Daybreak Inc
Nonprofit profile at a glance
- EIN
- 570760670
- IRS 990 coverage
- 2018–2024
- Forms available
- Form 990 2024
- Location
- Columbia, SC, USA
- Phone
- 8037716634
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Right to Life
Reported finances
- Revenue
- $587,907
- Expenses
- $349,344
- Assets
- $1,962,978
- Liabilities
- $71,457
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- EDDIE BENTON (EXECUTIVE DIRECTOR)
Highest reported compensation
- EDDIE BENTON (EXECUTIVE DIRECTOR): $36,778 total reported compensation
- BRENNAN ASCHLEMAN (BOARD MEMBER/INTERIM EXEC DIR): $4,327 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of daybreak is to empower women, men, and families in the midlands of South Carolina to choose the most positive, healthy, abundant life for themselves and the unborn by providing exceptional care, education, and medical information about sexual health and pregnancy
What it reported doing in 2024
We seek to best empower our community through three strategic focus areas: 1)prevention: to encourage sexual integrity, self - respect and abundant life decision making in pre-teen, teen and college age youth through campus ministry programs. 2) intervention: foster a professional and compassionate environment to consult with women, men and families regarding their medical and pregnancy related needs during a critical time. Provide sound information and support to help individuals make a confident decision, receive healing and establish a foundation for life and healthy relationships moving forward. 3) attention: meet the ongoing life skill needs of our clients directly through daybreak programs and indirectly by partnering with other organizations that excel in those areas.
Operating model
- Revenue model
- Donor-supported. 75% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 57
- Transparency & Controls: 86
- Accountability: 84
- Sustainability: 77
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 47.8%; rating input score 48
- Program expense ratio: 76.8%; rating input score 77
- Fundraising efficiency: $13 raised per $1 spent on fundraising; rating input score 46; 46th percentile among comparable filings
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 19th 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: 5 of 9 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Limited
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 40.6%; rating input score 89; 89th percentile among comparable filings
- Total-asset coverage ratio: 5.62; rating input score 86; 86th percentile among comparable filings
- Liabilities to assets ratio: 0.04; rating input score 56; 56th percentile among comparable filings
- Officer compensation ratio: 11.8%; rating input score 31; 31st percentile among comparable filings
Growth
- Program expense growth: -5.9% per year; rating input score 0; 7th percentile among comparable filings
- Revenue growth: 3.7% per year; rating input score 100; 36th percentile among comparable filings
- Asset growth: 6.1% per year; rating input score 100; 44th percentile among comparable filings
Details
- Where the money goes: 47.8% of revenue deployed · 76.8% of spending went to programs
- Governance: 6 of 6 board members independent · 5 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $268K in reported program spending
- Leadership: top reported pay $37K · 8 people listed
- Consistency: 26 of 27 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 6 filing years from 2018 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 48/100.
- Moderate — Financial Efficiency: Fundraising efficiency scored 46/100.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Officer compensation ratio scored 31/100.
- Review — Sustainability: Liabilities to assets ratio scored 56/100.