2025-07-08T13:40:15-04:00 2024-09-30 WithumSmithBrown PC ONE TOWER CENTER BLVD 14TH FL EAST BRUNSWICK NJ 08816 990 2023-10-01 061103000 Day One of New York Inc % STEPHANIE NILVA DAYO 2125668120 PO BOX 3220 Church Street Station New York NY 10008 ANNE PATTERSON Executive Director 2125668120 2025-08-15 true true James Mulroy P00024514 7328281614 2023 2025-03-06 01:10:19Z ANNE PATTERSON PO BOX 3220 Church St Station New York NY 10008 4864948 false X WWW.DAYONENY.ORG X 2008 NY DAY ONE PARTNERS WITH YOUTH TO END DATING ABUSE AND DOMESTIC VIOLENCE THROUGH COMMUNITY EDUCATION, SUPPORTIVE SERVICES, LEGAL ADVOCACY AND LEADERSHIP DEVELOPMENT. 15 15 31 15 0 4178260 4557373 7150 8625 17259 24354 91137 45359 4293806 4635711 103600 81590 0 0 2425658 3013268 0 0 438289 1343906 1193870 3873164 4288728 420642 346983 4732167 4714411 1967257 1602518 2764910 3111893 X Day One's mission is to partner with youth to end dating abuse and domestic violence through community education, supportive services, legal advocacy, and leadership development. false false 2615898 81590 Direct Services - Through our Community-Based Clinical and Advocacy Team, Legal Services department, and Relationship Abuse Prevention Program (RAPP), Day One provides counseling and case management as well as legal advice and direct legal representation in Family Court to young survivors of dating violence, aged 24 and under. 877975 8625 Training and Education - Through our Early RAPP programming, Day One facilitates healthy relationship building trainings and violence prevention education to New Yorkers under 24. Day One has educated more than 250,000 people since our founding in 2003. 3493873 true true false false false false false false false false true false false true true true true false false false false false false false true false false false true true false false false false false false false false false false false false false false false false false true 3 0 true 31 true false false false false false true true false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true true false NY X STEPHANIE NILVA 2125668120 PO BOX 3220 CHURCH ST STATION NEW YORK NY 10008 Lucia Rivieccio Interim Executive Director 35.0 0.0 X 144400 0 16215 Andrew Sta Ana Director of Legal Services 35.0 0.0 X 116678 0 18702 Natalie Rentas LCSW Director of Survivor Services 35.0 0.0 X 112593 0 17543 Stephanie Nilva Executive Director (FORMER) 35.0 0.0 X 108945 0 12875 LAURA DUKESS CHAIR 1.5 0.0 X X 0 0 0 CARA EDWARDS PAST CHAIR 1.5 0.0 X X 0 0 0 KYLE SELL DIRECTOR 1.5 0.0 X 0 0 0 MARJORIE BERMAN SECRETARY 1.5 0.0 X X 0 0 0 KRISTEN COLETTA TREASURER 1.5 0.0 X X 0 0 0 MOUN SEO DIRECTOR 1.5 0.0 X 0 0 0 LAURA CLENNELL DIRECTOR 1.5 0.0 X 0 0 0 WHITNEY GASTON DIRECTOR 1.5 0.0 X 0 0 0 TOM GUILBRIDE DIRECTOR 1.5 0.0 X 0 0 0 BERYL HAROLD DIRECTOR 1.5 0.0 X 0 0 0 HIH SONG KIM DIRECTOR 1.5 0.0 X 0 0 0 WHITLEY RICHARDS VICE CHAIR 1.5 0.0 X X 0 0 0 DAVID LEE Director 1.5 0.0 X 0 0 0 JENNIFER ACHILLES DIRECTOR 1.5 0.0 X 0 0 0 RICHARD CELESTIN DIRECTOR 1.5 0.0 X 0 0 0 ANNE PATTERSON EXECUTIVE DIRECTOR 35.0 0.0 X 0 0 0 482616 0 65335 4 true true false Accounting Solutions NY 16 Ryan Street SYOSSET NY 11791 Financial SERVICES 210442 1 401632 2940628 1215113 4557373 COMMUNITY EDUCATION 611710 8625 8625 8625 24354 24354 0 0 45359 45359 0 45359 45359 0 229237 401632 229237 0 0 0 0 0 0 0 0 0 4635711 8625 69713 0 81590 81590 0 0 306892 67382 132479 107031 0 2171028 1949379 87684 133965 62421 56223 2447 3751 209359 182047 11961 15351 263568 216265 22493 24810 0 106137 88010 15001 3126 34840 28890 4924 1026 0 0 0 369211 256131 24545 88535 0 210829 172997 17991 19841 0 0 405434 332671 34601 38162 38824 38824 0 3764 3089 321 354 0 0 0 24831 20375 2119 2337 