Daybreak Development Corporation

Nonprofit profile at a glance

EIN
200374767
IRS 990 coverage
2018–2025
Forms available
Form 990 2025, Form 990-EZ 2017, Form 990-N 2007
Location
Woodstock, GA, USA
Phone
6788101713
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Relief
Affiliation
Christianity

Reported finances

Revenue
$676,490
Expenses
$678,526
Assets
$273,335
Liabilities
$1,321

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • MARK MOORING (PRESIDENT)

Highest reported compensation

  • MARK MOORING (PRESIDENT): $24,900 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization engages in education, humanitarian aid, and fulfillment of the commands of the christian faith to assist mankind.

What it reported doing in 2025

Ahka project - this is an operation of an afternoon school program for children including the teaching of chinese and a youth hostel in northern thailand villages.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.1%; rating input score 86
  • Program expense ratio: 85.6%; rating input score 86
  • Fundraising efficiency: $414.04 raised per $1 spent on fundraising; rating input score 94; 94th 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.3%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 0.4; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 3.7%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 13.1% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 15.2% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 15.3% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 86.1% of revenue deployed · 85.6% of spending went to programs
  • Governance: 0 of 3 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $581K in reported program spending
  • Leadership: top reported pay $25K · 3 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 8 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Operating margin scored 29/100.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.