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Nonprofiteer
← DANIEL MEMORIAL INC

Form 990 for tax year 2024

Filed by DANIEL MEMORIAL INC.

Totals

Total revenue
$24,422,417
Total expenses
$22,947,403
Contributions and grants received
$10,399,894
Grants paid
$810,038
Program service revenue
$13,903,327
Investment income
$47,278
Other revenue
$71,918
Total assets, end of year
$7,707,660
Total liabilities, end of year
$2,907,313
Net assets or fund balances, end of year
$4,800,347
Program services expenses (Part IX)
$20,103,277
Management and general expenses
$2,790,227
Fundraising expenses
$53,899
Program service expenses (Part III)
$20,103,277

Program services were 87.6% 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

    $1,569,651

  • 1c · Fundraising events

    $133,250

  • 1e · Government grants (contributions)

    $7,921,167

  • 1f · All other contributions, gifts and grants

    $775,826

  • 1g · Noncash contributions included above

    $229,049

  • 2a · Program service revenue: MEDICAID

    total $12,861,530 · related or exempt $12,861,530

  • 2b · Program service revenue: PROGRAM SERVICE FEES

    total $637,644 · related or exempt $637,644

  • 2c · Program service revenue: EDUCATIONAL CONFERENCE FEES

    total $344,647 · related or exempt $344,647

  • 2d · Program service revenue: AFFILIATE LEASED EMPLOYEES AND MA

    total $59,506 · related or exempt $59,506

  • 3 · Investment income

    total $47,993 · excluded $47,993

  • 6a · Gross rents

    real property $1,400

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $1,400

  • 6d · Net rental income or loss

    total $1,400 · related or exempt $1,400

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

    other assets $715

  • 7c · Gain or loss

    other assets -$715

  • 7d · Net gain or loss

    total -$715 · related or exempt -$715

  • 8a · Fundraising events: gross income

    $77,566

  • 8a · Fundraising events: contributions included on line 1c

    $133,250

  • 8b · Fundraising events: direct expenses

    $77,566

  • 8c · Net income from fundraising events

    total $0

  • 10a · Gross sales of inventory

    $77,037

  • 10b · Cost of goods sold

    $8,767

  • 10c · Net income from sales of inventory

    total $68,270 · related or exempt $68,270

  • 11a · Other revenue: MISCELLANEOUS

    total $2,248 · related or exempt $2,248

  • 11e · Other revenue, total

    $2,248

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $810,038 · program services $810,038

  • 5 · Compensation of officers, directors and key employees

    total $731,635 · program services $650,994 · management and general $80,641

  • 7 · Other salaries and wages

    total $13,261,890 · program services $11,802,318 · management and general $1,459,572

  • 8 · Pension plan contributions

    total $108,054 · program services $94,939 · management and general $13,115

  • 9 · Other employee benefits

    total $1,593,214 · program services $1,399,847 · management and general $193,367

  • 10 · Payroll taxes

    total $1,181,671 · program services $1,039,766 · management and general $141,905

  • 11c · Fees: accounting

    total $90,194 · program services $81,782 · management and general $8,412

  • 11g · Fees: other

    total $1,101,978 · program services $786,170 · management and general $315,808

  • 12 · Advertising and promotion

    total $35,743 · fundraising $35,743

  • 13 · Office expenses

    total $252,612 · program services $201,922 · management and general $50,690

  • 16 · Occupancy

    total $909,944 · program services $800,902 · management and general $109,042

  • 17 · Travel

    total $241,691 · program services $237,824 · management and general $3,867

  • 19 · Conferences, conventions and meetings

    total $298,278 · program services $276,103 · management and general $12,016 · fundraising $10,159

  • 22 · Depreciation, depletion and amortization

    total $56,247 · program services $32,944 · management and general $23,303

  • 23 · Insurance

    total $182,242 · program services $157,082 · management and general $25,160

  • 24a · Other expenses: SPECIFIC ASSISTANCE TO

    total $1,088,175 · program services $1,084,122 · management and general $4,053

  • 24b · Other expenses: SUPPLIES

    total $538,996 · program services $449,768 · management and general $89,228

  • 24c · Other expenses: IN-KIND EXPENSES

    total $199,049 · management and general $199,049

  • 24d · Other expenses: BAD DEBT EXPENSE

    total $135,241 · program services $135,241

  • 24e · All other expenses

    total $130,511 · program services $61,515 · management and general $60,999 · fundraising $7,997

