Civic Intelligence

Daystar Center for Spiritual Recovery

990 • Fiscal year 2019 • EIN 25-1799817

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 24, 2020

PO Box 60574Harrisburg, PA 17106

(717) 230-9898

Siviq Scores

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

Liabilities / Assets

50th percentile

0.08x

Higher debt load relative to assets than 50% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

44th percentile

0.06x

Higher debt load relative to revenue than 44% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

64th percentile

9.1%

Higher net margin than 64% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

79th percentile

$130,678

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 12.3% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

71st percentile

13%

Faster asset growth than 71% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

37th percentile

-0.8%

Faster revenue growth than 37% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$830,252

Up $93,969 (+13%) from 2018

Net Assets

Up

$761,349

Up $96,649 (+15%) from 2018

Liabilities

Down

$68,903

Down $2,680 (-3.7%) from 2018

Revenue

Down

$1,063,770

Down $9,102 (-0.8%) from 2018

Expenses

Up

$967,228

Up $19,080 (+2.0%) from 2018

Net Income

Down

$96,542

Down $28,182 (-23%) from 2018

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2017: $633,311Liabilities 2017: $93,187Net Assets 2017: $540,1242017Assets 2018: $736,283Liabilities 2018: $71,583Net Assets 2018: $664,7002018Assets 2019: $830,252Liabilities 2019: $68,903Net Assets 2019: $761,3492019Assets 2020: $1,009,961Liabilities 2020: $66,281Net Assets 2020: $943,6802020Assets 2021: $1,713,260Liabilities 2021: $437,090Net Assets 2021: $1,276,1702021Assets 2022: $2,242,540Liabilities 2022: $669,988Net Assets 2022: $1,572,5522022Assets 2023: $2,407,302Liabilities 2023: $640,767Net Assets 2023: $1,766,5352023Assets 2024: $2,621,277Liabilities 2024: $603,220Net Assets 2024: $2,018,0572024

Highlighted filing

2019

Assets$830,252
Liabilities$68,903
Net Assets$761,349

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0Revenue 2017: $999,064Expenses 2017: $825,120Net Income 2017: $173,9442017Revenue 2018: $1,072,872Expenses 2018: $948,148Net Income 2018: $124,7242018Revenue 2019: $1,063,770Expenses 2019: $967,228Net Income 2019: $96,5422019Revenue 2020: $1,144,390Expenses 2020: $962,177Net Income 2020: $182,2132020Revenue 2021: $1,424,090Expenses 2021: $1,091,617Net Income 2021: $332,4732021Revenue 2022: $1,589,465Expenses 2022: $1,292,705Net Income 2022: $296,7602022Revenue 2023: $1,567,976Expenses 2023: $1,374,166Net Income 2023: $193,8102023Revenue 2024: $1,740,068Expenses 2024: $1,488,734Net Income 2024: $251,3342024

Highlighted filing

2019

Revenue$1,063,770
Expenses$967,228
Net Income$96,542
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 24, 2020
Return Version
2019v5.0
Gross Receipts
$1,063,770
Mission and Program Overview

Mission

To serve individuals and families through a community-based holistic residential treatment approach for those suffering from substance use. Recovery is accomplished through evidence-based counseling, case management, spiritual guidance, compassionate support, education and practice of daily life skills.

Serving individuals and families through a community-based holistic, residential treatment approach for those recovering from substance use disorders. Treatment is accomplished through evidence-based counseling, case management, spiritual guidance, compassionate support, education and practice of daily life skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$325,561$387,944▲ $62,383
Land, Buildings, and Equipment, Net$354,450$383,602▲ $29,152
Investments Other Securities$54,964$57,196▲ $2,232
Investments in Publicly Traded Securities$1,308$1,510▲ $202
Total Assets$736,283$830,252▲ $93,969
Liabilities
Other Liabilities$71,583$68,903▼ $2,680
Total Liabilities$71,583$68,903▼ $2,680
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$664,700$761,349▲ $96,649
Total Net Assets Fund Balance$664,700$761,349▲ $96,649
Total Liabilities and Net Assets / Fund Balance$736,283$830,252▲ $93,969

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$320,314$138,780$459,094
Other Land Buildings$42,084$4,778$46,862
Land$21,000-$21,000
Equipment$204$12,200$12,404
Other Securities$57,196--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Fern WilcoxExecutive DiFT$95,218$35,460$130,678

Board Members and Trustees

NameTitle
Dr Scott BarnesPresident
Doug YoheBoard Member
Harve TannenbaumBoard Member
Jeff SeltzerBoard Member
Josh WargoBoard Member
Scott DundoreBoard Member
Samantha BiseSecretary
Howard CrawfordTreasurer
Anthony RadaVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$26,885
Program Service Revenue
$1,033,729
Investment Income
$2,530
Other Revenue
$626
All Other Contributions
$26,885
Change in Net Assets
$96,542

