2025-01-15T13:29:13-06:00 2024-06-30 990 2023-07-01 232805137 FRESH START FOUNDATION FRES 6102604600 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 DERRICK YACOVELLI CFO 6102604600 2025-01-13 0 0 2023 2024-10-15 13:58:12Z DERRICK YACOVELLI 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 5153482 0 X WWW.MERAKEY.ORG X 1995 PA TO PROVIDE A CLEAN AND SOBER ENVIRONMENT FOR INDIVIDUALS WITHOUT APPROPRIATE PLACES TO LIVE. 5 2 101 0 0 0 30164 49 6007208 5142190 0 0 13796 11243 6051168 5153482 0 0 0 0 3079689 2739358 0 0 0 2892991 2727420 5972680 5466778 78488 -313296 3144464 2048765 4039237 3256834 -894773 -1208069 X PROVIDE A CLEAN AND SOBER ENVIRONMENT FOR INDIVIDUALS WITHOUT A PLACE TO LIVE IN THE COMMUNITY WHILE RECEIVING SUBSTANCE ABUSE TREATMENT IN A LICENSED OUTPATIENT, INTENSIVE OUTPATIENT OR PARTIAL HOSPITALIZATION PROGRAM. 0 0 4829992 0 5142190 FRESH START HOUSING AND SUPPORTIVE SERVICE PROGRAMS ARE FOR VETERANS AND INDIVIDUALS WITH A HISTORY OF HOMELESSNESS, ADDICTION, AND/OR VARYING DEGREES OF BEHAVIORAL HEALTH CHALLENGES. WE HAVE 6 RECOVERY HOUSES AND 2 VETERANS PROGRAMS IN THE CITY OF PHILADELPHIA THAT ARE DESIGNED TO ENSURE OUR RESIDENTS HAVE SAFE AND SUPPORTIVE HOUSING, AND WE HELP CONNECT THEM WITH RESOURCES TO ADDRESS THEIR PHSYCIAL AND MENTAL HEALTH NEEDS, INCOME, AND FUTURE HOUISING PLANS. IN FY24: - OUR VETERANS HEALTHCARE FOR HOMELESS VETERANS (HCHV) PROGRAM DISCHARGED 63% OF OUR VETERANS TO PERMANENT HOUSING. THIS PROGRAM WAS AWARDED A NEW 1-YEAR CONTRACT TO CONTINUE ITS SERVICES DUE TO OUR SUCCESS. - OUR VETERANS GRANT AND PER DIEM (GPD) PROGRAM DISCHARGED 64% OF OUR VETERANS TO PERMANENT HOUSING. THIS PROGRAM WAS AWARDED A NEW 3-YEAR GRANT TO CONTINUE ITS SERVICES DUE TO OUR SUCCESS. - THE RESIDENTS THAT LIVE IN OUR RECOVERY HOUSES, WHICH ARE FUNDED BY PHILADELPHIA'S OFFICE OF ADDICTION SERVICES (OAS) TESTED NEGATIVE FOR DRUGS AND/OR ALCOHOL IN 75% OF THEIR LAB TESTS. THESE PROGRAMS WERE AWARDED A NEW 1-YEAR CONTRACT TO CONTINUE ITS SERVICES DUE TO OUR SUCCESS. 4829992 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 101 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 2 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X SIMON WHANG 6102604600 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 DERRICK YACOVELLI TREASURER/SECRETARY/CFO 0.50 49.50 X X 0 738281 36981 MALCOLM MUSGROVE VP/VP, ABH 0.50 49.50 X X 0 306969 30729 DENNIS MASSOTT EXECUTIVE DIRECTOR 37.50 0.00 X 0 113686 26284 SYLVIA PURNELL DIRECTOR 1.00 6.00 X 0 0 0 ROBERT NIX III ESQ PRESIDENT 0.50 11.00 X X 0 0 0 0 1158936 93994 0 0 1 0 0 49 49 GOVERNMENT 623220 5058092 5058092 SELF PAY 623220 84098 84098 5142190 11243 0 11243 11243 11243 5153482 5142190 0 11243 2150000 2150000 7999 7999 390761 390761 190598 190598 123 123 19091 19091 2162 2162 140295 140295 3546 3546 776644 776644 20931 20931 120 120 77484 77484 108001 108001 CORPORATE ALLOCATION EX 556713 556713 FOOD 501202 501202 EXECUTIVE DIRECTOR - IN 222361 222361 FACILITY MANAGEMENT - I 106623 106623 192124 112051 80073 5466778 4829992 636786 0 100408 100165 1200598 546277 17674 48135 986295 683439 371922 302856 1453862 1051332 3144464 2048765 185166 209948 165960 128760 3688111 2918126 4039237 3256834 X -894773 -1208069 -894773 -1208069 3144464 2048765 -313296 0 X 0 1 X 1 1 1 X 1870 4245 27770 30164 49 64098 6047215 5940929 6026337 6007208 5142190 29163879 6049085 5945174 6054107 6037372 5142239 29227977 0 0 0 29227977 10296 10371 10821 13319 11243 56050 10296 10371 10821 13319 11243 56050 3966 4701 1784 477 10928 6063347 5960246 6066712 6051168 5153482 29294955 0.99770 0.99800 0.00190 0.00150 X 396430 228055 168375 2080 1421 659 103394 98332 5062 484391 355631 128760 302856 SECURITY DEPOSITS 24413 RIGHT OF USE 1026919 1051332 DUE TO AFFILIATES 1873542 DUE TO FUNDING SOURCE 17665 RIGHT OF USE 1026919 2918126 X 5153482 0 5153482 0 5153482 5466778 0 5466778 0 5466778 PART X, LINE 2: