Nonprofit · EIN 04-2104403
LOWELL DAY NURSERY ASSOCIATION INC
Tax-exempt · LOWELL, MA 01854
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $1,906,971 | $1,771,588 | $135,383 | $1,832,648 | $120,563 | $1,712,085 |
| June 30, 2024 | 990 | $1,821,532 | $1,567,715 | $253,817 | $1,688,111 | $111,409 | $1,576,702 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $1,576,118
- of which government grants
- $1,561,856
- Program service revenue
- $309,387
- Investment income
- $21,466
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $90,798
- Other salaries and wages
- $1,037,022
- Salaries, compensation and benefits (total)
- $1,295,971
- Professional fundraising fees
- $0
- Accounting fees
- $19,450
- Occupancy
- $125,684
- Travel
- $339
- Depreciation
- $57,390
- Program services (functional)
- $1,530,754
- Management and general (functional)
- $240,834
Balance sheet and other
- Total assets, start of year
- $1,688,111
- Total assets, end of year
- $1,832,648
- Total liabilities, end of year
- $120,563
- Net assets, end of year
- $1,712,085
- Land, buildings and equipment
- $822,281
- Net assets without donor restrictions
- $1,712,085
- Gross receipts
- $1,906,971
- Employees
- 53
- Volunteers
- 0
- Year formed
- 1885
- 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.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LINA GRUCA | EXECUTIVE DIRECTOR Officer | 40 | $92,367 | $440 |
| NORMAND BOISSONNEAULT | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| BRIAN LEAHY | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| PAULINE KING | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| ANGELA VELOSO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MEAGHAN LALLY-MCGURL | CLERK Trustee or director, Officer | 1 | $0 | $0 |
| ATHALIA GONZALEZ | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DIEDRE CONNOLLY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ELIZABETH DICK | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2024: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LINA GRUCA | EXECUTIVE DI Officer | 40 | $80,086 | $375 |
| NORMAND BOISSONNEAULT | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| BRIAN LEAHY | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $0 |
| PAULINE KING | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| ANGELA VELOSO | FORMER TREAS Trustee or director, Officer | 1 | $0 | $0 |
| MEAGHAN LALLY-MCGURL | CLERK Trustee or director, Officer | 1 | $0 | $0 |
| ATHALIA GONZALEZ | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DIEDRE CONNOLLY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ELIZABETH DICK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BRITTANY ERAMO | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 119 HALL ST, LOWELL, MA 01854-3612
- Principal officer (990 for 2024)
- LINA GRUCA, 119 HALL STREET, LOWELL, MA 01854
- Signed the 990
- NORMAN BOISSONNEAULT, PRESIDENT
- Phone
- (978) 454-5981
- Website
- LOWELLDAYNURSERY.COM
- Return prepared by
- GRASSI & CO CPA'S PC
Mission
TO PROVIDE A HIGH STANDARD OF EDUCATION AND CARE FOR TODDLERS, PRESCHOOL AND KINDERGARTEN CHILDREN BY HAVING A WELL EDUCATED WORKFORCE, A PARTNERSHIP WITH PARENTS, AND MUTUAL RESPECT FOR ALL.
Program accomplishments
- CARE AND TEACHING OF AN AVERAGE 100 STUDENTS AGE TWO YEARS, NINE MONTHS THROUGH KINDERGARTEN.Expenses $1,005,687 · revenue $309,387
- PLANT MAINTENANCE.Expenses $284,320
- SCHOOL LUNCH PROGRAM - PROVIDE BREAKFAST, LUNCH, SNACK FOR ALL CHILDREN ATTENDING.Expenses $165,997
- SOCIAL SERVICE - MONITOR GROWTH & SOCIAL DEVELOPMENT OF THOSE CHILDREN EITHER SOCIALLY OR ECONOMICALLY DISADVANTAGED.Expenses $74,750
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 04-2104403
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1937
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B210)
- Assets (IRS master file)
- $1,832,648
- Income (IRS master file)
- $1,906,971
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $1,906,971 | $1,771,588 | $1,832,648 | XML |
| 990 | June 2024 | $1,821,532 | $1,567,715 | $1,688,111 | XML |
| 990 | June 2023 | $1,753,932 | $1,322,783 | $1,407,414 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | 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 04-2104403).
Questions about LOWELL DAY NURSERY ASSOCIATION INC
- What is the EIN of LOWELL DAY NURSERY ASSOCIATION INC?
- The employer identification number (EIN) of LOWELL DAY NURSERY ASSOCIATION INC is 04-2104403.
- Is LOWELL DAY NURSERY ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1937.
- Are donations to LOWELL DAY NURSERY ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOWELL DAY NURSERY ASSOCIATION 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 LOWELL DAY NURSERY ASSOCIATION 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 LOWELL DAY NURSERY ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of LOWELL DAY NURSERY ASSOCIATION INC?
- The 990 for the year ended June 30, 2025 names LINA GRUCA.
- Who are the officers and directors of LOWELL DAY NURSERY ASSOCIATION INC?
- The 990 for the year ended June 30, 2025 lists 9 people; 1 received compensation from the organization, the highest $92,367 (LINA GRUCA, EXECUTIVE DIRECTOR).
- How much revenue does LOWELL DAY NURSERY ASSOCIATION INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $1,906,971, expenses of $1,771,588 and total assets of $1,832,648 at year end.
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