Daybreak Camp INC FY2023 filing

Tax-deductible

Felton, CA501(c)(3)Recreation & SportsEIN 23-7055818Revenue $688K in FY2023

On file with the IRSdaybreakcamp.org6676 Rose Acres Ln, 95018-9449 · Felton, CATax-exempt since Jan 1970Publicly supported charity — 170(b)(1)(A)(vi)

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Establish and maintain a religious Camp.

501(c)(3) charity; gifts are tax-deductible.
20¢ of each $1 spent went to programs.
$140K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $192K a year · 33% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
20%
of spending
Concern: 20% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$140K
to officers and key staff · 32% of spending
Concern: pay to officers and key staff is 32% of spending; over 30%.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 10.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $17K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$444K
9% of total assets
Looks good: liabilities are 9% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$688K
+60% vs prior year
Spent
$436K
To programs
20%
Net assets
$4.6M
By yearFY2020–FY2024
Revenue
$688K
FY2023▲ +60%
Tap a bar for its year
Revenue by fiscal year
FY2020$369K
FY2021$641K
FY2022$430K
FY2023$688K
FY2024$760K
Expenses
$436K
FY2023▲ +20%
Tap a bar for its year
Expenses by fiscal year
FY2020$351K
FY2021$339K
FY2022$362K
FY2023$436K
FY2024$442K
Net assets
$4.6M
FY2023▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.9M
FY2021$4.2M
FY2022$4.3M
FY2023$4.6M
FY2024$4.9M

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 1970.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

20 cents of each dollar spent went to programs.

Program services 20% · $87K Management & general 69% · $302K Fundraising 11% · $46K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990; $140K paid to officers and key staff.

Part VII, Section A · reportable compensation
Co-Executive Director
$69,788Pt VII · Sec A
Co-Executive Director
$69,788Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A

Marci Burdick’s $73K as Co-Executive Director is at the 80th percentile of top reported officer pay among 1016 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Marci Burdick$73,228$69,788$58,075$61,724$50,000
Richard Burdick$73,228$69,788———
Rich Burdick——$58,075$61,724$50,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Operates and sustains a religious camp for community use.

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Provided by the organization

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1 program · $87K · in their own filed words · FY2023
01

General Program

To glorify god by encouraging a personal relationship with jesus christ through camping and retreat ministry.

