To provide quality Day Care, preschool and school age programs in a nurturing and learning environment

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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
1 of 5
filings with a surplus
Average deficit $17K a year · 3% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
2 mo
of spending, in cash
Fine: 1.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $40K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$206K
36% of total assets
Looks good: liabilities are 36% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 4 voting members
Looks good: 5 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
$580K
+13% vs prior year
Spent
$554K
To programs
87%
Net assets
$362K
By yearFY2021–FY2025
Revenue
$580K
FY2025▲ +13%
Tap a bar for its year
Revenue by fiscal year
FY2021$493K
FY2022$522K
FY2023$587K
FY2024$513K
FY2025$580K
Expenses
$554K
FY2025▲ +1%
Tap a bar for its year
Expenses by fiscal year
FY2021$501K
FY2022$553K
FY2023$625K
FY2024$547K
FY2025$554K
Net assets
$362K
FY2025▲ +8%
Tap a bar for its year
Net assets by fiscal year
FY2021$338K
FY2022$407K
FY2023$367K
FY2024$335K
FY2025$362K

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

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1981.

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

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $484K Management & general 12% · $69K Fundraising 0% · $418

Form 990 Part IX, line 25, columns B–D. 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.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
See Berlin Community Day Care executive salaries →

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

Offers quality childcare, preschool, and after-school programs in a nurturing environment.

Questions for Berlin Community Day Care

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Your first name shows with your question. Berlin Community Day Care answers here, for everyone.

1 program · $484K · in their own filed words · FY2024
01

To provide high quality day care and child care services.

$484Kprogram 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
Cla FoundationFY2024$40K
Total grants receivedfrom 1 funder$40K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$580K
Ln 12
Fees for servicesLn 2g$450K
Gifts and grantsLn 1h$123K
Other incomeLn 4–11$7K
Money outPt IX
$554K
Ln 25
Programscol B$484K
Managementcol C$69K
Fundraisingcol D$418
Owns and owesPt X
$362K
net assets · Ln 32
Cash and savingsLn 1–2$72K
Total assetsLn 16$568K
LiabilitiesLn 26$206K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$123K
Government grantsLn 1e$77K
Fees for servicesLn 2g$450K
Investment incomeLn 3$34
Other incomeLn 4–11$7K
Gains on assetsLn 7$0
Total revenueLn 12$580K
Assets in detailPt X, end of year
CashLn 1$23K
SavingsLn 2$49K
Cash and savings togetherLn 1–2$72K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$494K
Other assetsLn 15$0
Total assetsLn 16$568K
LiabilitiesLn 26$206K
Net assetsLn 32$362K
OperationsPt I, VI
EmployeesI 520
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$51K$72K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$521K$494K
Total assetsLn 16$578K$568K
LiabilitiesLn 26$242K$206K
Net assetsLn 32$335K$362K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$393K$338K$55K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$30K$26K$4K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$873$873
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$899$899
Office expensesLn 13$4K$2K$2K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$40K$39K$919
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$9K$9K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$27K$23K$4K$418
InsuranceLn 23$11K$10K$2K
Other expenses (24a–d)Ln 24$37K$37K
All other expensesLn 24e$339$339
Total functional expensesLn 25$554K$484K$69K$418

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Nov 7, 2025 $580K$554K$27K$362K 990 PDF
FY2024Filed with the IRS Nov 4, 2024 $513K$547K−$33K$335K 990 PDF
FY2023Filed with the IRS Mar 18, 2024 $587K$625K−$38K$367K 990 PDF
FY2022Filed with the IRS Oct 24, 2022 $522K$553K−$31K$407K 990 PDF
FY2021Filed with the IRS Dec 10, 2021 $493K$501K−$8K$338K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $580,227 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $58,304$122,719
I-9 Program service revenuePrior year $450,721$450,163
I-10 Investment incomePrior year $719$34
I-11 Other revenuePrior year $3,683$7,311
I-12 Total revenuePrior year $513,427$580,227
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $442,987$423,395
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $103,850$130,294
I-18 Total expensesPrior year $546,837$553,689
I-19 Revenue less expensesPrior year −$33,410$26,538
Part VI · Governance 5 of 4 board members independent, 3 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $580,227 across 11 lines filed
VIII-1e Government grants$77,351
VIII-1f All other contributions, gifts and grants$45,368
VIII-1h Total contributions, gifts and grants$122,719
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $450,163$450,163
VIII-3 Investment incomeRelated to mission $34$34
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$2,781
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $4,530$4,530
VIII-12 Total revenueRelated to mission $454,727$580,227
Part IX · Statement of functional expenses $553,689 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $337,973 · Management $55,019$392,992
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $26,147 · Management $4,256$30,403
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $873$873
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotionManagement $899$899
IX-13 Office expensesPrograms $1,886 · Management $2,001$3,887
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $39,285 · Management $919$40,204
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $9,400$9,400
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $22,706 · Management $3,590 · Fundraising $418$26,714
IX-23 InsurancePrograms $9,703 · Management $1,580$11,283
IX-24 Other expenses (24a–d)Programs $36,695$36,695
IX-24e All other expensesPrograms $339$339
IX-25 Total functional expensesPrograms $484,134 · Management $69,137 · Fundraising $418$553,689
Part X · Balance sheet $567,983 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $585$22,536
X-2 Savings and temporary cash investmentsStart of year $50,255$49,094
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $5,874$1,897
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $521,170$494,456
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $577,884$567,983
X-17 Accounts payable and accrued expensesStart of year $15,744$4,445
X-19 Deferred revenue$6,766
X-25 Other liabilitiesStart of year $226,750$194,844
X-26 Total liabilitiesStart of year $242,494$206,055
X-27 Net assets without donor restrictionsStart of year $335,390$361,928
X-32 Total net assets or fund balancesStart of year $335,390$361,928
X-33 Total liabilities and net assetsStart of year $577,884$567,983
Part XI · Reconciliation of net assets $361,928 net assets at year end
XI-1 Total revenue$580,227
XI-2 Total expenses$553,689
XI-3 Revenue less expenses$26,538
XI-4 Net assets at start of year$335,390
XI-10 Net assets at end of year$361,928

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

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