Fresh Start Foundation

EIN 23-2805137 • 501(c)3 • Lafayette Hill, PA

Profile

Provide a clean and sober environment for individuals without a place to live in the community while receiving substance abuse treatment in a licensed outpatient, intensive outpatient or partial hospitalization program.

620 E Germantown PikeLafayette Hill, PA 19444

www.merakey.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

1.28x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

0.67x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

1.3%

Higher net margin than 42% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

No value available

No filing with officer rows is available for this organization yet.

27%

Faster asset growth than 84% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

-0.3%

Faster revenue growth than 34% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet

Liabilities / Assets97th percentile

Assets

Down

$2,048,765

Down $1,095,699 (-35%) from 2023

Liabilities

Down

$3,256,834

Down $782,403 (-19%) from 2023

Net Assets

Down

-$1,208,069

Down $313,296 (-35%) from 2023

Operations

Liabilities / Revenue79th percentile Net Margin42nd percentile

Revenue

Down

$5,153,482

Down $897,686 (-15%) from 2023

Expenses

Down

$5,466,778

Down $505,902 (-8.5%) from 2023

Net Income

Down

-$313,296

Down $391,784 (-499%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth84th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

Highlighted filing

2024

Assets$2,048,765

Liabilities$3,256,834

Net Assets-$1,208,069

Open 2024 Filing

Operations Trend

Revenue Growth34th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

Highlighted filing

2024

Revenue$5,153,482

Expenses$5,466,778

Net Income-$313,296

Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing

Assets: $2,048,765
Liabilities: $3,256,834
Net assets: -$1,208,069
Revenue: $5,153,482
Expenses: $5,466,778
Net income: -$313,296

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$2.05	$3.26	$1.21	$5.15	$5.47	$0.31
2023Detailed filing. Detailed filing data is available for this year.	$3.14	$4.04	$0.89	$6.05	$5.97	$0.08
2022Detailed filing. Detailed filing data is available for this year.	$2.48	$3.45	$0.97	$6.07	$6.14	$0.08
2021Detailed filing. Detailed filing data is available for this year.	$1.92	$2.81	$0.90	$5.96	$6.13	$0.17
2020Detailed filing. Detailed filing data is available for this year.	$1.31	$2.03	$0.72	$6.06	$5.93	$0.13
2019Detailed filing. Detailed filing data is available for this year.	$1.10	$1.96	$0.86	$5.63	$5.58	$0.05
2018Detailed filing. Detailed filing data is available for this year.	$1.28	$2.19	$0.91	$4.93	$4.96	$0.03
2017Detailed filing. Detailed filing data is available for this year.	$0.97	$1.85	$0.88	$3.02	$3.48	$0.45
2016Detailed filing. Detailed filing data is available for this year.	$1.43	$1.85	$0.42	$2.95	$3.32	$0.37
2015Detailed filing. Detailed filing data is available for this year.	$1.02	$1.08	$0.06	$2.94	$3.00	$0.06
2014Detailed filing. Detailed filing data is available for this year.	$0.51	$0.15	$0.36	$1.71	$1.73	$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.63	$0.25	$0.38		$2.69
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.61	$0.20	$0.41		$2.77
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.73	$0.15	$0.58		$2.57
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.63	$0.08	$0.55		$2.14

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Jul 1, 2023 to Jun 30, 2024
Signed: Jan 13, 2025
Return Version: 2023v6.0
Gross Receipts: $5,153,482

Mission and Program Overview

Mission

Provide clean and sober environment for individuals without an approperiiate place to live in the community while receiving substance abuse treatment in a licensed outpatient, intensive outpatient or partial hospitalization program.

To provide a clean and sober environment for individuals without appropriate places to live.

