Day One

Nonprofit profile at a glance

EIN
010322532
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Windham, ME, USA
Phone
2078930386
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Alcohol, Drug and Substance Abuse, Dependency Prevention and Treatment

Official website

Reported finances

Revenue
$3,572,176
Expenses
$3,772,967
Assets
$2,254,008
Liabilities
$1,303,183

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • KATIE GRANT (PRESIDENT)
  • STEPHAN TYZIK (VICE PRESIDENT)
  • CASSANDRA HUMPHREY (CEO)

Highest reported compensation

  • CASSANDRA HUMPHREY (CEO): $131,895 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Day one improves the health of Maine by providing substance use, mental health and wellness services to youth and families.

What it reported doing in 2024

Residential services - day one's residential treatment programs serve girls and boys ages 13-18. Females are served in a facility in windham and boys are served in a facility in new gloucester. We accept youth from all over the state. The program is a highly individualized and structured approach in which residents are guided to establish clearly defined personal goals. The goals become increasingly challenging as the client progresses through the program. The environment fosters and encourages resident participation in 12-step programs. Clients attain the ability to make the positive choices and decisions essential to leading a healthy, chemical-free and recovering lifestyle by participating in group and individual counseling, family treatment, therapeutic recreation, and education.

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.8%; rating input score 89
  • Program expense ratio: 84.1%; rating input score 84
  • Fundraising efficiency: $1.07 raised per $1 spent on fundraising; rating input score 3; 3rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -5.6%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 0.6; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.58; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 3.5%; rating input score 65; 65th percentile among comparable filings

Growth

  • Program expense growth: 1.2% per year; rating input score 100; 18th percentile among comparable filings
  • Revenue growth: 1.6% per year; rating input score 100; 18th percentile among comparable filings
  • Asset growth: 7.4% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 88.8% of revenue deployed · 84.1% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $3.2M in reported program spending
  • Leadership: top reported pay $132K · 15 people listed
  • Consistency: 33 of 33 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 3/100.
  • High — Sustainability: Operating margin scored 19/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.