Nonprofit · EIN 56-1049251
FIRST PRESBYTERIAN CHURCH OF DURHAM DAY SCHOOL INCORPORATED
Tax-exempt · DURHAM, NC 27701
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $1,040,768 | $960,663 | $80,105 | $622,019 | $97,090 | $524,929 |
| August 31, 2024 | 990 | $996,329 | $995,293 | $1,036 | $515,700 | $70,876 | $444,824 |
| August 31, 2023 | 990 | $890,800 | $886,353 | $4,447 | $514,192 | $70,404 | $443,788 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $335,884
- of which government grants
- $276,834
- Program service revenue
- $700,014
- Investment income
- $3,497
- Net income from fundraising events
- $1,373
- Other revenue
- $1,373
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $119,022
- Other salaries and wages
- $500,204
- Salaries, compensation and benefits (total)
- $795,031
- Professional fundraising fees
- $0
- Accounting fees
- $8,785
- Occupancy
- $25,600
- Program services (functional)
- $788,591
- Management and general (functional)
- $172,072
Balance sheet and other
- Total assets, start of year
- $515,700
- Total assets, end of year
- $622,019
- Total liabilities, end of year
- $97,090
- Net assets, end of year
- $524,929
- Net assets without donor restrictions
- $524,929
- Gross receipts
- $1,041,250
- Employees
- 22
- Volunteers
- 0
- Year formed
- 1970
- State of legal domicile
- NC
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 August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHELLE MILLER-COX | DIRECTOR Officer | 40 | $72,474 | $12,660 |
| AURELIA MANGUM | ASSISTANT DIRECTOR Officer | 40 | $46,548 | $11,605 |
| KIM ABELS | MEMBER Trustee or director | 0.3 | $0 | $0 |
| TAYLOR CRABTREE | MEMBER Trustee or director | 0.3 | $0 | $0 |
| ZULAYKHA CLEMONS-DUNN | MEMBER Trustee or director | 0.3 | $0 | $0 |
| KASHAMA LEO | MEMBER Trustee or director | 0.3 | $0 | $0 |
| MARIEL BEASLEY | SECRETARY Trustee or director | 0.3 | $0 | $0 |
| SIMON MARSHALL | MEMBER Trustee or director | 0.3 | $0 | $0 |
| KATE THEGEN | INTERIM CHAIR Trustee or director | 0.3 | $0 | $0 |
| WILL JOLLY | TREASURER Trustee or director | 0.3 | $0 | $0 |
990 for the year ended August 31, 2024: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHELLE MILLER-COX | DIRECTOR Officer | 40 | $73,241 | $12,861 |
| MAMIE WATSON | ASSISTANT DIRECTOR Officer | 40 | $57,640 | $11,303 |
| WILL JOLLY | CHAIR Trustee or director | 0.3 | $0 | $0 |
| FLO THOMPSON | VICE CHAIR Trustee or director | 0.3 | $0 | $0 |
| JAMES RUGGIERO | TREASURER Trustee or director | 0.3 | $0 | $0 |
| SIMON MARSHALL | MEMBER Trustee or director | 0.3 | $0 | $0 |
| NATHAN WILLIAMS | MEMBER Trustee or director | 0.3 | $0 | $0 |
| MARIEL BEASLEY | MEMBER Trustee or director | 0.3 | $0 | $0 |
| KASHAMA LEO | MEMBER Trustee or director | 0.3 | $0 | $0 |
| ESTHER HETHCOX | MEMBER Trustee or director | 0.3 | $0 | $0 |
| TAYLOR CRABTREE | MEMBER Trustee or director | 0.3 | $0 | $0 |
| KIM ABELS | MEMBER Trustee or director | 0.3 | $0 | $0 |
990 for the year ended August 31, 2023: 13 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHELLE MILLER-COX | DIRECTOR Officer | 40 | $73,570 | $13,639 |
| MAMIE WATSON | ASSISTANT DIRECTOR Officer | 40 | $57,506 | $11,412 |
| CHRISTOPHER BUTLER | MEMBER Trustee or director | 0.3 | $0 | $0 |
| WILL JOLLY | MEMBER Trustee or director | 0.3 | $0 | $0 |
| ANGELA MCKEAND | MEMBER Trustee or director | 0.3 | $0 | $0 |
| SIMON MARSHALL | MEMBER Trustee or director | 0.3 | $0 | $0 |
