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Nonprofiteer
← FRESH START FOUNDATION

Form 990 for tax year 2022

Filed by FRESH START FOUNDATION.

Totals

Total revenue
$6,051,168
Total expenses
$5,972,680
Contributions and grants received
$30,164
Grants paid
$0
Program service revenue
$6,007,208
Investment income
$0
Other revenue
$13,796
Total assets, end of year
$3,144,464
Total liabilities, end of year
$4,039,237
Net assets or fund balances, end of year
-$894,773
Program services expenses (Part IX)
$5,318,024
Management and general expenses
$654,656
Fundraising expenses
$0
Program service expenses (Part III)
$5,318,024

Program services were 89.0% 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.

  • 1d · Related organizations

    $30,164

  • 2a · Program service revenue: GOVERNMENT

    total $5,915,124 · related or exempt $5,915,124

  • 2b · Program service revenue: SELF PAY

    total $92,084 · related or exempt $92,084

  • 6a · Gross rents

    real property $13,319

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $13,319

  • 6d · Net rental income or loss

    total $13,319 · excluded $13,319

  • 11a · Other revenue: MISCELLANEOUS

    total $477 · excluded $477

  • 11e · Other revenue, total

    $477

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $2,422,022 · program services $2,422,022

  • 8 · Pension plan contributions

    total $10,930 · program services $10,930

  • 9 · Other employee benefits

    total $435,762 · program services $435,762

  • 10 · Payroll taxes

    total $210,975 · program services $210,975

  • 11c · Fees: accounting

    total $19,307 · program services $19,307

  • 13 · Office expenses

    total $205,983 · program services $205,983

  • 14 · Information technology

    total $9,421 · program services $9,421

  • 16 · Occupancy

    total $855,999 · program services $855,999

  • 17 · Travel

    total $27,220 · program services $27,220

  • 20 · Interest

    total $110 · program services $110

  • 22 · Depreciation, depletion and amortization

    total $82,657 · program services $82,657

  • 23 · Insurance

    total $104,281 · program services $104,281

  • 24a · Other expenses: OTHER EXPENSES

    total $1,588,013 · program services $933,357 · management and general $654,656

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $257,566 · end of year $100,408

  • 4 · Accounts receivable

    beginning of year $1,780,864 · end of year $1,200,598

  • 9 · Prepaid expenses and deferred charges

    beginning of year $19,105 · end of year $17,674

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

    $981,295

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

    $609,373

  • 10c · Land, buildings and equipment, net

    beginning of year $395,110 · end of year $371,922

  • 15 · Other assets

    beginning of year $24,413 · end of year $1,453,862

  • 17 · Accounts payable and accrued expenses

    beginning of year $191,772 · end of year $185,166

  • 19 · Deferred revenue

    beginning of year $208,255 · end of year $165,960

  • 25 · Other liabilities

    beginning of year $3,050,292 · end of year $3,688,111

  • 27 · Net assets without donor restrictions

    beginning of year -$973,261 · end of year -$894,773

Mission and programs · 2022

Mission

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.

Activities or mission (Part I)

TO PROVIDE A CLEAN AND SOBER ENVIRONMENT FOR INDIVIDUALS WITHOUT APPROPRIATE PLACES TO LIVE.

  • FRESH START FOUNDATION PROVIDES 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. THE FOLLOWING ARE PROGRAM SERVICE ACCOMPLISHMENT HIGHLIGHTS: - THE FRESH START RECOVERY HOMES RECEIVED THE PHILADELPHIA MAYOR'S COMMISSION ON DRUG AND ALCOHOL TREATMENT "MAKING A DIFFERENCE AWARD". FRESH START RECEIVED THIS AWARD OVER STIFF COMPETITION, SUCH AS OUTPATIENT CLINICS AND RESEARCHED-BASED AGENCIES. - THE WORK WE ARE DOING WITH OUR 89 RECOVERY HOMES BEDS IS FUNDED BY THE OFFICE OF ADDICTION SERVICES (OAS). - WE WERE ALSO AWARDED NEW VA GPD GRANTS TO OFFER VARIOUS HOUSING MODELS TO 300 VETERANS. - THE FRESH START VETERANS PROGRAM OUTCOME MEASURES ARE AMONG THE BEST IN THE COUNTRY. TYPICALLY, AROUND 76% OF OUR VETERAN DISCHARGES GO TO PERMANENT HOUSING. WHEREAS, THE NATIONAL AVERAGE IS TYPICALLY AROUND 66% TO 69%.

    Expenses $5,318,024 · Revenue $6,007,208

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

Listed in Part VII

  • Derrick Yacovelli

    TREASURER/SECRETARY/CFO

    Total calculated
    $705,871
    From this org
    $0
    From related orgs
    $671,726
    Other
    $34,145
    Hours/week
    0.5 + 49.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $569,726 related
    Bonus
    $0
    Other
    $0 + $102,000 related
    Deferred
    $0 + $6,369 related
    Nontaxable benefits
    $0 + $27,776 related
    Filer's total
    $0 + $705,871 related

  • Malcolm Musgrove

    VP/VP, ABH

    Total calculated
    $307,258
    From this org
    $0
    From related orgs
    $278,195
    Other
    $29,063
    Hours/week
    0.5 + 49.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $278,195 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0 + $29,063 related
    Filer's total
    $0 + $307,258 related

  • Dennis Massott

    EXECUTIVE DIRECTOR

    Total calculated
    $135,565
    From this org
    $0
    From related orgs
    $110,734
    Other
    $24,831
    Hours/week
    37.5

  • Sylvia Purnell

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 6 related

  • Robert Nix III Esq

    PRESIDENT

    Total calculated
    $0
    Hours/week
    0.5 + 11 related

  • Douglas Spegal

    PROGRAM DIRECTOR

    Total calculated
    $113,683
    From this org
    $102,211
    From related orgs
    $0
    Other
    $11,472
    Hours/week
    37.5

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

  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 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

The filer's explanations (Part III)

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 FY2023: DERRICK YACOVELLI - $102,000

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.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • SENTRY MANAGEMENT SERVICES

    REAL ESTATE HOLDINGS · PA

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • NORTHWESTERN ENTERPRISES INC

    C · HOLDING COMPANY · PA

  • THE AMICA COMPANY

    C · INACTIVE · PA

  • NORTHWESTERN MANAGEMENT SERVICES COMPANY

    C · HOLDING COMPANY · PA

  • LIFE TREE PHARMACY SERVICES INC

    C · PHARMACY · PA

  • HOUSE NEXT DOOR INC

    C · INACTIVE · PA

  • NORTHWESTERN INTRASYSTEMS INC

    C · MANAGEMENT COMPANY · PA

  • LUMICARE INC

    C · HEALTH CONSULTING · PA

  • FRESH START NOW INC

    C · RECOVERY HOUSING · PA

Provenance

Return type
form_990
Tax year
2022
Filed
1 May 2024
IRS schema version
2022v5.0
Source object
202441349349308939

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