Balance Sheet Detail

Line	Beginning	End	Change
Assets
Accounts Receivable	$1,200,598	$546,277	▼ $654,321
Land, Buildings, and Equipment, Net	$371,922	$302,856	▼ $69,066
Savings and Temporary Cash Investments	$100,408	$100,165	▼ $243
Prepaid Expenses and Deferred Charges	$17,674	$48,135	▲ $30,461
Total Assets	$3,144,464	$2,048,765	▼ $1,095,699
Other Assets Total	$1,453,862	$1,051,332	▼ $402,530
Liabilities
Other Liabilities	$3,688,111	$2,918,126	▼ $769,985
Accounts Payable and Accrued Expenses	$185,166	$209,948	▲ $24,782
Deferred Revenue	$165,960	$128,760	▼ $37,200
Total Liabilities	$4,039,237	$3,256,834	▼ $782,403
Net Assets / Fund Balance
Net Assets Without Donor Restrictions	$-894,773	$-1,208,069	▼ $313,296
Total Net Assets Fund Balance	$-894,773	$-1,208,069	▼ $313,296
Total Liabilities and Net Assets / Fund Balance	$3,144,464	$2,048,765	▼ $1,095,699

Asset Categories

Asset	Book Value	Depreciation	Basis
Other Land Buildings	$128,760	$355,631	$484,391
Buildings	$168,375	$228,055	$396,430
Equipment	$5,062	$98,332	$103,394
Leasehold Improvements	$659	$1,421	$2,080
Other Assets Org	$1,026,919	-	-

Compensation and Service Providers

Top Officer PayScore unavailable

Employees

Name	Title	Full / Part Time	Other	Total
Dennis Massott	Executive Director	FT	$139,970	$139,970

Board Members and Trustees

Name	Title
Robert Nix Iii Esq	President
Sylvia Purnell	Director
Derrick Yacovelli	Treasurer/secretary/CFO
Malcolm Musgrove	VP/VP, Abh

Revenue and Support

Revenue Composition

Contributions and Grants: $49
Program Service Revenue: $5,142,190
Investment Income: $0
Other Revenue: $11,243
Change in Net Assets: $-313,296

Audited Revenue Reconciliation

Revenue per Audited Statements: $5,153,482
Revenue Not Reported on Financial Statements: $0
Revenue Not Reported on Form 990: $0
Total Revenue per Audited Statements: $5,153,482
Total Revenue per Form 990: $5,153,482

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Salaries, Compensation, and Employee Benefits	$2,739,358
Other Expenses	$2,727,420
Grants and Similar Amounts Paid	$0
Professional Fundraising Fees	$0
Total Fundraising Expense	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Other Salaries and Wages	$2,150,000	-	-	$2,150,000
Occupancy	$776,644	-	-	$776,644
Other Employee Benefits	$390,761	-	-	$390,761
All Other Expenses	$112,051	$80,073	-	$192,124
Payroll Taxes	$190,598	-	-	$190,598
Office Expenses	$140,295	-	-	$140,295
Insurance	$108,001	-	-	$108,001
Other Expenses	$106,623	$556,713	-	$106,623
Depreciation Depletion	$77,484	-	-	$77,484
Travel	$20,931	-	-	$20,931
Fees for Services Accounting	$19,091	-	-	$19,091
Pension Plan Contributions	$7,999	-	-	$7,999
Information Technology	$3,546	-	-	$3,546
Fees for Services Other	$2,162	-	-	$2,162
Fees for Services Legal	$123	-	-	$123
Interest	$120	-	-	$120
Total Functional Expenses	$4,829,992	$636,786	$0	$5,466,778

Audited Expense Reconciliation

Line Item	Amount
Expenses per Audited Statements	$5,466,778
Total Expenses per Audited Statements	$5,466,778
Total Expenses per Form 990	$5,466,778
Expenses Not Reported on Financial Statements	$0
Expenses Not Reported on Form 990	$0

Fundraising, Events, and Gaming

Fundraising activities: No
Gaming activities: No
Professional fundraiser used: No

