Civic Intelligence

Dayton Dream Center

EIN 87-2420605 • 501(c)3 • Dayton, OH

Profile

The dayton dream center is a non-profit outreach center dedicated to providing support and resources to the people of dayton affected by poverty, addiction, abuse, joblesness, and educational opportunity gaps. Our purpose is to connect the people of dayton to a community of support by addressing immediate and long-term needs in the areas of poverty, addiction, education, abuse, joblessness, and community re-entry. We do this in tangible ways through volunteers and partnerships as we walk alongside people struggling with a life of limitations to one transformed by independence and freedom. Our desire is for dignity and hope to be restored because we believe that every person has both value and potential.

2720 E Third StreetDayton, OH 45403

www.daytondreamcenter.org

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.02x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

45th percentile

0.01x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

85th percentile

38%

Higher net margin than 85% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

99th percentile

804%

Faster asset growth than 99% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

100th percentile

1724%

Faster revenue growth than 100% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$819,122

Up $558,086 (+214%) from 2023

Liabilities

Up

$12,971

Up $7,608 (+142%) from 2023

Net Assets

Up

$806,151

Up $550,478 (+215%) from 2023

Revenue

Up

$1,425,765

Up $827,519 (+138%) from 2023

Expenses

Up

$875,287

Up $503,843 (+136%) from 2023

Net Income

Up

$550,478

Up $323,676 (+143%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2022: $28,871Liabilities 2022: $0Net Assets 2022: $28,8712022Assets 2023: $261,036Liabilities 2023: $5,363Net Assets 2023: $255,6732023Assets 2024: $819,122Liabilities 2024: $12,971Net Assets 2024: $806,1512024

Highlighted filing

2024

Assets$819,122
Liabilities$12,971
Net Assets$806,151

Operations Trend

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

$1.5M$1.0M$500K$0Revenue 2022: $32,800Expenses 2022: $3,929Net Income 2022: $28,8712022Revenue 2023: $598,246Expenses 2023: $371,444Net Income 2023: $226,8022023Revenue 2024: $1,425,765Expenses 2024: $875,287Net Income 2024: $550,4782024

Highlighted filing

2024

Revenue$1,425,765
Expenses$875,287
Net Income$550,478

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2024
Return Version
2023v6.0
Gross Receipts
$1,425,765
Mission and Program Overview

Mission

Our purpose is to connect the people of dayton to a community of support by addressing immediate and long-term needs in the areas of poverty, addiction, education, abuse, joblessness, and community re-entry.

The dayton dream center is a non-profit outreach center dedicated to providing support and resources to the people of dayton affected by poverty, addiction, abuse, joblesness, and educational opportunity gaps. Our purpose is to connect the people of dayton to a community of support by addressing immediate and long-term needs in the areas of poverty, addiction, education, abuse, joblessness, and community re-entry. We do this in tangible ways through volunteers and partnerships as we walk alongside people struggling with a life of limitations to one transformed by independence and freedom. Our desire is for dignity and hope to be restored because we believe that every person has both value and potential.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net-$249,883-
Savings and Temporary Cash Investments-$240,017-
Pledges and Grants Receivable-$228,079-
Cash and Non-Interest-Bearing Accounts$259,005$101,143▼ $157,862
Prepaid Expenses and Deferred Charges$2,031--
Total Assets$261,036$819,122▲ $558,086
Liabilities
Accounts Payable and Accrued Expenses$5,363$12,971▲ $7,608
Total Liabilities$5,363$12,971▲ $7,608
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$255,673$568,330▲ $312,657
Net Assets With Donor Restrictions-$237,821-
Total Net Assets Fund Balance$255,673$806,151▲ $550,478
Total Liabilities and Net Assets / Fund Balance$261,036$819,122▲ $558,086

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$218,193$8,173$226,366
Land$31,690-$31,690
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Wesley McdonaldFormer ExecFT$52,500$52,500
Christine SextonExecutive DiFT$17,500$17,500

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,410,381
Program Service Revenue
$10,725
Investment Income
$4,659
Other Revenue
$0
All Other Contributions
$1,085,418
Change in Net Assets
$550,478

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 Amount
Other Non Cash Contri Table1$276,728
Other Non Cash Contri Table1$4,060
Total Noncash Contributions2$280,788