$87Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$17K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$688K
Ln 12
Gifts and grantsLn 1h$291K
Fees for servicesLn 2g$289K
Other incomeLn 4–11$101K
Money outPt IX
$436K
Ln 25
Programscol B$87K
Managementcol C$302K
Fundraisingcol D$46K
Owns and owesPt X
$4.6M
net assets · Ln 32
Cash and savingsLn 1–2$364K
Total assetsLn 16$5.0M
LiabilitiesLn 26$444K
PeoplePt VI, VII
7
listed · VII A
PaidVII A2
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$291K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$289K
Investment incomeLn 3$7K
Other incomeLn 4–11$101K
Total revenueLn 12$688K
Assets in detailPt X, end of year
CashLn 1$264K
SavingsLn 2$100K
Cash and savings togetherLn 1–2$364K
Land, buildings, equipmentLn 10c$4.6M
Other assetsLn 15$6K
Total assetsLn 16$5.0M
LiabilitiesLn 26$444K
Net assetsLn 32$4.6M
OperationsPt I, VI
EmployeesI 55
VolunteersI 640
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$296K$364K
Land, buildings, equipmentLn 10c$4.5M$4.6M
Total assetsLn 16$4.8M$5.0M
LiabilitiesLn 26$483K$444K
Net assetsLn 32$4.3M$4.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$140K$24K$100K$15K
Other salaries and wagesLn 7$4K$633$3K$410
Other employee benefitsLn 9$19K$3K$14K$2K
Payroll taxesLn 10$27K$5K$20K$3K
Accounting feesLn 11c$550$550
Other fees for servicesLn 11g$2K$2K
Advertising and promotionLn 12$6K$6K
Office expensesLn 13$6K$959$4K$640
OccupancyLn 16$133K$22K$96K$15K
InterestLn 20$23K$4K$16K$3K
Depreciation, depletion and amortizationLn 22$37K$9K$24K$4K
InsuranceLn 23$29K$5K$21K$3K
Other expenses (24a–d)Ln 24$11K$7K$4K$560
Total functional expensesLn 25$436K$87K$302K$46K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $760K$442K$319K$4.9M 990 PDF
FY2023 Viewing $688K$436K$253K$4.6M 990 PDF
FY2022 $430K$362K$68K$4.3M 990 PDF
FY2021 $641K$339K$302K$4.2M 990 PDF
FY2020 $369K$351K$18K$3.9M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $688,445 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $168,541$290,904
I-9 Program service revenuePrior year $194,936$289,205
I-10 Investment incomePrior year $618$7,453
I-11 Other revenuePrior year $65,961$100,883
I-12 Total revenuePrior year $430,056$688,445
I-13 Grants and similar amounts paidPrior year $1,300$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $192,417$189,193
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $168,067$246,634
I-18 Total expensesPrior year $361,784$435,827
I-19 Revenue less expensesPrior year $68,272$252,618
Part VI · Governance 5 of 5 board members independent, 2 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $688,445 across 14 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$290,904
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$290,904
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $289,205 · Unrelated business $0 · Excluded from tax $0$289,205
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $7,453$7,453
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $4,663 · Excluded from tax $40,439$45,102
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $55,781 · Unrelated business $0 · Excluded from tax $0$55,781
VIII-12 Total revenueRelated to mission $344,986 · Unrelated business $4,663 · Excluded from tax $47,892$688,445
Part IX · Statement of functional expenses $435,827 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $23,728 · Management $100,494 · Fundraising $15,353$139,575
IX-7 Other salaries and wagesPrograms $633 · Management $2,683 · Fundraising $410$3,726
IX-9 Other employee benefitsPrograms $2,649 · Management $13,861 · Fundraising $2,243$18,753
IX-10 Payroll taxesPrograms $4,523 · Management $19,600 · Fundraising $3,016$27,139
IX-11c Accounting feesManagement $550$550
IX-11g Other fees for servicesPrograms $1,546$1,546
IX-12 Advertising and promotionPrograms $6,084$6,084
IX-13 Office expensesPrograms $959 · Management $4,153 · Fundraising $640$5,752
IX-16 OccupancyPrograms $22,171 · Management $96,078 · Fundraising $14,782$133,031
IX-20 InterestPrograms $3,751 · Management $16,253 · Fundraising $2,501$22,505
IX-22 Depreciation, depletion and amortizationPrograms $9,235 · Management $24,010 · Fundraising $3,694$36,939
IX-23 InsurancePrograms $4,858 · Management $21,047 · Fundraising $3,236$29,141
IX-24 Other expenses (24a–d)Programs $6,884 · Management $3,642 · Fundraising $560$11,086
IX-25 Total functional expensesPrograms $87,021 · Management $302,371 · Fundraising $46,435$435,827
Part X · Balance sheet $5,007,064 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $215,345$264,359
X-2 Savings and temporary cash investmentsStart of year $81,042$100,088
X-4 Accounts receivableStart of year $175$1,153
X-10c Land, buildings and equipment, netStart of year $4,488,254$4,635,472
X-15 Other assetsStart of year $6,650$5,992
X-16 Total assetsStart of year $4,791,466$5,007,064
X-17 Accounts payable and accrued expensesStart of year $25,006$45,536
X-26 Total liabilitiesStart of year $483,006$443,536
X-32 Total net assets or fund balancesStart of year $4,308,460$4,563,528
X-33 Total liabilities and net assetsStart of year $4,791,466$5,007,064
Part XI · Reconciliation of net assets $4,563,528 net assets at year end
XI-1 Total revenue$688,445
XI-2 Total expenses$435,827
XI-3 Revenue less expenses$252,618
XI-4 Net assets at start of year$4,308,460
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$2,450
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$4,563,528

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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