Fundraising and Gaming Totals

Line Item	Amount
Professional Fundraising Fees	$0

Political and Lobbying Activity

Political campaign activity: No
Lobbying activity: No
Subject to proxy tax: No

Related Organizations and Partnerships

Related Tax-Exempt Organizations

Organization	Location	Activity	Code	Public Charity	Controlled
Lillian Holliday Residence Corp	Lafayette Hill, PA	Low Income Housing	501(c)(3)	Line 10	No
Merakey Allegheny Valley School	Lafayette Hill, PA	Idd Services	501(c)(3)	Line 10	No
Merakey Allos	Lafayette Hill, PA	Bh & Idd Services	501(c)(3)	Line 10	No
Merakey Bucks County	Lafayette Hill, PA	Bh & Idd Services	501(c)(3)	Line 10	No
Merakey Chester County	Lafayette Hill, PA	Bh & Idd Services	501(c)(3)	Line 10	No
Merakey Childrens Services	Lafayette Hill, PA	CHILDREN'S BH & EARLY INTERVENTION	501(c)(3)	Line 10	No
Merakey Delaware County	Lafayette Hill, PA	Bh & Idd Services	501(c)(3)	Line 10	No
Merakey Foundation	Lafayette Hill, PA	Fundraising	501(c)(3)	Line 7	No
Merakey Idd Philadelphia	Lafayette Hill, PA	Idd Services	501(c)(3)	Line 10	No
Merakey Maryland	Lafayette Hill, PA	Foster Care Services	501(c)(3)	Line 10	No
Merakey Midwest	Lafayette Hill, PA	Bh & Idd Services	501(c)(3)	-	No
Merakey Montgomery County	Lafayette Hill, PA	Bh & Idd Services	501(c)(3)	Line 10	No
Merakey New Jersey	Lafayette Hill, PA	Bh & Idd Services	501(c)(3)	Line 10	No
Merakey Parkside Recovery	Lafayette Hill, PA	Substance Abuse Rehabilitaion	501(c)(3)	Line 10	No
Merakey Pennsylvania	Lafayette Hill, PA	Autism, Bh & Idd Services	501(c)(3)	Line 10	No
Merakey Philadlephia	Lafayette Hill, PA	Autism, Bh & Idd Services	501(c)(3)	Line 10	No
Merakey Total Health	Lafayette Hill, PA	Federally Qualified Health Center	501(c)(3)	Line 10	No
Merakey USA	Lafayette Hill, PA	Support Services	501(c)(3)	Line 10	No
Merakey Woodhaven	Lafayette Hill, PA	Idd Services	501(c)(3)	Line 10	No
Merakey Youth Services Inc	Lafayette Hill, PA	Juvenile Justice	501(c)(3)	Line 10	No
Nhs Ii Properties LLC	Lafayette Hill, PA	Holds Title to Properties	501(c)(2)	Line 10	No
Nhs Stevens Center	Lafayette Hill, PA	Idd Services	501(c)(3)	Line 10	No
Nhs Stevens Housing Corp	Lafayette Hill, PA	Low Income Housing	501(c)(3)	Line 10	No
Northwestern Properties Corp	Lafayette Hill, PA	Holds Title to Properties	501(c)(2)	Line 10	No
Small Hands Big Hearts Pediatric Therapy	Lafayette Hill, PA	Pediatric Therapy	501(c)(3)	-	No
Tri Valley Care Inc	Lafayette Hill, PA	Bh & Idd Services	501(c)(3)	Line 10	No

Related Partnerships and Joint Ventures

Organization	Location	Activity	Income	Assets	Ownership	Managing Partner
Sentry Management Services	Lafayette Hill, PA	Real Estate Holdings	-	-	-	No

Debt and Bond Financing

Other Reported Liabilities

Liability	Amount
Due to Affiliates	$1,873,542
Right of Use	$1,026,919
Due to Funding Source	$17,665

Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant: No
Annual disclosure for covered persons: Yes
Audit committee: Yes
Business relationship with 35% controlled entity: No
Business relationship with family members: No
Business relationship with organization members: No
Material changes to governing documents: No
Compensation from other sources disclosed: No
CEO compensation reviewed: No
Other officer compensation reviewed: No
Conflict-of-interest policy: Yes
Audited financial statements prepared: Yes
Key decisions subject to board approval: No
Management duties delegated: No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Form 990 was prepared by the organization's tax manager and reviewed by an external tax advisor. Comments and the 990 were reviewed by senior management. The form 990 was then sent to each board member for review prior to filing with the internal revenue service.”

