Daytime Enrichment Activities & Recreation Inc

Daytime Enrichment Activities & Recreation Inc shows fluctuating financial health with recent deficit and increasing liabilities, but no reported officer compensation.

EIN: 203131435 · Aloha, OR · NTEE: P82 · Updated: 2026-03-28

$711KRevenue

$194KAssets

75/100Mission Score (Good)

P82

About Daytime Enrichment Activities & Recreation Inc

Daytime Enrichment Activities & Recreation Inc (EIN: 203131435) is a nonprofit organization based in Aloha, OR, classified under NTEE code P82. The organization reported total revenue of $711K and total assets of $194K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Daytime Enrichment Activities & Recreation Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Daytime Enrichment Activities & Recreation Inc (DEAR Inc) demonstrates a mixed financial picture. While the organization has consistently generated revenue in the range of $500,000 to $770,000 annually, its financial stability appears to have fluctuated. In the most recent filing (202312), expenses ($705,236) exceeded revenue ($632,183), resulting in a deficit. This follows a strong surplus in 202212 where revenue ($774,483) significantly outpaced expenses ($630,936). The organization's assets have also shown considerable volatility, peaking at $478,432 in 202212 and then dropping to $324,162 in 202312, though this is still a substantial improvement from earlier years where assets were often below $100,000. The consistent reporting of 0% officer compensation across all available filings suggests a commitment to directing funds towards the mission rather than executive salaries, which is a positive indicator of spending efficiency and transparency.

However, the recurring deficits in several years (e.g., 202312, 202112, 202012, 201912, 201812) raise concerns about long-term financial sustainability if not managed effectively. The organization's liabilities have also increased significantly in recent years, reaching $263,912 in 202312, which is a substantial portion of its assets. While the NTEE code P82 (Recreational, Leisure, and Sports Activities) suggests a program-focused mission, without a detailed breakdown of expenses into program, administrative, and fundraising categories from the provided data, a precise assessment of spending efficiency is challenging. The absence of reported officer compensation is a strong point for transparency and efficiency.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Daytime Enrichment Activities & Recreation Inc with a Mission Score of 75 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 15%
programs: 80%
fundraising: 5%

According to IRS 990 filings, Daytime Enrichment Activities & Recreation Inc allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

Executive compensation is reported as 0% across all available filings, indicating that no officers received compensation from the organization. This suggests a strong commitment to directing all funds towards the organization's mission, which is highly commendable for an organization with annual revenues consistently above $500,000.

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.

Red Flags

The following concerns were identified during AI analysis of Daytime Enrichment Activities & Recreation Inc's IRS 990 filings:

Recurring annual deficits (e.g., $73,053 in 202312, $8,641 in 202112, $60,669 in 202012) indicate potential sustainability challenges.
Significant increase in liabilities to $263,912 in 202312, representing a large portion of total assets ($324,162).
Volatile asset base, with a substantial drop from $478,432 in 202212 to $324,162 in 202312.

Strengths

The following positive indicators were identified for Daytime Enrichment Activities & Recreation Inc:

Consistent reporting of 0% officer compensation across all filings, demonstrating excellent resource allocation and transparency.
Ability to generate substantial annual revenue, consistently above $500,000.
Significant growth in assets from earlier periods (e.g., $18,932 in 202112 to $324,162 in 202312), despite recent fluctuations.

Frequently Asked Questions about Daytime Enrichment Activities & Recreation Inc

Is Daytime Enrichment Activities & Recreation Inc financially stable?

The organization's financial stability is mixed. While it has a history of generating substantial revenue, it has experienced several years where expenses exceeded revenue, including the most recent period (202312) with a deficit of $73,053. Assets have fluctuated significantly, and liabilities have increased, suggesting some financial volatility.

How does the organization manage executive compensation?

Daytime Enrichment Activities & Recreation Inc reports 0% officer compensation in all available IRS 990 filings. This indicates that no officers are paid by the organization, which is a strong positive for resource allocation.

What is the trend in the organization's assets and liabilities?

Assets have shown significant growth from under $30,000 in 202012 to $324,162 in 202312, though they decreased from a peak of $478,432 in 202212. Liabilities have also increased substantially, from around $20,000-$30,000 in earlier years to $263,912 in 202312, which is a concern relative to its assets.

Does the organization consistently operate at a surplus?

No, the organization does not consistently operate at a surplus. Filings show deficits in 202312, 202112, 202012, 201912, 201812, and 201612, indicating that expenses frequently exceed revenue.

Filing History

IRS 990 filing history for Daytime Enrichment Activities & Recreation Inc showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Daytime Enrichment Activities & Recreation Inc's revenue has grown by 86.4%, moving from $339K to $632K. Total assets increased by 310% over the same period, from $79K to $324K. Total functional expenses rose by 102%, from $349K to $705K. In its most recent filing year (2023), Daytime Enrichment Activities & Recreation Inc reported a deficit of $73K, with expenses exceeding revenue. The organization holds $264K in liabilities against $324K in assets (debt-to-asset ratio: 81.4%), resulting in net assets of $60K.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$632K	$705K	$324K	$264K	—	—
2022	$774K	$631K	$478K	$345K	—	View 990
2021	$537K	$546K	$19K	$29K	—	View 990
2020	$547K	$607K	$25K	$27K	—	—
2019	$676K	$716K	$82K	$23K	—	View 990
2018	$702K	$728K	$120K	$22K	—	View 990
2017	$630K	$614K	$152K	$28K	—	View 990
2016	$605K	$609K	$142K	$34K	—	View 990
2015	$525K	$523K	$134K	$22K	—	View 990
2014	$527K	$473K	$129K	$19K	—	View 990
2013	$473K	$480K	$83K	$27K	—	View 990
2012	$488K	$438K	$89K	$15K	—	View 990
2011	$339K	$349K	$79K	$55K	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $632K, expenses of $705K, and assets of $324K (revenue -18.4% year-over-year).
2022: Revenue of $774K, expenses of $631K, and assets of $478K (revenue +44.2% year-over-year).
2021: Revenue of $537K, expenses of $546K, and assets of $19K (revenue -1.7% year-over-year).
2020: Revenue of $547K, expenses of $607K, and assets of $25K (revenue -19.2% year-over-year).
2019: Revenue of $676K, expenses of $716K, and assets of $82K (revenue -3.7% year-over-year).
2018: Revenue of $702K, expenses of $728K, and assets of $120K (revenue +11.4% year-over-year).
2017: Revenue of $630K, expenses of $614K, and assets of $152K (revenue +4.1% year-over-year).
2016: Revenue of $605K, expenses of $609K, and assets of $142K (revenue +15.3% year-over-year).
2015: Revenue of $525K, expenses of $523K, and assets of $134K (revenue -0.4% year-over-year).
2014: Revenue of $527K, expenses of $473K, and assets of $129K (revenue +11.4% year-over-year).
2013: Revenue of $473K, expenses of $480K, and assets of $83K (revenue -2.9% year-over-year).
2012: Revenue of $488K, expenses of $438K, and assets of $89K (revenue +43.7% year-over-year).
2011: Revenue of $339K, expenses of $349K, and assets of $79K.

Data Sources and Methodology

This transparency report for Daytime Enrichment Activities & Recreation Inc 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.