Day One
Day One consistently operates with a surplus and reports 0% officer compensation, demonstrating strong financial health and transparency.
EIN: 10322532 · Windham, ME · NTEE: F20Z · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $3.6M |
| Total Expenses | $4.6M |
| Program Spending | 85% |
| Net Assets | $1.2M |
| Transparency Score | 90/100 |
Is Day One Legit?
Appears Legitimate
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Day One directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Day One
Day One (EIN: 10322532) is a nonprofit organization based in Windham, ME, classified under NTEE code F20Z. The organization reported total revenue of $3.6M and total assets of $2.3M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Day One's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Day One is a mid-size nonprofit that has been operating for 52 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 4.8%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $4.7M |
| Total Expenses | $4.6M |
| Surplus / Deficit | +$160K |
| Total Assets | $2.9M |
| Total Liabilities | $1.7M |
| Net Assets | $1.2M |
| Operating Margin | 3.4% |
| Debt-to-Asset Ratio | 59.0% |
| Months of Reserves | 7.6 months |
Financial Health Grade: A
In 2023, Day One reported a surplus of $160K with revenue exceeding expenses, holds 7.6 months of operating reserves (strong position), has a debt-to-asset ratio of 59.0% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), Day One's revenue has grown at a compound annual growth rate (CAGR) of 4.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +0.3% | -4.0% | +41.3% |
| 2022 | -7.1% | -1.9% | -1.8% |
| 2021 | +40.4% | +18.4% | +9.4% |
| 2020 | -12.1% | -6.0% | +7.5% |
| 2019 | -11.9% | +1.7% | -17.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1974 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Day One with a Mission Score of 90 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Day One allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $160K, with revenue exceeding expenses.
- Debt-to-asset ratio: 59.0%.
Executive Compensation Analysis
Day One consistently reports 0% officer compensation across all 13 available filings, which is highly commendable and indicates that no funds are being diverted to executive salaries, maximizing resources for its mission.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Strengths
The following positive indicators were identified for Day One:
- Consistent reporting of 0% officer compensation across all filings, indicating high transparency and mission focus.
- Generally positive net income (revenue exceeding expenses) in recent years, such as a $160,130 surplus in 2023.
- Steady growth in assets, from $1,194,972 in 2014 to $2,914,366 in 2023, demonstrating financial stability.
- Long history of IRS 990 filings (13 filings), suggesting consistent compliance and operational longevity.
Frequently Asked Questions about Day One
Is Day One a legitimate charity?
Day One (EIN: 10322532) is a registered tax-exempt nonprofit based in Maine. Our AI analysis gives it a Mission Score of 90/100. It has 13 years of IRS 990 filings on record. Total revenue: $3.6M. No red flags identified. 4 strengths noted. Financial health grade: A.
How does Day One spend its money?
Day One directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Day One tax-deductible?
Day One is registered as a tax-exempt nonprofit (EIN: 10322532). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Day One's spending goes to programs?
Day One directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Day One compare to similar nonprofits?
With a transparency score of 90/100 (Excellent), Day One is above average for NTEE category F20Z nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Day One located?
Day One is headquartered in Windham, Maine and files with the IRS under EIN 10322532. It is classified under NTEE code F20Z.
How many years of IRS 990 filings does Day One have?
Day One has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $3.6M in total revenue.
Is Day One a good charity?
Based on its financial data, Day One appears to be a very good charity. It consistently operates with a surplus, has growing assets, and reports 0% officer compensation, indicating strong financial health and a commitment to its mission.
How has Day One's financial health changed over time?
Day One's financial health has generally improved over time. Its assets have more than doubled from $1,194,972 in 2014 to $2,914,366 in 2023, and it has consistently managed to keep expenses below revenue in most recent years, leading to a healthy surplus.
What is Day One's approach to executive compensation?
Day One's approach to executive compensation is highly transparent and mission-focused, as evidenced by the consistent reporting of 0% officer compensation across all 13 available IRS 990 filings. This means no funds are allocated to executive salaries.
Filing History
IRS 990 filing history for Day One showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Day One's revenue has grown by 76.5%, moving from $2.7M to $4.7M. Total assets increased by 97.6% over the same period, from $1.5M to $2.9M. Total functional expenses rose by 61.9%, from $2.8M to $4.6M. In its most recent filing year (2023), Day One reported a surplus of $160K, with revenue exceeding expenses. The organization holds $1.7M in liabilities against $2.9M in assets (debt-to-asset ratio: 59.0%), resulting in net assets of $1.2M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $4.7M | $4.6M | $2.9M | $1.7M | — | View 990 |
| 2022 | $4.7M | $4.8M | $2.1M | $1.0M | — | View 990 |
| 2021 | $5.1M | $4.9M | $2.1M | $1.0M | — | — |
| 2020 | $3.6M | $4.1M | $1.9M | $1.4M | — | View 990 |
| 2019 | $4.1M | $4.4M | $1.8M | $749K | — | View 990 |
| 2018 | $4.7M | $4.3M | $2.2M | $883K | — | View 990 |
| 2017 | $4.3M | $4.1M | $1.5M | $576K | — | View 990 |
| 2016 | $4.3M | $4.1M | $1.3M | $603K | — | View 990 |
| 2015 | $4.0M | $3.9M | $1.1M | $601K | — | View 990 |
| 2014 | $3.4M | $3.3M | $1.2M | $781K | — | View 990 |
| 2013 | $2.8M | $3.0M | $945K | $638K | — | View 990 |
| 2012 | $2.7M | $2.7M | $1.3M | $684K | — | View 990 |
| 2011 | $2.7M | $2.8M | $1.5M | $872K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $4.7M, expenses of $4.6M, and assets of $2.9M (revenue +0.3% year-over-year).
- 2022: Revenue of $4.7M, expenses of $4.8M, and assets of $2.1M (revenue -7.1% year-over-year).
- 2021: Revenue of $5.1M, expenses of $4.9M, and assets of $2.1M (revenue +40.4% year-over-year).
- 2020: Revenue of $3.6M, expenses of $4.1M, and assets of $1.9M (revenue -12.1% year-over-year).
- 2019: Revenue of $4.1M, expenses of $4.4M, and assets of $1.8M (revenue -11.9% year-over-year).
- 2018: Revenue of $4.7M, expenses of $4.3M, and assets of $2.2M (revenue +9.0% year-over-year).
- 2017: Revenue of $4.3M, expenses of $4.1M, and assets of $1.5M (revenue -0.8% year-over-year).
- 2016: Revenue of $4.3M, expenses of $4.1M, and assets of $1.3M (revenue +8.3% year-over-year).
- 2015: Revenue of $4.0M, expenses of $3.9M, and assets of $1.1M (revenue +16.2% year-over-year).
- 2014: Revenue of $3.4M, expenses of $3.3M, and assets of $1.2M (revenue +23.9% year-over-year).
- 2013: Revenue of $2.8M, expenses of $3.0M, and assets of $945K (revenue +2.3% year-over-year).
- 2012: Revenue of $2.7M, expenses of $2.7M, and assets of $1.3M (revenue +1.0% year-over-year).
- 2011: Revenue of $2.7M, expenses of $2.8M, and assets of $1.5M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Day One:
Data Sources and Methodology
This transparency report for Day One is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.