2025-03-14T11:47:02-05:00 2024-06-30 390758449 WIPFLI LLP 43 CONSTITUTION DRIVE SUITE 100 BEDFORD NH 03110 990 2023-07-01 010322532 DAY ONE DAYO 2078930386 PO BOX 1360 WINDHAM ME 04062 CASSANDRA HUMPHREY CHIEF EXECUTIVE OFFICER 2078930386 2025-01-14 1 1 SHEILA MCNEIL P01282590 6036273838 2025-01-14 2023 2025-03-06 01:10:19Z CASSANDRA HUMPHREY PO BOX 1360 WINDHAM ME 04062 3982090 0 X WWW.DAY-ONE.ORG X 1973 ME DAY ONE IMPROVES THE HEALTH OF MAINE BY PROVIDING SUBSTANCE USE, MENTAL HEALTH AND WELLNESS SERVICES TO YOUTH AND FAMILIES. 16 16 95 16 0 0 239961 144056 4486347 3781487 75 5 13829 56542 4740212 3982090 0 0 0 0 3216850 2682732 0 0 38400 1363232 1342948 4580082 4025680 160130 -43590 2914366 2486338 1719160 1334722 1195206 1151616 X DAY ONE IMPROVES THE HEALTH OF MAINE BY PROVIDING SUBSTANCE USE, MENTAL HEALTH AND WELLNESS SERVICES TO YOUTH AND FAMILIES. 0 1 1817758 0 2237653 COMMUNITY BASED PROGRAMS ARE A VARIETY OF SERVICES THAT ARE AVAILABLE TO HELP ADULTS, ADOLESCENTS AND FAMILIES WITH SUBSTANCE USE AND MENTAL HEALTH CHALLENGES. SERVICES INCLUDE SCREENING AND ASSESSMENT TO DETERMINE THE TREATMENT NEEDS OF EACH CLIENT. SERVICES AVAILABLE IN A COMMUNITY SETTING INCLUDE OUTPATIENT THERAPY, MEDICATION MANAGEMENT, CASE MANAGEMENT, OUTREACH TO HOMELESS TEENS AND MEDICATION ASSISTED TREATMENT. SERVICES ARE DELIVERED IN A VARIETY OF SETTINGS INCLUDING TRADITIONAL OFFICES, SCHOOLS, TEEN CENTERS, IN THE HOME OR VIA TELEHEALTH. 1276846 0 1444043 RESIDENTIAL SERVICES - DAY ONE'S RESIDENTIAL TREATMENT PROGRAMS SERVE GIRLS AND BOYS AGES 13-18. FEMALES WILL BE SERVED IN A FACILITY IN WINDHAM IN SUMMER OF 2023, BOYS ARE SERVED IN A FACILITY IN NEW GLOUCESTER. WE ACCEPT YOUTH FROM ALL OVER THE STATE. THE PROGRAM IS A HIGHLY INDIVIDUALIZED AND STRUCTURED APPROACH IN WHICH RESIDENTS ARE GUIDED TO ESTABLISH CLEARLY DEFINED PERSONAL GOALS. THE GOALS BECOME INCREASINGLY CHALLENGING AS THE CLIENT PROGRESSES THROUGH THE PROGRAM. THE ENVIRONMENT FOSTERS AND ENCOURAGES RESIDENT PARTICIPATION IN 12-STEP PROGRAMS. CLIENTS ATTAIN THE ABILITY TO MAKE THE POSITIVE CHOICES AND DECISIONS ESSENTIAL TO LEADING A HEALTHY, CHEMICAL-FREE AND RECOVERING LIFESTYLE BY PARTICIPATING IN GROUP AND INDIVIDUAL COUNSELING, FAMILY TREATMENT, THERAPEUTIC RECREATION, AND EDUCATION. 134969 0 156333 PROGRAMS IN CORRECTIONAL SETTINGS - DAY ONE PROVIDES SUBSTANCE USE ASSESSMENT AND TREATMENT SERVICES TO THE YOUTH AT LONG CREEK YOUTH DEVELOPMENT CENTER AND THE MEN AT MOUNTAIN VIEW CORRECTIONAL CENTER. THESE SERVICES ARE DESIGNED TO TREAT THOSE IN CUSTODY AND TO HELP THEM REINTEGRATE BACK INTO THEIR COMMUNITIES. THIS PROGRAM WAS DISCONTINUED DURING FISCAL YEAR ENDED JUNE 30, 2024. 3229573 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 17 0 1 95 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 1 1 1 0 X X BECKY HUMPHREY 2078930386 86 TANDBERG TRAIL PO BOX 1360 WINDHAM ME 04062 KATIE GRANT PRESIDENT 2.00 X X 0 0 0 STEPHAN TYZIK VICE PRESIDENT 2.00 X X 0 0 0 DEBORAH M FEAGANS SECRETARY 2.00 X X 0 0 0 WADE GALLON TREASURER 2.00 X X 0 0 0 ZANDER ABBOTT DIRECTOR (THRU DEC 2023) 2.00 X 0 0 0 EMILY BUGBEE DIRECTOR 2.00 X 0 0 0 LEE ANNE DODGE DIRECTOR 2.00 X 0 0 0 KEVIN FREEMAN DIRECTOR (THRU DEC 2023) 2.00 X 0 0 0 MADISON FRIEND