Civic Intelligence

Daybreak Inc.

990 • Fiscal year 2021 • EIN 31-0864474

Jul 01, 2020 to Jun 30, 2021 • Filed on Apr 06, 2022

605 S Patterson BlvdDayton, OH 45402

(937) 395-4600

Siviq Scores

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

Liabilities / Assets

28th percentile

0.04x

Higher debt load relative to assets than 28% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

26th percentile

0.08x

Higher debt load relative to revenue than 26% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

22nd percentile

0.2%

Higher net margin than 22% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

47th percentile

$163,276

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

45th percentile

7.9%

Faster asset growth than 45% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

26th percentile

-1.8%

Faster revenue growth than 26% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Assets

Up

$15,126,317

Up $1,103,517 (+7.9%) from 2020

Net Assets

Up

$14,500,486

Up $1,371,538 (+10%) from 2020

Liabilities

Down

$625,831

Down $268,021 (-30%) from 2020

Revenue

Down

$8,095,589

Down $147,337 (-1.8%) from 2020

Expenses

Up

$8,081,158

Up $10,976 (+0.1%) from 2020

Net Income

Down

$14,431

Down $158,313 (-92%) from 2020

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2015: $8,389,931Liabilities 2015: $574,189Net Assets 2015: $7,815,7422015Assets 2016: $12,100,103Liabilities 2016: $1,543,135Net Assets 2016: $10,556,9682016Assets 2018: $12,760,979Liabilities 2018: $1,040,715Net Assets 2018: $11,720,2642018Assets 2019: $13,478,763Liabilities 2019: $578,985Net Assets 2019: $12,899,7782019Assets 2020: $14,022,800Liabilities 2020: $893,852Net Assets 2020: $13,128,9482020Assets 2021: $15,126,317Liabilities 2021: $625,831Net Assets 2021: $14,500,4862021Assets 2022: $13,600,175Liabilities 2022: $519,754Net Assets 2022: $13,080,4212022Assets 2023: $13,241,825Liabilities 2023: $473,274Net Assets 2023: $12,768,5512023Assets 2024: $12,882,159Liabilities 2024: $475,598Net Assets 2024: $12,406,5612024

Highlighted filing

2021

Assets$15,126,317
Liabilities$625,831
Net Assets$14,500,486

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2015: $4,955,051Expenses 2015: $5,222,020Net Income 2015: -$266,9692015Revenue 2016: $8,357,604Expenses 2016: $5,513,269Net Income 2016: $2,844,3352016Revenue 2018: $6,284,896Expenses 2018: $6,617,655Net Income 2018: -$332,7592018Revenue 2019: $7,872,440Expenses 2019: $6,739,488Net Income 2019: $1,132,9522019Revenue 2020: $8,242,926Expenses 2020: $8,070,182Net Income 2020: $172,7442020Revenue 2021: $8,095,589Expenses 2021: $8,081,158Net Income 2021: $14,4312021Revenue 2022: $7,280,994Expenses 2022: $7,732,460Net Income 2022: -$451,4662022Revenue 2023: $6,248,335Expenses 2023: $7,418,512Net Income 2023: -$1,170,1772023Revenue 2024: $6,756,193Expenses 2024: $7,561,694Net Income 2024: -$805,5012024

Highlighted filing

2021

Revenue$8,095,589
Expenses$8,081,158
Net Income$14,431
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Apr 6, 2022
Return Version
2020v4.0
Gross Receipts
$8,175,010
Mission and Program Overview

Mission

To eliminate youth homelessness in the Miami Valley through comprehensive and results oriented programs that provide safety and stability for runaway, troubled and homeless youth.

To provide miami valley homeless and vulnerable youth with services that promote safety, stability and well-being.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,030,129$7,945,390▼ $84,739
Investments in Publicly Traded Securities$2,192,191$3,878,085▲ $1,685,894
Pledges and Grants Receivable$1,586,197$1,950,879▲ $364,682
Cash and Non-Interest-Bearing Accounts$1,797,335$940,681▼ $856,654
Other Notes and Loans Receivable, Net$386,000$386,000→ $0
Prepaid Expenses and Deferred Charges$30,948$25,282▼ $5,666
Total Assets$14,022,800$15,126,317▲ $1,103,517
Liabilities
Accounts Payable and Accrued Expenses$574,295$603,243▲ $28,948
Deferred Revenue$319,557$22,588▼ $296,969
Total Liabilities$893,852$625,831▼ $268,021
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,544,222$13,336,072▲ $791,850
Net Assets With Donor Restrictions$584,726$1,164,414▲ $579,688
Total Net Assets Fund Balance$13,128,948$14,500,486▲ $1,371,538
Total Liabilities and Net Assets / Fund Balance$14,022,800$15,126,317▲ $1,103,517

