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← DELAWARE GUIDANCE SERVICES FOR CHILDREN AND YOUTH INC

Form 990 for tax year 2023

Filed by DELAWARE GUIDANCE SERVICES FOR CHILDREN AND YOUTH INC.

What the amendment changed

Compared with the return it replaced , filed 14 November 2024. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$7,319,346 changed to $7,359,425
Total expenses
$8,835,073 changed to $8,929,923
Contributions and grants received
$834,354 changed to $855,019
Program service revenue
$5,960,842 changed to $6,063,858
Investment income
$523,775 changed to $440,173
Total assets, end of year
$8,158,557 changed to $8,028,988
Total liabilities, end of year
$5,937,469 changed to $5,825,559
Net assets or fund balances, end of year
$2,221,088 changed to $2,203,429
Program services expenses
$8,029,264 changed to $7,927,524
Management and general expenses
$775,637 changed to $910,864
Fundraising expenses
$30,172 changed to $91,535
Program service expenses (Part III)
$8,029,264 changed to $7,927,524

Totals

Total revenue
$7,359,425
Total expenses
$8,929,923
Contributions and grants received
$855,019
Grants paid
$0
Program service revenue
$6,063,858
Investment income
$440,173
Other revenue
$375
Total assets, end of year
$8,028,988
Total liabilities, end of year
$5,825,559
Net assets or fund balances, end of year
$2,203,429
Program services expenses (Part IX)
$7,927,524
Management and general expenses
$910,864
Fundraising expenses
$91,535
Program service expenses (Part III)
$7,927,524

Program services were 88.8% 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.

  • 1a · Federated campaigns

    $83,204

  • 1c · Fundraising events

    $4,660

  • 1e · Government grants (contributions)

    $441,700

  • 1f · All other contributions, gifts and grants

    $325,455

  • 1g · Noncash contributions included above

    $814

  • 2a · Program service revenue: GOVERNMENT CONTRACTS

    total $4,152,320 · related or exempt $4,152,320

  • 2b · Program service revenue: INSURANCE PAYMENTS

    total $1,908,103 · related or exempt $1,908,103

  • 2c · Program service revenue: MEDICAID

    total $3,435 · related or exempt $3,435

  • 3 · Investment income

    total $1,511 · excluded $1,511

  • 7a · Gross sales of assets other than inventory

    other assets $828,600

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

    other assets $389,938

  • 7c · Gain or loss

    other assets $438,662

  • 7d · Net gain or loss

    total $438,662 · related or exempt $438,662

  • 8a · Fundraising events: gross income

    $0

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

    $4,660

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0

  • 11a · Other revenue: MISCELLANEOUS

    total $375 · excluded $375

  • 11e · Other revenue, total

    $375

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $548,700 · program services $485,169 · management and general $55,898 · fundraising $7,633

  • 7 · Other salaries and wages

    total $4,117,629 · program services $3,640,872 · management and general $419,478 · fundraising $57,279

  • 8 · Pension plan contributions

    total $211,168 · program services $188,428 · management and general $21,117 · fundraising $1,623

  • 9 · Other employee benefits

    total $679,911 · program services $589,430 · management and general $85,581 · fundraising $4,900

  • 10 · Payroll taxes

    total $343,954 · program services $305,096 · management and general $34,396 · fundraising $4,462

  • 11b · Fees: legal

    total $35,887 · program services $27,992 · management and general $6,971 · fundraising $924

  • 11c · Fees: accounting

    total $209,208 · program services $163,182 · management and general $40,638 · fundraising $5,388

  • 11g · Fees: other

    total $340,585 · program services $264,379 · management and general $67,897 · fundraising $8,309

  • 12 · Advertising and promotion

    total $34,397 · program services $25,208 · management and general $9,189

  • 13 · Office expenses

    total $35,436 · program services $33,931 · management and general $1,338 · fundraising $167

  • 14 · Information technology

    total $604,154 · program services $543,507 · management and general $60,647

  • 16 · Occupancy

    total $330,372 · program services $306,117 · management and general $24,255

  • 17 · Travel

    total $96,686 · program services $79,760 · management and general $16,926

  • 19 · Conferences, conventions and meetings

    total $103,814 · program services $89,840 · management and general $13,974

  • 20 · Interest

    total $94,430 · program services $62,324 · management and general $32,106

  • 22 · Depreciation, depletion and amortization

    total $248,630 · program services $248,630

  • 23 · Insurance

    total $106,297 · program services $106,297

  • 24a · Other expenses: BAD DEBT EXPENSE

    total $549,795 · program services $549,795

  • 24b · Other expenses: TELEPHONE INTERNET

    total $115,703 · program services $114,546 · management and general $1,077 · fundraising $80

  • 24c · Other expenses: MISCELLANEOUS

    total $74,517 · program services $64,830 · management and general $9,687

  • 24d · Other expenses: EQUIPMENT RENTAL

    total $23,834 · program services $23,834

  • 24e · All other expenses

    total $24,816 · program services $14,357 · management and general $9,689 · fundraising $770

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $377,585 · end of year $41,692