Form 990, Part VI, Section B, Line 12C

“An annual questionnaire is sent to and completed by each director, officer and key employee. Any board member with a conflict of interest is required to recuse himself/herself from any discussions, negotiations, deliberations or decision making involving the transaction causing the conflict. All conflicts of interest involving directors, officers and key employees are reviewed by general counsel. The conflict of interest policy is monitored by the organization's office of quality and compliance and any potential conflicts are investigated immediately. Any disclosed relationships are communicated to the corporate controller for purpose of the audit, completing form 990 and for any possible internal control issues that may take place due to the conflict.”

Form 990, Part VI, Section B, Line 15

“An integral part of the organization's executive retention strategy is maintaining a comprehensive, competitive compensation program for key leadership personnel. To ensure that its program and practices are meeting this objective, the compensation committee of the merakey usa board of directors engaged a consultant to review the program structure, current pay and reward levels and related administrative practices. Specifically, the consultants were asked to identify and report on current executive compensation levels and practices and programming trends among mission similar organizations of like size and operational scope, assess current merakey usa executive pay levels and practices in light of prevailing industry norms and, in light of continuing irs and sponsoring agency scrutiny of executive pay levels and practices in tax-exempt organizations to determine reasonableness of executive pay under irc section 4958 guidelines. The compensation committee used this information to approve the compensation of the organization's chief executive officer and chief financial officer and determine the compensation of other key employees.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy and audited financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name: Fresh Start Foundation
EIN: 23-2805137
Phone: 6102604600
Address: 620 E GERMANTOWN PIKE, LAFAYETTE HILL, PA 19444

Signing Officer

Name: Derrick Yacovelli
Title: CFO
Phone: 6102604600
Signed: 2025-01-13
Discuss with paid preparer: No

Organization Details

Principal Officer: Derrick Yacovelli
Formed: 1995
Legal Domicile: Pa
Voting Board Members: 5
Independent Board Members: 2
Employees: 101
Volunteers: 0

Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 1A

“Merakey usa uses a cash management system that issues all forms 1099 through the parent organization for all subsidiaries.”

Financial Statement Notes

PART X, LINE 2:

“Fresh start foundation follows guidance that clarifies the accounting for uncertainty in tax positions taken or expected to be taken in a tax return, including issues relating to financial statement recognition and measurement. This guidance provides that the tax effects from an uncertain tax position can only be recognized in the financial statements if the position is "more-likely-than-not" to be sustained if the position were to be challenged by a taxing authority. The assessment of the tax position is based solely on the technical merits of the position, without regard to the likelihood that the tax position may be challenged. Fresh start foundation is exempt from federal income tax under irc section 501(c)(3), though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the code. Fresh start foundation has processes presently in place to ensure the maintenance of its tax exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; and to identify and evalute other matters that may be considered tax positions. Fresh start foundation has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements.”

