2023-02-08T16:11:16-06:00 2022-03-31 ERNST & YOUNG US LLP 99 WOOD AVENUE SOUTH ISELIN NJ 08830 990 2021-04-01 980164389 L'Arche Daybreak % BRENDA BOOTH CPA CA LARC 9058843454 11339 Yonge Street Richmond Hill Ontario CA L4S 1L1 Brenda Booth Director of Finance 9058843453 2023-02-07 true Brenda Booth XXX-XX-XXXX MICHAEL R SALES P01770943 7325164200 2023-02-06 2 2021 2023-03-07 01:45:13Z Brenda Booth 11339 Yonge Street Richmond Hill Ontario CA L4S 1L1 5394981 false X www.larchedaybreak.com X 1969 CA TO PROVIDE HOMES AND VOCATIONAL PROGRAMS WHERE PERSONS WITH DEVELOPMENTAL DISABILITES AND THOSE WHO ASSIST THEM LIVE AND WORK TOGETHER. 9 9 105 15 0 0 4193414 4700075 377687 405832 184646 64440 203912 154534 4959659 5324881 71059 75381 0 0 3358909 3711813 0 0 113520 1148304 1130909 4578272 4918103 381387 406778 7799687 9106238 421623 1252189 7378064 7854049 TO PROVIDE HOMES AND VOCATIONAL PROGRAMS WHERE PERSONS WITH DEVELOPMENTAL DISABILITIES AND THOSE WHO ASSIST THEM LIVE AND WORK TOGETHER. false false 4327790 75381 459883 The organization provides residential housing and vocational programs where persons with developmental disabilities and those who assist them live and work together. The organization fulfills the basic needs of the individuals living there and provides skilled development programs. 4327790 true true false false false false false false false true true true false false false false true false false true true true false false true false false false false false false false false false false false false false false false false false false true true true false false true X 0 0 105 true false true CA false false false false false false false false false false X 9 9 false false false false true true true true true false false true true true true false true true true false X BRENDA BOOTH CPA CA 9058843454 11339 YONGE STREET Richmond Hill Ontario CA L4S 1L1 X Brenda Booth Director of Finance 35.0 0.0 X 77707 0 11501 Patricia Glennon Executive Director 40.0 0.0 X 68154 0 10087 Rick Britton Secretary & Treasurer 1.0 0.5 X X 0 0 0 Mary Lou Ackerman Board Member 1.0 0.0 X 0 0 0 Janet MacMillan Board Member 1.0 0.0 X 0 0 0 Dorothy Whelan Board President 1.0 0.5 X X 0 0 0 Reg McLean Board Vice-President 1.0 0.0 X X 0 0 0 Andy Williams Board Member 1.0 0.5 X 0 0 0 Mary Jo Cartwright Board Member 1.0 0.0 X 0 0 0 Murray Watson Board Member 1.0 0.0 X 0 0 0 Richard Maurice Board Member 1.0 0.0 X 0 0 0 145861 0 21588 0 false false false NONE DECKSTERITY CARPENTRY CONTRACTING 23 BRIDGEFORD ST S RICHMOND HILL ONTARIO CA L4C 3V7 MAINTENANCE/REPAIRS 360438 1 68105 339815 3860609 431546 14273 4700075 ONTARIO DISABILITY ALLOWANCES 624110 355909 355909 DISABILITY PROGRAM FEES 624110 49923 49923 405832 64440 64440 0 0 139504 35896 103608 0 103608 103608 0 0 68105 3125 -3125 -3125 0 0 0 