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,063,751
Revenue Not Reported on Financial Statements
$19
Revenue Not Reported on Form 990
$107
Total Revenue per Audited Statements
$1,063,858
Total Revenue per Form 990
$1,063,770
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$749,221
Other Expenses$218,007
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$373,378$81,960-$455,338
Current Officers, Directors, Trustees, and Key Employees$105,738$24,940-$130,678
Other Employee Benefits$83,726$23,616-$107,342
Occupancy$70,200$5,624-$75,824
Payroll Taxes$45,808$10,055-$55,863
Insurance$25,705$4,536-$30,241
Fees for Services Accounting$7,696$18,840-$26,536
Depreciation Depletion$17,709--$17,709
Office Expenses$10,425$3,945-$14,370
Travel$5,009--$5,009
Fees for Services Legal$4,040--$4,040
Interest$3,352--$3,352
Conferences and Meetings$444$98-$542
Advertising$525--$525
Other Expenses$37$394-$37
Fees for Service Investment Mgmnt Fees$19--$19
Total Functional Expenses$791,926$175,302$0$967,228

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$967,228
Expenses per Audited Statements$967,209
Total Expenses per Audited Statements$967,209
Expenses Not Reported on Financial Statements$19
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$510
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
Loan for Property Purchase & Improve$68,263
Payroll Liabilities$640
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Harve tannenbaum kate tannenbaum board member finance dir. Married

Form 990, Page 6, Part VI, Line 6

Any person or organization making a grant to the corporation or a donation or gift of money, time or material within the last 12 months since the last annual meeting shall be considered a member in good standing of the corporation.

Form 990, Page 6, Part VI, Line 7A

The annual meeting of the membership for the corporation shall be held in the month of april of each year for the purpose of the election of corporate officers and directors and the reviewing of the annual report.

Form 990, Page 6, Part VI, Line 11B

The 990 is reviewed by the executive committee of the board of directors.

Form 990, Page 6, Part VI, Line 12C

A review is performed annually.

Form 990, Page 6, Part VI, Line 15A

Annual reviews for all staff are performed in the month of june. Comparable positions are reviewed by using the department of drug and alcohol website to ascertain compensation. The executive committee reviews all proposed salaries.

Form 990, Page 6, Part VI, Line 15B

Annual reviews of all staff are performed in the month of june. Comparable positions are reviewed by using the department of drug and alcohol website to ascertain compensation. The executive committee reviews all proposed salaries.

Form 990, Page 6, Part VI, Line 19

All documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Daystar Center for
EIN
25-1799817
Phone
7172309898
Address
PO BOX 60574, HARRISBURG, PA 17106

Signing Officer

Name
Kate Tannenbaum
Title
Admin & Fin Director
Phone
7172309898
Signed
2020-06-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Fern Wilcox
Formed
1996
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
23

Preparer

Firm
Hamilton & Musser Pc Cpas
Address
176 CUMBERLAND PARKWAY, MECHANICSBURG, PA 17055
Preparer
William P Ashman CPA
Phone
7176973888
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Serving individuals and families through a community-based holistic, residential treatment approach for those recovering from substance use disorders. Treatment is accomplished through evidence-based counseling, case management, spiritual guidance, compassionate support, education and practice of daily life skills.

Financial Statement Notes

Schedule D, Page 3, Part X

Management evaluated the tax positions taken and concluded that the center had taken no uncertain tax positions that require recognition or disclosure in the financial statements. With few exceptions, the center is no longer subject to income tax examinations by the u.s. Federal, state or local tax authorities for years before december 31, 2016 .

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT EVALUATED THE TAX POSITIONS TAKEN AND CONCLUDED THAT THE CENTER HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE CENTER IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE DECEMBER 31, 2016 .
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SERVING INDIVIDUALS AND FAMILIES THROUGH A COMMUNITY-BASED HOLISTIC, RESIDENTIAL TREATMENT APPROACH FOR THOSE RECOVERING FROM SUBSTANCE USE DISORDERS. TREATMENT IS ACCOMPLISHED THROUGH EVIDENCE-BASED COUNSELING, CASE MANAGEMENT, SPIRITUAL GUIDANCE, COMPASSIONATE SUPPORT, EDUCATION AND PRACTICE OF DAILY LIFE SKILLS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1HARVE TANNENBAUM KATE TANNENBAUM BOARD MEMBER FINANCE DIR. MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY PERSON OR ORGANIZATION MAKING A GRANT TO THE CORPORATION OR A DONATION OR GIFT OF MONEY, TIME OR MATERIAL WITHIN THE LAST 12 MONTHS SINCE THE LAST ANNUAL MEETING SHALL BE CONSIDERED A MEMBER IN GOOD STANDING OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ANNUAL MEETING OF THE MEMBERSHIP FOR THE CORPORATION SHALL BE HELD IN THE MONTH OF APRIL OF EACH YEAR FOR THE PURPOSE OF THE ELECTION OF CORPORATE OFFICERS AND DIRECTORS AND THE REVIEWING OF THE ANNUAL REPORT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 990 IS REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A REVIEW IS PERFORMED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ANNUAL REVIEWS FOR ALL STAFF ARE PERFORMED IN THE MONTH OF JUNE. COMPARABLE POSITIONS ARE REVIEWED BY USING THE DEPARTMENT OF DRUG AND ALCOHOL WEBSITE TO ASCERTAIN COMPENSATION. THE EXECUTIVE COMMITTEE REVIEWS ALL PROPOSED SALARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ANNUAL REVIEWS OF ALL STAFF ARE PERFORMED IN THE MONTH OF JUNE. COMPARABLE POSITIONS ARE REVIEWED BY USING THE DEPARTMENT OF DRUG AND ALCOHOL WEBSITE TO ASCERTAIN COMPENSATION. THE EXECUTIVE COMMITTEE REVIEWS ALL PROPOSED SALARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ALL DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B

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