Civic Intelligence

Daystar for Medically Fragile Children D/B/A Daystar Kids

EIN 26-3275794 • 501(c)3 • Rochester, NY

Profile

Daystar kids promotes the health care, therapeutic, educational, and social goals for children whose development is disrupted by hospitalization and/or treatment for their complex health care conditions.

700 Lac DE Ville BoulevardRochester, NY 14618

www.daystarkids.org

Siviq Scores

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

Liabilities / Assets

20th percentile

0.05x

Higher debt load relative to assets than 20% of similar nonprofits.

NTEE P • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

22nd percentile

0.09x

Higher debt load relative to revenue than 22% of similar nonprofits.

NTEE P • $10M-$25M nonprofits • Source year 2024

Net Margin

94th percentile

62%

Higher net margin than 94% of similar nonprofits.

NTEE P • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

41st percentile

$183,803

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

NTEE P • $10M-$25M nonprofits • Source year 2024

Asset Growth

95th percentile

62%

Faster asset growth than 95% of similar nonprofits.

NTEE P • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

92nd percentile

118%

Faster revenue growth than 92% of similar nonprofits.

NTEE P • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$17,434,174

Up $6,656,612 (+62%) from 2023

Liabilities

Down

$892,756

Down $148,497 (-14%) from 2023

Net Assets

Up

$16,541,418

Up $6,805,109 (+70%) from 2023

Revenue

Up

$10,436,251

Up $5,656,141 (+118%) from 2023

Expenses

Down

$4,001,537

Down $81,052 (-2.0%) from 2023

Net Income

Up

$6,434,714

Up $5,737,193 (+823%) from 2023

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2017: $2,623,570Liabilities 2017: $998,997Net Assets 2017: $1,624,5732017Assets 2018: $2,684,414Liabilities 2018: $837,942Net Assets 2018: $1,846,4722018Assets 2019: $2,820,662Liabilities 2019: $831,299Net Assets 2019: $1,989,3632019Assets 2020: $2,873,248Liabilities 2020: $705,534Net Assets 2020: $2,167,7142020Assets 2021: $9,502,625Liabilities 2021: $1,221,290Net Assets 2021: $8,281,3352021Assets 2022: $9,448,171Liabilities 2022: $1,130,307Net Assets 2022: $8,317,8642022Assets 2023: $10,777,562Liabilities 2023: $1,041,253Net Assets 2023: $9,736,3092023Assets 2024: $17,434,174Liabilities 2024: $892,756Net Assets 2024: $16,541,4182024

Highlighted filing

2024

Assets$17,434,174
Liabilities$892,756
Net Assets$16,541,418

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2017: $1,539,926Expenses 2017: $1,593,689Net Income 2017: -$53,7632017Revenue 2018: $2,179,002Expenses 2018: $1,957,103Net Income 2018: $221,8992018Revenue 2019: $2,417,214Expenses 2019: $2,274,323Net Income 2019: $142,8912019Revenue 2020: $2,096,639Expenses 2020: $1,918,288Net Income 2020: $178,3512020Revenue 2021: $8,458,982Expenses 2021: $2,587,120Net Income 2021: $5,871,8622021Revenue 2022: $4,401,041Expenses 2022: $3,356,452Net Income 2022: $1,044,5892022Revenue 2023: $4,780,110Expenses 2023: $4,082,589Net Income 2023: $697,5212023Revenue 2024: $10,436,251Expenses 2024: $4,001,537Net Income 2024: $6,434,7142024

Highlighted filing

2024

Revenue$10,436,251
Expenses$4,001,537
Net Income$6,434,714

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$10,510,768
Mission and Program Overview

Mission

Daystar's unique pediatric day-respite center programs offer regular enrichment opportunities for children in a safe and stimulating learning environment. Daystar is the only program of its kind in new york state, and enjoys close partnerships with the community's pediatric providers at golisano children's hospital, monroe county early intervention program, monroe county department of children and family services, and many other valued community partners. Daystar is licensed and governed by new york state office for people with developmental disabilities, new york state office of children and family services, and new york state department of health.