85130 31079 54051 54051 0 5324881 459883 0 164923 0 0 75381 75381 0 167448 167448 0 3090051 2837188 178965 73898 73890 52875 17320 3695 155055 141769 11951 1335 225369 193426 26327 5616 0 6778 6778 18560 18560 0 0 0 84318 63660 11965 8693 0 69456 24586 24587 20283 0 0 74897 66632 8265 2324 2324 0 6656 6656 0 0 190888 190888 83625 82189 1436 REPAIR & MAINTENANCE 239651 239651 PERSONAL NEEDS 122827 122827 REPLACEMENTS 97365 97365 VEHICLE OPERATIONS 22838 22838 110726 107535 3191 4918103 4327790 476793 113520 0 0 1201216 1098717 0 0 250439 122529 0 0 0 0 0 0 19680 33335 14510 246 10376583 3424838 5470272 6951745 0 0 843570 899666 0 0 0 0 0 0 7799687 9106238 369295 413650 0 0 4740 33027 0 0 0 0 0 0 47588 805512 0 0 0 0 421623 1252189 X 1605506 1274638 5422684 6146232 349874 433179 7378064 7854049 7799687 9106238 X 406778 560 68647 X false true X true false X 6668034 3779250 3486424 4193414 4700075 22827197 0 0 6668034 3779250 3486424 4193414 4700075 22827197 3634959 19192238 214428 245914 254585 330454 203943 1249324 0 0 24076521 3301249 0.79714 0.79180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 97662 5984 507 103139 84268 13843 448 97663 88887 -4030 589 84268 86021 9394 5944 584 88887 140459 -774 52972 692 86021 1.00000 false false 0 1754394 1754394 0 8283276 3128275 5155001 0 67449 40344 27105 0 271464 256219 15245 6951745 BURGUNDY FOUNDATION TRUST FUND 120990 F BURGUDNY BALANCED FDN FUND 778676 F 899666 6763281 1402504 1402504 5360777 -35896 -35896 5324881 6253336 1335233 1335233 4918103 4918103 SCHEDULE D, PART V, LINE 4 THE FUND WAS ESTABLISHED TO PROVIDE FINANCIAL ASSISTANCE TO DEVELOPMENTALLY DISABLED INDIVIDUALS WHO ARE RECEIVING SERVICES FROM THE ORGANIZATION TO BENEFIT FROM OR PARTICIPATE IN A DEVELOPMENTAL, EDUCATIONAL OR RECREATIONAL ACTIVITY, PROJECT OR PROGRAM FOR WHICH ADEQUATE FUNDS ARE NOT AVAILABLE FROM OTHER SOURCES. SCHEDULE D, PART XI, LINE 4B Event Expenses ($3,125) Cost of Goods Sold ($31,079) Foreign Rate Translation Difference - $1,436,709 Rental Expenses included on Part VIII of 990 - ($35,896) SCHEDULE D, PART XII, LINE 2B Rental Expenses included on Part VIII of 990 - ($35,896) SCHEDULE D, PART XII, LINE 4B Event Expenses ($3,125) Cost of Goods Sold ($31,079) Foreign Rate Translation Difference - $1,333,547 true North America 0 0 Grantmaking 75983 North America 1 105 Program Services SEE PART V 4283639 North America 0 0 Investments 899666 1 105 1 105 5259288 5259288 North America To support the greater L'Arche community 75983 CHECK 0 N/A 1 false false false false false false Procedures for Monitoring Use of Grants The grant paid to the L'Arche Canada Foundation is monitored by report from the organization's board to the L'Arche Daybreak board confirming the funds are used as designated. Schedule F, Part I, Line 3, Column (E) Description