2025-11-13T13:51:14-06:00 2025-06-30 393647910 WIPFLI ADVISORY LLC 105 E PINE ST UPPER FLOOR MISSOULA MT 59802 990 2024-07-01 911083936 DAYBREAK YOUTH SERVICES DAYB 5094447033 PO BOX 9163 SPOKANE WA 992099163 RICHARD REATHAFORD CFO 5094447033 2025-10-30 1 1 SAM BRUNSON CPA P01696998 4067281800 2025-10-30 2024 2025-03-06 01:10:19Z RICHARD REATHAFORD PO BOX 9163 SPOKANE WA 992099163 15171484 0 X DAYBREAKYOUTHSERVICES.ORG X 1978 WA DAYBREAK SAVES YOUNG LIVES BY DEMONSTRATING LOVE AND BRINGING HOPE FOR THEIR FUTURE. X 4 4 9 4 0 0 12426 101646 49982 0 -32189 6858234 0 36815 30219 6996695 0 0 0 0 853174 260717 0 0 3397 1666897 1367895 2520071 1628612 -2489852 5368083 7922162 7382242 7206955 1313394 715207 6068848 DAYBREAK SAVES YOUNG LIVES BY DEMONSTRATING LOVE AND BRINGING HOPE FOR THEIR FUTURE. 0 0 577539 0 0 DAYBREAK YOUTH SERVICES HAS BEEN SUCCESSFULLY TREATING TEENS FOR SUBSTANCE USE DISORDER AND MENTAL HEALTH CHALLENGES SINCE 1978. WE ARE COMMITTED TO SERVING TEENS AND THEIR FAMILIES AND HAVE BECOME AN INNOVATIVE LEADER IN THE ADOLESCENT MENTAL HEALTH AND SUBSTANCE ABUSE TREATMENT FIELD. WE PROVIDE INPATIENT, OUTPATIENT, AND CRISIS STABILIZATION SERVICES IN EASTERN AND WESTERN WASHINGTON. DAYBREAK WAS FORCED TO CEASE CLINICAL OPERATIONS DUE TO A TEMPORARY RESTRAINING ORDER PUT IN PLACE BY A THURSTON COUNTY (WA) JUDGE BASED ON UNFOUNDED ALLEGATIONS MADE TO THE COURT BY THE WA STATE DEPARTMENT OF HEALTH. CLIENTS WERE DISCHARGED IN JUNE 2023. 577539 1 1 0 1 0 0 0 0 0 0 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 0 0 0 0 0 1 9 0 9 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X RICHARD REATHAFORD 5099905599 PO BOX 9163 SPOKANE WA 992099163 JOE PAULETTO CHAIR 4.00 X X 0 0 0 RON BENFIELD VICE CHAIR 4.00 X X 0 0 0 SUZY DIX SECRETARY 2.00 X X 0 0 0 RON FREDERIKSEN DIRECTOR 2.00 X 0 0 0 THOMAS RUSSELL CEO 50.00 X 54923 0 0 RICHARD REATHAFORD CFO 50.00 X 103104 0 6382 158027 0 6382 1 0 0 0 SUMMIT LAW GROUP 315 5TH AVE S STE 1000 SEATTLE WA 98104 LEGAL SERVICES 218873 1 101646 101646 24340 24340 36000 0 36000 36000 36000 8683 15000000 0 8174789 8683 6825211 6833894 6833894 B&O TAX REFUNDS 900099 815 815 815 6996695 0 0 6895049 164409 164409 34782 10909 23873 31205 331 28946 1928 30321 4064 26257 357634 357634 4543 4543 18400 18400 570 570 149038 1394 146951 693 109929 39659 70270 25323 1347 23976 10308 5632 4676 1526 1526 204620 97794 106050 776 65578 65578 64649 7389 57260 BAD DEBT EXPENSE 325702 325702 LICENSES & FEES 17370 17280 90 REPAIRS & MAINTENANCE 9356 447 8909 DEVELOPMENT EXPENSES 3257 3257 92 13 79 1628612 577539 1047676 3397 31151 27509 16 6649 6826 0 127248 5858318 63032 98731 605383 174000 7560225 431383 133664 959652 7922162 7382242 514448 330562 5672 0 3421658 0 915500 0 1828032 484388 500000 498444 21645 0 7206955 1313394 X 456317 6068848 258890 0 715207 6068848 7922162 7382242 5368083 -14442 0 X 0 0 0 X 2527191 2449205 2999201 12426 101646 8089669 6269478 