DIRECTOR 2.00 X 0 0 0 CHRISTOPHER HOWELL DIRECTOR 2.00 X 0 0 0 ANDREA LAI DIRECTOR (THRU DEC 2023) 2.00 X 0 0 0 CASEY MCCURRY DIRECTOR 2.00 X 0 0 0 DR JESSIKA MORIN DIRECTOR 2.00 X 0 0 0 SAM PFEIFLE DIRECTOR 2.00 X 0 0 0 TODD ROMA DIRECTOR 2.00 X 0 0 0 ROBERT SMALL DIRECTOR 2.00 X 0 0 0 SHILPY TICKU DIRECTOR 2.00 X 0 0 0 SAMANTHA WARREN DIRECTOR 2.00 X 0 0 0 IRENA ZABURANNA DIRECTOR 2.00 X 0 0 0 GREGORY BOWERS CEO (THRU MAR 2024) 40.00 X 135361 0 4725 CASSANDRA HUMPHREY CEO 40.00 X 87964 0 13874 223325 0 18599 1 0 0 0 POULIN CONSTRUCTION 40 JORDAN AVE BRUNSWICK ME 04011 GIRLS RESIDENCE CONSTRUCTION 587716 1 90335 53721 144056 MAINECARE 624100 1771610 1771610 GOVERNMENT CONTRACT 624100 1650058 1650058 CLIENT FEES 624100 359819 359819 3781487 5 5 56542 56542 56542 3982090 3838029 0 5 245381 245381 2023652 1857364 148828 17460 30653 30164 489 208196 172071 33334 2791 174850 142575 29962 2313 5183 5183 39659 39659 288073 279021 7868 1184 86124 67244 12235 6645 109649 78049 30712 888 163138 122913 37921 2304 175432 61231 114112 89 38825 36863 1958 4 46785 39769 7016 77042 61829 14619 594 77673 68343 7970 1360 PROVISION FOR DOUBTFUL 73563 73563 MATERIALS & SUPPLIES 59241 52963 5843 435 REPAIRS & MAINTENANCE 41600 32677 8689 234 SERVICE PROVIDER TAX 24893 24893 36068 28041 6417 1610 4025680 3229573 757707 38400 95607 11262 341041 125415 423563 278805 155628 178125 31074 18395 2281401 500185 1651037 1781216 216416 93120 2914366 2486338 636704 420943 178698 20099 686758 738587 217000 155093 1719160 1334722 X 991720 1033669 203486 117947 1195206 1151616 2914366 2486338 -43590 0 X 0 1 X 1 0 X 342306 1068078 369799 239961 144056 2164200 342306 1068078 369799 239961 144056 2164200 1692 2162508 970 122 13 75 5 1185 2165385 20017074 0.99870 0.99770 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 220961 220961 1740824 229912 1510912 244979 215320 29659 74637 54953 19684 1781216 OPERATING LEASE LIABILITY 93804 LEASE TERMINATION PAYABLE 61289 155093 X 3982090 0 3982090 0 3982090 4025680 0 4025680 0 4025680 PART X, LINE 2: THE ORGANIZATION ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OR THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. FORM 990, PART III, LINE 3 THE ORGANIZATION CEASED TO CONDUCT PROGRAMS DIRECTLY WITHIN CORRECTIONAL SETTINGS DURING THE FALL OF 2023. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT REVIEWED THE FORM 990, THEN FORWARDED TO ALL BOARD MEMBERS VIA E-MAIL FOR THEIR REVIEW. AFTER THE BOARD REVIEWED, THE RETURN WAS THEN FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 15 UPON HIRING OF THE CHIEF EXECUTIVE OFFICER, COMPENSATION OF SIMILARLY SIZED NON-PROFITS IN THE BEHAVIORAL HEALTH FIELD ARE LOOKED AT, TO DETERMINE WHAT THEY ARE PAYING FOR SALARY. THE TENURE OF THOSE OTHER CEO'S IS ALSO TAKEN INTO CONSIDERATION WHEN DETERMINING THE COMPENSATION OF THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER. AFTER HIRING, THE CHIEF EXECUTIVE OFFICER RECEIVES THE SAME SALARY INCREASES AS ALL STAFF OF THE ORGANIZATION, WHICH IS TYPICALLY A COST OF LIVING INCREASE. FORM 990, PART VI, SECTION C, LINE 18 ALL TAX FORMS AND FILINGS ARE AVAILABLE ONLINE AT GUIDESTAR OR AVAILABLE VIA E-MAIL REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE VIA E-MAIL REQUEST.