  • 2 · Savings and temporary cash investments

    beginning of year $49,880

  • 3 · Pledges and grants receivable

    beginning of year $147,464 · end of year $137,585

  • 4 · Accounts receivable

    beginning of year $1,222,188 · end of year $365,708

  • 9 · Prepaid expenses and deferred charges

    beginning of year $50,962 · end of year $47,989

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

    $6,575,236

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

    $2,775,454

  • 10c · Land, buildings and equipment, net

    beginning of year $4,322,564 · end of year $3,799,782

  • 11 · Investments: publicly traded securities

    beginning of year $240,682 · end of year $161,072

  • 12 · Investments: other securities

    beginning of year $43,692 · end of year $46,928

  • 14 · Intangible assets

    beginning of year $3,350,155 · end of year $3,428,232

  • 17 · Accounts payable and accrued expenses

    beginning of year $566,030 · end of year $741,814

  • 23 · Secured mortgages and notes payable

    beginning of year $5,347,571 · end of year $4,920,661

  • 25 · Other liabilities

    beginning of year $147,060 · end of year $163,084

  • 27 · Net assets without donor restrictions

    beginning of year $3,569,398 · end of year $2,165,916

  • 28 · Net assets with donor restrictions

    beginning of year $175,113 · end of year $37,513

Mission and programs · 2023

Mission

SEE SCHEDULE O

  • OUTPATIENT COUNSELING [STATEWIDE]-COUNSELING TAKES PLACE AT A DGS CLINIC. EACH CHILD IS TREATED WITHIN THE CONTEXT OF HIS OR HER FAMILY AND THE FAMILY WITHIN THE CONTEXT OF ITS COMMUNITY AND CULTURAL HERITAGE. SPECIAL ATTENTION IS GIVEN TO THE DISTINCT PROBLEMS THE CHILD IS EXPERIENCING AND THE RESOURCES OF THE FAMILY. TREATMENT MIGHT INVOLVE ANY OF THE FOLLOWING MODALITIES: INDIVIDUAL PSYCHOTHERAPY, PLAY OR GROUP THERAPY, BEHAVIOR MODIFICATIONS, PARENT CONSELING, COUPLES AND FAMILY THERAPY, PSYCHOLOGICAL EVALUATION, PSYCHIATRIC EVALUATION, AND MEDICATION. STATEWIDE INDICATES THAT THE PROGRAM IS PROVIDED THROUGH A PARTNERSHIP WITH THE STATE OF DELAWARE DIVISION OF PREVENTION AND BEHAVIORAL HEALTH SERVICES.

    Expenses $2,695,358 · Revenue $2,210,856

  • INTENSIVE OUTPATIENT PROGRAM [STATEWIDE]-FOR HIGHER RISK CHILDREN, THIS IS A COMMUNITY BASED PROGRAM PROVIDING INTENSIVE THERAPY OUTSIDE OF THE OFFICE SETTING. THERAPEUTIC TEAMS MEET WITH CHILDREN IN THEIR HOMES, SCHOOLS, COMMUNITY CENTERS, OR PLACES OF WORSHIP. CLINICAL SERVICES MIGHT INCLUDE INDIVIDUAL, FAMILY AND GROUP THERAPIES, PSYCHIATRIC AND PSYCHOLOGICAL SERVICES AND THE DEVELOPMENT OF FAMILY SUPPORT NETWORKS.

    Expenses $1,902,606 · Revenue $1,560,605

  • CHILD PRIORITY RESPONSE PROGRAM [STATEWIDE]-DGS OFFERS CRISIS SERVICES FOR CHILDREN IN IMMEDIATE DANGER OF HURTING THEMSELVES OR OTHERS. SERVICES INCLUDE 24 HOUR MOBILE CRISIS INTERVENTION, COMMUNITY AND SCHOOL CRISIS INTERVENTION, SHORT-TERM CRISIS STABILIZATION. THE PROGRAM OPERATES FROM THE NEWARK, DOVER, AND LEWES FACILITIES.

    Expenses $2,140,431 · Revenue $1,755,681

  • Expenses $1,189,129 · Revenue $975,378

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • John Krukiel

    PRESIDENT

    Total calculated
    $0
    Hours/week
    4

  • Vinay Maheshwari MD

    VICE - PRESIDENT

    Total calculated
    $0
    Hours/week
    4

  • Sherry Reid

    SECRETARY

    Total calculated
    $0
    Hours/week
    4

  • Kevin Dombrowski

    TREASURUR

    Total calculated
    $0
    Hours/week
    4

  • Charles Albano

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Patrick E Dolan

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Trey Kraus III

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Shannon McFarland Esq

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Danika Perry Psyd

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Catherine Willey

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Jill Rogers

    EXECUTIVE DIRECTOR

    Total calculated
    $206,707
    From this org
    $166,547
    From related orgs
    $0
    Other
    $40,160
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $166,547
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $40,160
    Filer's total
    $206,707

  • Tiffany Jester

    CLINICAL OFFICER

    Total calculated
    $129,635
    From this org
    $104,922
    From related orgs
    $0
    Other
    $24,713
    Hours/week
    37.5

  • Alisa Novak

    NURSE PRACTITIONER

    Total calculated
    $155,233
    From this org
    $143,916
    From related orgs
    $0
    Other
    $11,317
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $143,916
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $11,317
    Filer's total
    $155,233

  • Nicole Courtney Thompson

    DIRECTOR OF ADMIN

    Total calculated
    $130,552
    From this org
    $108,052
    From related orgs
    $0
    Other
    $22,500
    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

None.

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
2023
Filed
23 July 2026
IRS schema version
2023v6.0
Source object
202612259349301506

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