Civic Intelligence

Daybreak University

990 • Fiscal year 2023 • EIN 45-5063134

Jan 01, 2023 to Dec 31, 2023 • Filed on May 20, 2024

Organization Profilewww.daybreak.education
321 S State College BlvdAnaheim, CA 92806

(714) 883-3912

Siviq Scores

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

Liabilities / Assets

49th percentile

0.06x

Higher debt load relative to assets than 49% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

37th percentile

0.04x

Higher debt load relative to revenue than 37% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

46th percentile

2.3%

Higher net margin than 46% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

75th percentile

$120,000

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

50th percentile

4.3%

Faster asset growth than 50% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

29th percentile

-6.2%

Faster revenue growth than 29% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$791,923

Up $32,888 (+4.3%) from 2022

Net Assets

Up

$742,813

Up $31,624 (+4.4%) from 2022

Liabilities

Up

$49,110

Up $1,264 (+2.6%) from 2022

Revenue And Expenses
Liabilities / Revenue37th percentileNet Margin46th percentile

Revenue

Down

$1,381,938

Down $91,464 (-6.2%) from 2022

Expenses

Up

$1,350,314

Up $168,984 (+14%) from 2022

Net Income

Down

$31,624

Down $260,448 (-89%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth50th percentile

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

$800K$600K$400K$200K$0Assets 2017: $125,127Liabilities 2017: $6,828Net Assets 2017: $118,2992017Assets 2018: $168,837Liabilities 2018: $10,034Net Assets 2018: $158,8032018Assets 2019: $218,732Liabilities 2019: $35,937Net Assets 2019: $182,7952019Assets 2020: $326,655Liabilities 2020: $57,627Net Assets 2020: $269,0282020Assets 2021: $425,251Liabilities 2021: $6,134Net Assets 2021: $419,1172021Assets 2022: $759,035Liabilities 2022: $47,846Net Assets 2022: $711,1892022Assets 2023: $791,923Liabilities 2023: $49,110Net Assets 2023: $742,8132023Assets 2024: $736,985Liabilities 2024: $96,117Net Assets 2024: $640,8682024

Highlighted filing

2023

Assets$791,923
Liabilities$49,110
Net Assets$742,813
Open 2023 Filing

Operations Trend

Revenue Growth29th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2017: $215,242Expenses 2017: $121,318Net Income 2017: $93,9242017Revenue 2018: $188,086Expenses 2018: $145,837Net Income 2018: $42,2492018Revenue 2019: $534,822Expenses 2019: $510,830Net Income 2019: $23,9922019Revenue 2020: $648,317Expenses 2020: $562,084Net Income 2020: $86,2332020Revenue 2021: $1,116,547Expenses 2021: $966,457Net Income 2021: $150,0902021Revenue 2022: $1,473,402Expenses 2022: $1,181,330Net Income 2022: $292,0722022Revenue 2023: $1,381,938Expenses 2023: $1,350,314Net Income 2023: $31,6242023Revenue 2024: $1,187,339Expenses 2024: $1,289,284Net Income 2024: -$101,9452024

Highlighted filing

2023

Revenue$1,381,938
Expenses$1,350,314
Net Income$31,624
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 20, 2024
Return Version
2023v5.0
Gross Receipts
$1,381,938
Mission and Program Overview

Mission

Providing accredited counseling degree program

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$547,124$535,240▼ $11,884
Cash and Non-Interest-Bearing Accounts$167,911$241,682▲ $73,771
Accounts Receivable$44,000$15,000▼ $29,000
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$759,035$791,923▲ $32,888
Other Assets Total-$1-
Liabilities
Other Liabilities$29,476$34,110▲ $4,634
Accounts Payable and Accrued Expenses$18,370$15,000▼ $3,370
Total Liabilities$47,846$49,110▲ $1,264
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$711,189$742,813▲ $31,624
Total Net Assets Fund Balance$711,189$742,813▲ $31,624
Total Liabilities and Net Assets / Fund Balance$759,035$791,923▲ $32,888

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$505,632$95,567$601,199
Equipment$15,643$14,773$30,416
Other Land Buildings$13,965$12,065$26,030
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jay OhPresidentFT$120,000$120,000
Revenue and Support

