Civic Intelligence

Daybreak Inc.

990 • Fiscal year 2023 • EIN 31-0864474

Jul 01, 2022 to Jun 30, 2023 • Filed on May 06, 2024

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

25th percentile

0.04x

Higher debt load relative to assets than 25% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

24th percentile

0.08x

Higher debt load relative to revenue than 24% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

14th percentile

-19%

Higher net margin than 14% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

34th percentile

$138,696

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

20th percentile

-2.6%

Faster asset growth than 20% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

21st percentile

-14%

Faster revenue growth than 21% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Assets

Down

$13,241,825

Down $358,350 (-2.6%) from 2022

Net Assets

Down

$12,768,551

Down $311,870 (-2.4%) from 2022

Liabilities

Down

$473,274

Down $46,480 (-8.9%) from 2022

Revenue

Down

$6,248,335

Down $1,032,659 (-14%) from 2022

Expenses

Down

$7,418,512

Down $313,948 (-4.1%) from 2022

Net Income

Down

-$1,170,177

Down $718,711 (-159%) from 2022

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

2023

Assets$13,241,825
Liabilities$473,274
Net Assets$12,768,551

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

2023

Revenue$6,248,335
Expenses$7,418,512
Net Income-$1,170,177
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 6, 2024
Return Version
2022v5.0
Gross Receipts
$11,508,762
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$7,472,238$7,047,282▼ $424,956
Investments in Publicly Traded Securities$3,677,262$3,823,732▲ $146,470
Pledges and Grants Receivable$1,546,554$1,247,159▼ $299,395
Other Notes and Loans Receivable, Net$386,000$789,408▲ $403,408
Cash and Non-Interest-Bearing Accounts$491,182$314,334▼ $176,848
Prepaid Expenses and Deferred Charges$26,939$19,910▼ $7,029
Total Assets$13,600,175$13,241,825▼ $358,350
Liabilities
Accounts Payable and Accrued Expenses$519,754$473,274▼ $46,480
Total Liabilities$519,754$473,274▼ $46,480
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,210,988$11,979,647▼ $231,341
Net Assets With Donor Restrictions$869,433$788,904▼ $80,529
Total Net Assets Fund Balance$13,080,421$12,768,551▼ $311,870
Total Liabilities and Net Assets / Fund Balance$13,600,175$13,241,825▼ $358,350

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,595,851$4,186,853$10,782,704
Equipment$156,054$1,355,108$1,511,162
Land$295,377-$295,377

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$2,278,624-▲ $217,692-$2,496,316
2021$2,705,901-▲ $427,277-$2,278,624
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John JagodzinskiCFO & CEOFT$132,636$6,060$138,696
Alisha MurrayCEO E-dateFT$88,955$10,656$99,611

Board Members and Trustees

NameTitle
Doug ComptonBoard Presid
Jim Brown IiiBoard Vice P
Abigail SlenskiTrustee
Donerick BlackTrustee
Dr Pamela EllisTrustee
Jordan JenningsTrustee
Keri KirschmanTrustee
Juan FraizCFO E-date
Alisha EilersSecretary
Paul JonesTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Hcst INCIt Services1430 OAK CT, STE 312, Beavercreek, OH 45430$154,090
Merchant Security ServicesSecurity2015 WAYNE AVE, Dayton, OH 45410$140,452
Revenue and Support

Revenue Composition

Contributions and Grants
$5,455,819
Program Service Revenue
$1,213,299
Investment Income
$-451,387
Other Revenue
$30,604
All Other Contributions
$1,125,105
Change in Net Assets
$-1,170,177

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,248,335
Revenue Not Reported on Form 990
$760,725
Total Revenue per Audited Statements
$7,009,060
Total Revenue per Form 990
$6,248,335
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,619,080
Other Expenses$2,799,432
Total Fundraising Expense$426,076
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,012,362$318,790$210,821$3,541,973
Occupancy$970,433$22,957$6,977$1,000,367
Other Employee Benefits$448,025$64,026$39,254$551,305
Office Expenses$444,684$27,011$33,652$505,347
Depreciation Depletion$411,403$40,051$12,335$463,789
Payroll Taxes$237,142$48,399$18,670$304,211
Information Technology$128,626$9,392$8,301$146,319
Comp Disqual Persons$33,159$66,318$33,159$132,636
Fees for Services Other$73,772$37,081$13,770$124,623
Current Officers, Directors, Trustees, and Key Employees$22,239$66,716-$88,955
Insurance$65,918$11,080$3,124$80,122
Travel$66,829--$66,829
Interest$35,613--$35,613
Advertising$24$50$27,784$27,858
Other Expenses$19,342$962$13,732$20,304
Fees for Services Accounting-$17,360-$17,360
Conferences and Meetings$12,136$3,085$744$15,965
All Other Expenses$10,114--$10,114
Total Functional Expenses$6,125,811$866,625$426,076$7,418,512

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,473,906
Expenses per Audited Statements$7,418,512
Total Expenses per Form 990$7,418,512
Expenses Not Reported on Form 990$55,394
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

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-
Opportunity House LLCOfficer of BothRental of PropertyNo-
Opportunity House LLCOfficer of BothAdministrative ExpNo-
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 director of human resources 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 hr director distributes a conflict of interest policy and questionaire 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. Minutes are taken at all board of trustee meetings and ensure 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
Juan Fraiz
Title
CFO E-date 06-26-23
Phone
9373954600
Signed
2024-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Juan Fraiz
Formed
1975
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
129
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 = 324 units of service (bednights)= 6570. Daybreak operates a 24 hour voluntary emergency shelter for homeless and vulnerable youth, ages 10-21. 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 623 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 =176. Units of service (bednights) = 30,012. Provides homeless and vulnerable youth ages 18-24 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 = 477 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

Clinical-unduplicated clients served = 558 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.

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 -61,969 revenues - subsidiary consolidated f/s -35,613

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

Expense of subsidiary consolidated financial statement 55,394

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IRS990/ProgSrvcAccomActy2Grp/Desc0HOUSING - UNDULICATED CLIENTS SERVED =176. UNITS OF SERVICE (BEDNIGHTS) = 30,012. PROVIDES HOMELESS AND VULNERABLE YOUTH AGES 18-24 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 = 477 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/Desc0CLINICAL-UNDUPLICATED CLIENTS SERVED = 558 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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