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,305,250$3,426,750$10,732,000
Equipment$344,803$1,240,499$1,585,302
Land$295,337-$295,337

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$2,192,191-▲ $513,710-$2,705,901
2019$2,130,453-▲ $61,738-$2,192,191
2018$2,018,809-▲ $111,644-$2,130,453
2017$1,897,410-▲ $133,174-$2,018,809
2016$1,707,254-▲ $190,156-$1,897,410
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Linda L KramerChief ExecutFT$156,914$6,362$163,276
Linda L KramerChief Executive Offi-$156,914$6,362$163,276
John JagodzinskiChief Fin ofFT$120,330$5,886$126,216

Board Members and Trustees

NameTitle
Carolyn PhelpsBoard Presid
Jim BrownBoard Vice P
Alisha EilersTrustee
Michael CarterTrustee
Pamela EllisTrustee
Paul JonesSecretary
Doug ComptonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Ferguson Construction CompanyConstrtuction400 CANAL ST, STE 312, Sidney, OH 45365$616,218
Hcst INCIt1430 OAK CT, STE 500, Beavercreek, OH 45430$176,644
Moonlight SecuritySecurity4977 NORTHCUTT PLACE, Dayton, OH 45414$138,719
Synergy Building SystemConstruction300 PENTAGON BLVD, Beavercreek, OH 45431$133,211
Revenue and Support

Revenue Composition

Contributions and Grants
$5,864,883
Program Service Revenue
$1,925,805
Investment Income
$16,831
Other Revenue
$288,070
All Other Contributions
$1,044,457
Change in Net Assets
$14,431

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,095,589
Revenue Not Reported on Form 990
$1,268,533
Total Revenue per Audited Statements
$9,364,122
Total Revenue per Form 990
$8,095,589
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,270,993
Other Expenses$2,810,165
Total Fundraising Expense$366,231
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,541,628$346,406$172,003$4,060,037
Occupancy$904,360$19,091$3,514$926,965
Other Employee Benefits$573,780$64,785$33,574$672,139
Depreciation Depletion$520,771$38,101$6,840$565,712
Office Expenses$462,477$29,694$29,670$521,841
Current Officers, Directors, Trustees, and Key Employees$69,311$138,623$69,310$277,244
Payroll Taxes$237,303$6,330$17,940$261,573
Information Technology$120,768$8,440$4,693$133,901
Travel$90,282--$90,282
Insurance$64,387$9,297$6,340$80,024
Fees for Services Other$66,087$9,119$957$76,163
Fees for Services Accounting-$52,478-$52,478
Other Expenses$44,143$439$3,712$44,582
Conferences and Meetings$12,540$2,223$3,368$18,131
Advertising$5,423$222$10,260$15,905
Fees for Services Legal$115-$3,952$4,067
Total Functional Expenses$6,948,627$766,300$366,231$8,081,158

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$8,099,434
Expenses per Audited Statements$8,081,158
Total Expenses per Form 990$8,081,158
Expenses Not Reported on Form 990$18,276
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Opportunity House LLCOfficer of BothRental of PropertyNo$127,308
Opportunity House LLCOfficer of BothAdministrative ExpNo$31,424
Opportunity House LLCOfficer of BothRental of PropertyNo$21,424
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
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

Daybreak's chief financial officer (cfo) e-mails it to the board of trustees, and the finance/audit committee prior to filing. The cfo requests that anyone with comments, questionsand/or recommend changes respond within a specified period of time. If corrections are made, the final version of the form 990 is redistributed pior to submission to the irs.