| NATHAN WILLIAMS | MEMBER Trustee or director | 0.3 | $0 | $0 |
| MARIEL BEASLEY | MEMBER Trustee or director | 0.3 | $0 | $0 |
| JAMES RUGGIERO | MEMBER Trustee or director | 0.3 | $0 | $0 |
| ERIN MCCLAIN | MEMBER Trustee or director | 0.3 | $0 | $0 |
| CAROLYN MERRITT | MEMBER Trustee or director | 0.3 | $0 | $0 |
| KASHAMA LEO | MEMBER Trustee or director | 0.3 | $0 | $0 |
| FLO THOMPSON | MEMBER Trustee or director | 0.3 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 305 E MAIN ST, DURHAM, NC 27701-3717
- Principal officer (990 for 2024)
- WILL JOLLY, 305 EAST MAIN STREET, DURHAM, NC 27701
- Signed the 990
- WILL JOLLY, BOARD CHAIR
- Phone
- (919) 688-8685
- Website
- WWW.FPDAYSCHOOL.COM
- Return prepared by
- NELSON & COMPANY PA
Mission
PROVIDE HIGH QUALITY CHILD CARE SERVICES AND NUTRITIOUS MEALS DAILY TO APPROXIMATELY 64 CHILDREN OF ALL RACIAL, CULTURAL, RELIGIOUS, AND ECONOMIC BACKGROUNDS, INCLUDING THOSE RECEIVING FINANCIAL AID AND SUBSIDIES FROM THE NORTH CAROLINA DEPARTMENT OF SOCIAL SERVICES.
Program accomplishments
- THE DAY SCHOOL PROVIDES CHILD CARE SERVICES TO INFANTS THROUGH FOUR-YEAR-OLDS DURING THE HOURS FROM 7:00AM-5:45PM WEEKDAYS WITH TWO HOT MEALS AND SNACKS.Expenses $788,591 · revenue $700,014
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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 56-1049251
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1972
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $622,019
- Income (IRS master file)
- $1,041,250
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $1,040,768 | $960,663 | $622,019 | XML |
| 990 | August 2024 | $996,329 | $995,293 | $515,700 | XML |
| 990 | August 2023 | $890,800 | $886,353 | $514,192 | XML |
| 990 | August 2022 | $996,797 | $832,194 | $521,516 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 2019 | – | – | – | IRS |
| 990 | August 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 56-1049251).
Questions about FIRST PRESBYTERIAN CHURCH OF DURHAM DAY SCHOOL INCORPORATED
- What is the EIN of FIRST PRESBYTERIAN CHURCH OF DURHAM DAY SCHOOL INCORPORATED?
- The employer identification number (EIN) of FIRST PRESBYTERIAN CHURCH OF DURHAM DAY SCHOOL INCORPORATED is 56-1049251.
- Is FIRST PRESBYTERIAN CHURCH OF DURHAM DAY SCHOOL INCORPORATED tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1972.
- Are donations to FIRST PRESBYTERIAN CHURCH OF DURHAM DAY SCHOOL INCORPORATED tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FIRST PRESBYTERIAN CHURCH OF DURHAM DAY SCHOOL INCORPORATED 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 FIRST PRESBYTERIAN CHURCH OF DURHAM DAY SCHOOL INCORPORATED due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FIRST PRESBYTERIAN CHURCH OF DURHAM DAY SCHOOL INCORPORATED last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of FIRST PRESBYTERIAN CHURCH OF DURHAM DAY SCHOOL INCORPORATED?
- The 990 for the year ended August 31, 2025 names WILL JOLLY.
- Who are the officers and directors of FIRST PRESBYTERIAN CHURCH OF DURHAM DAY SCHOOL INCORPORATED?
- The 990 for the year ended August 31, 2025 lists 10 people; 2 received compensation from the organization, the highest $72,474 (MICHELLE MILLER-COX, DIRECTOR).
- How much revenue does FIRST PRESBYTERIAN CHURCH OF DURHAM DAY SCHOOL INCORPORATED have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $1,040,768, expenses of $960,663 and total assets of $622,019 at year end.
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