Skip to content
Nonprofiteer
← DAYBREAK YOUTH SERVICES

Form 990 for tax year 2022

Filed by DAYBREAK YOUTH SERVICES.

Totals

Total revenue
$9,848,640
Total expenses
$10,019,735
Contributions and grants received
$2,999,201
Grants paid
$0
Program service revenue
$6,043,093
Investment income
$6,346
Other revenue
$800,000
Total assets, end of year
$9,384,930
Total liabilities, end of year
$6,177,642
Net assets or fund balances, end of year
$3,207,288
Program services expenses (Part IX)
$7,988,603
Management and general expenses
$1,918,039
Fundraising expenses
$113,093
Program service expenses (Part III)
$7,988,603

Program services were 79.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $250

  • 1e · Government grants (contributions)

    $2,311,414

  • 1f · All other contributions, gifts and grants

    $687,537

  • 2a · Program service revenue: INPATIENT TREATMENT

    total $5,210,687 · related or exempt $5,210,687

  • 2b · Program service revenue: OUTPATIENT TREATMENT

    total $386,716 · related or exempt $386,716

  • 2c · Program service revenue: RESTORATIVE RECEIVING

    total $336,789 · related or exempt $336,789

  • 2d · Program service revenue: EVALUATION & TREATMENT

    total $108,901 · related or exempt $108,901

  • 3 · Investment income

    total $5,491 · excluded $5,491

  • 7a · Gross sales of assets other than inventory

    securities $855

  • 7b · Less cost or other basis and sales expenses

    securities $0

  • 7c · Gain or loss

    securities $855

  • 7d · Net gain or loss

    total $855 · excluded $855

  • 11a · Other revenue: LEGAL SETTLEMENT

    total $800,000 · excluded $800,000

  • 11e · Other revenue, total

    $800,000

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $309,362 · program services $263,133 · management and general $43,398 · fundraising $2,831

  • 7 · Other salaries and wages

    total $5,127,478 · program services $4,358,856 · management and general $721,889 · fundraising $46,733

  • 9 · Other employee benefits

    total $807,616 · program services $702,491 · management and general $96,507 · fundraising $8,618

  • 10 · Payroll taxes

    total $525,770 · program services $454,994 · management and general $62,316 · fundraising $8,460

  • 11b · Fees: legal

    total $520,418 · management and general $520,418

  • 11c · Fees: accounting

    total $36,594 · management and general $36,594

  • 11f · Fees: investment management

    total $3,872 · management and general $3,872

  • 11g · Fees: other

    total $548,750 · program services $381,032 · management and general $162,757 · fundraising $4,961

  • 12 · Advertising and promotion

    total $38,592 · program services $589 · management and general $37,789 · fundraising $214

  • 13 · Office expenses

    total $425,958 · program services $401,215 · management and general $17,643 · fundraising $7,100

  • 14 · Information technology

    total $277,887 · program services $239,492 · management and general $28,318 · fundraising $10,077

  • 16 · Occupancy

    total $430,551 · program services $409,438 · management and general $20,224 · fundraising $889

  • 17 · Travel

    total $37,934 · program services $30,053 · management and general $6,691 · fundraising $1,190

  • 20 · Interest

    total $231,360 · program services $128,605 · management and general $98,468 · fundraising $4,287

  • 22 · Depreciation, depletion and amortization

    total $356,998 · program services $356,998

  • 23 · Insurance

    total $169,033 · program services $109,212 · management and general $53,878 · fundraising $5,943

  • 24a · Other expenses: REPAIRS & MAINTENANCE

    total $92,211 · program services $86,585 · management and general $4,569 · fundraising $1,057

  • 24b · Other expenses: LICENSES & FEES

    total $37,248 · program services $35,100 · management and general $2,148

  • 24c · Other expenses: B&O TAXES

    total $14,731 · program services $14,731

  • 24d · Other expenses: SMALL TOOLS & EQUIPMENT

    total $1,221 · program services $940 · management and general $261 · fundraising $20

  • 24e · All other expenses

    total $26,151 · program services $15,139 · management and general $299 · fundraising $10,713

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $168,981 · end of year $26,270