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

Daybreak has a conflict of interest policy which includes employees, trustees and officers. The chief administrative officer (cao) ensures employees and officers review the policy upon hire and each time a change occurs. Staff members submit an electronic acknowledgement form after reviewing the policy. The cao distributes a conflict of interest policy and questionairre for completion by trustees at the first board meeting of each fiscal year. Daybeak senior management determines if conflicts exist, review the circumstances and take action as needed. The cao takes minutes at all board of trustee meetings and makes sure that trustees refrain from voting and/or participating in discussions that involve conflicts of interest.

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

The chief executive officer (ceo) undergoes an annual review conducted by the board of trustees president and the executive committee. The chief administrative officer (cao) provides the board president with local agency 990's and salary survey data for use as reference when determining comparable compensation. The board president prepares a compensation package and presents it to the executive committee along with the ceo's annual review. After the committee approves the compensation package and annual review, the board president meets with the ceo to discuss the results. The board president gives the cao a copy of the ceo's annual review, which is kept in a personnel file.

Form 990, Page 6, Part VI, Line 19

Copies of daybreak's governing documents, conflict of interest policy and financial statements are made available upon request. Thay can be picked up at daybreak's main business location, mailed, e-mailed or faxed.

Filing and Contact Details

Filer

Filer Name
Daybreak Inc
EIN
31-0864474
Phone
9373954600
Address
605 S PATTERSON BLVD, DAYTON, OH 45402

Signing Officer

Name
John Jagodzinski
Title
Chief Fin Officer
Phone
9373954600
Signed
2022-04-06

Organization Details

Principal Officer
Cheli Curran
Formed
1975
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
144
Volunteers
10

Preparer

Firm
Manning & Associates Cpas LLC
Address
PO BOX 13449, DAYTON, OH 45413-0449
Preparer
Sandra L Comer CPA
Phone
9378983167
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Emergency shelter - unduplicated clients served = 253 units of service (bednights)= 5,878. Daybreak operates a 24 hour voluntary emergency shelter for homeless and vulnerable youth, ages 10-20. The shelter has the capacity to serve 22 youth each night. The program operates a 24 hour crisis hotline for youth and families and received 318 calls for assistance this year. Youth are provided with safe and secure emergency shelter, food, clothing, personal care items, 24-hour staff supervision and a full array of prevention, counseling, case management, educational and recreational services. There are 21 private bedrooms of approximately 100 sq ft and 1 double room of approx 150 sq ft. Balanced family style meals are served three times a day and nutritious snack are provided periodically through the day. Youth have access to computers, tutoring, employment support, transportation, basic life skills training, referrals to other community resources, anger management and conflict resolution training, substance abuse prevention and aftercare services.

Form 990, Page 2, Part III, Line 4B

Housing - undulicated clients served =172. Units of service (bednights) = 31,309. Provides homeless and vulnerable youth ages 17-24 with the tools to succeed at living independently as they transition into adulthood. This highly structured program provides case management, supervision, life and interpersonal skills builidng, career counseling, job skills & job seeking opportunities counseling, access to health care, 24-hour crisis intervention, parenting skills training, alcohol, tobacco & drug abuse education, pregnancy prevention education and opportunities to be involved with serving others in the community. Clients receive these services while living in one of our 24 in-house or 70 community apartments. The 24 in- house units provide supervised living with intensive programming providing the structure and stability the youth need before moving into a less structured program environment in the 70 community units. Community clients pay a portion of their rent & utilities until they graduate from the program and take over full responsibility of their bills.

Form 990, Page 2, Part III, Line 4C

Employment and engagement - unduplicated clients served = 503 there are numerous challenges that prevent youth from acheiving employment and this is compounded for homeless young people with concurrent mental health and substance misuse problems. This program practices a 4-tiered philosophy of employment readiness and sustainability for the youth. The overall goal is to address the skills needed for job readiness, job searchingand/or placement, and job retention so participants may obtain and sustain employment that allows them to be self-sufficent. The first component is engagment, which includes various activities for youth to help them identify their future interests. The second component includes classroom/group training, resumes, and interviewing skills. The third component will provide experiential job readiness training and assessment by giving youth the opportunity to participate in job training under staff supervision at lindy's. Finally, clients receive assistance obtaining outside employment, including supportive employment with local partners, while continuing to meet with staff to address maintaining their employment.this program also includes engagement services at our drop-in center.

