Day Dreaming Organization Inc

Nonprofit profile at a glance

EIN
844282351
IRS 990-EZ coverage
2020–2025
Forms available
Form 990-EZ 2025
Location
Lawrence, MA, USA
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$70,042
Expenses
$56,283
Assets
$27,341
Liabilities
$188

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • SAMUEL ROSARIO (PRESIDENT)
  • DON MARTELLI (VICE PRESIDENT)

People named in this filing

  • SAMUEL ROSARIO (PRESIDENT)
  • DON MARTELLI (VICE PRESIDENT)
  • CRISTINA HERRERA (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Public charity

What it reported doing in 2025

Sport activities and field trip musuem and history for children and low income families for around 180 families

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 73% for direct work, and 27% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 82
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.4%; rating input score 80
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 19.6%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 0.49; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 11.4%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 51% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 40.7% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 29.3% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 80.4% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $56K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.