← DAYSTAR FOR MEDICALLY FRAGILE CHILDREN INC

Form 990 for tax year 2023

Filed by DAYSTAR FOR MEDICALLY FRAGILE CHILDREN INC.

Totals

Total revenue: $4,780,110
Total expenses: $4,082,589
Contributions and grants received: $1,629,781
Grants paid: $0
Program service revenue: $3,065,062
Investment income: $90,626
Other revenue: -$5,359
Total assets, end of year: $10,777,562
Total liabilities, end of year: $1,041,253
Net assets or fund balances, end of year: $9,736,309
Program services expenses (Part IX): $3,297,880
Management and general expenses: $686,654
Fundraising expenses: $98,055
Program service expenses (Part III): $3,297,880

Program services were 80.8% 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.

1c · Fundraising events

$446,022
1e · Government grants (contributions)

$135,437
1f · All other contributions, gifts and grants

$1,048,322
2a · Program service revenue: STATE AND LOCAL FUNDING

total $3,063,501 · related or exempt $3,063,501
2b · Program service revenue: FAMILY TUITION

total $1,561 · related or exempt $1,561
3 · Investment income

total $191,830 · excluded $191,830
7a · Gross sales of assets other than inventory

securities $4,559,021
7b · Less cost or other basis and sales expenses

securities $4,660,225
7c · Gain or loss

securities -$101,204
7d · Net gain or loss

total -$101,204 · excluded -$101,204
8a · Fundraising events: gross income

$23,790
8a · Fundraising events: contributions included on line 1c

$446,022
8b · Fundraising events: direct expenses

$30,809
8c · Net income from fundraising events

total -$7,019 · excluded -$7,019
11a · Other revenue: OTHER

total $1,660 · excluded $1,660
11e · Other revenue, total

$1,660

Functional expenses

Part IX, the statement of functional expenses.

5 · Compensation of officers, directors and key employees

total $146,410 · program services $126,250 · management and general $18,325 · fundraising $1,835
7 · Other salaries and wages

total $2,325,121 · program services $2,004,965 · management and general $291,009 · fundraising $29,147
9 · Other employee benefits

total $271,241 · program services $233,893 · management and general $33,948 · fundraising $3,400
10 · Payroll taxes

total $213,655 · program services $184,236 · management and general $26,741 · fundraising $2,678
11b · Fees: legal

total $2,302 · management and general $2,302
11c · Fees: accounting

total $21,560 · management and general $21,560
11g · Fees: other

total $306,297 · program services $217,797 · management and general $88,500
12 · Advertising and promotion

total $39,870 · management and general $15,697 · fundraising $24,173
13 · Office expenses

total $17,154 · program services $3,959 · management and general $13,069 · fundraising $126
14 · Information technology

total $90,895 · program services $77,116 · management and general $9,604 · fundraising $4,175
16 · Occupancy

total $16,117 · program services $14,183 · management and general $1,773 · fundraising $161
20 · Interest

total $11,791 · program services $10,376 · management and general $1,297 · fundraising $118
22 · Depreciation, depletion and amortization

total $97,271 · program services $85,598 · management and general $10,700 · fundraising $973
23 · Insurance

total $80,398 · program services $70,750 · management and general $8,844 · fundraising $804
24a · Other expenses: RECRUITMENT AND TRAININ

total $184,467 · program services $80,640 · management and general $103,827
24b · Other expenses: REPAIRS AND MAINTENANCE

total $96,435 · program services $84,863 · management and general $10,608 · fundraising $964
24c · Other expenses: PAYROLL SERVICE FEE

total $46,906 · program services $40,447 · management and general $5,871 · fundraising $588
24d · Other expenses: SUPPLIES

total $44,437 · program services $41,590 · management and general $2,847
24e · All other expenses

total $70,262 · program services $21,217 · management and general $20,132 · fundraising $28,913