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,950 · end of year $2,750

  • 2 · Savings and temporary cash investments

    beginning of year $2,206,081 · end of year $2,338,762

  • 4 · Accounts receivable

    beginning of year $2,668,357 · end of year $3,373,794

  • 8 · Inventories for sale or use

    beginning of year $112,609 · end of year $56,093

  • 9 · Prepaid expenses and deferred charges

    beginning of year $154,506 · end of year $203,407

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

    $1,265,605

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

    $1,114,734

  • 10c · Land, buildings and equipment, net

    beginning of year $131,943 · end of year $150,871

  • 15 · Other assets

    beginning of year $1,762,984 · end of year $1,581,983

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,335,300 · end of year $1,555,237

  • 19 · Deferred revenue

    beginning of year $849,961 · end of year $181,228

  • 25 · Other liabilities

    beginning of year $1,443,770 · end of year $1,170,848

  • 27 · Net assets without donor restrictions

    beginning of year $3,410,399 · end of year $4,800,347

Mission and programs · 2024

Mission

TO PROVIDE VARIOUS CHILD AND ADOLESCENT REHABILITATION SERVICES.

  • FAMILY BASED TREATMENT - ASSIST ABUSED AND NEGLECTED CHILDREN TO MAKE THE TRANSITION FROM SEVERE EMOTIONAL DISTURBANCE TO A FUNCTIONAL STATE IN ORDER TO LIVE WITH THEIR NATURAL OR ADOPTIVE FAMILY.

    Expenses $2,270,461 · Grants $810,038 · Revenue $2,095,297

  • STATEWIDE INPATIENT PSYCHIATRIC PROGRAM - PROVIDE SERVICES FOR HIGH-RISK MEDICAID INDIVIDUALS UNDER THE AGE OF EIGHTEEN IN A RESIDENTIAL FACILITY OPERATED BY PROFESSIONAL STAFF. CHILDREN MUST ALSO MEET CLINICAL CRITERIA FOR THIS LEVEL OF CARE.

    Expenses $7,351,355 · Revenue $9,426,043

  • FOSTER CARE - DANIEL IS RESPONSIBLE FOR ABUSED CHILDREN UNDER 18 YEARS OF AGE. EACH CASE IS REVIEWED AND CHILDREN ARE PLACED IN ONE OF DANIEL'S PRE-SCREENED FOSTER HOMES OR A RELATIVE'S RESIDENCE.

    Expenses $5,462,476 · Revenue $19,185

  • EDUCATIONAL PRODUCT SALESEDUCATIONAL CONFERENCESCOMMUNITY MENTAL HEALTH TARGETED CASE MANAGEMENTCOMMUNITY MENTAL HEALTH THERAPUTIC BEHAVIORAL ON-SITE SERVICEPROJECT PREPAREFULL SERVICES SCHOOLSRESPITE CAREBEHAVIORAL MANAGEMENT CIRCUIT SEVENADOPTION INFORMATION CENTERADULT MENTAL HEALTH

    Expenses $5,018,985 · Revenue $2,434,005

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • DAN JACKSON

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • PHILLIP A BUHLER

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • SUSAN J BATEH

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • TIMOTHY J CORRIGAN

    VICE-CHAIRMAN

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • FELIPE PIA

    CFO

    Total calculated
    $137,673
    From this org
    $135,939
    From related orgs
    $0
    Other
    $1,734
    Hours/week
    32 + 8 related

  • LESLEY A WELLS

    PRESIDENT/CEO

    Total calculated
    $165,280
    From this org
    $162,300
    From related orgs
    $0
    Other
    $2,980
    Hours/week
    32 + 8 related

    Schedule J breakdown matched by us

    Base
    $157,500
    Bonus
    $0
    Other
    $4,800
    Deferred
    $2,980
    Nontaxable benefits
    $0
    Filer's total
    $165,280

  • MADISON B SHELLY

    CHIEF DEVELOPMENT OFFICER

    Total calculated
    $73,008
    From this org
    $71,508
    From related orgs
    $0
    Other
    $1,500
    Hours/week
    36

  • DAVID COGNETTA

    CHIEF DEVELOPMENT OFFICER

    Total calculated
    $114,270
    From this org
    $111,970
    From related orgs
    $0
    Other
    $2,300
    Hours/week
    40

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.

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.

Provenance

Return type
form_990
Tax year
2024
Filed
16 April 2026
IRS schema version
2024v5.5
Source object
202611109349300011

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