Raw XML AppendixShowing 400 of 902 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc	0	FRESH START HOUSING AND SUPPORTIVE SERVICE PROGRAMS ARE FOR VETERANS AND INDIVIDUALS WITH A HISTORY OF HOMELESSNESS, ADDICTION, AND/OR VARYING DEGREES OF BEHAVIORAL HEALTH CHALLENGES. WE HAVE 6 RECOVERY HOUSES AND 2 VETERANS PROGRAMS IN THE CITY OF PHILADELPHIA THAT ARE DESIGNED TO ENSURE OUR RESIDENTS HAVE SAFE AND SUPPORTIVE HOUSING, AND WE HELP CONNECT THEM WITH RESOURCES TO ADDRESS THEIR PHSYCIAL AND MENTAL HEALTH NEEDS, INCOME, AND FUTURE HOUISING PLANS. IN FY24: - OUR VETERANS HEALTHCARE FOR HOMELESS VETERANS (HCHV) PROGRAM DISCHARGED 63% OF OUR VETERANS TO PERMANENT HOUSING. THIS PROGRAM WAS AWARDED A NEW 1-YEAR CONTRACT TO CONTINUE ITS SERVICES DUE TO OUR SUCCESS. - OUR VETERANS GRANT AND PER DIEM (GPD) PROGRAM DISCHARGED 64% OF OUR VETERANS TO PERMANENT HOUSING. THIS PROGRAM WAS AWARDED A NEW 3-YEAR GRANT TO CONTINUE ITS SERVICES DUE TO OUR SUCCESS. - THE RESIDENTS THAT LIVE IN OUR RECOVERY HOUSES, WHICH ARE FUNDED BY PHILADELPHIA'S OFFICE OF ADDICTION SERVICES (OAS) TESTED NEGATIVE FOR DRUGS AND/OR ALCOHOL IN 75% OF THEIR LAB TESTS. THESE PROGRAMS WERE AWARDED A NEW 1-YEAR CONTRACT TO CONTINUE ITS SERVICES DUE TO OUR SUCCESS.
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt	0	10296
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt	0	56050
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt	0	5940929
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt	0	6047215
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt	0	29163879
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt	0	13319
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt	0	10821
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt	0	10371
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt	0	10296
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt	0	56050
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt	0	1784
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt	0	4701
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt	0	3966
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt	0	6049085
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt	0	29294955
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt	0	98332
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt	0	103394
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IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt	0	2080
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt	1	1026919
IRS990ScheduleD/OtherAssetsOrgGrp/Desc	0	SECURITY DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc	1	RIGHT OF USE
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt	1	17665
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt	2	1026919
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc	0	DUE TO AFFILIATES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc	1	DUE TO FUNDING SOURCE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc	2	RIGHT OF USE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt	0	FRESH START FOUNDATION FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. FRESH START FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER IRC SECTION 501(C)(3), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. FRESH START FOUNDATION HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUTE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. FRESH START FOUNDATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc	0	PART X, LINE 2:
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt	1	0
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt	0	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt	1	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt	0	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt	1	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt	0	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt	1	0
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt	1	30729
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt	0	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt	1	0
