Civic Intelligence

Daytop International Inc

990 • Fiscal year 2013 • EIN 52-1445470

Jul 01, 2012 to Jun 30, 2013 • Filed on May 13, 2014

104 West 40th StreetNew York, NY 10018-2602
Siviq Scores

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

Liabilities / Assets

68th percentile

0.31x

Higher debt load relative to assets than 68% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

34th percentile

0.04x

Higher debt load relative to revenue than 34% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

90th percentile

46%

Higher net margin than 90% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

1st percentile

-63%

Faster asset growth than 1% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$152,646

Down $260,522 (-63%) from 2012

Net Assets

Up

$105,381

Up $490,317 (+127%) from 2012

Liabilities

Down

$47,265

Down $750,839 (-94%) from 2012

Revenue

$1,057,564

No earlier filing loaded for comparison.

Expenses

Down

$567,247

Down $60,750 (-9.7%) from 2012

Net Income

$490,317

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500K-$1.0MAssets 2011: $144,372Liabilities 2011: $900,023Net Assets 2011: -$755,6512011Assets 2012: $413,168Liabilities 2012: $798,104Net Assets 2012: -$384,9362012Assets 2013: $152,646Liabilities 2013: $47,265Net Assets 2013: $105,3812013Assets 2014: $57,935Liabilities 2014: $27,714Net Assets 2014: $30,2212014Assets 2015: $70,471Liabilities 2015: $120,235Net Assets 2015: -$49,7642015

Highlighted filing

2013

Assets$152,646
Liabilities$47,265
Net Assets$105,381

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $660,4292011Expenses 2012: $627,9972012Revenue 2013: $1,057,564Expenses 2013: $567,247Net Income 2013: $490,3172013Revenue 2014: $431,797Expenses 2014: $506,957Net Income 2014: -$75,1602014Revenue 2015: $218,506Expenses 2015: $298,491Net Income 2015: -$79,9852015

Highlighted filing

2013

Revenue$1,057,564
Expenses$567,247
Net Income$490,317
Jump To
Filing Snapshot
Filing Period
Jul 1, 2012 to Jun 30, 2013
Signed
May 13, 2014
Return Version
2012v2.1
Gross Receipts
$1,057,564
Filing and Contact Details

Filer

EIN
52-1445470
Raw XML AppendixShowing 400 of 537 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.