SEE SCHEDULE O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,791,264$7,489,051▲ $2,697,787
Land, Buildings, and Equipment, Net$5,009,319$5,069,550▲ $60,231
Pledges and Grants Receivable-$4,493,490-
Accounts Receivable$313,454$264,811▼ $48,643
Cash and Non-Interest-Bearing Accounts$377,715$65,789▼ $311,926
Savings and Temporary Cash Investments$264,555$33,983▼ $230,572
Prepaid Expenses and Deferred Charges$21,255$17,500▼ $3,755
Total Assets$10,777,562$17,434,174▲ $6,656,612
Liabilities
Deferred Revenue$555,790$500,000▼ $55,790
Mortgage Notes Payable Secured by Investment Property$336,353$261,265▼ $75,088
Accounts Payable and Accrued Expenses$149,110$131,491▼ $17,619
Total Liabilities$1,041,253$892,756▼ $148,497
Net Assets / Fund Balance
Net Assets With Donor Restrictions$3,245,583$8,298,322▲ $5,052,739
Net Assets Without Donor Restrictions$6,490,726$8,243,096▲ $1,752,370
Total Net Assets Fund Balance$9,736,309$16,541,418▲ $6,805,109
Total Liabilities and Net Assets / Fund Balance$10,777,562$17,434,174▲ $6,656,612

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,315,944$97,561$3,413,505
Buildings$1,538,458$731,854$2,270,312
Equipment$24,575$215,809$240,384
Land$190,573-$190,573

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$3,245,583$57,000▲ $377,249-$3,679,832
2023$2,793,708-▲ $451,875-$3,245,583
2022$3,275,380-▼ $481,672-$2,793,708
2021-$2,970,000▲ $305,380-$3,275,380
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kim CondonChief Executive OfficerFT$151,848$31,955$183,803
Lisa DidomenicoChief Program OfficerFT$148,250$17,031$165,281
Nicole ViggianoChief Human Resources OfficerFT$124,462$1,369$125,831
Fredrick MooreChief Financial OfficerFT$50,384$3,097$53,481
Diane TuckerChief Financial OfficerFT$18,127$5,041$23,168

Board Members and Trustees

NameTitle
Mike BuckleyPresident
Michael SchwablVice President
Adam SmithBoard Member
Amber FosterBoard Member
Andrew PlutaBoard Member
Gabriel ChodakBoard Member
Jesse HamlinBoard Member
Kathy Rideout Edd Pnp-bc FnapBoard Member
Lindsay Prichard FoxBoard Member
Mason Grower IvBoard Member
Mike HessBoard Member
Sr Beth SutterBoard Member
Phil CastleberrySecretary
Steve MccluskiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,361,855
Program Service Revenue
$3,004,424
Investment Income
$139,894
Other Revenue
$-69,922
All Other Contributions
$6,950,728
Change in Net Assets
$6,434,714

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$1,035,387Fair Market Value
Total Noncash Contributions1$1,035,387-

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,436,251
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$444,912
Total Revenue per Audited Statements
$10,881,163
Total Revenue per Form 990
$10,436,251
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,902,649
Other Expenses$1,098,888
Total Fundraising Expense$135,252
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,993,787$167,085$55,737$2,216,609
Fees for Services Other$142,561$118,796$33,600$294,957
Current Officers, Directors, Trustees, and Key Employees-$260,451-$260,451
Payroll Taxes$182,444$33,945$5,100$221,489
Other Employee Benefits$198,549-$5,551$204,100
Occupancy$46,833$50,702$532$98,067
Depreciation Depletion$75,568$9,446$859$85,873
Information Technology$67,903$12,636$337$80,876
All Other Expenses$37,679$21,807$5,998$65,484
Advertising-$26,220$24,504$50,724
Insurance$43,208$5,401$491$49,100
Fees for Services Legal-$39,869-$39,869
Other Expenses$37,070$6,989$1,005$37,070
Fees for Services Accounting-$22,570-$22,570
Office Expenses$1,291$11,704$372$13,367
Interest$8,089$1,011$92$9,192
Total Functional Expenses$3,060,436$805,849$135,252$4,001,537