of Program Services Providing homes and programs for individuals with developmental disabilities. WALK WITH HOPE 68105 68105 3125 0 68105 68105 3125 3125 -3125 Form 990, Part III, Line 1 ORGANIZATION MISSION L'ARCHE DAYBREAK IS A MEMBER COMMUNITY OF THE INTERNATIONAL FEDERATION OF L'ARCHE PROVIDING HOMES AND VOCATIONAL PROGRAMS WHERE PERSONS WITH DEVELOPMENTAL DISABILITIES AND THOSE WHO ASSIST THEM LIVE AND WORK TOGETHER. THE ORGANIZATION IS A FAITH-BASED COMMUNITY OPEN TO ALL PEOPLE AND ENGAGED WITH THE WIDER COMMUNITY. THE ORGANIZATION IS INCORPORATED WITHOUT SHARE CAPITAL UNDER THE LAWS OF THE PROVINCE OF ONTARIO. THE ORGANIZATION IS CLASSIFIED AS A REGISTERED CHARITY UNDER THE INCOME TAX ACT (CANADA) AND, WHILE REGISTERED, IS EXEMPT FROM INCOME TAXES. Form 990, Part IV, Line 12 FINANCIAL STATEMENTS L'ARCHE DAYBREAK IS CLASSIFIED AS A CHARITY REGISTERED IN CANADA, AND FUNCTIONS IN ACCORDANCE WITH THE LAWS OF THE PROVIDENCE OF ONTARIO. THE SEPARATE, INDEPENDENT AUDITED FINANCIAL STATEMENTS, AS AUDITED BY AN INDEPENDENT ACCOUNTANT, ARE PREPARED IN ACCORDANCE WITH CANADIAN GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. FORM 990, PART V, LINE 2A & PART VII, SECTION A INDIVIDUALS EMPLOYED BY L'ARCHE DAYBREAK ARE NOT U.S RESIDENTS OR U.S. EMPLOYEES. INFORMATION PERTAINING TO THE NUMBER OF EMPLOYEES AND EMPLOYEE COMPENSATION IS PROVIDED USING THE BEST INFORMATION AVAILABLE FROM CANADIAN EQUIVALENT W-2 AND W-3 FORMS. Form 990, Part VI, Line 6 ORGANIZATION'S MEMBERS AND MEMBERS RIGHTS THE ORGANIZATION IS A MEMBERSHIP (NOT A STOCK) CORPORATION REGISTERED IN CANADA. THE ORGANIZATION HAS SUPPORTING MEMBERS. THE MEMBERS OF THE ORGANIZATION ARE THOSE WHO HAVE A CONNECTION TO OR AN INTEREST IN THE ACTIVITIES OF THE ORGANIZATION. THEY INCLUDE FAMILY MEMBERS OF DEVELOPMENTALLY DISABLED INDIVIDUALS, FORMER BOARD MEMBERS AND FREQUENT DONORS. A MEMBERSHIP COMMITTEE OF THE BOARD ANNUALLY REVIEWS THE MAKE-UP OF THIS GROUP AND MAKES ADDITIONS TO KEEP AN APPROPRIATE BALANCE. IDENTIFIED INDIVIDUALS CONSIDERED APPROPRIATE ARE INVITED TO MEMBERSHIP. FORM 990, PART VI, Lines 7A & 7B ORGANIZATION'S MEMBERS' RIGHTS IN ACCORDANCE WITH THE TERMS AND REQUIREMENTS OF ITS GOVERNING DOCUMENTS(I.E. BYLAWS), ON AN ANNUAL BASIS, THE ORGANIZATION'S CURRENT BOARD MEMBERS RECOMMEND THE LIST OF CANDIDATES FOR MEMBERSHIP TO THE GOVERNING BODY FOR THE SUBSEQUENT TERM. THE SUPPORTING MEMBERS APPROVE AND ELECT THESE CANDIDATES TO SERVE AS THE ORGANIZATION'S BOARD OF DIRECTORS. THE MEMBERS APPROVE FINANCIAL STATEMENTS AND APPROVE THE BOARD OF DIRECTORS. THEY ALSO HAVE THE RIGHT TO APPROVE OR RATIFY SIGNIFICANT DECISIONS OF THE ORGANIZATION'S GOVERNING BODY INCLUDING THE AMENDMENT OF BYLAWS AND CHARTERS, REMOVAL OF MEMBERS OF THE GOVERNING BODY, AND THE DECISION TO DISSOLVE THE ORGANIZATION. FORM 990, PART