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Catherine Morrill Day Nursery

Tax-deductible

Portland, ME501(c)(3)Since 1919Human ServicesEIN 01-0211542Revenue $1.4M in FY2025

On file with the IRScatherinemorrill.org96 Danforth St, 04101-4523 · Portland, METax-exempt since Aug 1937Publicly supported — 509(a)(2)

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The mission of Catherine Morrill Day Nursery is to promote the young child's total development within A safe and nurturing environment and to support families and community.

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
Run by 30 volunteers and 26 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $112K a year · 8% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$81K
to officers and key staff · 6% of spending
Top officer’s pay lower than 82% of similar orgs
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $168K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$97K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.4M
-8% vs prior year
Spent
$1.4M
To programs
83%
Net assets
$2.4M
By yearFY2020–FY2025
Revenue
$1.4M
FY2025▼ -8%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.3M
FY2021$1.4M
FY2022$1.4M
FY2023$1.5M
FY2024$1.5M
FY2025$1.4M
Expenses
$1.4M
FY2025▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.2M
FY2021$1.3M
FY2022$1.3M
FY2023$1.3M
FY2024$1.3M
FY2025$1.4M
Net assets
$2.4M
FY2025▼ -2%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.6M
FY2021$1.9M
FY2022$1.7M
FY2023$2.1M
FY2024$2.4M
FY2025$2.4M

From the FY2025 Form 990 (year ending September 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1937.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $1.2M Management & general 17% · $246K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $81K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Karen Peters
Executive Director
$80,882Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Jordan Maresh
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Simone Mikolich
Vice President
$0Pt VII · Sec A

Karen Peters’s $81K as Executive Director is at the 18th percentile of top reported officer pay among 3868 $1–10M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Karen Peters$80,882$89,280$72,000$58,677——
Lori Moses————$55,486$71,337

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Promotes young children's development in a safe, nurturing environment and supports families.

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Provided by the organization

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1 program · $1.2M · in their own filed words · FY2024
01

Catherine Morrill Day Nursery provides child care and early education for approximately 85 children in the Greater Portland area. Children are provided with developmentally appropriate activities, as well as two meals and one snack per day. The nursery also provided support and parenting education for families.

$1.2Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
United Way INCFY2024$142K
Maine Community Foundation INCFY2024$10K
Bangor Savings Bank FoundationFY2024$8K
Fidelity Investments Charitable Gift FundFY2024$5K
Benjamin L Donnell TrustFY2024$3K
Total grants receivedfrom 5 funders$168K
See all 5 funders →

