Civic Intelligence

Fresh Start Foundation

990 • Fiscal year 2014 • EIN 23-2805137

Jul 01, 2013 to Jun 30, 2014 • Filed on May 14, 2015

620 Germantown Pike19444

(610) 238-4403

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

68th percentile

0.30x

Higher debt load relative to assets than 68% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

46th percentile

0.09x

Higher debt load relative to revenue than 46% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

36th percentile

-1.2%

Higher net margin than 36% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

78th percentile

$122,588

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

6th percentile

-19%

Faster asset growth than 6% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$509,006

Down $118,607 (-19%) from 2013

Net Assets

Down

$357,190

Down $20,174 (-5.3%) from 2013

Liabilities

Down

$151,816

Down $98,433 (-39%) from 2013

Revenue

$1,711,027

No earlier filing loaded for comparison.

Expenses

Down

$1,731,201

Down $963,657 (-36%) from 2013

Net Income

-$20,174

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $628,933Liabilities 2010: $76,546Net Assets 2010: $552,3872010Assets 2011: $731,759Liabilities 2011: $154,062Net Assets 2011: $577,6972011Assets 2012: $607,695Liabilities 2012: $195,840Net Assets 2012: $411,8552012Assets 2013: $627,613Liabilities 2013: $250,249Net Assets 2013: $377,3642013Assets 2014: $509,006Liabilities 2014: $151,816Net Assets 2014: $357,1902014Assets 2015: $1,020,110Liabilities 2015: $1,078,270Net Assets 2015: -$58,1602015Assets 2016: $1,425,643Liabilities 2016: $1,850,194Net Assets 2016: -$424,5512016Assets 2017: $968,711Liabilities 2017: $1,845,118Net Assets 2017: -$876,4072017Assets 2018: $1,280,388Liabilities 2018: $2,185,649Net Assets 2018: -$905,2612018Assets 2019: $1,102,763Liabilities 2019: $1,958,640Net Assets 2019: -$855,8772019Assets 2020: $1,310,099Liabilities 2020: $2,032,924Net Assets 2020: -$722,8252020Assets 2021: $1,917,109Liabilities 2021: $2,812,310Net Assets 2021: -$895,2012021Assets 2022: $2,477,058Liabilities 2022: $3,450,319Net Assets 2022: -$973,2612022Assets 2023: $3,144,464Liabilities 2023: $4,039,237Net Assets 2023: -$894,7732023Assets 2024: $2,048,765Liabilities 2024: $3,256,834Net Assets 2024: -$1,208,0692024

Highlighted filing

2014

Assets$509,006
Liabilities$151,816
Net Assets$357,190

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,137,2562010Expenses 2011: $2,567,5102011Expenses 2012: $2,769,3412012Expenses 2013: $2,694,8582013Revenue 2014: $1,711,027Expenses 2014: $1,731,201Net Income 2014: -$20,1742014Revenue 2015: $2,939,721Expenses 2015: $2,997,880Net Income 2015: -$58,1592015Revenue 2016: $2,948,893Expenses 2016: $3,315,284Net Income 2016: -$366,3912016Revenue 2017: $3,023,344Expenses 2017: $3,475,200Net Income 2017: -$451,8562017Revenue 2018: $4,934,079Expenses 2018: $4,962,933Net Income 2018: -$28,8542018Revenue 2019: $5,628,257Expenses 2019: $5,578,873Net Income 2019: $49,3842019Revenue 2020: $6,063,347Expenses 2020: $5,930,295Net Income 2020: $133,0522020Revenue 2021: $5,960,246Expenses 2021: $6,132,622Net Income 2021: -$172,3762021Revenue 2022: $6,066,712Expenses 2022: $6,144,772Net Income 2022: -$78,0602022Revenue 2023: $6,051,168Expenses 2023: $5,972,680Net Income 2023: $78,4882023Revenue 2024: $5,153,482Expenses 2024: $5,466,778Net Income 2024: -$313,2962024

Highlighted filing

2014

Revenue$1,711,027
Expenses$1,731,201
Net Income-$20,174
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 14, 2015
Return Version
2013v4.0
Gross Receipts
$1,711,027
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.

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$270,437$133,815▼ $136,622
Cash and Non-Interest-Bearing Accounts$104,781$78,360▼ $26,421
Land, Buildings, and Equipment, Net$248,030$71,312▼ $176,718
Prepaid Expenses and Deferred Charges$4,365--
Total Assets$627,613$509,006▼ $118,607
Other Assets Total$0$225,519▲ $225,519
Liabilities
Mortgage Notes Payable Secured by Investment Property$163,690$80,572▼ $83,118
Accounts Payable and Accrued Expenses$86,559$70,591▼ $15,968
Other Liabilities$0$653▲ $653
Total Liabilities$250,249$151,816▼ $98,433
Net Assets / Fund Balance
Unrestricted Net Assets$377,364$357,190▼ $20,174
Total Net Assets Fund Balance$377,364$357,190▼ $20,174
Total Liabilities and Net Assets / Fund Balance$627,613$509,006▼ $118,607