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,076,054
Expenses per Audited Statements$4,001,537
Total Expenses per Form 990$4,001,537
Expenses Not Reported on Form 990$74,517
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$74,517
Fundraising Gross Income$3,165
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Derby$324,395$3,165$74,517$-71,352
Total Events$324,395$3,165$74,517$-71,352
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Board MemberMarketingNo$46,091
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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, Part VI, Section B, Line 11B

The draft 990 will be presented at a meeting of the finance and executive committee of the board of directors; the committee will be required to review and a motion to approve the form 990 will be presented. If there are changes recommended, staff will make the requested changes and present them to the committee for its final approval. Once approved by the committee, the form 990 will be presented to the board of directors at the next meeting.

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

Each director, officer and member of a committee with governing board delegated power shall annually sign a statement which affirms such person : has received a copy of the conflict of interest policy, has read and understands the policy, has agreed to comply with the policy, and understands the agency's charitable mission. Board members are required to file a conflict of interest disclosure form annually; staff are trained annually on the agency's corporate compliance and conflict of interest policies, and activities are monitored quarterly through the agency's corporate compliance review committee.

Form 990, Part VI, Section B, Line 15

Members of the agency's finance and executive committee review annual executive salary levels for its directors and are required to annually review and vote upon these positions within the annual operating budget. In addition, the agency contracts with paychex, a human resources and payroll management firm. As part of the agency's annual contract, paychex provides daystar kids with a dedicated hr specialist, with whom the agency consults on such matters. Additionally, members of the finance/executive committee are provided with data from the annual nonprofit organizations salary and benefits survey from ny council of agency executives for comparative data.

Form 990, Part VI, Section C, Line 19

Daystar kids' governing documents and conflict of interest policy are posted at reception and are available onsite upon request.

Filing and Contact Details

Filer

Filer Name
Daystar for Medically Fragile Children
EIN
26-3275794
Phone
5853856287
Address
700 LAC DE VILLE BOULEVARD, ROCHESTER, NY 14618
Doing Business As
Daystar Kids

Signing Officer

Name
Carol Demoulin
Title
Interim Chief Executive Officer
Phone
5853856287
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carol Demoulin
Formed
2008
Legal Domicile
Ny
Voting Board Members
20
Independent Board Members
20
Employees
57
Volunteers
20

Preparer

Firm
Bonadio & Co Llp
Address
171 SULLYS TRAIL, PITTSFORD, NY 14534
Preparer
Chelsey Wyant
Phone
5853811000
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 1:

Pediatric respite and developmental services for children with complex health care conditions. Services include pediatric nursing services; early childhood educational enrichment groups; individualized special education services; preschool and/or early intervention therapies; and family support services for children ages 4 months to 5 years of age. Daystar kids supports up to 60 enrollees annually, and is the only full-day program available to children who have complex medical conditions; require ongoing nursing supervision and care, and/or rely on medical devices to compensate for life-sustaining activities. Daystar kids' innovative program has been recognized by nys office of children and family services as a "best practices model and is lauded as a cost-effective alternative to home-based health care services; daystar kids is recognized as a proven prevention strategy to minimize hospitalization, and an economic catalyst, helping families preserve their financial independence and maintain employment.

FORM 990, PART XII, LINE 2C:

No changes from the prior year.

Financial Statement Notes

PART V, LINE 4:

Endowment funds are intended to support future program initiatives in accordance with our endowment spending policy.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising expenses 74,517.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising expenses 74,517.

