Boulder Day Nursery FY2021 filing

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Boulder Day Nursery association operates the Boulder Day Nursery to provide and promote high quality child care, early learning programs, and family support services, for low-income families, in environments that respect diverse ethnic, cultural and social traditions.

501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
$85K 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

FY2021 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $123K a year · 10% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$85K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
5 mo
of spending, in cash
Looks good: 4.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $35K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$51K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$980K
-26% vs prior year
Spent
$960K
To programs
81%
Net assets
$866K
By yearFY2020–FY2024
Revenue
$980K
FY2021▼ -26%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.3M
FY2021$980K
FY2022$1.3M
FY2023$1.2M
FY2024$1.4M
Expenses
$960K
FY2021▲ +3%
Tap a bar for its year
Expenses by fiscal year
FY2020$933K
FY2021$960K
FY2022$1.1M
FY2023$1.2M
FY2024$1.3M
Net assets
$866K
FY2021▲ +2%
Tap a bar for its year
Net assets by fiscal year
FY2020$846K
FY2021$866K
FY2022$1.1M
FY2023$1.0M
FY2024$1.1M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 1962.

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

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $775K Management & general 14% · $131K Fundraising 6% · $53K

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

7 people listed on the 990; $85K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$85,000Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Past Chair
$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 →

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

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

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1 program · $775K · in their own filed words · FY2021
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 2021, a nominal amount of tuition fees were waived for low-income families in the form of tuition waivers and scholarships.

$775Kprogram 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
Total grants receivedfrom 3 funders$35K
See all 3 funders →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$980K
Ln 12
Fees for servicesLn 2g$668K
Gifts and grantsLn 1h$304K
Other incomeLn 4–11$7K
Money outPt IX
$960K
Ln 25
Programscol B$775K
Managementcol C$131K
Fundraisingcol D$53K
Owns and owesPt X
$866K
net assets · Ln 32
Cash and savingsLn 1–2$374K
Total assetsLn 16$918K
LiabilitiesLn 26$51K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$304K
Government grantsLn 1e$169K
Fees for servicesLn 2g$668K
Investment incomeLn 3$4
Other incomeLn 4–11$7K
Total revenueLn 12$980K
Assets in detailPt X, end of year
CashLn 1$367K
SavingsLn 2$7K
Cash and savings togetherLn 1–2$374K
Accounts receivableLn 4$1K
Land, buildings, equipmentLn 10c$541K
Other assetsLn 15$500
Total assetsLn 16$918K
LiabilitiesLn 26$51K
Net assetsLn 32$866K
OperationsPt I, VI
EmployeesI 533
VolunteersI 62
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
EndowmentSch D · Pt V
LineFY21FY20FY19FY18FY17
End of yearLn 1g$5K$14K$818$817$817
Given inLn 1b$15K
SpentLn 1d–1f$9K$2K$10K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$318K$374K
Land, buildings, equipmentLn 10c$572K$541K
Total assetsLn 16$891K$918K
LiabilitiesLn 26$45K$51K
Net assetsLn 32$846K$866K
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$85K$71K$8K$7K
Other salaries and wagesLn 7$554K$460K$56K$38K
Payroll taxesLn 10$49K$41K$5K$3K
Other fees for servicesLn 11g$39K$0$39K$0
OccupancyLn 16$11K$10K$905$0
Depreciation, depletion and amortizationLn 22$31K$28K$2K$0
InsuranceLn 23$48K$40K$5K$3K
Other expenses (24a–d)Ln 24$75K$72K$3K$0
All other expensesLn 24e$66K$53K$11K$2K
Total functional expensesLn 25$960K$775K$131K$53K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Jun 26, 2025 $1.4M$1.3M$56K$1.1M 990 PDF
FY2023Filed with the IRS Oct 28, 2024 $1.2M$1.2M−$51K$1.0M 990 PDF
FY2022Filed with the IRS Jun 30, 2023 $1.3M$1.1M$204K$1.1M 990 PDF
FY2021 ViewingFiled with the IRS Aug 4, 2022 $980K$960K$20K$866K 990 PDF
FY2020Filed with the IRS Jun 30, 2021 $1.3M$933K$387K$846K 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 FY2021 990 (6 parts)
Part I · Summary $979,775 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $490,649$304,401
I-9 Program service revenuePrior year $554,312$668,067
I-10 Investment incomePrior year $7$4
I-11 Other revenuePrior year $274,483$7,303
I-12 Total revenuePrior year $1,319,451$979,775
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $650,753$688,768
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $281,759$271,058
I-18 Total expensesPrior year $932,512$959,826
I-19 Revenue less expensesPrior year $386,939$19,949
Part VI · Governance 6 of 6 board members independent, no flags
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
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 $979,775 across 7 lines filed
VIII-1e Government grants$168,504
VIII-1f All other contributions, gifts and grants$135,897
VIII-1h Total contributions, gifts and grants$304,401
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$668,067
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $4$4
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $7,303 · Unrelated business $0 · Excluded from tax $0$7,303
VIII-12 Total revenueRelated to mission $675,370 · Unrelated business $0 · Excluded from tax $4$979,775
Part IX · Statement of functional expenses $959,826 across 9 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $70,550 · Management $7,650 · Fundraising $6,800$85,000
IX-7 Other salaries and wagesPrograms $460,046 · Management $56,277 · Fundraising $37,950$554,273
IX-10 Payroll taxesPrograms $41,081 · Management $4,950 · Fundraising $3,464$49,495
IX-11g Other fees for servicesPrograms $0 · Management $39,423 · Fundraising $0$39,423
IX-16 OccupancyPrograms $10,418 · Management $905 · Fundraising $0$11,323
IX-22 Depreciation, depletion and amortizationPrograms $28,110 · Management $2,444 · Fundraising $0$30,554
IX-23 InsurancePrograms $40,043 · Management $4,825 · Fundraising $3,377$48,245
IX-24 Other expenses (24a–d)Programs $71,641 · Management $3,457 · Fundraising $0$75,098
IX-24e All other expensesPrograms $53,440 · Management $11,152 · Fundraising $1,823$66,415
IX-25 Total functional expensesPrograms $775,329 · Management $131,083 · Fundraising $53,414$959,826
Part X · Balance sheet $917,765 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $301,618$367,409
X-2 Savings and temporary cash investmentsStart of year $16,250$7,080
X-4 Accounts receivableStart of year $1,127$1,472
X-10c Land, buildings and equipment, netStart of year $571,858$541,304
X-15 Other assetsStart of year $500$500
X-16 Total assetsStart of year $891,353$917,765
X-17 Accounts payable and accrued expensesStart of year $44,963$51,426
X-26 Total liabilitiesStart of year $44,963$51,426
X-27 Net assets without donor restrictionsStart of year $846,390$866,339
X-32 Total net assets or fund balancesStart of year $846,390$866,339
X-33 Total liabilities and net assetsStart of year $891,353$917,765
Part XI · Reconciliation of net assets $866,339 net assets at year end
XI-1 Total revenue$979,775
XI-2 Total expenses$959,826
XI-3 Revenue less expenses$19,949
XI-4 Net assets at start of year$846,390
XI-10 Net assets at end of year$866,339

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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