  • 2 · Savings and temporary cash investments

    beginning of year $6,986 · end of year $1,238

  • 3 · Pledges and grants receivable

    beginning of year $6,826 · end of year $6,826

  • 4 · Accounts receivable

    beginning of year $941,705 · end of year $1,072,273

  • 9 · Prepaid expenses and deferred charges

    beginning of year $95,190 · end of year $100,114

  • 10a · Land, buildings and equipment: cost or other basis

    $11,950,311

  • 10b · Land, buildings and equipment: accumulated depreciation

    $3,905,766

  • 10c · Land, buildings and equipment, net

    beginning of year $8,389,233 · end of year $8,044,545

  • 11 · Investments: publicly traded securities

    beginning of year $128,486 · end of year $133,664

  • 17 · Accounts payable and accrued expenses

    beginning of year $910,914 · end of year $511,788

  • 19 · Deferred revenue

    beginning of year $4,422 · end of year $5,672

  • 20 · Tax-exempt bond liabilities

    beginning of year $3,652,165 · end of year $3,535,684

  • 22 · Loans and payables to officers and key people

    beginning of year $260,000 · end of year $645,000

  • 23 · Secured mortgages and notes payable

    beginning of year $1,003,631 · end of year $954,780

  • 24 · Unsecured notes and loans payable

    beginning of year $499,900 · end of year $499,900

  • 25 · Other liabilities

    beginning of year $27,992 · end of year $24,818

  • 27 · Net assets without donor restrictions

    beginning of year $3,119,493 · end of year $2,948,398

  • 28 · Net assets with donor restrictions

    beginning of year $258,890 · end of year $258,890

Mission and programs · 2022

Mission

DAYBREAK SAVES YOUNG LIVES BY DEMONSTRATING LOVE AND BRINGING HOPE FOR THEIR FUTURE.

  • INPATIENT TREATMENT SERVICES, INCLUDING PROVIDING A SECURE INPATIENT SETTING FOR YOUTH TROUBLED BY SUBSTANCE ABUSE, ADDICTION, AND CO-OCCURRING PSYCHIATRIC OR BEHAVIORAL DISORDERS. FACILITIES LOCATED IN SPOKANE AND BRUSH PRAIRIE, WASHINGTON.

    Expenses $7,298,022 · Revenue $5,210,687

  • OUTPATIENT SUBSTANCE ABUSE TREATMENT FOR ADOLESCENTS AND THEIR FAMILIES AT FACILITIES LOCATED IN SPOKANE AND VANCOUVER, WASHINGTON. SIGNIFICANT CHANGE IN DELIVERY OF OUTPATIENT SERVICES OCCURRED DUE TO COVID. THESE SERVICES WERE CONDUCTED STRICTLY VIA TELEHEALTH UNTIL MID-2021. AT THAT TIME, SOME IN PERSON APPOINTMENTS WERE STARTING TO BE MADE WITH MOST SERVICES STILL CONDUCTED VIA TELEHEALTH.

    Expenses $438,659 · Revenue $386,716

  • INTENSIVE DEDICATED EVALUATION AND TREATMENT FACILITY IN SPOKANE, WASHINGTON PROVIDES A SAFE AND SECURE YET STRUCTURED ENVIRONMENT, AN EXPERIENCED TREATMENT TEAM OF PROFESSIONALS SPECIALIZING IN PSYCHIATRIC TRAINING AND SUICIDE PREVENTION, AND AN INDIVIDUALLY TAILORED PROGRAM THAT FOCUSES ON HEALING WHILE DEVELOPING CRITICAL LIFE SKILLS AND BUILDING CONFIDENCE.

    Expenses $141,481 · Revenue $108,901

  • DAYBREAK'S RESTORATIVE RECEIVING CENTER IS LOCATED IN THE INPATIENT FACILITY IN SPOKANE, WA AND SERVES YOUTH AGES 12-17 WHO HAVE BEEN, OR WHO ARE AT RISK OF BEING COMMERCIALLY AND SEXUALLY EXPLOITED. THIS IS THE FIRST YOUTH RESIDENTIAL TREATMENT PROGRAM IN THE NATION TO PROVIDE MENTAL HEALTH AND SUBSTANCE USE DISORDER TREATMENT WITH WRAPAROUND SUPPORT SERVICES FOR YOUTH WHO HAVE BEEN VICTIMS OF SEX TRAFFICKING.

    Expenses $110,441 · Revenue $336,789

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Ron Benfield

    CHAIR

    Total calculated
    $0
    Hours/week
    4

  • Vicki Jones

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    4

  • Sally Williams

    SECRETARY

    Total calculated
    $0
    Hours/week
    4

  • Julie Olds

    TREASURER (TERMED 6/2023)

    Total calculated
    $0
    Hours/week
    4

  • Joe Pauletto

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Ron Frederiksen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Ty Stober

    DIRECTOR (TERMED 8/2022)

    Total calculated
    $0
    Hours/week
    2

  • Suzy Dix

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Thomas Russell

    CEO

    Total calculated
    $196,948
    From this org
    $196,285
    From related orgs
    $0
    Other
    $663
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $196,285
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $663
    Filer's total
    $196,948

  • Richard Reathaford

    CFO

    Total calculated
    $101,888
    From this org
    $95,015
    From related orgs
    $0
    Other
    $6,873
    Hours/week
    50

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
19 April 2024
IRS schema version
2022v5.0
Source object
202401209349300025

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.