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Nonprofit · EIN 04-2103938

BROCKTON DAY NURSERY INC

Tax-exempt · BROCKTON, MA 02302

Financials

$4.2M$3.7M2022$3.3M$4M2023$3.7M$4M2024
Revenue Expenses · by fiscal year end
Financials of BROCKTON DAY NURSERY INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$3,669,456$3,976,322-$306,866$2,284,664$435,624$1,849,040
June 30, 2024990$3,344,571$3,961,344-$616,773$2,341,223$185,317$2,155,906
June 30, 2023990$4,234,339$3,713,085$521,254$2,897,081$217,017$2,680,064
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$711,124
of which government grants
$661,722
Program service revenue
$2,900,542
Investment income
$57,790
Net gain from sales of assets
$14,035
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$117,503
Other salaries and wages
$2,326,154
Salaries, compensation and benefits (total)
$2,812,634
Professional fundraising fees
$0
Legal fees
$614
Occupancy
$293,117
Travel
$2,014
Depreciation
$107,343
Program services (functional)
$3,786,222
Management and general (functional)
$190,100

Balance sheet and other

Total assets, start of year
$2,341,223
Total assets, end of year
$2,284,664
Total liabilities, end of year
$435,624
Net assets, end of year
$1,849,040
Land, buildings and equipment
$661,102
Publicly traded securities
$229,435
Net assets without donor restrictions
$801,113
Net assets with donor restrictions
$1,047,927
Gross receipts
$3,669,456
Employees
73
Year formed
1907
State of legal domicile
MA

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended June 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
Benita SmithExecutive Director
Highest-paid employee
40$102,774
Wanda CastleDirector
Trustee or director
1$0
Kerrie JacksonDirector
Trustee or director
1$0
Robin McDanielsDirector
Trustee or director
1$0
Marian McGrathClerk
Trustee or director, Officer
2$0
James CobbsPresident
Trustee or director, Officer
2$0
Brittanie HansburyTreasurer
Trustee or director, Officer
2$0
990 for the year ended June 30, 2024: 8 people
NameTitleHours / weekCompensation
Benita SmithExecutive Director
Highest-paid employee
40$108,511
Kerrie JacksonDirector
Trustee or director
1$0
Wanda CastleDirector
Trustee or director
1$0
Paul SchreiberDirector
Trustee or director
1$0
Robin McDanielDirector
Trustee or director
1$0
Marian McGrathClerk
Trustee or director, Officer
2$0
James CobbsPresident
Trustee or director, Officer
2$0
Brittanie HansburyTreasurer
Trustee or director, Officer
2$0
990 for the year ended June 30, 2023: 4 people
NameTitleHours / weekCompensation
Benita SmithExecutive Director
Highest-paid employee
40$102,088
Paul SchreiberTreasurer
Trustee or director, Officer
2$0
James CobbsPresident
Trustee or director, Officer
2$0
Marian McGrathClerk
Trustee or director, Officer
2$0

Address and contacts

Address (IRS master file)
243 CRESCENT ST, BROCKTON, MA 02302-3107
In care of
% BENITA SMITH
Signed the 990
BENITA SMITH, Executive Director
Phone
(508) 588-2700
Return prepared by
Allan Smith and Company CPAs PC

Mission

To provide the highest quality age-appropriate education and care for young children of families in the greater Brockton, Massachusetts area.

990 for the year ended June 30, 2025

Program accomplishments

  • Age-appropriate early childhood education and care for young children.
    Expenses $3,786,222 · revenue $3,587,473

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
04-2103938
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
School
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1994
Accounting year ends
June
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P330)
Assets (IRS master file)
$2,284,664
Income (IRS master file)
$3,669,456

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$3,669,456$3,976,322$2,284,664IRS
990June 2024$3,344,571$3,961,344$2,341,223IRS
990June 2023$4,234,339$3,713,085$2,897,081XML
990June 2022$3,295,861$3,320,029$2,401,217IRS
990June 2021–––IRS
990June 2020–––IRS
990June 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 04-2103938).

Questions about BROCKTON DAY NURSERY INC

What is the EIN of BROCKTON DAY NURSERY INC?
The employer identification number (EIN) of BROCKTON DAY NURSERY INC is 04-2103938.
Is BROCKTON DAY NURSERY INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
Are donations to BROCKTON DAY NURSERY INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does BROCKTON DAY NURSERY INC file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of BROCKTON DAY NURSERY INC due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did BROCKTON DAY NURSERY INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2025.
Who are the officers and directors of BROCKTON DAY NURSERY INC?
The 990 for the year ended June 30, 2025 lists 7 people; 1 received compensation from the organization, the highest $102,774 (Benita Smith, Executive Director).
How much revenue does BROCKTON DAY NURSERY INC have?
On its 990 for the year ended June 30, 2025 it reported revenue of $3,669,456, expenses of $3,976,322 and total assets of $2,284,664 at year end.

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