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt	1	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm	0	DERRICK YACOVELLI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm	1	MALCOLM MUSGROVE
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt	1	VP/VP, ABH
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt	1	0
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt	0	775262
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt	1	337698
IRS990ScheduleJ/SeverancePaymentInd	0	0
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt	0	THIS ORGANIZATION DOES NOT DIRECTLY PAY ITS OFFICERS AND DIRECTORS. ALL COMPENSATION TO THE OFFICERS AND DIRECTORS REPORTED ON PART VII OF THE FORM 990 WAS PAID BY A RELATED ORGANIZATION, MERAKEY USA. MERAKEY USA UNDERTAKES A THOROUGH PROCESS TO ENSURE THAT THE EXECUTIVE COMPENSATION IT PAYS TO ITS TOP MANAGEMENT OFFICIALS IS REASONABLE GIVEN THE MARKET IN WHICH THE ORGANIZATION OPERATES. MERAKEY USA CHECKS THE FOLLOWING BOXES FOR SCHEDULE J, PART I, QUESTION 3 ON ITS FORM 990: COMPENSATION COMMITTEE INDEPENDENT COMPENSATION CONSULTANT FORM 990 OF OTHER ORGANIZATIONS WRITTEN EMPLOYMENT CONTRACT COMPENSATION SURVEY OR STUDY APPROVAL BY THE BOARD OF COMPENSATION COMMITTEE
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt	1	THE FOLLOWING OFFICER PARTICIPATED IN A 457(F) NONQUALIFIED RETIREMENT PLAN IN FY2024: DERRICK YACOVELLI - $121,250
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc	0	PART I, LINE 3
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc	1	PART I, LINE 4B
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd	0	1
IRS990/ScheduleORequiredInd	0	1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	MERAKEY USA USES A CASH MANAGEMENT SYSTEM THAT ISSUES ALL FORMS 1099 THROUGH THE PARENT ORGANIZATION FOR ALL SUBSIDIARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	FORM 990 WAS PREPARED BY THE ORGANIZATION'S TAX MANAGER AND REVIEWED BY AN EXTERNAL TAX ADVISOR. COMMENTS AND THE 990 WERE REVIEWED BY SENIOR MANAGEMENT. THE FORM 990 WAS THEN SENT TO EACH BOARD MEMBER FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	AN ANNUAL QUESTIONNAIRE IS SENT TO AND COMPLETED BY EACH DIRECTOR, OFFICER AND KEY EMPLOYEE. ANY BOARD MEMBER WITH A CONFLICT OF INTEREST IS REQUIRED TO RECUSE HIMSELF/HERSELF FROM ANY DISCUSSIONS, NEGOTIATIONS, DELIBERATIONS OR DECISION MAKING INVOLVING THE TRANSACTION CAUSING THE CONFLICT. ALL CONFLICTS OF INTEREST INVOLVING DIRECTORS, OFFICERS AND KEY EMPLOYEES ARE REVIEWED BY GENERAL COUNSEL. THE CONFLICT OF INTEREST POLICY IS MONITORED BY THE ORGANIZATION'S OFFICE OF QUALITY AND COMPLIANCE AND ANY POTENTIAL CONFLICTS ARE INVESTIGATED IMMEDIATELY. ANY DISCLOSED RELATIONSHIPS ARE COMMUNICATED TO THE CORPORATE CONTROLLER FOR PURPOSE OF THE AUDIT, COMPLETING FORM 990 AND FOR ANY POSSIBLE INTERNAL CONTROL ISSUES THAT MAY TAKE PLACE DUE TO THE CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	AN INTEGRAL PART OF THE ORGANIZATION'S EXECUTIVE RETENTION STRATEGY IS MAINTAINING A COMPREHENSIVE, COMPETITIVE COMPENSATION PROGRAM FOR KEY LEADERSHIP PERSONNEL. TO ENSURE THAT ITS PROGRAM AND PRACTICES ARE MEETING THIS OBJECTIVE, THE COMPENSATION COMMITTEE OF THE MERAKEY USA BOARD OF DIRECTORS ENGAGED A CONSULTANT TO REVIEW THE PROGRAM STRUCTURE, CURRENT PAY AND REWARD LEVELS AND RELATED ADMINISTRATIVE PRACTICES. SPECIFICALLY, THE CONSULTANTS WERE ASKED TO IDENTIFY AND REPORT ON CURRENT EXECUTIVE COMPENSATION LEVELS AND PRACTICES AND PROGRAMMING TRENDS AMONG MISSION SIMILAR ORGANIZATIONS OF LIKE SIZE AND OPERATIONAL SCOPE, ASSESS CURRENT MERAKEY USA EXECUTIVE PAY LEVELS AND PRACTICES IN LIGHT OF PREVAILING INDUSTRY NORMS AND, IN LIGHT OF CONTINUING IRS AND SPONSORING AGENCY SCRUTINY OF EXECUTIVE PAY LEVELS AND PRACTICES IN TAX-EXEMPT ORGANIZATIONS TO DETERMINE REASONABLENESS OF EXECUTIVE PAY UNDER IRC SECTION 4958 GUIDELINES. THE COMPENSATION COMMITTEE USED THIS INFORMATION TO APPROVE THE COMPENSATION OF THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER AND DETERMINE THE COMPENSATION OF OTHER KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990, PART V, LINE 1A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990, PART VI, SECTION B, LINE 15

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