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IRS990/Desc0DAYSTAR KIDS PROVIDES YEAR-ROUND, FULL-DAY SPECIALIZED PEDIATRIC AND DEVELOPMENTAL SERVICES TO CHILDREN WITH COMPLEX HEALTH CARE CONDITIONS RANGING IN AGE FROM 4 MONTHS TO 5 YEARS OLD AND EMPOWERS CHILDREN WITH THE SKILLS THEY NEED TO SUCCESSFULLY ENTER KINDERGARTEN WITH THEIR PEERS. IN 2024, DAYSTAR KIDS PROVIDED SKILLED PEDIATRIC NURSING SERVICES, EARLY CHILDHOOD AND SPECIAL EDUCATION PROGRAMS, HEALTH CARE COORDINATION, FAMILY SUPPORT SERVICES, AND RELATED THERAPIES ONSITE TO 60 ENROLLEES FROM 15 SCHOOL DISTRICTS WITHIN 5 COUNTIES IN THE GREATER ROCHESTER AREA.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHIEF EXECUTIVE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHIEF PROGRAM OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHIEF HUMAN RESOURCES OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
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IRS990/FormationYr02008
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IRS990/MissionDesc0DAYSTAR KIDS PROMOTES THE HEALTH CARE, THERAPEUTIC, EDUCATIONAL, AND SOCIAL GOALS FOR CHILDREN WHOSE DEVELOPMENT IS DISRUPTED BY HOSPITALIZATION AND/OR TREATMENT FOR THEIR COMPLEX HEALTH CARE CONDITIONS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0DAYSTAR KIDS' FAMILY SUPPORT SERVICES PROGRAM IS SUPPORTED BY NEW YORK STATE OFFICE FOR PEOPLE WITH WITH DEVELOPMENTAL DISABILITIES AND PROVIDES ESSENTIAL CARE COORDINATION SERVICES, TRANSITIONAL SUPPORT SERVICES, PREVENTIVE HEALTHCARE SERVICES, HEALTHCARE NAVIGATION ASSISTANCE, FAMILY ADVOCACY, AND ESSENTIAL EDUCATION AND TRAINING SERVICES TO UP TO 50 FAMILIES ANNUALLY WITH AN INFANT OR CHILD WITH COMPLEX HEALTHCARE CONDITIONS AND DEVELOPMENTAL DISABILITIES. DURING 2024, DAYSTAR SERVED 57 FAMILIES WHO WERE APPROVED FOR THIS SERVICE, EMPOWERING THEM TO EFFECTIVELY ADVOCATE AND MANAGE THEIR CHILD'S COMPLEX HEALTH CARE, SOCIAL-EMOTIONAL, AND EDUCATIONAL GOALS, WHILE SUPPORTING THEIR FAMILY'S NEED FOR ADDITIONAL CARE COORDINATION SUPPORTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0205812
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0205812
IRS990/ProgSrvcAccomActy3Grp/Desc0DAYSTAR KIDS' EARLY INTERVENTION AND PRESCHOOL SPECIAL SERVICES PROGRAM CONSISTS OF A DEDICATED TEAM OF RELATED PROVIDERS EXPERT IN WORKING WITH CHILDREN WITH MEDICAL COMPLEXITY TO PROVIDE ASSESSMENTS, EVALUATION SERVICES, AND THERAPY SERVICES. THIS PROGRAM IMPROVES SERVICE INTEGRATION, LINKING THE AGENCY'S CURRICULUM, THERAPEUTIC GOALS, AND HEALTH CARE DIRECTIVES TO SUPPORT THE INDIVIDUALIZED NEEDS OF EACH ENROLLEE, AND CREATES UNPARALLELED CONTINUITY OF CARE BY MINIMIZING PATIENT TRANSITIONS AND DISRUPTION OF SERVICES. DURING 2024, DAYSTAR PROVIDED THESE SERVICES TO 62 ENROLLEES.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0396143
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