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,425,765
Total Revenue per Audited Statements
$1,425,765
Total Revenue per Form 990
$1,425,765
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$492,462
Salaries, Compensation, and Employee Benefits$382,825
Total Fundraising Expense$22,712
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$249,436$39,560$12,985$301,981
Occupancy$68,016$10,787$3,541$82,344
Current Officers, Directors, Trustees, and Key Employees$57,820$9,170$3,010$70,000
Office Expenses$12,895$2,046$669$15,610
Other Employee Benefits$8,957$1,421$466$10,844
Insurance$7,572$1,201$394$9,167
Depreciation Depletion$6,751$1,071$351$8,173
All Other Expenses$5,387$855$278$6,520
Other Expenses$2,514$399$130$3,043
Travel$2,092$332$109$2,533
Fees for Services Accounting$1,895$300$99$2,294
Fees for Services Management$1,660$263$87$2,010
Advertising$1,586$252$82$1,920
Fees for Services Legal$413$65$22$500
Total Functional Expenses$783,362$69,213$22,712$875,287

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$875,287
Total Expenses per Audited Statements$875,287
Total Expenses per Form 990$875,287
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 2

Michael patrick murray president spouse jacqueline murray trustee spouse

Form 990, Page 6, Part VI, Line 11B

Copy of 990 is provided to the board for review and approval prior to filing.

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

Monitored yearly during annual review of policy and recommitment document signing. During the current fiscal year end donations were made to certain board member lead non profit organizations by a non profit organization controlled by the board president.

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

Utilization of outside hr consultant, peo and cpa services. Ddc has an advisory (non-voting board member) - dan rupert, mba, sphr who provides consulting on hiring, salary, payroll and labor practices. Ddc has a contract with a peo, gms (group management services in richfield, ohio), to manage employee payroll, taxes, insurance, benefits, and worker's compensation.

Form 990, Page 6, Part VI, Line 19

Governing documents made available upon request.

Filing and Contact Details

Filer

Filer Name
Dayton Dream Center
EIN
87-2420605
Phone
9374698840
Address
2720 E THIRD STREET, DAYTON, OH 45403

Signing Officer

Name
Michael Patrick Murray
Title
President
Phone
9374540609
Signed
2024-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Patrick Murray
Formed
2021
Legal Domicile
Oh
Voting Board Members
11
Independent Board Members
9
Employees
7
Volunteers
225

Preparer

Firm
Kentner Sellers Llp
Address
801 FALLS CREEK DR, VANDALIA, OH 45377-9695
Preparer
Mark Smith
Phone
9378981376
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Our purpose is to connect the people of dayton to a community of support by addressing immediate and long-term needs in the areas of poverty, addiction, education, abuse, joblessness, and community re-entry. More than 20 years ago, the dream of the dayton dream center was born. Pastor pat and jackie murray and their congregation, living word church, located in vandalia, ohio, have run feeding programs and have served the adults and children of dayton using a truck and volunteers. The current facility was fully funded by the congregants of the their church and surrounding community. Over four million dollars were raised for the project from 2018-2022 and the building was renovated for its purpose and without debt. In july of 2022, the doors were officially opened. We began with very simple feeding programs and the intention of services being added as we could staff and support them. In the first year, over 11,000 visits were made by guests from the surrounding community around third and monmouth in dayton. We are serving meals multiple nights per week and breakfasts, too. We have added after-school children's programming, a summer vacation bible school program for neighborhood children, laundry and showering facilities, access to drug and alcohol treatment, english language acquisition through cooking classes, and women's counseling. We are connecting our clients to medical care, job skills training, support groups and parenting classes. We have gathered hundreds of volunteers and are adding new private and corporate donors each month. We have medical providers providing counseling and drug-treatment services in house. We are providing food, clothing and blankets, and have already built partnerships with businesses and local governments. We have seen women rescued from human trafficking. We are building fundraising strategies, applying for state and federal grants, connecting with donors, and working to acquire additional property to use for housing. Our vision is to walk beside our guests through rehab, counseling and basic needs being met, to education, job training, employment and self-sufficiency. Property was purchased in june 2024 to house a foster care program which will be operational in early 2025.

Financial Statement Notes

Schedule D, Page 3, Part X

Dayton dream center is an ohio not-for-profit corporation exempt from federal income taxes under section 501(c)(3) of the internal revenue code. The organization follows authoritative guidance related to the accounting for uncertain tax positions. The new guidance prescribes a comprehensive model for recognizing, measuring, presenting, and disclosing in the financial statements tax positions taken or expected to be taken on information and tax returns, including the positions that the organization is exempt from income taxes or not subject to income taxes on unrelated business income. Management concluded that there are no material uncertain tax positions as of june 30, 2024. Accordingly, there is no adjustment to the financial statements required to comply with the provisions of this guidance.

