2024-04-16T16:55:59-05:00 2023-07-31 620788068 PURYEAR & NOONAN CPAS 40 BURTON HILLS BLVD STE 170 NASHVILLE TN 37215 990 2022-08-01 621244203 DAYSTAR COUNSELING MINISTRIES INC DAYS 6152985353 2801 AZALEA PLACE NASHVILLE TN 37204 MELISSA TREVATHAN EXECUTIVE DIRECTOR 6152985353 2024-04-11 1 MELISSA TREVATHAN 999009999 1 MARILYN PLACE EA P01360716 6152960500 2024-04-11 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MELISSA TREVATHAN 2801 AZALEA PLACE NASHVILLE TN 37204 4200720 0 X WWW.DAYSTARCOUNSELING.COM X 1985 TN DAYSTAR COUNSELING MINISTRIES, INC. SEEKS TO OFFER THE HOPE OF CHRIST TO CHILDREN, ADOLESCENTS AND FAMILIES IN NEED. 9 9 39 100 0 0 3058307 2544540 1712004 1613729 2602 20088 -63685 -46047 4709228 4132310 0 0 0 0 2156311 2215014 0 0 589577 798800 958831 2955111 3173845 1754117 958465 4302730 5290889 37539 67233 4265191 5223656 X DAYSTAR COUNSELING MINISTRIES, INC. SEEKS TO OFFER THE HOPE OF CHRIST TO CHILDREN, ADOLESCENTS AND FAMILIES IN NEED. COUNSELING SERVICES ARE OFFERED ON A SLIDING SCALE SYSTEM, BASED ON A FAMILY OR INDIVIDUAL'S ABILITY TO PAY. THROUGH INDIVIDUAL AND GROUP COUNSELING, SUMMER CAMP PROGRAMS, LEADERSHIP DEVELOPMENT, AND PARENTING SEMINARS, DAYSTAR IS DEDICATED TO SERVING THE GREATER NASHVILLE AREA, AS WELL AS THE COMMUNITY AT LARGE, WITH ENCOURAGEMENT AND SUPPORT. 0 0 2116814 1613729 DAYSTAR COUNSELING MINISTRIES IS A COUNSELING AGENCY THAT PROVIDES A BROAD RANGE OF SERVICES TO BOTH ADULTS AND YOUNG PEOPLE, INCLUDING PRIVATE INDIVIDUAL COUNSELING, GROUP COUNSELING, SPECIAL EVENTS INCLUDING RETREATS, SUMMER PROGRAMS AND ACTIVITY NIGHTS AND SEMINARS AND TRAINING FOR HIGH SCHOOL STUDENTS, ADULTS AND THE COMMUNITY.FISCAL YEAR 2023 STATISTICS OF INTEREST:-NUMBER OF CLIENTS SERVED: 2,005 (LAST YEAR: 2,089)-SLIDING SCALE CLIENTS: 335 = 16.07% (LAST YEAR 380 = 18.57%) -TOTAL NUMBER OF SCHEDULED APPOINTMENTS: 17,762 (LAST YEAR: 18,860)BREAKDOWN: 2022/2023 2021/2022 ASSESSMENTS: 351 331 PARENT CONSULTS: 491 479 INDIVIDUAL SESSIONS: 9,733 10,559 GROUP: 3,261 2,897 CAMP LEADERS: 31 22CAMPERS: 182 176 DAY CAMPERS: 43 0 UNBILLABLE CANCELLATIONS: 3,207 3,147-BILLABLE SESSIONS MISSED/NO SHOW: 448 (LAST YEAR 566)-INTERN SESSIONS: 605 - 5 INTERNS (LAST YEAR 326 - 3 INTERNS) -SESSIONS CANCELED DUE TO SICKNESS OR EMERGENCY: 299 (LAST YEAR 322)GROUPS: FALL - 24, SPRING 25 GROUPS SCHEDULED (LAST YEAR 25/28) PARTICIPANTS: FALL: 177 - 1,453 SESSIONS SPRING: 200 - 1,804 SESSIONS-$114,065.00 BILLED INCOME (LAST YEAR $101,370)-$9,755 IN SLIDING SCALE ADJUSTMENTS (LAST YEAR $10,845)SLIDING SCALE TOTALS:-INDIVIDUAL COUNSELING SLIDING SCALE DOLLARS: $158,275.00 (LAST YEAR $211,293.00) -GROUP SLIDING SCALE DOLLARS: $9,755 (LAST YEAR $10,845)-HOPETOWN SCHOLARSHIP DOLLARS: $29,000 - HOPETOWN (LAST YEAR $20,450) -TOTAL SLIDING SCALE DOLLARS: $215,967.94 (LAST YEAR $242,588.00)-APPOINTMENTS AT NO CHARGE: $7,930 APROX. (LAST YEAR - $6,300)($5,730 WAS COUNSELING FOR TORNADO VICTIMS. $2,200 WAS FOR SESSIONS THE CR DECIDED NOT TO CHARGE)-LOST INCOME FROM UNCOLLECTABLE ACCOUNTS:$5,304.71 (LAST YEAR $4,243.55)-LOST INCOME FROM SICK/EMERGENCIES - PAID TO CR BUT UNCOLLECTABLE: $42,430 2116814 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 15 0 1 39 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 1 1 1 0 TN X X JULIET INGRAM 6153331350 2801 AZALEA PLACE NASHVILLE TN 37204 JANE SMITH CHARIMAN 1.00 X X 0 0 0 MARK SULLIVAN TREASURER 1.00 X X 0 0 0 JACKIE BROWN SECRETARY 1.00 X X 0 0 0 JON LUCAS DDS DIRECTOR 1.00 X 0 0 0 KATIE DOUGLAS DIRECTOR 1.00 X 0 0 0 EMILY TULLOCH DIRECTOR 1.00 X 0 0 0 JAMEE THOMPSON DIRECTOR 1.00 X 0 0 0 TINA BARRETT DIRECTOR 1.00 X 0 0 0 TYLER WINKLEMAN DIRECTOR 1.00 X 0 0 0 MELISSA TREVATHAN EXECUTIVE DIRECTOR 40.00 X 117972 0 3710 HELEN GOFF COUNSELOR 40.00 X 153339 0 17765 SHERMAN BUCHER COUNSELOR 40.00 X 104332 0 15174 JOHN DAVID DENTON COUNSELOR 40.00 X 114102 0 18667 DAVID THOMAS COUNSELOR 40.00 X 100499 0 18502 590244 0 73818 5 0 1 0 0 862228 1682312 3648 2544540 COUNSELING REVENUE 624100 1451079 1451079 SUMMER ACTIVITIES 624100 162650 162650 1613729 20088 20088 3648 3648 0 0 18715 862228 64762 -46047 -46047 4132310 1613729 0 -25959 131723 92206 13172 26345 1697125 1187988 169713 339424 25961 18173 2596 5192 225886 158120 22589 45177 134319 94023 13432 26864 9296 4648 2324 2324 81512 40756 20378 20378 128667 73999 9784 44884 15820 11074 1582 3164 25302 23930 106 1266 105071 78803 15761 10507 81310 56917 8131 16262 SUMMER SESSIONS - SUPPL 246346 246346 EQUIPMENT RENTAL AND MA 185127 185127 DEVELOPMENT 62310 14520 47790 GROUP COUNSELING 11936 11936 6134 3375 2759 3173845 2116814 467454 589577 551941 529373 500000 1593504 23685 15800 3688 0 3994802 853864 3220360 3140938 3056 3618 0 7656 4302730 5290889 17497 51367 8210 20042 7656 37539 67233 X 4235191 4545235 30000 678421 4265191 5223656 4302730 5290889 958465 0 X 0 1 X 1 0 X 949735 1153253 1564090 3058307 2544540 9269925 949735 1153253 1564090 3058307 2544540 9269925 3764821 5505104 2863 1744 4344 2602 20088 31641 250 250 9301816 7703910 0.59180 0.53800 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 500000 500000 150000 350000 500000 150000 150000 150000 150000 400000 250000 150000 0.94000 0.06000 0 0 1568328 1568328 2205254 694111 1511143 8800 419 8381 212420 159334 53086 3140938 LEASE LIABILITY 7656 7656 X 4197072 64762 64762 4132310 0 4132310 