Out of school time care

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$76K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · 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
2 of 3
filings with a surplus
Average surplus $41K a year · 11% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$76K
to officers and key staff · 22% of spending
Worth a look: pay to officers and key staff is 22% of spending; over 20%.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 4.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $16
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 4 voting members
Looks good: 3 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$400K
+25% vs prior year
Spent
$354K
To programs
100%
Net assets
$119K
By yearFY2021–FY2025
Revenue
$400K
FY2024▲ +25%
Tap a bar for its year
Revenue by fiscal year
FY2021$15K
FY2022$90K
FY2023$321K
FY2024$400K
FY2025$413K
Expenses
$354K
FY2024▲ +47%
Tap a bar for its year
Expenses by fiscal year
FY2021Not on file
FY2022Not on file
FY2023$240K
FY2024$354K
FY2025$415K
Net assets
$119K
FY2024▲ +63%
Tap a bar for its year
Net assets by fiscal year
FY2021−$8K
FY2022−$8K
FY2023$73K
FY2024$119K
FY2025$116K

From the FY2024 Form 990 (year ending June 2024) · see the original

Give Claim
You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1982.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $354K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

4 people listed on the 990; $76K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Director
$76,380Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Danielle Phillips’s $72K as Executive Director is at the 62nd percentile of top reported officer pay among 2167 $100K–1M 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

NameFY2025FY2024FY2023FY2022FY2021
Danielle Phillips$71,640$76,380$35,580$43,680$13,000
Patricia Hardnett$18,163——$6,147—

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.

See Capacidad executive salaries →

On this list? Claim this org

Something off? Claim to add context

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 15aNo

Programs and updates

Capacidad is a human services nonprofit based in Amherst, MA.

Questions for Capacidad

Tap to ask. Capacidad sees how many people are interested.

Your first name shows with your question. Capacidad answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $354K · in their own filed words · FY2023
01

Provided after-school, vacation, and summer care for elementary-aged children.

$354Kprogram 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 · FY2023
Total grants receivedfrom 1 funder$16

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$400K
Ln 12
Fees for servicesLn 2g$266K
Gifts and grantsLn 1h$134K
Money outPt IX
$354K
Ln 25
Programscol B$354K
Owns and owesPt X
$119K
net assets · Ln 32
Cash and savingsLn 1–2$119K
Total assetsLn 16$119K
LiabilitiesLn 26$0
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$134K
Government grantsLn 1e$133K
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$266K
Gains on assetsLn 7$0
Total revenueLn 12$400K
Assets in detailPt X, end of year
CashLn 1$119K
Cash and savings togetherLn 1–2$119K
Total assetsLn 16$119K
LiabilitiesLn 26$0
Net assetsLn 32$119K
OperationsPt I, VI
EmployeesI 517
VolunteersI 66
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$73K$119K
Total assetsLn 16$73K$119K
LiabilitiesLn 26$0$0
Net assetsLn 32$73K$119K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$76K$76K
Other salaries and wagesLn 7$143K$143K
Payroll taxesLn 10$74K$74K
Advertising and promotionLn 12$588$588
Office expensesLn 13$12K$12K
Information technologyLn 14$5K$5K
OccupancyLn 16$1K$1K
TravelLn 17$4K$4K
Conferences, conventions and meetingsLn 19$3K$3K
InsuranceLn 23$9K$9K
Other expenses (24a–d)Ln 24$26K$26K$0$0
Total functional expensesLn 25$354K$354K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $413K$415K−$2K$116K 990 PDF
FY2024 Viewing $400K$354K$46K$119K 990 PDF
FY2023 $321K$240K$81K$73K 990 PDF
FY2022 $90K−$8K 990 PDF
FY2021 $15K−$8K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $399,771 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $100,469$133,930
I-9 Program service revenuePrior year $220,516$265,841
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $320,985$399,771
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 $180,912$293,547
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $59,545$60,270
I-18 Total expensesPrior year $240,457$353,817
I-19 Revenue less expensesPrior year $80,528$45,954
Part VI · Governance 3 of 4 board members independent, 3 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members3
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $399,771 across 15 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$132,930
VIII-1f All other contributions, gifts and grants$1,000
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$133,930
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $265,841 · Unrelated business $0 · Excluded from tax $0$265,841
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $265,841 · Unrelated business $0 · Excluded from tax $0$399,771
Part IX · Statement of functional expenses $353,817 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $76,380$76,380
IX-7 Other salaries and wagesPrograms $143,213$143,213
IX-10 Payroll taxesPrograms $73,954$73,954
IX-12 Advertising and promotionPrograms $588$588
IX-13 Office expensesPrograms $12,079$12,079
IX-14 Information technologyPrograms $4,746$4,746
IX-16 OccupancyPrograms $1,290$1,290
IX-17 TravelPrograms $3,704$3,704
IX-19 Conferences, conventions and meetingsPrograms $2,761$2,761
IX-23 InsurancePrograms $9,104$9,104
IX-24 Other expenses (24a–d)Programs $25,998 · Management $0 · Fundraising $0$25,998
IX-25 Total functional expensesPrograms $353,817 · Management $0 · Fundraising $0$353,817
Part X · Balance sheet $118,720 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $72,766$118,720
X-16 Total assetsStart of year $72,766$118,720
X-17 Accounts payable and accrued expenses$0
X-18 Grants payable$0
X-19 Deferred revenue$0
X-20 Tax-exempt bond liabilities$0
X-24 Unsecured notes and loans payable$0
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $72,766$118,720
X-33 Total liabilities and net assetsStart of year $72,766$118,720
Part XI · Reconciliation of net assets $118,720 net assets at year end
XI-1 Total revenue$399,771
XI-2 Total expenses$353,817
XI-3 Revenue less expenses$45,954
XI-4 Net assets at start of year$72,766
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$118,720

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.