5677023 6043093 49982 18039576 8796669 8126228 9042294 62408 101646 26129245 109975 275015 90150 475140 0 109975 275015 90150 475140 25654105 10568 2077 5491 6875 60340 85351 10568 2077 5491 6875 60340 85351 4475 800000 815 805290 8807237 8132780 9847785 69283 162801 27019886 0.94950 0.96030 0.00320 0.00080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 18400 18400 0 PART II-B, LINE 1: PAYMENT TO H2 GOVERNMENT RELATIONS/JIM HENDRICK FOR LEGISLATIVE LOBBYING EFFORTS ON ISSUES RELATED TO DAYBREAK'S MISSION. 426000 426000 168000 168000 0 11383 6000 5383 431383 BRUSH PRAIRIE RESIDENTIAL TREATMENT FACILITY 2024-09-23 15000000 SALE PRICE 452096870 STATE OF WASHINGTON DEPT OF ENTERPRISE SERVICES 1115 WASHINGTON ST SE DEPT MS OLYMPIA WA 985041004 GOV'T AGENCY 0 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE 990 IS PROVIDED TO AND REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS, OFFICERS, AND EMPLOYEES OF THE ORGANIZATION ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. EACH EMPLOYEE SHALL DISCLOSE TO THE CEO ALL MATERIAL FACTS REGARDING AN AFFILIATION WITH ANY PERSON DAYBREAK IS CONSIDERING ENTERING A TRANSACTION. THE EMPLOYEE SHALL MAKE THE DISCLOSURE PROMPTLY UPON LEARNING OF A TRANSACTION OR AFFILIATION. ANY PERSON WITH SUBSTANTIAL INFLUENCE SHALL DISCLOSE TO THE BOARD ALL MATERIAL FACTS REGARDING AN AFFILIATION WITH ANY PERSON DAYBREAK IS CONSIDERING ENTERING A TRANSACTION. THE PERSON WITH SUBSTANTIAL INFLUENCE SHALL MAKE THE DISCLOSURE PROMPTLY UPON LEARNING OF A TRANSACTION OR AFFILIATION. WRITTEN OR ORAL DISCLOSURE IS ALSO REQUIRED AT THE MEETING OF THE BOARD WHERE THE TRANSACTION IS TO BE CONSIDERED BEFORE ANY DISCUSSION OR VOTING OCCURS. REGARDING AN EMPLOYEE WITHOUT SUBSTANTIAL INFLUENCE OVER DAYBREAK, THE CHIEF EXECUTIVE OFFICER SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS. REGARDING A PERSON WITH SUBSTANTIAL INFLUENCE, THE BOARD SHALL DETERMINE IF A CONFLICT OF INTEREST EXISTS. AFTER DISCLOSURE, THE PERSON WITH SUBSTANTIAL INFLUENCE SHALL LEAVE THE MEETING WHILE THE IMPLICATIONS OF THE AFFILIATION ARE CONSIDERED AND THE REMAINING BOARD MEMBERS SHALL DETERMINE IF A CONFLICT OF INTEREST EXISTS. ABSENCE FROM THE VOTE WILL NOT AFFECT QUORUM. A PERSON WITH SUBSTANTIAL INTEREST DETERMINED TO HAVE A CONFLICT OF INTEREST, SHALL NOT BE PRESENT DURING DISCUSSION AND VOTING. THE REMAINING DIRECTORS SHALL FOLLOW THE PROCEDURES SET FORTH IN ARTICLE V TO DECIDE WHETHER TO ENTER INTO THE TRANSACTION AND, IF SO, TO ENSURE THAT THE TERMS OF THE TRANSACTION ARE REASONABLE. ABSENCE FROM THE VOTE WILL NOT AFFECT QUORUM. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS WORKS WITH THE HR DEPARTMENT TO ARRIVE AT A SALARY FOR THE CEO/ED BASED ON INDUSTRY TRENDS. THE SALARY IS THEN DETERMINED AND APPROVED BY THE BOARD. OTHER EMPLOYEES ARE REVIEWED BY HR, THE CEO, AND THE CFO ON A REGULAR BASIS. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST.