2024-05-06T14:25:36-04:00 2023-06-30 310984000 MANNING & ASSOCIATES CPAS LLC PO BOX 13449 DAYTON OH 454130449 990 2022-07-01 310864474 DAYBREAK INC DAYB 9373954600 605 S PATTERSON BLVD DAYTON OH 45402 JUAN FRAIZ CFO E-DATE 06-26-23 9373954600 2024-05-06 true JUAN FRAIZ 999009999 false SANDRA L COMER CPA P00028677 9378983167 2024-05-06 X 2022 2023-04-26 12:10:37Z JUAN FRAIZ 605 S PATTERSON BLVD DAYTON OH 45402 11508762 false X DAYBREAKDAYTON.ORG X 1975 OH TO PROVIDE MIAMI VALLEY HOMELESS AND VULNERABLE YOUTH WITH SERVICES THAT PROMOTE SAFETY, STABILITY AND WELL-BEING. 9 9 129 10 0 5367850 5455819 1648240 1213299 239070 -451387 25834 30604 7280994 6248335 0 0 4949638 4619080 0 426076 2782822 2799432 7732460 7418512 -451466 -1170177 13600175 13241825 519754 473274 13080421 12768551 X TO PROVIDE MIAMI VALLEY HOMELESS AND VULNERABLE YOUTH WITH SERVICES THAT PROMOTE SAFETY, STABILITY AND WELL-BEING. false false 1183292 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. 1947392 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. 1921413 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. 1073714 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. 1073714 6125811 true false false false false false false false false true true false false false false false true true false false false false false true false false false false false true false false false false false false false true false false false false false true true true true false true 38 0 true 129 true false false false false false false false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true false false OH X X JUAN FRAIZ 9373954600 605 S PATTERSON BLVD DAYTON OH 45402 JOHN JAGODZINSKI CFO & CEO 45.00 X 132636 0 6060 ALISHA MURRAY CEO E-DATE 45.00 X 88955 0 10656 DONERICK BLACK TRUSTEE 0.25 X 0 0 0 DOUG COMPTON BOARD PRESID 0.25 X X 0 0 0 ALISHA EILERS SECRETARY 0.25 X X 0 0 0 DR PAMELA ELLIS TRUSTEE 0.25 X 0 0 0 JIM BROWN III BOARD VICE P 0.25 X X 0 0 0 JORDAN JENNINGS TRUSTEE 0.25 X 0 0 0 PAUL JONES TREASURER 0.25 X X 0 0 0 KERI KIRSCHMAN TRUSTEE 0.25 X 0 0 0 ABIGAIL SLENSKI TRUSTEE 0.25 X 0 0 0 JUAN FRAIZ CFO E-DATE 45.00 X 0 0 0 221591 16716 1 true false false HCST INC 1430 OAK CT STE 312 BEAVERCREEK OH 45430 IT SERVICES 154090 MERCHANT SECURITY SERVICES 2015 WAYNE AVE DAYTON OH 45410 SECURITY 140452 2 4330714 1125105 5455819 MEDICAID FEES 624100 631250 631250 OTHER PROGRAM SERVICE FEES 812900 538689 538689 JUVENILE PLACEMENT 812900 43360 43360 1213299 117886 117886 4691154 5244190 16237 -553036 -16237 -569273 -569273 OTHER 900099 30604 30604 30604 6248335 674630 117886 88955 22239 66716 132636 33159 66318 33159 3541973 3012362 318790 210821 551305 448025 64026 39254 304211 237142 48399 18670 17360 17360 124623 73772 37081 13770 27858 24 50 27784 505347 444684 27011 33652 146319 128626 9392 8301 1000367 970433 22957 6977 66829 66829 15965 12136 3085 744 35613 35613 463789 411403 40051 12335 80122 65918 11080 3124 DUES/FEES/LICENSES 111588 22956 84879 3753 CONTRACT LABOR 91422 29222 48468 13732 CLIENT FURN. & SUPPLIES 81812 81812 FOOD 20304 19342 962 10114 10114 7418512 6125811 866625 426076 491182 314334 1546554 1247159 386000 789408 26939 19910 12589243 5541961 7472238 7047282 3677262 3823732 13600175 13241825 519754 473274 519754 473274 X 12210988 11979647 869433 788904 13080421 12768551 13600175 13241825 -1170177 858307 X false true X true true true X 6581127 6286166 5864883 5367850 5455819 29555845 6581127 6286166 5864883 5367850 5455819 29555845 29555845 94687 104659 96252 223754 117886 637238 30193083 8277740 0.97890 0.97920 X PART II, LINE 10 NONE 0 2278624 217692 2496316 2705901 427277 2278624 2192191 513710 2705901 2130453 61738 2192191 2018809 111644 2130453 1.00000 false false 295377 295377 10782704 4186853 6595851 1511162 1355108 156054 7047282 7009060 858307 -97582 760725 6248335 6248335 7473906 55394 55394 7418512 7418512 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 false X false false false false false false false false false JOHN JAGODZINSKI CFO & CEO 132636 6060 138696 OPPORTUNITY HOUSE LLC OFFICER OF BOTH RENTAL OF PROPERTY false OPPORTUNITY HOUSE LLC OFFICER OF BOTH RENTAL OF PROPERTY false OPPORTUNITY HOUSE LLC OFFICER OF BOTH ADMINISTRATIVE EXP false SCHEDULE L, PART V THE CEO OF THE FILING ORGANIZATION IS AN OFFICER OF THE OPPORTUNITY HOUSE MANAGER, INC., A PARTIALLY OWNED SUBSIDIARY OF THE FILING ORGANIZATION. OPPORTUNITY HOUSE MANAGER, INC. IS THE GENERAL PARTNER OF OPPORTUNITY HOUSE LLC, A LIMITED LIABILITY COMPANY TAXED AS A PARTNERSHIP. TRANSACTIONS BETWEEN THE FILING ORGANIZATION AND OPPORTUNITY HOUSE LLC ARE LISTED. ALL TRANSACTIONS ARE RELATED TO THE FILING ORGANIZATION'S EXEMPT FUNCTION. 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. 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. 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