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Nonprofiteer
← FRESH START FOUNDATION

Form 990 for tax year 2023

Filed by FRESH START FOUNDATION.

Totals

Total revenue
$5,153,482
Total expenses
$5,466,778
Contributions and grants received
$49
Grants paid
$0
Program service revenue
$5,142,190
Investment income
$0
Other revenue
$11,243
Total assets, end of year
$2,048,765
Total liabilities, end of year
$3,256,834
Net assets or fund balances, end of year
-$1,208,069
Program services expenses (Part IX)
$4,829,992
Management and general expenses
$636,786
Fundraising expenses
$0
Program service expenses (Part III)
$4,829,992

Program services were 88.4% 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

    $49

  • 2a · Program service revenue: GOVERNMENT

    total $5,058,092 · related or exempt $5,058,092

  • 2b · Program service revenue: SELF PAY

    total $84,098 · related or exempt $84,098

  • 6a · Gross rents

    real property $11,243

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $11,243

  • 6d · Net rental income or loss

    total $11,243 · excluded $11,243

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $2,150,000 · program services $2,150,000

  • 8 · Pension plan contributions

    total $7,999 · program services $7,999

  • 9 · Other employee benefits

    total $390,761 · program services $390,761

  • 10 · Payroll taxes

    total $190,598 · program services $190,598

  • 11b · Fees: legal

    total $123 · program services $123

  • 11c · Fees: accounting

    total $19,091 · program services $19,091

  • 11g · Fees: other

    total $2,162 · program services $2,162

  • 13 · Office expenses

    total $140,295 · program services $140,295

  • 14 · Information technology

    total $3,546 · program services $3,546

  • 16 · Occupancy

    total $776,644 · program services $776,644

  • 17 · Travel

    total $20,931 · program services $20,931

  • 20 · Interest

    total $120 · program services $120

  • 22 · Depreciation, depletion and amortization

    total $77,484 · program services $77,484

  • 23 · Insurance

    total $108,001 · program services $108,001

  • 24a · Other expenses: CORPORATE ALLOCATION EX

    total $556,713 · management and general $556,713

  • 24b · Other expenses: FOOD

    total $501,202 · program services $501,202

  • 24c · Other expenses: EXECUTIVE DIRECTOR - IN

    total $222,361 · program services $222,361

  • 24d · Other expenses: FACILITY MANAGEMENT - I

    total $106,623 · program services $106,623

  • 24e · All other expenses

    total $192,124 · program services $112,051 · management and general $80,073

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $100,408 · end of year $100,165

  • 4 · Accounts receivable

    beginning of year $1,200,598 · end of year $546,277

  • 9 · Prepaid expenses and deferred charges

    beginning of year $17,674 · end of year $48,135

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

    $986,295

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

    $683,439

  • 10c · Land, buildings and equipment, net

    beginning of year $371,922 · end of year $302,856

  • 15 · Other assets

    beginning of year $1,453,862 · end of year $1,051,332

  • 17 · Accounts payable and accrued expenses

    beginning of year $185,166 · end of year $209,948

  • 19 · Deferred revenue

    beginning of year $165,960 · end of year $128,760

  • 25 · Other liabilities

    beginning of year $3,688,111 · end of year $2,918,126

  • 27 · Net assets without donor restrictions

    beginning of year -$894,773 · end of year -$1,208,069

Mission and programs · 2023

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 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.

    Expenses $4,829,992 · Revenue $5,142,190

As filed on the 2023 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
    $775,262
    From this org
    $0
    From related orgs
    $738,281
    Other
    $36,981
    Hours/week
    0.5 + 49.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $617,031 related
    Bonus
    $0
    Other
    $0 + $121,250 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $36,981 related
    Filer's total
    $0 + $775,262 related

  • Malcolm Musgrove

    VP/VP, ABH

    Total calculated
    $337,698
    From this org
    $0
    From related orgs
    $306,969
    Other
    $30,729
    Hours/week
    0.5 + 49.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $306,969 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0 + $30,729 related
    Filer's total
    $0 + $337,698 related

  • Dennis Massott

    EXECUTIVE DIRECTOR

    Total calculated
    $139,970
    From this org
    $0
    From related orgs
    $113,686
    Other
    $26,284
    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

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 FY2024: DERRICK YACOVELLI - $121,250

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
2023
Filed
13 January 2025
IRS schema version
2023v6.0
Source object
202530159349302143

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