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$40,523$75,815$116,338
Leasehold Improvements$30,789-$30,789
Other Assets Org$225,519--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeffrey PitnerExecutive DirectorFT$110,000$12,588$122,588
Rich DimeoCFOFT-$115,145$115,145
Carlo J LiberatiDirector of OperationsFT$75,255$10,512$85,767
Revenue and Support

Revenue Composition

Contributions and Grants
$1,607,993
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$103,034
Change in Net Assets
$-20,174
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,198,539
Other Expenses$532,662
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$919,698--$919,698
Other Employee Benefits$192,225--$192,225
Occupancy$173,942--$173,942
Payroll Taxes$83,154--$83,154
Insurance$59,914--$59,914
Fees for Services Accounting-$29,000-$29,000
Office Expenses$25,484--$25,484
Depreciation Depletion$20,608--$20,608
Interest$5,972--$5,972
Conferences and Meetings$4,007--$4,007
Other Expenses$3,762--$3,762
All Other Expenses$3,574--$3,574
Pension Plan Contributions$3,462--$3,462
Travel$3,177--$3,177
Advertising$1,100--$1,100
Total Functional Expenses$1,702,201$29,000$0$1,731,201
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes$653
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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 11

Form 990 was available to the board members prior to filing.

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

Management requests knowledge of any conflicts at each monthly meeting.

Form 990, Part VI, Section C, Line 19

Governing documents, financial statement and conflict of interest policy is available to the public upon request.

Filing and Contact Details

Filer

EIN
23-2805137
Phone
6102384403

Signing Officer

Name
Derrick Yacovelli
Title
CFO
Phone
6102604600
Signed
2015-05-14

Organization Details

Principal Officer
Joseph Martz
Formed
1995
Legal Domicile
Pa
Voting Board Members
3
Independent Board Members
3
Employees
70
Volunteers
0
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

A tax position is recognized or derecognized by fresh start foundation based on a "more likely than not" threshhold. This applies to positions taken or expected to be taken in a tax return. Fresh start foundation does not believe its financial statements include any material uncertain tax positions.

Raw XML Appendix357 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0A TAX POSITION IS RECOGNIZED OR DERECOGNIZED BY FRESH START FOUNDATION BASED ON A "MORE LIKELY THAN NOT" THRESHHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FRESH START FOUNDATION DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE ANY MATERIAL UNCERTAIN TAX POSITIONS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 WAS AVAILABLE TO THE BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT REQUESTS KNOWLEDGE OF ANY CONFLICTS AT EACH MONTHLY MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, FINANCIAL STATEMENT AND CONFLICT OF INTEREST POLICY IS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
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IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/EIN0900151464
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd00
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PredominantIncomeTypeTxt0UNRELATED
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt0REAL ESTATE RENTAL
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine10WALL REAL ESTATE MANAGEMENT ASSOCIATES LP
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine103023 FRANKFORD AVE
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/City0PHILADELPHIA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/State0PA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCode019134
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0627613
IRS990/TotalAssetsEOYAmt0509006
IRS990/TotalAssetsGrp/BOYAmt0627613
IRS990/TotalAssetsGrp/EOYAmt0509006
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01607993
IRS990/TotalEmployeeCnt070
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt029000
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01702201
IRS990/TotalFunctionalExpensesGrp/TotalAmt01731201
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0250249
IRS990/TotalLiabilitiesEOYAmt0151816
IRS990/TotalLiabilitiesGrp/BOYAmt0250249
IRS990/TotalLiabilitiesGrp/EOYAmt0151816
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0377364
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0357190
IRS990/TotalOtherCompensationAmt053799
IRS990/TotalProgramServiceExpensesAmt01702201
IRS990/TotalReportableCompFromOrgAmt0185255
IRS990/TotalRevenueGrp/ExclusionAmt0103034
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01711027
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0627613
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0509006
IRS990/TotReportableCompRltdOrgAmt084446
IRS990/TravelGrp/ProgramServicesAmt03177
IRS990/TravelGrp/TotalAmt03177
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0377364
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0357190
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10620 GERMANTOWN PIKE
IRS990/USAddress/City0LAFAYETTE HILL
IRS990/USAddress/State0PA
IRS990/USAddress/ZIPCode019444
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0NHSONLINE.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DERRICK YACOVELLI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum06102604600
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine10FRESH START FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0FRES
ReturnHeader/Filer/EIN0232805137
ReturnHeader/Filer/PhoneNum06102384403
ReturnHeader/Filer/USAddress/AddressLine10620 GERMANTOWN PIKE
ReturnHeader/Filer/USAddress/City0LAFAYETTE HILL
ReturnHeader/Filer/USAddress/State0PA
ReturnHeader/Filer/USAddress/ZIPCode019444
ReturnHeader/ReturnTs02015-05-14T12:47:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet 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