3238607 64762 64762 3173845 0 3173845 PART X, LINE 2: THE ORGANIZATION FOLLOWS FASB 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, AS IT RELATES TO UNCERTAIN TAX POSITIONS. FOR ALL TAX POSITIONS TAKEN BY THE ORGANIZATION, MANAGEMENT BELIEVES IT IS CLEAR THAT THE LIKELIHOOD IS GREATER THAN 50% THAT THE FULL AMOUNT OF THE TAX POSITION TAKEN WILL BE ULTIMATELY REALIZED. THEREFORE, MANAGEMENT BELIEVES THAT NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS SHOULD BE RECORDED RELATED TO UNCERTAIN TAX POSITIONS TAKEN ON RETURNS FOR THE THREE MOST RECENT YEARS FILED, OR EXPECTED TO BE TAKEN IN THE ORGANIZATION'S TAX RETURN. THE ORGANIZATION IDENTIFIES ITS MAJOR TAX JURISDICTIONS AS THE U.S. FEDERAL AND THE STATE OF TENNESSEE. HOWEVER, THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ORGANIZATION BEEN CONTACTED BY EITHER OF THESE JURISDICTIONS. AS OF JULY 31, 2023, THE ORGANIZATION HAS ACCRUED NO INTEREST AND NO PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT REVENUE PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES PART V, LINE 4: THE EARNINGS OF THE ENDOWMENT FUNDS CAN BE USED TO OFFSET OPERATING COSTS. THE PRINCIPAL SHOULD ONLY BE USED WITH THE PERMISSION OF THE ENDOWERS IN SPECIAL INSTANCES. EVENING IN DECEMBER 775168 757068 18100 62969 BIKE THING 105775 105160 615 1793 880943 862228 18715 64762 64762 -46047 X 0 0 0 0 0 0 0 0 0 HELEN GOFF COUNSELOR 153339 0 0 0 0 0 0 0 17765 0 171104 0 0 0 MELISSA TREVATHN EXEC DIRECTOR ACCRUED EXPENSES RELATED TO RENTAL FOR SUMMER ACTIVITES AND MINISTRY EVENTS X 8210 0 1 1 8210 MELISSA TREVATHAN EXECUTIVE DIRECTOR 96500 THE ORGANIZATION LEASES REAL PROPERTY, PURSUANT TO A WRITTEN AGREEMENT APPROVED BY THE ORGANIZATION'S BOARD OF DIRECTORS, FROM A MEMBER OF MANAGEMENT FOR USE IN THE ORGANIZATION'S SUMMER SESSIONS AND FOR RETREATS AND MINISTRY EVENTS PERIODICALLY THROUGHOUT THE YEAR. RENTAL EXPENSE RECOGNIZED UNDER THE AGREEMENT TOTALED $96,500 FOR THE YEAR ENDED JULY 31, 2023. A RELATED AMOUNT INCLUDED ACCRUED EXPENSES AND LIABILITIES WAS $8,210 AT JULY 31, 2023. 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PROVIDED TO THE BOARD FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION ANALYZES COMPARATIVE MARKET VALUES, DEGREE OF CREDENTIALS AND/OR OTHER EXPERTISE, AND LENGTH OF SERVICE TO THE ORGANIZATION IN DETERMINING COMPENSATION. THE ORGANIZATION'S EXECUTIVE DIRECTOR'S COMPENSATION IS APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE MADE AVAILABLE ON GIVINGMATTERS.ORG AND GUIDESTAR.ORG. NORTH OBSERVATORY PROPERTY LLC 2801 AZALEA PLACE NASHVILLE TN 37204 832527140 PURCHASE REAL PROPERTY TO BE USED IN CONDUCTING ORGANIZATION'S PURPOSE. TN