DayBreak Adult Care Centers
Nonprofit profile at a glance
- EIN
- 204704743
- IRS 990 coverage
- 2018–2024
- Forms available
- Form 990 2024
- Location
- San Leandro, CA, USA
- Phone
- 5108348314
- Rating
- 93
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Family Services
Reported finances
- Revenue
- $1,389,812
- Expenses
- $1,527,952
- Assets
- $474,546
- Liabilities
- $147,403
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- Monique Hooks (Executive Director)
- Wendy Peterson (President)
- Aaron McPherson (Vice President)
Highest reported compensation
- Monique Hooks (Executive Director): $146,417 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Advance availability quality of adult day services in Alameda County so older and disabled adults can continue to live at home, strengthen their health and wellness and enjoy a welcoming community of care givers.
What it reported doing in 2024
Family Caregiver Support The Organization employs a wide range of tactics and services to support families in their caregiving role and utilizes more person centered tactics to promote individual access to community resources and, in particular, adult care centers. The Organization operates some of these programs directly, including an information and assistance telephone line and community education, providing County residents and other stakeholders, such as healthcare professionals and elected officials, with clear, up-to-date, and compelling information about adult care services and other care options through a variety of online, print, and in-person modalities. The Organization provides counseling, education, and support groups in so doing it enhances the service offerings at the local centers.
Operating model
- Revenue model
- Grant-funded. 94% of the money available for current operations came from government grants.
- 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 98
- Transparency & Controls: 92
- Accountability: 100
- Sustainability: 20
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 96.4%; rating input score 96
- Fundraising efficiency: $191.03 raised per $1 spent on fundraising; rating input score 92; 92nd 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: -9.9%; rating input score 17; 17th percentile among comparable filings
- Total-asset coverage ratio: 0.31; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: 0.31; rating input score 24; 24th percentile among comparable filings
- Officer compensation ratio: 9.6%; rating input score 38; 38th percentile among comparable filings
Growth
- Program expense growth: 12.6% per year; rating input score 100; 70th percentile among comparable filings
- Revenue growth: 12.4% per year; rating input score 100; 73rd percentile among comparable filings
- Asset growth: 10.8% per year; rating input score 100; 61st percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 96.4% of spending went to programs
- Governance: 7 of 7 board members independent · 8 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $1.5M in reported program spending
- Leadership: top reported pay $146K · 9 people listed
- Consistency: 30 of 30 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 7 filing years from 2018 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Operating margin scored 17/100.
- High — Sustainability: Total-asset coverage ratio scored 15/100.
- High — Sustainability: Liabilities to assets ratio scored 24/100.
- Moderate — Sustainability: Officer compensation ratio scored 38/100.