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IRS990/MissionDesc0OUR PURPOSE IS TO CONNECT THE PEOPLE OF DAYTON TO A COMMUNITY OF SUPPORT BY ADDRESSING IMMEDIATE AND LONG-TERM NEEDS IN THE AREAS OF POVERTY, ADDICTION, EDUCATION, ABUSE, JOBLESSNESS, AND COMMUNITY RE-ENTRY. MORE THAN 20 YEARS AGO, THE DREAM OF THE DAYTON DREAM CENTER WAS BORN. PASTOR PAT AND JACKIE MURRAY AND THEIR CONGREGATION, LIVING WORD CHURCH, LOCATED IN VANDALIA, OHIO, HAVE RUN FEEDING PROGRAMS AND HAVE SERVED THE ADULTS AND CHILDREN OF DAYTON USING A TRUCK AND VOLUNTEERS. THE CURRENT FACILITY WAS FULLY FUNDED BY THE CONGREGANTS OF THE THEIR CHURCH AND SURROUNDING COMMUNITY. OVER FOUR MILLION DOLLARS WERE RAISED FOR THE PROJECT FROM 2018-2022 AND THE BUILDING WAS RENOVATED FOR ITS PURPOSE AND WITHOUT DEBT. IN JULY OF 2022, THE DOORS WERE OFFICIALLY OPENED. WE BEGAN WITH VERY SIMPLE FEEDING PROGRAMS AND THE INTENTION OF SERVICES BEING ADDED AS WE COULD STAFF AND SUPPORT THEM. IN THE FIRST YEAR, OVER 11,000 VISITS WERE MADE BY GUESTS FROM THE SURROUNDING COMMUNITY AROUND THIRD AND
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IRS990/ProgSrvcAccomActy2Grp/Desc0SUDS N DUDS PROGRAM - ON-SITE SHOWERS, CLOTHING, AND LAUNDRY MINISTRY. OUR LAUNDRY FACILITY IS EQUIPPED WITH 4 COMMERCIAL WASHERS AND DRYERS, SHOWER ROOMS, AND A CLOTHING AREA STOCKED WITH MEN'S, WOMEN'S, AND CHILDREN'S CLOTHING AND SHOES. GUESTS CAN SCHEDULE AN APPOINTMENT FOR SUDS N DUDS SERVICES IN PERSON OR OVER THE PHONE. DAYS OF OPERATION ARE TUESDAYS 12- 430, WEDNESDAYS 12-1:30, AND THURSDAYS 12-4:30 (BY APPOINTMENT ONLY). SERVED 4,680 INDIVIDUALS FROM JUNE 2023 - JUNE 2024. DAYTON DREAM CENTER IS PLANNING TO INCREASE THE NUMBER OF GUESTS SERVED AND PROVIDE A HOT MEAL SERVED TO EACH GUEST WHILE WAITING ON THEIR APPOINTMENTS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0DC AFTER SCHOOL KIDS PROGRAM - DAYTON DREAM CENTER ACTIVELY ENGAGES THE CHILDREN OF EAST DAYTON EVERY WEEK DURING THE SCHOOL YEAR OUR KIDS PROGRAM PROVIDES A SAFE SPACE FOR KIDS TO GROW, LEARN, AND HAVE FUN TOGETHER THE CENTER OFFERS TUTORING, MATH AND READING PROGRAMS, AS WELL AS GAMES, SNACKS, AND TAKE-HOME MEALS FOR THE KIDS AVERAGED 30 KIDS PER WEEK DURING THE SCHOOL YEAR AND SERVED 2,250 MEALS FROM THE PERIOD JUNE 2023 - JUNE 2024.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DAYTON DREAM CENTER IS AN OHIO NOT-FOR-PROFIT CORPORATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION FOLLOWS AUTHORITATIVE GUIDANCE RELATED TO THE ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THE NEW GUIDANCE PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING, AND DISCLOSING IN THE FINANCIAL STATEMENTS TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON INFORMATION AND TAX RETURNS, INCLUDING THE POSITIONS THAT THE ORGANIZATION IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. MANAGEMENT CONCLUDED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2024. ACCORDINGLY, THERE IS NO ADJUSTMENT TO THE FINANCIAL STATEMENTS REQUIRED TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OUR PURPOSE IS TO CONNECT THE PEOPLE OF DAYTON TO A COMMUNITY OF SUPPORT BY ADDRESSING IMMEDIATE