Form 990, Page 2, Part III, Line 4D

Inreach - unduplicated clients served = 143 helps street youth and youth in montgomery county's adult shelters by assisting them in moving and adjusting to safe and appropriate living arrangements so they begin to become independent, self-sufficient, contributing members of society. The program works to provide services to indefinietely or intermittently homeless youth up to age 24 who spend a significant amount of time on the street or in adult shelters that increase their risk for victimizaiton. Clinical-unduplicated clients served = 713 licensed therapists and case managers provide homeless and vulnerable youth with individual and group counseling and needed skills to help them on their path to self-suggiciency. The clinical staff create plans tailored to a youth's specific needs and provides guidance and support along the way. Referrals to other mental health providers are made in the event a youth's needs cannot by met by daybreak.

Form 990, Part XI, Line 9

PPP FORGIVENESS 177,593

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The primary objective of the board designated fund is to provide long-term growth of principal and income without undue exposure to principal risk. The interest income is intended to be used for annual operating costs as approved by the board of trustees.

Schedule D, Page 4, Part XI, Line 2D

Subsidiary - consolidated audited financial statement -56,016 revenues - subsidiary consolidated f/s -32,558 ppp loan forgiveness 177,593

Schedule D, Page 4, Part XII, Line 2D

Expense of subsidiary consolidated financial statement 18,276

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IRS990/Desc0EMERGENCY SHELTER - UNDUPLICATED CLIENTS SERVED = 253 UNITS OF SERVICE (BEDNIGHTS)= 5,878. DAYBREAK OPERATES A 24 HOUR VOLUNTARY EMERGENCY SHELTER FOR HOMELESS AND VULNERABLE YOUTH, AGES 10-20. THE SHELTER HAS THE CAPACITY TO SERVE 22 YOUTH EACH NIGHT. THE PROGRAM OPERATES A 24 HOUR CRISIS HOTLINE FOR YOUTH AND FAMILIES AND RECEIVED 318 CALLS FOR ASSISTANCE THIS YEAR. YOUTH ARE PROVIDED WITH SAFE AND SECURE EMERGENCY SHELTER, FOOD, CLOTHING, PERSONAL CARE ITEMS, 24-HOUR STAFF SUPERVISION AND A FULL ARRAY OF PREVENTION, COUNSELING, CASE MANAGEMENT, EDUCATIONAL AND RECREATIONAL SERVICES. THERE ARE 21 PRIVATE BEDROOMS OF APPROXIMATELY 100 SQ FT AND 1 DOUBLE ROOM OF APPROX 150 SQ FT. BALANCED FAMILY STYLE MEALS ARE SERVED THREE TIMES A DAY AND NUTRITIOUS SNACK ARE PROVIDED PERIODICALLY THROUGH THE DAY. YOUTH HAVE ACCESS TO COMPUTERS, TUTORING, EMPLOYMENT SUPPORT, TRANSPORTATION, BASIC LIFE SKILLS TRAINING, REFERRALS TO OTHER COMMUNITY RESOURCES, ANGER MANAGEMENT AND CONFLICT RESOLUTION TRAINING, SUBSTANCE ABUSE PREVENTION AND AFTERCARE SERVICES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0HOUSING - UNDULICATED CLIENTS SERVED =172. UNITS OF SERVICE (BEDNIGHTS) = 31,309. PROVIDES HOMELESS AND VULNERABLE YOUTH AGES 17-24 WITH THE TOOLS TO SUCCEED AT LIVING INDEPENDENTLY AS THEY TRANSITION INTO ADULTHOOD. THIS HIGHLY STRUCTURED PROGRAM PROVIDES CASE MANAGEMENT, SUPERVISION, LIFE AND