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IRS990/ActivityOrMissionDescription0OFFER FAMILY THERAPY AS WELL AS OTHER THERAPY GROUPS FOR SUBSTANCE ABUSERS BOTH MALE AND FEMALE, PROVIDED, HOWEVER, THAT ALL SUCH CENTERS WILL BE ESTABLISHED AND OPERATED OUTSIDE THE CONTINENTAL UNITED STATES.TO ADMINISTER FUNDS AND GRANT-IN-AID RECEIVED FROM GOVERNMENTAL AGENCIES, RESEARCH FOUNDATIONS AND OTHER SOURCES TO BE EXPENDED FOR TRAINING AND RESEARCH OF INDIGENOUS INDIVIDUALS FOR THE PURPOSE OF LEARNING HOW TO OPERATE SELF-HELP THERAPEUTIC COMMUNITY CENTERS IN OTHER COUNTRIES.
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IRS990/Description0DAYTOP INTERNATIONAL PROVIDES A COMPREHENSIVE TRAINING IN THE SELF-HELP MODEL OF SUBSTANCE ABUSE REHABILITATION. THE MODEL'S FLEXIBILITY HAS MADE IT ADAPTABLE TO A WIDE RANGE OF CULTURAL SETTINGS AND WAS FOUND USEFUL IN BOTH RESIDENTIAL AND OUTPATIENT DRUG PROGRAMS. THE TRAINING OFFERED BY DAYTOP INTERNATIONAL IS DESIGNED TO PROVIDE FACILITIES AROUND THE WORLD WITH THE INFORMATION AND TOOLS NECESSARY TO RUN THEIR PROGRAMS, SPECIFIC TO THE CULTURAL AND TREATMENT NEEDS OF THEIR CLIENTS AND EXISTING INFRASTRUCTURE OF THEIR SETTINGS.THE TRAINING PROGRAM PROVIDES BALANCED DIDACTIC AND EXPERIENTIAL APPROACHES, DESIGNED TO FOSTER THE ABILITY OF PARTICIPANTS TO EFFECTIVELY TRANSLATE THEORETICAL INFORMATION INTO PRACTICAL APPLICATIONS. DAYTOP INTERNATIONAL TRAINERS ALSO ASSIST GOVERNMENT OFFICIALS AND LOCAL MEDICAL AND MENTAL HEALTH PROFESSIONALS DESIGN A COMPREHENSIVE NATIONAL SUBSTANCE ABUSE TREATMENT PLAN.IN PERU THIS TRAINING PROGRAM HAS BEEN EVALUATED IN LARGE SCALE OUTCOME STUDIES AND HAS BEEN DEMONSTRATED TO BE EFFECTIVE IN IMPROVING COUNSELOR DRUG COUNSELING SKILLS, TREATMENT OUTCOMES, AND INCREASING PRODUCTIVE ACTIVITIES OF CLIENTS FOLLOWING TREATMENT. THE "WHOLE PERSON APPROACH" IS USED, ADDRESSING THE PHYSICAL, PSYCHOLOGICAL, MORAL, EDUCATIONAL, SOCIAL, AND VOCATIONAL ASPECTS OF RECOVERY FROM ADDICTION TO DRUGS AND OTHER SUBSTANCES. OVER THE YEARS, DAYTOP INTERNATIONAL HAS GROWN TO BECOME AN INTRICATE PART OF THE DAYTOP APPROACH TO SUBSTANCE ABUSE TREATMENT.TECHNICAL ASSISTANCEBESIDES ITS TRADEMARK TRAINING ON TREATMENT AND REHABILITATION, DAYTOP INTERNATIONAL HAS ESTABLISHED A REPUTATION FOR PROVIDING TECHNICAL ASSISTANCE TO GOVERNMENT AND NON-GOVERNMENT DRUG AGENCIES. IT HAS ASSISTED COMMUNITY-BASED AS WELL AS CRIMINAL JUSTICE DRUG TREATMENT PROGRAMS IN SEVERAL COUNTRIES DEVELOP A WELL-STRUCTURED PROGRAM ALONG THE LINES OF THE DAYTOP MODEL FOR ADULT MALES, WOMEN, AND ADOLESCENTS. IT PROVIDES CONSULTING AND DIRECT ASSISTANCE TO IMPROVE EXISTING PROGRAMS AND ADAPT BEST-PRACTICES IN TREATMENT ABOVE AND BEYOND THE TC APPROACH. REGIONAL FEDERATIONS OF THERAPEUTIC COMMUNITIES HAVE SOUGHT THE ASSISTANCE OF DAYTOP INTERNATIONAL DESIGN SCIENTIFIC PROGRAMS FOR REGIONAL AND INTERNATIONAL CONFERENCES ON DRUG TREATMENT. INTERNSHIP PROGRAMTHE HISTORY OF DAYTOP INTERNATIONAL INTERNSHIP PROGRAM BEGAN IN THE EARLY 1970S. BY THIS TIME NEWS OF THE SUCCESSES OF THE DAYTOP