Revenue Composition

Contributions and Grants
$174,942
Program Service Revenue
$1,205,769
Investment Income
$11
Other Revenue
$1,216
All Other Contributions
$174,942
Change in Net Assets
$31,624
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$875,996
Salaries, Compensation, and Employee Benefits$474,318
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$226,710$90,000-$316,710
Occupancy$208,500--$208,500
Current Officers, Directors, Trustees, and Key Employees$60,000$60,000-$120,000
All Other Expenses$18,542$57,036-$75,578
Depreciation Depletion-$65,362-$65,362
Fees for Services Other-$41,466-$41,466
Payroll Taxes$37,608--$37,608
Insurance-$35,919-$35,919
Other Expenses$32,273$71,894-$32,273
Travel$17,806--$17,806
Office Expenses-$8,568-$8,568
Advertising-$7,945-$7,945
Fees for Services Accounting-$2,400-$2,400
Total Functional Expenses$909,724$440,590$0$1,350,314
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Payable$14,667
Payroll Taxes Payable$14,440
Wages Payable$4,660
Credit Card Payable$343
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Daybreak University
EIN
45-5063134
Phone
7148833912
Address
321 S State College Blvd, Anaheim, CA 92806

Signing Officer

Name
Jay Oh
Title
President
Signed
2024-05-20
Discuss with paid preparer
Yes

Organization Details

Formed
2012
Legal Domicile
CA
Voting Board Members
1
Independent Board Members
0
Employees
6