AND LONG-TERM NEEDS IN THE AREAS OF POVERTY, ADDICTION, EDUCATION, ABUSE, JOBLESSNESS, AND COMMUNITY RE-ENTRY. MORE THAN 20 YEARS AGO, THE DREAM OF THE DAYTON DREAM CENTER WAS BORN. PASTOR PAT AND JACKIE MURRAY AND THEIR CONGREGATION, LIVING WORD CHURCH, LOCATED IN VANDALIA, OHIO, HAVE RUN FEEDING PROGRAMS AND HAVE SERVED THE ADULTS AND CHILDREN OF DAYTON USING A TRUCK AND VOLUNTEERS. THE CURRENT FACILITY WAS FULLY FUNDED BY THE CONGREGANTS OF THE THEIR CHURCH AND SURROUNDING COMMUNITY. OVER FOUR MILLION DOLLARS WERE RAISED FOR THE PROJECT FROM 2018-2022 AND THE BUILDING WAS RENOVATED FOR ITS PURPOSE AND WITHOUT DEBT. IN JULY OF 2022, THE DOORS WERE OFFICIALLY OPENED. WE BEGAN WITH VERY SIMPLE FEEDING PROGRAMS AND THE INTENTION OF SERVICES BEING ADDED AS WE COULD STAFF AND SUPPORT THEM. IN THE FIRST YEAR, OVER 11,000 VISITS WERE MADE BY GUESTS FROM THE SURROUNDING COMMUNITY AROUND THIRD AND MONMOUTH IN DAYTON. WE ARE SERVING MEALS MULTIPLE NIGHTS PER WEEK AND BREAKFASTS, TOO. WE HAVE ADDED AFTER-SCHOOL CHILDREN'S PROGRAMMING, A SUMMER VACATION BIBLE SCHOOL PROGRAM FOR NEIGHBORHOOD CHILDREN, LAUNDRY AND SHOWERING FACILITIES, ACCESS TO DRUG AND ALCOHOL TREATMENT, ENGLISH LANGUAGE ACQUISITION THROUGH COOKING CLASSES, AND WOMEN'S COUNSELING. WE ARE CONNECTING OUR CLIENTS TO MEDICAL CARE, JOB SKILLS TRAINING, SUPPORT GROUPS AND PARENTING CLASSES. WE HAVE GATHERED HUNDREDS OF VOLUNTEERS AND ARE ADDING NEW PRIVATE AND CORPORATE DONORS EACH MONTH. WE HAVE MEDICAL PROVIDERS PROVIDING COUNSELING AND DRUG-TREATMENT SERVICES IN HOUSE. WE ARE PROVIDING FOOD, CLOTHING AND BLANKETS, AND HAVE ALREADY BUILT PARTNERSHIPS WITH BUSINESSES AND LOCAL GOVERNMENTS. WE HAVE SEEN WOMEN RESCUED FROM HUMAN TRAFFICKING. WE ARE BUILDING FUNDRAISING STRATEGIES, APPLYING FOR STATE AND FEDERAL GRANTS, CONNECTING WITH DONORS, AND WORKING TO ACQUIRE ADDITIONAL PROPERTY TO USE FOR HOUSING. OUR VISION IS TO WALK BESIDE OUR GUESTS THROUGH REHAB, COUNSELING AND BASIC NEEDS BEING MET, TO EDUCATION, JOB TRAINING, EMPLOYMENT AND SELF-SUFFICIENCY. PROPERTY WAS PURCHASED IN JUNE 2024 TO HOUSE A FOSTER CARE PROGRAM WHICH WILL BE OPERATIONAL IN EARLY 2025.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MICHAEL PATRICK MURRAY PRESIDENT SPOUSE JACQUELINE MURRAY TRUSTEE SPOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COPY OF 990 IS PROVIDED TO THE BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MONITORED YEARLY DURING ANNUAL REVIEW OF POLICY AND RECOMMITMENT DOCUMENT SIGNING. DURING THE CURRENT FISCAL YEAR END DONATIONS WERE MADE TO CERTAIN BOARD MEMBER LEAD NON PROFIT ORGANIZATIONS BY A NON PROFIT ORGANIZATION CONTROLLED BY THE BOARD PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UTILIZATION OF OUTSIDE HR CONSULTANT, PEO AND CPA SERVICES. DDC HAS AN ADVISORY (NON-VOTING BOARD MEMBER) - DAN RUPERT, MBA, SPHR WHO PROVIDES CONSULTING ON HIRING, SALARY, PAYROLL AND LABOR PRACTICES. DDC HAS A CONTRACT WITH A PEO, GMS (GROUP MANAGEMENT SERVICES IN RICHFIELD, OHIO), TO MANAGE EMPLOYEE PAYROLL, TAXES, INSURANCE, BENEFITS, AND WORKER'S COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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