INTERPERSONAL SKILLS BUILIDNG, CAREER COUNSELING, JOB SKILLS & JOB SEEKING OPPORTUNITIES COUNSELING, ACCESS TO HEALTH CARE, 24-HOUR CRISIS INTERVENTION, PARENTING SKILLS TRAINING, ALCOHOL, TOBACCO & DRUG ABUSE EDUCATION, PREGNANCY PREVENTION EDUCATION AND OPPORTUNITIES TO BE INVOLVED WITH SERVING OTHERS IN THE COMMUNITY. CLIENTS RECEIVE THESE SERVICES WHILE LIVING IN ONE OF OUR 24 IN-HOUSE OR 70 COMMUNITY APARTMENTS. THE 24 IN- HOUSE UNITS PROVIDE SUPERVISED LIVING WITH INTENSIVE PROGRAMMING PROVIDING THE STRUCTURE AND STABILITY THE YOUTH NEED BEFORE MOVING INTO A LESS STRUCTURED PROGRAM ENVIRONMENT IN THE 70 COMMUNITY UNITS. COMMUNITY CLIENTS PAY A PORTION OF THEIR RENT & UTILITIES UNTIL THEY GRADUATE FROM THE PROGRAM AND TAKE OVER FULL RESPONSIBILITY OF THEIR BILLS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0EMPLOYMENT AND ENGAGEMENT - UNDUPLICATED CLIENTS SERVED = 503 THERE ARE NUMEROUS CHALLENGES THAT PREVENT YOUTH FROM ACHEIVING EMPLOYMENT AND THIS IS COMPOUNDED FOR HOMELESS YOUNG PEOPLE WITH CONCURRENT MENTAL HEALTH AND SUBSTANCE MISUSE PROBLEMS. THIS PROGRAM PRACTICES A 4-TIERED PHILOSOPHY OF EMPLOYMENT READINESS AND SUSTAINABILITY FOR THE YOUTH. THE OVERALL GOAL IS TO ADDRESS THE SKILLS NEEDED FOR JOB READINESS, JOB SEARCHINGAND/OR PLACEMENT, AND JOB RETENTION SO PARTICIPANTS MAY OBTAIN AND SUSTAIN EMPLOYMENT THAT ALLOWS THEM TO BE SELF-SUFFICENT. THE FIRST COMPONENT IS ENGAGMENT, WHICH INCLUDES VARIOUS ACTIVITIES FOR YOUTH TO HELP THEM IDENTIFY THEIR FUTURE INTERESTS. THE SECOND COMPONENT INCLUDES CLASSROOM/GROUP TRAINING, RESUMES, AND INTERVIEWING SKILLS. THE THIRD COMPONENT WILL PROVIDE EXPERIENTIAL JOB READINESS TRAINING AND ASSESSMENT BY GIVING YOUTH THE OPPORTUNITY TO PARTICIPATE IN JOB TRAINING UNDER STAFF SUPERVISION AT LINDY'S. FINALLY, CLIENTS RECEIVE ASSISTANCE OBTAINING OUTSIDE EMPLOYMENT, INCLUDING SUPPORTIVE EMPLOYMENT WITH LOCAL PARTNERS, WHILE CONTINUING TO MEET WITH STAFF TO ADDRESS MAINTAINING THEIR EMPLOYMENT.THIS PROGRAM ALSO INCLUDES ENGAGEMENT SERVICES AT OUR DROP-IN CENTER.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0INREACH - UNDUPLICATED CLIENTS SERVED = 143 HELPS STREET YOUTH AND YOUTH IN MONTGOMERY COUNTY'S ADULT SHELTERS BY ASSISTING THEM IN MOVING AND ADJUSTING TO SAFE AND APPROPRIATE LIVING ARRANGEMENTS SO THEY BEGIN TO BECOME INDEPENDENT, SELF-SUFFICIENT, CONTRIBUTING MEMBERS OF SOCIETY. THE PROGRAM WORKS TO PROVIDE SERVICES TO INDEFINIETELY OR INTERMITTENTLY HOMELESS YOUTH UP TO AGE 24 WHO SPEND A SIGNIFICANT AMOUNT OF TIME ON THE STREET OR IN ADULT SHELTERS THAT INCREASE THEIR RISK FOR VICTIMIZAITON. CLINICAL-UNDUPLICATED CLIENTS SERVED = 713 LICENSED THERAPISTS AND CASE MANAGERS PROVIDE HOMELESS AND VULNERABLE YOUTH WITH INDIVIDUAL AND GROUP COUNSELING AND NEEDED SKILLS TO HELP THEM ON THEIR PATH TO SELF-SUGGICIENCY. THE CLINICAL STAFF CREATE PLANS TAILORED TO A YOUTH'S SPECIFIC NEEDS AND PROVIDES GUIDANCE AND SUPPORT ALONG THE WAY. REFERRALS TO OTHER MENTAL HEALTH PROVIDERS ARE MADE IN THE EVENT A YOUTH'S NEEDS CANNOT BY MET BY DAYBREAK.
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