FRESH START FOUNDATION FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. FRESH START FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER IRC SECTION 501(C)(3), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. FRESH START FOUNDATION HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUTE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. FRESH START FOUNDATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 0 1 0 0 0 0 0 0 0 DERRICK YACOVELLI TREASURER/SECRETARY/CFO 0 617031 0 0 0 121250 0 0 0 36981 0 775262 0 0 MALCOLM MUSGROVE VP/VP, ABH 0 306969 0 0 0 0 0 0 0 30729 0 337698 0 0 PART I, LINE 3 THIS ORGANIZATION DOES NOT DIRECTLY PAY ITS OFFICERS AND DIRECTORS. ALL COMPENSATION TO THE OFFICERS AND DIRECTORS REPORTED ON PART VII OF THE FORM 990 WAS PAID BY A RELATED ORGANIZATION, MERAKEY USA. MERAKEY USA UNDERTAKES A THOROUGH PROCESS TO ENSURE THAT THE EXECUTIVE COMPENSATION IT PAYS TO ITS TOP MANAGEMENT OFFICIALS IS REASONABLE GIVEN THE MARKET IN WHICH THE ORGANIZATION OPERATES. MERAKEY USA CHECKS THE FOLLOWING BOXES FOR SCHEDULE J, PART I, QUESTION 3 ON ITS FORM 990: COMPENSATION COMMITTEE INDEPENDENT COMPENSATION CONSULTANT FORM 990 OF OTHER ORGANIZATIONS WRITTEN EMPLOYMENT CONTRACT COMPENSATION SURVEY OR STUDY APPROVAL BY THE BOARD OF COMPENSATION COMMITTEE PART I, LINE 4B THE FOLLOWING OFFICER PARTICIPATED IN A 457(F) NONQUALIFIED RETIREMENT PLAN IN FY2024: DERRICK YACOVELLI - $121,250 FORM 990, PART V, LINE 1A MERAKEY USA USES A CASH MANAGEMENT SYSTEM THAT ISSUES ALL FORMS 1099 THROUGH THE PARENT ORGANIZATION FOR ALL SUBSIDIARIES. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WAS PREPARED BY THE ORGANIZATION'S TAX MANAGER AND REVIEWED BY AN EXTERNAL TAX ADVISOR. COMMENTS AND THE 990 WERE REVIEWED BY SENIOR MANAGEMENT. THE FORM 990 WAS THEN SENT TO EACH BOARD MEMBER FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C AN ANNUAL QUESTIONNAIRE IS SENT TO AND COMPLETED BY EACH DIRECTOR, OFFICER AND KEY EMPLOYEE. ANY BOARD MEMBER WITH A CONFLICT OF INTEREST IS REQUIRED TO RECUSE HIMSELF/HERSELF FROM ANY DISCUSSIONS, NEGOTIATIONS, DELIBERATIONS OR DECISION MAKING INVOLVING THE TRANSACTION CAUSING THE CONFLICT. ALL CONFLICTS OF INTEREST INVOLVING DIRECTORS, OFFICERS AND KEY EMPLOYEES ARE REVIEWED BY GENERAL COUNSEL. THE CONFLICT OF INTEREST POLICY IS MONITORED BY THE ORGANIZATION'S OFFICE OF QUALITY AND COMPLIANCE AND ANY POTENTIAL CONFLICTS ARE INVESTIGATED IMMEDIATELY. ANY DISCLOSED RELATIONSHIPS ARE COMMUNICATED TO THE CORPORATE CONTROLLER FOR PURPOSE OF THE AUDIT, COMPLETING FORM 990 AND FOR ANY POSSIBLE INTERNAL CONTROL ISSUES THAT MAY TAKE PLACE DUE TO THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 AN INTEGRAL PART OF THE ORGANIZATION'S EXECUTIVE RETENTION STRATEGY IS MAINTAINING A COMPREHENSIVE, COMPETITIVE COMPENSATION PROGRAM FOR KEY LEADERSHIP PERSONNEL. TO ENSURE THAT ITS PROGRAM AND PRACTICES ARE MEETING THIS OBJECTIVE, THE COMPENSATION COMMITTEE OF THE MERAKEY USA BOARD OF DIRECTORS ENGAGED A CONSULTANT TO REVIEW THE PROGRAM STRUCTURE, CURRENT PAY AND REWARD LEVELS AND RELATED ADMINISTRATIVE PRACTICES. SPECIFICALLY, THE CONSULTANTS WERE ASKED TO IDENTIFY AND REPORT ON CURRENT EXECUTIVE COMPENSATION LEVELS AND PRACTICES AND PROGRAMMING TRENDS AMONG MISSION SIMILAR ORGANIZATIONS OF LIKE SIZE AND OPERATIONAL SCOPE, ASSESS CURRENT MERAKEY USA EXECUTIVE PAY LEVELS AND PRACTICES IN LIGHT OF PREVAILING INDUSTRY NORMS AND, IN LIGHT OF CONTINUING IRS AND SPONSORING AGENCY SCRUTINY OF EXECUTIVE PAY LEVELS AND PRACTICES IN TAX-EXEMPT ORGANIZATIONS TO DETERMINE REASONABLENESS OF EXECUTIVE PAY UNDER IRC SECTION 4958 GUIDELINES. THE COMPENSATION COMMITTEE USED THIS INFORMATION TO APPROVE THE COMPENSATION OF THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER AND DETERMINE THE COMPENSATION OF OTHER KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. 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