PROGRAM BEGAN TO SPREAD AROUND THE WORLD. THE EMERGING DRUG PROBLEMS AMONG NATIONS DURING THE 1970S AND 1980S PROMPTED NUMEROUS INTERNATIONAL GOVERNMENT AND NON-GOVERNMENT ORGANIZATIONS TO TAKE INTEREST IN THE DAYTOP MODEL AS A BETTER ALTERNATIVE TO THE PROGRAMS THEY HAVE IN THEIR COUNTRIES.SOON FOREIGN DRUG TREATMENT PROFESSIONALS BEGAN TRAVELING TO DAYTOPVILLAGE IN NEW YORK TO LIVE IN DAYTOP TREATMENT FACILITIES RANGING FROM A FEW WEEKS TO EVEN A YEAR OF STAY. THERE WAS NO FORMAL STRUCTURE OR CURRICULUM DURING THE EARLY INTERNSHIP PROGRAM. ONE LEARNS BY SIMPLY IMMERSING HIMSELF AS A RESIDENT IN THE PROGRAM AND PARTICIPATES AS A FULL MEMBER IN ALL DAILY ACTIVITIES. THE LEARNING WAS BY DOING IN A LARGELY EXPERIENTIAL PROCESS.THE INL WORLDWIDE DRUG DEMAND REDUCTION CONTRACT WITH DAYTOP INTERNATIONAL FOR THE PAST 20 YEARS HAS PUT DAYTOP ON THE WORLD MAP. NUMEROUS BENEFICIARIES OF THIS INL PROGRAM ALSO MADE THEIR WAY TO DAYTOP TO ATTEND ITS INTERNSHIP PROGRAM.TO DATE, DAYTOP INTERNATIONAL HAS PROVIDED INTERNSHIP TRAINING TO THOUSANDS OF DRUG AND MENTAL HEALTH PROFESSIONALS, INCLUDING GOVERNMENT DRUG CONTROL, CRIMINAL JUSTICE, AND HEALTH OFFICIALS, FROM OVER 50 COUNTRIES AROUND THE WORLD. MANY OF THEM HAVE RETURNED TO THEIR COUNTRIES AND FOUNDED HIGHLY SUCCESSFUL DRUG PROGRAMS UTILIZING WHAT THEY LEARNED FROM DAYTOP.THE INTERNATIONAL TEAMTHE DAYTOP INTERNATIONAL TEAM PROVIDES COMPLETE TRAINING CONSULTATION SERVICES, FROM NEEDS ASSESSMENT TO THE DEVELOPMENT AND DELIVERY OF TRAINING, TECHNICAL ASSISTANCE FOR PROGRAM IMPLEMENTATION, AND EVALUATION. THIS TEAM OF HIGHLY QUALIFIED TRA
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IRS990ScheduleJ/Form990ScheduleJPartIII/Explanation0A RELATED PARTY, DAYTOP VILLAGE, INC. COMPENSATES THE CEO OF THE ORGANIZATION. THE FOLLOWING IS THEIR COMPENSATION POLICY: COMPENSATION FOR THE CEO IS DETERMINED BY COMPARING AND REVIEWING THE COMPENSATION OF THIS POSITION TO COMPARABLE SIZED ORGANIZATIONS, WHICH IS DONE BY THE BOARD OF DIRECTORS. ONCE A COMPENSATION AMOUNT HAS BEEN DETERMINED, EMPLOYMENT CONTRACTS ARE APPROVED BY THE BOARD. THIS PROCESS WAS LAST UNDERTAKEN IN 2013.
IRS990ScheduleJ/Form990ScheduleJPartIII/ReturnReference0PART I, LINE 3
IRS990ScheduleJ/Form990ScheduleJPartII/NamePerson0MICHAEL C DAILEY
IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsFilingOrg00
IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsRelatedOrgs022997
IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationFilingOrg00
IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationRelatedOrgs00
IRS990ScheduleJ/Form990ScheduleJPartII/Title0CEO
IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationFilingOrg00
IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationRelatedOrgs0267650
IRS990ScheduleJ/InitialContractException00
IRS990/ScheduleJRequired01
IRS990ScheduleJ/SeverancePayment00
IRS990ScheduleJ/SupplementalNonqualRetirePlan00
IRS990ScheduleN/DirectorOfSuccessor201
IRS990ScheduleN/DispositionTable/AddressUS/AddressLine10104 WEST 40TH STREET
