Boulder Day Nursery

Boulder, CO · Public charity (501(c)(3)) · Human Services

✓ Tax-deductible Latest data FY2024
Revenue
$1.4M
▲ +15% vs prior year
Spent
$1.3M
To programs
75%
Net assets
$1.1M
By yearFY2020–FY2024
Revenue
$1.4M
FY2024▲ +15%
Revenue by fiscal year
FY2020$1.3M
FY2021$980K
FY2022$1.3M
FY2023$1.2M
FY2024$1.4M
Expenses
$1.3M
FY2024▲ +5%
Expenses by fiscal year
FY2020$933K
FY2021$960K
FY2022$1.1M
FY2023$1.2M
FY2024$1.3M
Net assets
$1.1M
FY2024▲ +5%
Net assets by fiscal year
FY2020$846K
FY2021$866K
FY2022$1.1M
FY2023$1.0M
FY2024$1.1M

Form 990 for the fiscal year ending December 2024 (IRS tax year 2024).

Figures match the IRS filing checked 9/26/26 · see original: IRS

Status and standing

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Filed FY2024 (typical filing lag)
Foundation funders?
3 funders, incl. American Online Giving Foundation INC
$35K in the latest grant year.
Spent on programs?
75% to programs
Form 990 Part IX, latest filing.
Size and trend
$1–10M
↑ +15% vs prior year
Legal name (IRS)Hdr · item CBoulder Day Nursery
EINHdr · item D84-0446349
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFOct 1962
Latest filingForm 990FY2024 · Form 990
Principal addressHdr · item CBoulder, CO
NTEE classificationIRS BMFHuman Services (P330)
WebsiteHdr · item Jwww.bdnschool.org

Where the money goes

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.75 Management & general $0.22 Fundraising $0.03
Program services75%$985K
Management & general22%$284K
Fundraising3%$41K
Total functional expensesLn 25$1.3M

Financial health

Program efficiency
75%
of spending reaches programs▲ +5% vs prior filing year
Operating runway
3.8mo
months of highly liquid reserves at operating expense rate▼ -28% vs prior filing year
Surplus margin
+4%
revenue over expenses, this year▲ +196% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Total assets
$1.1M
FY2024▲ +5%
Total assets by fiscal year
FY2020$891K
FY2021$918K
FY2022$1.1M
FY2023$1.1M
FY2024$1.1M
Total liabilities
$71K
FY2024▲ +5%
Total liabilities by fiscal year
FY2020$45K
FY2021$51K
FY2022$60K
FY2023$68K
FY2024$71K
Revenue less expensesPt I · Ln 19$56K
Total assetsPt X · Ln 16$1.1M
Program-expense ratioPt IX · col B75%
Voting members of governing bodyPt I · Ln 34
Independent voting membersPt I · Ln 44

Balance Sheet

Part X · end of year
CashLn 1$414K
Total assetsLn 16$1.1M
Total liabilitiesLn 26$71K
Total net assetsLn 32$1.1M
Months of cash on handcomputed3.8

Statement of Revenue

Part VIII
Program service revenue$856K · 63%
Contributions & grants$495K · 36%
Investment income$11K · 1%
Program service revenue63%$856K
Contributions & grants36%$495K
Investment income1%$11K
Other revenue$4K
— government grantsLn 1e$187K
Total revenueLn 12$1.4M

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $414K · Operating expenses (Pt IX) $1.3M · Less non-cash grants $2K · Cash operating expenses/yr $1.3M
3.8 months
Where the money goes
Program services
Program services $985K · Total expenses $1.3M
75%
Management & General
Management & general $284K · Total expenses $1.3M
22%
Fundraising
Fundraising $41K · Total expenses $1.3M
3%
Cost to raise $1
Fundraising expense (3-yr avg) $47K · Solicited contributions (3-yr avg) $178K
$0.26 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $495K · Total revenue $1.4M
36%
Government reliance
Government grants $187K · Total revenue $1.4M
14%
Earned-income share
Program service revenue $856K · Total revenue $1.4M
63%
Investment reliance
Investment income $11K · Total revenue $1.4M
+0.8%
Program self-sufficiency
Program service revenue $856K · Total expenses $1.3M
65%
Growth & trend
Revenue growth (YoY)
This year $1.4M · Prior year $1.2M
+15%
Revenue CAGR
FY2020 $1.3M · FY2024 $1.4M
+0.9%
Net-asset trend (YoY)
End of year $1.1M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $1.4M · Expenses $1.3M
+4%
Liabilities-to-Assets
Total liabilities — · Total assets $1.1M
—
Net-asset ratio
Net assets $1.1M · Total assets $1.1M
94%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $1.1M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Mary Newell · Reported title EXECUTIVE DIRECTOR · Highest reported compensation $92K · Total expenses $1.3M
7%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $1.0M · Total expenses $1.3M
77%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 75%——
Overhead ratio 22%——
Fundraising cost ratio 8%——
Revenue growth 15%——
Accounting fee ratio 3%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$91,557Pt VII · Sec A
Former Executive Director
$55,999Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Member at Large
$0Pt VII · Sec A

Mary Newell’s $92K as Executive Director is at the 27th percentile of top reported officer pay among 3869 $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

NameFY2024FY2023FY2022FY2021FY2020
Bethany Burns$55,999$108,422$98,503$85,000$80,874
Mary Newell$91,557————

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 Boulder Day Nursery executive salaries →

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Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a4
Independent voting membersPt VI · Ln 1b4
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Mission and programs

Provides high-quality childcare, early learning, and family support for low-income families.

Provided by the organization

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Mission & Programs · Part III

Where the work happens

1 program service account for $985K of program spending, described in the organization's own filed words · FY2024.
01

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 2024, a nominal amount of tuition fees were waived for low-income families in the form of tuition waivers and scholarships.

$985Kprogram expense

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Funders

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 3 funders$35K
See all 3 funders →

Filing history

YearRevenueExpensesChangeFiling
FY2024 Latest Viewing $1.4M$1.3M+15% 990 PDF
FY2023 $1.2M$1.2M-8% 990 PDF
FY2022 $1.3M$1.1M+32% 990 PDF
FY2021 $980K$960K-26% 990 PDF
FY2020 $1.3M$933K 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

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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