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.4M
Ln 12
Fees for servicesLn 2g$818K
Gifts and grantsLn 1h$343K
Investment incomeLn 3$138K
Money outPt IX
$1.4M
Ln 25
Programscol B$1.2M
Managementcol C$246K
Owns and owesPt X
$2.4M
net assets · Ln 32
Cash and savingsLn 1–2$229K
Total assetsLn 16$2.5M
LiabilitiesLn 26$97K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$343K
Government grantsLn 1e$59K
Noncash giftsLn 1g$9K
Fees for servicesLn 2g$818K
Investment incomeLn 3$138K
Other incomeLn 4–11$58K
Gains on assetsLn 7$89K
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$41K
SavingsLn 2$187K
Cash and savings togetherLn 1–2$229K
InvestmentsLn 11–13$1.2M
Land, buildings, equipmentLn 10c$845K
Other assetsLn 15$97K
Total assetsLn 16$2.5M
LiabilitiesLn 26$97K
Net assetsLn 32$2.4M
OperationsPt I, VI
EmployeesI 526
VolunteersI 630
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$368K$229K
InvestmentsLn 11–13$1.1M$1.2M
Land, buildings, equipmentLn 10c$795K$845K
Total assetsLn 16$2.5M$2.5M
LiabilitiesLn 26$107K$97K
Net assetsLn 32$2.4M$2.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$81K$67K$13K
Other salaries and wagesLn 7$839K$700K$139K
Pension plan contributionsLn 8$14K$11K$2K
Other employee benefitsLn 9$79K$66K$13K
Payroll taxesLn 10$66K$55K$11K
Legal feesLn 11b$14K$14K
Accounting feesLn 11c$34K$34K
Other fees for servicesLn 11g$3K$3K
OccupancyLn 16$84K$80K$4K
TravelLn 17$3K$2$3K
Depreciation, depletion and amortizationLn 22$36K$34K$2K
InsuranceLn 23$17K$16K$855
Other expenses (24a–d)Ln 24$144K$135K$9K
All other expensesLn 24e$110$110
Total functional expensesLn 25$1.4M$1.2M$246K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.4M$1.4M−$56K$2.4M 990 PDF
FY2024 $1.5M$1.3M$179K$2.4M 990 PDF
FY2023 $1.5M$1.3M$226K$2.1M 990 PDF
FY2022 $1.4M$1.3M$86K$1.7M 990 PDF
FY2021 $1.4M$1.3M$131K$1.9M 990 PDF
FY2020 $1.3M$1.2M$107K$1.6M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $1,356,817 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $434,018$342,589
I-9 Program service revenuePrior year $912,461$818,379
I-10 Investment incomePrior year $63,049$138,323
I-11 Other revenuePrior year $63,741$57,526
I-12 Total revenuePrior year $1,473,269$1,356,817
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $975,840$1,077,348
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $318,319$335,673
I-18 Total expensesPrior year $1,294,159$1,413,021
I-19 Revenue less expensesPrior year $179,110−$56,204
Part VI · Governance 8 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,356,817 across 10 lines filed
VIII-1a Federated campaigns$60,000
VIII-1e Government grants$59,009
VIII-1f All other contributions, gifts and grants$223,580
VIII-1g Noncash contributions (included above)$9,035
VIII-1h Total contributions, gifts and grants$342,589
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $818,379$818,379
VIII-3 Investment incomeExcluded from tax $49,793$49,793
VIII-7 Net gain or loss on sales of assetsExcluded from tax $88,530$88,530
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $57,526$57,526
VIII-12 Total revenueRelated to mission $875,905 · Unrelated business $0 · Excluded from tax $138,323$1,356,817
Part IX · Statement of functional expenses $1,413,021 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $67,480 · Management $13,402$80,882
IX-7 Other salaries and wagesPrograms $699,865 · Management $139,002$838,867
IX-8 Pension plan contributionsPrograms $11,268 · Management $2,238$13,506
IX-9 Other employee benefitsPrograms $65,565 · Management $13,022$78,587
IX-10 Payroll taxesPrograms $54,652 · Management $10,854$65,506
IX-11b Legal feesManagement $14,500$14,500
IX-11c Accounting feesManagement $34,100$34,100
IX-11g Other fees for servicesPrograms $2,888$2,888
IX-16 OccupancyPrograms $80,145 · Management $4,218$84,363
IX-17 TravelPrograms $2 · Management $2,930$2,932
IX-22 Depreciation, depletion and amortizationPrograms $34,310 · Management $1,805$36,115
IX-23 InsurancePrograms $16,258 · Management $855$17,113
IX-24 Other expenses (24a–d)Programs $134,573 · Management $8,979$143,552
IX-24e All other expensesPrograms $110$110
IX-25 Total functional expensesPrograms $1,167,116 · Management $245,905 · Fundraising $0$1,413,021
Part X · Balance sheet $2,486,366 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $116,236$41,334
X-2 Savings and temporary cash investmentsStart of year $251,843$187,233
X-3 Pledges and grants receivableStart of year $92,966$45,000
X-4 Accounts receivableStart of year $65,529$39,897
X-10c Land, buildings and equipment, netStart of year $795,443$844,678
X-11 Publicly traded securitiesStart of year $1,135,727$1,231,230
X-15 Other assetsStart of year $88,577$96,994
X-16 Total assetsStart of year $2,546,321$2,486,366
X-17 Accounts payable and accrued expensesStart of year $28,806$36,827
X-25 Other liabilitiesStart of year $966$0
X-26 Total liabilitiesStart of year $106,880$97,429
X-27 Net assets without donor restrictionsStart of year $2,268,964$2,205,022
X-28 Net assets with donor restrictionsStart of year $170,477$183,915
X-32 Total net assets or fund balancesStart of year $2,439,441$2,388,937
X-33 Total liabilities and net assetsStart of year $2,546,321$2,486,366
Part XI · Reconciliation of net assets $2,388,937 net assets at year end
XI-1 Total revenue$1,356,817
XI-2 Total expenses$1,413,021
XI-3 Revenue less expenses−$56,204
XI-4 Net assets at start of year$2,439,441
XI-5 Net unrealized gains (losses) on investments$5,605
XI-7 Investment expenses−$5,843
XI-9 Other changes in net assets$5,938
XI-10 Net assets at end of year$2,388,937

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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