Preparer

Firm
Lim and Lim Accountancy Corporation
Address
3700 WILSHIRE BLVD SUITE 752, LOS ANGELES, CA 90010
Preparer
Choon Taik Lim CPA
Phone
2133804646
Raw XML Appendix362 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt018370
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt015000
IRS990/AccountsReceivableGrp/BOYAmt044000
IRS990/AccountsReceivableGrp/EOYAmt015000
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDING ACCREDITED COUNSELING DEGREE PROGRAM
IRS990/AdvertisingGrp/ManagementAndGeneralAmt07945
IRS990/AdvertisingGrp/TotalAmt07945
IRS990/AllOtherContributionsAmt0174942
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt057036
IRS990/AllOtherExpensesGrp/ProgramServicesAmt018542
IRS990/AllOtherExpensesGrp/TotalAmt075578
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Jay Oh
IRS990/BooksInCareOfDetail/PhoneNum07148833912
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0321 S State College Blvd
IRS990/BooksInCareOfDetail/USAddress/CityNm0Anaheim
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092806
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0167911
IRS990/CashNonInterestBearingGrp/EOYAmt0241682
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt060000
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt060000
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0120000
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0174942
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt011
IRS990/CYOtherExpensesAmt0875996
IRS990/CYOtherRevenueAmt01216
IRS990/CYProgramServiceRevenueAmt01205769
IRS990/CYRevenuesLessExpensesAmt031624
IRS990/CYSalariesCompEmpBnftPaidAmt0474318
IRS990/CYTotalExpensesAmt01350314
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01381938
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt065362
IRS990/DepreciationDepletionGrp/TotalAmt065362
IRS990/Desc0PROVIDING ACCREDITED COUNSELING DEGREE PROGRAM
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt06
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0909724
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02400
IRS990/FeesForServicesAccountingGrp/TotalAmt02400
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt041466
IRS990/FeesForServicesOtherGrp/TotalAmt041466
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0Jay Oh
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0120000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02012
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01381938
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt035919
IRS990/InsuranceGrp/TotalAmt035919
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt011
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt011
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0122405
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0547124
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0535240
IRS990/LandBldgEquipCostOrOtherBssAmt0657645
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0PROVIDING ACCREDITED COUNSELING DEGREE PROGRAM
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0711189
IRS990/NetAssetsOrFundBalancesEOYAmt0742813
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0711189
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0742813
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0208500
IRS990/OccupancyGrp/TotalAmt0208500
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08568
IRS990/OfficeExpensesGrp/TotalAmt08568
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt01
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Outside Service
IRS990/OtherExpensesGrp/Desc1Event expenses
IRS990/OtherExpensesGrp/Desc2Accreditation Expense
IRS990/OtherExpensesGrp/Desc3Supply
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt071894
IRS990/OtherExpensesGrp/ProgramServicesAmt0267426
IRS990/OtherExpensesGrp/ProgramServicesAmt140859
IRS990/OtherExpensesGrp/ProgramServicesAmt232273
IRS990/OtherExpensesGrp/TotalAmt0267426
IRS990/OtherExpensesGrp/TotalAmt171894
IRS990/OtherExpensesGrp/TotalAmt240859
IRS990/OtherExpensesGrp/TotalAmt332273
IRS990/OtherLiabilitiesGrp/BOYAmt029476
IRS990/OtherLiabilitiesGrp/EOYAmt034110
IRS990/OtherRevenueMiscGrp/BusinessCd0454110
IRS990/OtherRevenueMiscGrp/Desc0Online Sales
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01216
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01216
IRS990/OtherRevenueTotalAmt01216
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt090000
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0226710
IRS990/OtherSalariesAndWagesGrp/TotalAmt0316710
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt037608
IRS990/PayrollTaxesGrp/TotalAmt037608
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0Tuitions
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01205769
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01205769
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0467972
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt012
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0717817
IRS990/PYOtherRevenueAmt01070
IRS990/PYProgramServiceRevenueAmt01004348
IRS990/PYRevenuesLessExpensesAmt0292072
IRS990/PYSalariesCompEmpBnftPaidAmt0463513
IRS990/PYTotalExpensesAmt01181330
IRS990/PYTotalRevenueAmt01473402
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt031624
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01205769
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt015643
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014773
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt030416
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0505632
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt095567
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0601199
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt013965
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt012065
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt026030
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0343
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt114440
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt214667
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt34660
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Credit Card Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Payroll Taxes Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Pension Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Wages Payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0535240
IRS990ScheduleD/TotalLiabilityAmt034110
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0759035
IRS990/TotalAssetsEOYAmt0791923
IRS990/TotalAssetsGrp/BOYAmt0759035
IRS990/TotalAssetsGrp/EOYAmt0791923
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0174942
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0440590
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0909724
IRS990/TotalFunctionalExpensesGrp/TotalAmt01350314
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt047846
IRS990/TotalLiabilitiesEOYAmt049110
IRS990/TotalLiabilitiesGrp/BOYAmt047846
IRS990/TotalLiabilitiesGrp/EOYAmt049110
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0711189
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0742813
IRS990/TotalProgramServiceExpensesAmt0909724
IRS990/TotalProgramServiceRevenueAmt01205769
IRS990/TotalReportableCompFromOrgAmt0120000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01206996
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01381938
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0759035
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0791923
IRS990/TravelGrp/ProgramServicesAmt017806
IRS990/TravelGrp/TotalAmt017806
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0321 S State College Blvd
IRS990/USAddress/CityNm0Anaheim
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092806
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.daybreak.education
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jay Oh
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Daybreak University
ReturnHeader/Filer/BusinessNameControlTxt0DAYB
ReturnHeader/Filer/EIN0455063134
ReturnHeader/Filer/PhoneNum07148833912
ReturnHeader/Filer/USAddress/AddressLine1Txt0321 S State College Blvd
ReturnHeader/Filer/USAddress/CityNm0Anaheim
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092806
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270608777
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LIM AND LIM ACCOUNTANCY CORPORATION
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03700 WILSHIRE BLVD SUITE 752
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOS ANGELES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090010
ReturnHeader/PreparerPersonGrp/PhoneNum02133804646
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Choon Taik Lim CPA
ReturnHeader/ReturnTs02024-05-20T13:47:52-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Jay
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Oh
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$791,923
Liabilities
$49,110
Net assets
$742,813
Revenue
$1,381,938
Expenses
$1,350,314
Net income
$31,624
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.74$0.10$0.64$1.19$1.29$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.79$0.05$0.74$1.38$1.35$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.76$0.05$0.71$1.47$1.18$0.29
2021Detailed filing. Detailed filing data is available for this year.$0.43$0.01$0.42$1.12$0.97$0.15
2020Detailed filing. Detailed filing data is available for this year.$0.33$0.06$0.27$0.65$0.56$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.22$0.04$0.18$0.53$0.51$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.17$0.01$0.16$0.19$0.15$0.04
2017Summary only. Only limited summary data is available for this year.$0.13$0.01$0.12$0.22$0.12$0.09