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $223,787 · end of year $377,715
2 · Savings and temporary cash investments

beginning of year $212,373 · end of year $264,555
4 · Accounts receivable

beginning of year $302,864 · end of year $313,454
9 · Prepaid expenses and deferred charges

beginning of year $1,500 · end of year $21,255
10a · Land, buildings and equipment: cost or other basis

$5,968,671
10b · Land, buildings and equipment: accumulated depreciation

$959,352
10c · Land, buildings and equipment, net

beginning of year $1,913,729 · end of year $5,009,319
11 · Investments: publicly traded securities

beginning of year $6,793,918 · end of year $4,791,264
17 · Accounts payable and accrued expenses

beginning of year $121,144 · end of year $149,110
19 · Deferred revenue

beginning of year $600,000 · end of year $555,790
23 · Secured mortgages and notes payable

beginning of year $409,163 · end of year $336,353
27 · Net assets without donor restrictions

beginning of year $6,169,156 · end of year $6,490,726
28 · Net assets with donor restrictions

beginning of year $2,148,708 · end of year $3,245,583

Mission and programs · 2023

Mission

DAYSTAR KIDS PROMOTES THE HEALTH CARE, THERAPEUTIC, EDUCATIONAL, AND SOCIAL GOALS FOR CHILDREN WHOSE DEVELOPMENT IS DISRUPTED BY HOSPITALIZATION AND/OR TREATMENT FOR THEIR COMPLEX HEALTH CARE CONDITIONS.

Activities or mission (Part I)

SEE SCHEDULE O.

DAYSTAR KIDS PROVIDES YEAR-ROUND, FULL-DAY SPECIALIZED PEDIATRIC AND DEVELOPMENTAL SERVICES TO CHILDREN WITH COMPLEX HEALTH CARE CONDITIONS RANGING IN AGE FROM 4 MONTHS TO 5 YEARS OLD AND EMPOWERS CHILDREN WITH THE SKILLS THEY NEED TO SUCCESSFULLY ENTER KINDERGARTEN WITH THEIR PEERS. IN 2023, DAYSTAR KIDS PROVIDED SKILLED PEDIATRIC NURSING SERVICES, EARLY CHILDHOOD AND SPECIAL EDUCATION PROGRAMS, HEALTH CARE COORDINATION, FAMILY SUPPORT SERVICES, AND RELATED THERAPIES ONSITE TO 59 ENROLLEES FROM 15 SCHOOL DISTRICTS WITHIN 5 COUNTIES IN THE GREATER ROCHESTER AREA.

Expenses $2,576,860 · Revenue $2,344,042
DAYSTAR KIDS' FAMILY SUPPORT SERVICES PROGRAM IS SUPPORTED BY NEW YORK STATE OFFICE FOR PEOPLE WITH WITH DEVELOPMENTAL DISABILITIES AND PROVIDES ESSENTIAL CARE COORDINATION SERVICES, TRANSITIONAL SUPPORT SERVICES, PREVENTIVE HEALTHCARE SERVICES, HEALTHCARE NAVIGATION ASSISTANCE, FAMILY ADVOCACY, AND ESSENTIAL EDUCATION AND TRAINING SERVICES TO UP TO 50 FAMILIES ANNUALLY WITH AN INFANT OR CHILD WITH COMPLEX HEALTHCARE CONDITIONS AND DEVELOPMENTAL DISABILITIES. DURING 2023, DAYSTAR SERVED 57 FAMILIES WHO WERE APPROVED FOR THIS SERVICE, EMPOWERING THEM TO EFFECTIVELY ADVOCATE AND MANAGE THEIR CHILD'S COMPLEX HEALTH CARE, SOCIAL-EMOTIONAL, AND EDUCATIONAL GOALS, WHILE SUPPORTING THEIR FAMILY'S NEED FOR ADDITIONAL CARE COORDINATION SUPPORTS.