VI, SECTION B, Line 11B REVIEW PROCESS FOR FORM 990 THE ORGANIZATION'S DIRECTOR OF FINANCE, IN CONSULTATION WITH THE ORGANIZATION'S TAX ADVISORS, ERNST & YOUNG LLP ENSURE THE PREPARATION OF THE RETURN AND REQUIRED DISCLOSURES ARE IN COMPLIANCE WITH IRS REGULATIONS AND RULES FOR FORM 990 REPORTING. THE FINANCIAL REVIEW IS BASED ON THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS FOR THE RELEVANT TIME PERIOD. THE FORM 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY UPON EMPLOYMENT AND ANNUALLY THEREAFTER, EACH KEY EMPLOYEE AND OFFICER OF THE ORGANIZATION IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST AND DISCLOSURE FORM, PROVIDING SUFFICIENT INFORMATION ABOUT HIS/HER PERSONAL INTERESTS AND RELATIONSHIPS SO THE ORGANIZATION CAN (1) DETERMINE WHETHER ANY POTENTIAL OR ACTUAL CONFLICTS OF INTEREST MAY EXIST, AND (2) MONITOR WORK OR SERVICE ASSIGNMENTS TO AVOID PLACING THE KEY EMPLOYEE, OFFICER OR DIRECTOR IN A POSITION WHERE THERE MAY BE AN APPEARANCE, POTENTIAL OR ACTUAL, OF A CONFLICT OF INTEREST OR A QUESTION OF OBJECTIVITY. THE COMPLETED CONFLICTS OF INTEREST AND DISCLOSURE FORMS FOR DIRECTORS ARE RETURNED TO THE ORGANIZATION. IF A CONFLICT OF INTEREST IS DISCOVERED, THE AFFECTED KEY EMPLOYEE, OFFICER OR DIRECTOR WILL ABSTAIN FROM PARTICIPATING IN ANY MEETINGS AND THE DECISION MAKING PROCESS. FORM 990, PART VI, SECTION B, Lines 15A & 15B COMPENSATION APPROVAL PROCESS ON A REGULAR BASIS, THE ORGANIZATION PROVIDES DOCUMENTATION TO THE DIRECTORS OF THE BOARD WITH RESPECT TO THE COMPENSATION OF THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEES FOR REVIEW AND APPROVAL. SUCH INFORMATION INCLUDES COMPARABLE DATA FROM SIMILAR SIZE TAX-EXEMPT ORGANIZATIONS IN THE COMMUNITY AS WELL AS COMPENSATION FOR THESE POSITIONS (AS DISCLOSED ON FORM 990) WITH OTHER NOT-FOR-PROFIT ORGANIZATIONS IN THE HUMAN SERVICES SECTOR THAT ARE OF SIMILAR SIZE, DEMOGRAPHICS AND GEOGRAPHY. REVIEW AND APPROVAL OF THE COMPENSATION ARRANGEMENT BY THE OFFICERS/DIRECTORS IS DOCUMENTED. FORM 990, PART VI, SECTION C, Line 19 AVAILABLILITY OF GOVERNING DOCUMENTS THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT ITS OFFICE AT 11339 YONGE STREET, RICHMOND HILL, ONTARIO, CANADA L4S 1L1. FORM 990, PART XI, Line 9 OTHER CHANGES IN NET ASSETS EXCHANGE RATE TRANSLATION DIFFERENCE: $68,647 L'Arche Daybreak Foundation US 11339 Yonge Street Yonge Street Ontario CA L4S 1L1 980161264 Foundation WA 501(c)(3) 12 Type I Daybreak true L'Arche Daybreak Foundation Canada 11339 Yonge Street Richmond Hill Ontario CA L4S 1L1 FOUNDATION CA Daybreak true false false true false false false false false false false false false false true true false true false false L'Arche Daybreak Foundation (Canada) c 89250 FMV L'Arche Daybreak Foundation US c 253277 FMV L'Arche Daybreak Foundation US o 89207 FMV