IRS990ScheduleN/DispositionTable/AddressUS/AddressLine11104 WEST 40TH STREET
IRS990ScheduleN/DispositionTable/AddressUS/AddressLine12104 WEST 40TH STREET
IRS990ScheduleN/DispositionTable/AddressUS/City0NEW YORK
IRS990ScheduleN/DispositionTable/AddressUS/City1NEW YORK
IRS990ScheduleN/DispositionTable/AddressUS/City2NEW YORK
IRS990ScheduleN/DispositionTable/AddressUS/State0NY
IRS990ScheduleN/DispositionTable/AddressUS/State1NY
IRS990ScheduleN/DispositionTable/AddressUS/State2NY
IRS990ScheduleN/DispositionTable/AddressUS/ZIPCode010018
IRS990ScheduleN/DispositionTable/AddressUS/ZIPCode110018
IRS990ScheduleN/DispositionTable/AddressUS/ZIPCode210018
IRS990ScheduleN/DispositionTable/DateOfDistribution02013-06-30
IRS990ScheduleN/DispositionTable/DateOfDistribution12013-06-30
IRS990ScheduleN/DispositionTable/DateOfDistribution22013-06-30
IRS990ScheduleN/DispositionTable/DescriptionOfAsset0CANCELLATION OF DEBT PURSUANT TO CHAPTER 11 OF THE US BANKRUPTCY CODE
IRS990ScheduleN/DispositionTable/DescriptionOfAsset1CANCELLATION OF DEBT PURSUANT TO CHAPTER 11 OF THE US BANKRUPTCY CODE
IRS990ScheduleN/DispositionTable/DescriptionOfAsset2CANCELLATION OF DEBT PURSUANT TO CHAPTER 11 OF THE US BANKRUPTCY CODE
IRS990ScheduleN/DispositionTable/EIN0133580391
IRS990ScheduleN/DispositionTable/EIN1146046772
IRS990ScheduleN/DispositionTable/EIN2136181438
IRS990ScheduleN/DispositionTable/FMVOfAsset013740
IRS990ScheduleN/DispositionTable/FMVOfAsset1586301
IRS990ScheduleN/DispositionTable/FMVOfAsset276893
IRS990ScheduleN/DispositionTable/IRCSection0501(C)3
IRS990ScheduleN/DispositionTable/IRCSection1501(C)3
IRS990ScheduleN/DispositionTable/IRCSection2501(C)3
IRS990ScheduleN/DispositionTable/MethodOfFMVDetermination0BOOK VALUE
IRS990ScheduleN/DispositionTable/MethodOfFMVDetermination1BOOK VALUE
IRS990ScheduleN/DispositionTable/MethodOfFMVDetermination2BOOK VALUE
IRS990ScheduleN/DispositionTable/NameBusiness/BusinessNameLine10DAYTOP PREPARATORY SCHOOL INC
IRS990ScheduleN/DispositionTable/NameBusiness/BusinessNameLine11DAYTOP VILLAGE FOUNDATION INC
IRS990ScheduleN/DispositionTable/NameBusiness/BusinessNameLine12DAYTOP VILLAGE INC
IRS990ScheduleN/EmployeeOfSuccessor201
IRS990ScheduleN/Form990ScheduleNPartIII/Explanation0PART II, LINE 2E: MICHAEL DAILEY, CEOPAUL LIEFRIG, CFOALOYSUIS JOSEPH, ASSISTANT VICE PRESIDENTMICHAEL R. LONG, CHAIRMANMICHAEL J. TOBIN, MEMBER
IRS990ScheduleN/Form990ScheduleNPartIII/Explanation1PART II, LINE 2E: PAUL LIEFRIG AND MICHAEL DAILEY REMAINED EMPLOYEES OF DAYTOP VILLAGE INC., AND OFFICERS OF THE REMAINING DAYTOP ENTITIES AFTER THE TRANSFER. MICHAEL R. LONG AND MICHAEL J. TOBIN REMAINED AS BOARD MEMBERS OF DAYTOP PREPARATORY SCHOOL INC. AND DAYTOP VILLAGE INC. ALYOYSIUS JOSEPH REMAINED AS A BOARD MEMBER OF DAYTOP PREPARATORY SCHOOL INC.
IRS990ScheduleN/OwnerOfSuccessor200
IRS990ScheduleN/ReceiveCompensation200