Expenses $208,594 · Revenue $208,594
DAYSTAR KIDS' EARLY INTERVENTION AND PRESCHOOL SPECIAL SERVICES PROGRAM CONSISTS OF A DEDICATED TEAM OF RELATED PROVIDERS EXPERT IN WORKING WITH CHILDREN WITH MEDICAL COMPLEXITY TO PROVIDE ASSESSMENTS, EVALUATION SERVICES, AND THERAPY SERVICES. THIS PROGRAM IMPROVES SERVICE INTEGRATION, LINKING THE AGENCY'S CURRICULUM, THERAPEUTIC GOALS, AND HEALTH CARE DIRECTIVES TO SUPPORT THE INDIVIDUALIZED NEEDS OF EACH ENROLLEE, AND CREATES UNPARALLELED CONTINUITY OF CARE BY MINIMIZING PATIENT TRANSITIONS AND DISRUPTION OF SERVICES.

Expenses $512,426 · Revenue $512,426

As filed on the 2023 return.

Listed in Part VII

Mike BuckleyMIKE BUCKLEY

PRESIDENT

Total calculated

$0

Hours/week

1
Michael SchwablMICHAEL SCHWABL

VICE PRESIDENT

Total calculated

$0

Hours/week

1
Katy Dimarco Ms EdKATY DIMARCO MS ED

BOARD MEMBER

Total calculated

$0

Hours/week

1
Steve McCluskiSTEVE MCCLUSKI

TREASURER

Total calculated

$0

Hours/week

1
Andrew PlutaANDREW PLUTA

BOARD MEMBER

Total calculated

$0

Hours/week

1
Sr Beth SutterSR BETH SUTTER

BOARD MEMBER

Total calculated

$0

Hours/week

1
Mike HessMIKE HESS

BOARD MEMBER

Total calculated

$0

Hours/week

1
Kathy Rideout EdD Pnp-Bc FnapKATHY RIDEOUT EDD PNP-BC FNAP

BOARD MEMBER

Total calculated

$0

Hours/week

1
Adam SmithADAM SMITH

BOARD MEMBER

Total calculated

$0

Hours/week

1
Gabriel ChodakGABRIEL CHODAK

BOARD MEMBER

Total calculated

$0

Hours/week

1
Lindsay Prichard FoxLINDSAY PRICHARD FOX

BOARD MEMBER

Total calculated

$0

Hours/week

1
Phil CastleberryPHIL CASTLEBERRY

SECRETARY

Total calculated

$0

Hours/week

1
Darcy MucciDARCY MUCCI

BOARD MEMBER

Total calculated

$0

Hours/week

1
Mason Grower IVMASON GROWER IV

BOARD MEMBER

Total calculated

$0

Hours/week

1
Amber FosterAMBER FOSTER

BOARD MEMBER

Total calculated

$0

Hours/week

1
Jesse HamlinJESSE HAMLIN

BOARD MEMBER

Total calculated

$0

Hours/week

1
Kim CondonKIM CONDON

CHIEF EXECUTIVE OFFICER

Total calculated

$172,353

From this org

$146,410

From related orgs

$0

Other

$25,943

Hours/week

40

Schedule J breakdown matched by us

Base

$146,410

Bonus

$0

Other

$0

Deferred

$0

Nontaxable benefits

$25,943

Filer's total

$172,353
Diane TuckerDIANE TUCKER

CHIEF FINANCIAL OFFICER

Total calculated

$123,949

From this org

$99,301

From related orgs

$0

Other

$24,648

Hours/week

40
Lisa DidomenicoLISA DIDOMENICO

CHIEF PROGRAM OFFICER

Total calculated

$123,274

From this org

$113,243

From related orgs

$0

Other

$10,031

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 · Compensation survey or study
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

The filer's explanations (Part III)

PART I, LINE 3: THE EXECUTIVE COMMITTEE OF THE BOARD CONDUCTS A COMPENSATION STUDY EVERY FEW YEARS AS PART OF THE DETERMINATION OF THE CEO'S COMPENSATION, WITH ANNUAL "COST OF LIVING" ADJUSTMENTS IN THE YEARS WHEN A STUDY IS NOT CONDUCTED.

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: 2023
Filed: 23 April 2024
IRS schema version: 2023v5.0
Source object: 202401159349301505

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