THE CHILD CARE/EARLY LEARNING COMPONENTS AND RECEIVED APPROXIMATELY 142,000 HOURS OF CARE. THE PARENTS OF THESE 66 FAMILIES ALSO RECEIVED ADDITIONAL SUPPORT THROUGH COMPREHENSIVE WRAP-AROUND SERVICES SUCH AS INTEGRATED HEALTH AND MENTAL HEALTH SERVICES, DEVELOPMENTAL SCREENINGS, SUPPORTIVE COUNSELING AND EDUCATION. 100% OF CHILDREN GRADUATING TO PRESCHOOL WERE ASSESSED TO MEET OR EXCEED SCHOOL READINESS STANDARDS, REGARDLESS OF THE NUMBER OF FAMILY RISK FACTORS, RACE, GENDER, OR SOCIO- ECONOMIC STATUS. |
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| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 28 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 805424 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 36595 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 36595 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 6551 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 352 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 6903 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 10.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 40.00 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
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| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1917 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
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| IRS990/FSAuditedInd | 0 | true |
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| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
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| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
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| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
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| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
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| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2712 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 10846 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 13558 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 1357 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 15602 |
| IRS990/InterestGrp/TotalAmt | 0 | 16959 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 4 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 4 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 2 |
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| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
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| IRS990/MinutesOfGoverningBodyInd | 0 | true |
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| IRS990/OccupancyGrp/TotalAmt | 0 | 21860 |
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| IRS990/OperateHospitalInd | 0 | false |
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| IRS990/OtherExpensesGrp/Desc | 0 | MAINTENANCE & REPAIRS |
| IRS990/OtherExpensesGrp/Desc | 1 | FOOD |
| IRS990/OtherExpensesGrp/Desc | 2 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 3 | DUES & SUBSCRIPTIONS |
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| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 110 |
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| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 888 |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 16689 |
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| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 480001 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 492221 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 2707 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2576 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 35666 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 40949 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 16039 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 7584 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 3157 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 4843 |
| IRS990/PrincipalOfficerNm | 0 | BETHANY BURNS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 624410 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 624410 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION AND FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | LAFAYETTE HEAD START |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 695520 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 47064 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 695520 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 47064 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 181172 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 8 |
| IRS990/PYOtherExpensesAmt | 0 | 284835 |
| IRS990/PYOtherRevenueAmt | 0 | 4334 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 668521 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -144925 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 714125 |
| IRS990/PYTotalExpensesAmt | 0 | 998960 |
| IRS990/PYTotalRevenueAmt | 0 | 854035 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -14729 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 742584 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 10603 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 7203 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt | 0 | 10000 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 10000 |
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| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 181172 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 195205 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 362542 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 582791 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 1515992 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 4 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 8 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 63 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 137 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | -433 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | -221 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 746423 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 672855 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 659093 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 662970 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 627001 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 3368342 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 4 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 8 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 63 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 137 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | -433 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/MajorityDirTrstSupportedOrgInd | 0 | true |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99730 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99990 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 4870741 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 13593 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 13593 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt | 0 | 3593 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 3593 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 940705 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 854027 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 854298 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1025512 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1209792 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 4884334 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 940709 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 854035 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 854361 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1025649 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1209359 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 4884113 |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus2Amt | 0 | 1131 |
| IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus3Amt | 0 | 832 |
| IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/TotalAmt | 0 | 1963 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt | 0 | 36454 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt | 0 | 39343 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt | 0 | 39865 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt | 0 | 42254 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt | 0 | 157916 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt | 0 | 145814 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt | 0 | 157370 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt | 0 | 159459 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt | 0 | 169016 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt | 0 | 631659 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus2Amt | 0 | 1131 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus3Amt | 0 | 1040 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt | 0 | 2171 |
| IRS990ScheduleC/GrassrootsCeilingAmt | 0 | 236874 |
| IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt | 0 | 36454 |
| IRS990ScheduleC/LobbyingCeilingAmt | 0 | 947489 |
| IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt | 0 | 145814 |
| IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt | 0 | 805424 |
| IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt | 0 | 805424 |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 1.00000 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1555211 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 616601 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2171812 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 817 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 817 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 10812 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 817 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 5 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | -10000 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 10814 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 10812 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -2 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 130 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 10939 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 10814 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 5 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 10791 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 10939 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 148 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 24263 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 24263 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 14144 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 61061 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 75205 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 24263 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 955438 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 326732 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 326732 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 44266 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PREPAID TUITION |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 24263 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 940709 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE, EXCEPT ON INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE ORGANIZATION HAS DETERMINED THAT IT DOES NOT HAVE ANY INCOME WHICH IS SUBJECT TO TAX ON UNRELATED BUSINESS INCOME. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS FORM 990 FOR 2015, 2016 AND 2017 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1896087 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 955438 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 44266 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 940709 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 964972 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 979701 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CHARITABLE CHILD CARE, EARLY LEARNING PROGRAMS, AND FAMILY SUPPORT SERVICES FOR LOW-INCOME FAMILIES WITH CHILDREN AGES SIX WEEKS TO SIX YEARS OLD. SERVICES ARE PROVIDED WEEKDAYS THROUGHOUT THE YEAR. IN 2018, 125,820 IN TUITION FEES WERE WAIVED FOR LOW-INCOME FAMILIES IN THE FORM OF TUITION WAIVERS AND SCHOLARSHIPS. 66 CHILDREN WERE SERVED VIA THE CHILD CARE/EARLY LEARNING COMPONENTS AND RECEIVED APPROXIMATELY 142,000 HOURS OF CARE. THE PARENTS OF THESE 66 FAMILIES ALSO RECEIVED ADDITIONAL SUPPORT THROUGH COMPREHENSIVE WRAP-AROUND SERVICES SUCH AS INTEGRATED HEALTH AND MENTAL HEALTH SERVICES, DEVELOPMENTAL SCREENINGS, SUPPORTIVE COUNSELING AND EDUCATION. 100% OF CHILDREN GRADUATING TO PRESCHOOL WERE ASSESSED TO MEET OR EXCEED SCHOOL READINESS STANDARDS, REGARDLESS OF THE NUMBER OF FAMILY RISK FACTORS, RACE, GENDER, OR SOCIO- ECONOMIC STATUS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | ALL DOCUMENTS LISTED ON THIS LINE CAN BE ACCESSED BY THE PUBLIC BY MAKING A REQUEST VIA TELEPHONE, EMAIL OR USPS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CO |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $2,013,513
- Liabilities
- $368,322
- Net assets
- $1,645,191
- Revenue
- $940,709
- Expenses
- $955,438
- Net income
- -$14,729