IRS990ScheduleO/GeneralExplanation/Explanation0DAYTOP INTERNATIONAL WAS ESTABLISHED IN 1984 IN RESPONSE TO THE OVERWHELMING DEMAND FOR DAYTOP'S DRUG AND ALCOHOL TREATMENT SERVICES FROM COUNTRIES AROUND THE WORLD. AT THAT TIME, DAYTOP INTERNATIONAL WAS A MODEST OPERATION. OVER THE YEARS, IT HAS GROWN INTO A MAJOR DIVISION OF DAYTOP. THE GROWTH OF DAYTOP INTERNATIONAL HAS BEEN IMPRESSIVE, BUT NOT WITHOUT CHALLENGES. EACH COUNTRY IS UNIQUE AND IT IS CAREFUL TO ADAPT THE DAYTOP MODEL OF TREATMENT TO THEIR RESPECTIVE CULTURES. ITS MAIN GOAL IS IMPROVING THE QUALITY OF LIFE BY FREEING PEOPLE FROM THE BONDS OF ADDICTION. IN 1991, DAYTOP INTERNATIONAL ENTERED INTO AN AGREEMENT WITH THE U.S. DEPARTMENT OF STATE, BUREAU OF INTERNATIONAL NARCOTICS AND LAW ENFORCEMENT (INL), TO PROVIDE TRAINING AND TECHNICAL ASSISTANCE TO COUNTRIES AROUND THE GLOBE. OVER THE LAST 27 YEARS, DAYTOP INTERNATIONAL HAS SUCCESSFULLY TRAINED STAFF AND LAUNCHED PROGRAMS IN OVER 60 COUNTRIES AROUND THE WORLD. THROUGH ITS INTERNATIONAL TRAINING, TECHNICAL ASSISTANCE, AND INTERNSHIP PROGRAMS, THE AFFILIATION WITH THE U.S. DEPARTMENT OF STATE'S BUREAU OF INTERNATIONAL NARCOTICS AND LAW ENFORCEMENT AND OVER 200 GOVERNMENT AND NON-GOVERNMENT ORGANIZATIONS, DAYTOP INTERNATIONAL HAS BEEN ABLE TO FULFILL ITS MISSION OF SPREADING THE DAYTOP MODEL THROUGHOUT THE WORLD AND HELPING DRUG PROGRAMS ADAPT BEST-PRACTICES IN THE FIELD OF TREATMENT.
IRS990ScheduleO/GeneralExplanation/Explanation1DAYTOP VILLAGE INTERNATIONAL INC. HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING.
IRS990ScheduleO/GeneralExplanation/Explanation2THE CONFLICT OF INTEREST POLICY IS APPLICABLE TO THE CORPORATE OFFICERS AND THE BOARD MEMBERS OF THE ORGANIZATION. THE CORPORATION MONITORS THE POLICY ANNUALLY. THE ORGANIZATION IS CURRENTLY DEVELOPING A PROCEDURE TO RESPOND TO POTENTIAL CONFLICTS, IF ONE WERE TO ARISE.
IRS990ScheduleO/GeneralExplanation/Explanation3THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION, FORM 990, FORM 1023, AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY.
IRS990ScheduleO/GeneralExplanation/Identifier0ORGANIZATION MISSION STATEMENT
IRS990ScheduleO/GeneralExplanation/ReturnReference0FORM 990, PART III, LINE 1:
IRS990ScheduleO/GeneralExplanation/ReturnReference1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/GeneralExplanation/ReturnReference2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/GeneralExplanation/ReturnReference3FORM 990, PART VI, SECTION C, LINE 19
IRS990/ScheduleORequired01
IRS990ScheduleR/DividendsRelatedOrganization00
IRS990ScheduleR/ExchangeOfAssets00
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine10104 WEST 40TH STREET
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine11104 WEST 40TH STREET
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine12104 WEST 40TH STREET
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City0NEW YORK
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City1NEW YORK
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City2NEW YORK
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/State0NY
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/State1NY
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/State2NY

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