4288728 3493873 356566 438289 X 1107735 850756 706085 611689 1642972 2268410 8097 6750 0 0 0 0 0 0 0 0 9717 49872 36173 36173 0 0 0 0 0 0 0 0 1257561 926934 4732167 4714411 145265 143195 0 0 0 0 0 0 0 0 0 0 500000 500000 0 0 1321992 959323 1967257 1602518 X 2457160 2419893 307750 692000 2764910 3111893 4732167 4714411 346983 X false true X true true true X 3497337 3704446 3808651 4178260 4557373 19746067 0 0 3497337 3704446 3808651 4178260 4557373 19746067 0 19746067 25865 8712 5964 108396 69713 218650 0 0 19964717 99396 0.98905 0.99020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 36173 36173 0 0 SUBTENANTS SECURITY DEPOSITS 9000 RENT SECURITY DEPOSIT 91000 RIGHT OF USE ASSET 826934 926934 0 SUBTENANTS SECURITY DEPOSITS 9000 LEASE LIABILITY 950323 959323 X 4833954 198243 198243 4635711 4635711 4486971 198243 198243 4288728 4288728 FORM 990, SCHEDULE D, PART X, LINE 2 The Organization is a not-for-profit organization exempt from federal income taxes pursuant to the provisions of Section 501(c)(3) of the Internal Revenue Code ("IRC") and from New York State income taxes under applicable state law. Accordingly, no provision for federal or state income taxes has been recorded in the statements of activities. Management has determined that there are no uncertain tax positions at September 30, 2024 or 2023. There are no income tax related penalties or interest included in these financial statements. GALA 2024 630869 401632 229237 107148 24991 97098 0 630869 401632 229237 107148 24991 97098 229237 true STIPENDS 46 81590 FORM 990, SCHEDULE I, PART 1, LINE 2 Upon receipt of the fully executed grant agreement, the grant is set up in Day One's accounting system. Funds will be budgeted according to the granting agency's approval. A cost center is created specifically for the grant to ensure that revenue and expense are tracked appropriately. We also obtain documentation to support all stipend expenses prior to distribution of funds. X false false false false false false false false false Stephanie Nilva Executive Director (FORMER) 108945 0 0 0 0 0 3828 0 9047 0 121820 0 0 0 Lucia Rivieccio Interim Executive Director 144400 0 0 0 0 0 4272 0 11943 0 160615 0 0 0 FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZTION'S CONFLICT OF INTEREST POLICY IS REGULARLY DISTRIBUTED TO ALL DIRECTORS, OFFICERS AND EMPLOYEES. THE POLICY REQUIRES ALL MEMBERS TO DISCLOSE POTENTIAL CONFICTS OF INTEREST AS SOON AS THEY ARISE. ANY BOARD MEMBER WITH A STATED INTEREST MAY NOT PARTICIPATE IN VOTING IF THE TOPIC IS CONSIDERED A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 11B THE CEO and the finance committee REVIEW the RETURN BEFORE IT IS FILED. ADDITIONALLY, COPIES OF THE FORM 990 ARE PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY PRIOR TO FILING THE FORM. FORM 990, PART VI, SECTION B, LINE 15 DAY ONE IS A NONPROFIT ORGANIZATION THAT USES THE INTERNAL REVENUE SERVICE'S THREE-STEP SAFE HARBOR PROCEDURE FOR ESTABLISHING A REBUTTABLE PRESUMPTION THAT OUR EXECUTIVE DIRECTOR'S COMPENSATION IS REASONABLE. THE FOLLOWING IS THE PROCESS USED TO DETERMINE THE COMPENSATION OF DAY ONE'S EXECUTIVE DIRECTOR: THE GOVERNANCE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE PERFORMANCE OF THE EXECUTIVE DIRECTOR ANNUALLY AND THE FINANCE COMMITTEE WILL OBTAIN RESEARCH AND INFORMATION TO MAKE RECOMMENDATIONS TO THE FULL BOARD FOR THE COMPENSATION (SALARY AND BENEFITS) OF THE EXECUTIVE DIRECTOR BASED ON REVIEW OF COMPARABILITY DATA. FOR EXAMPLE, THE FINANCE COMMITTEE WILL SECURE DATA THAT DOCUMENTS COMPENSATION LEVELS AND BENEFITS FOR SIMILARLY QUALIFIED INDIVIDUALS IN COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS. THIS APPROPRIATE DATA MAY INCLUDE THE FOLLOWING: 1. SALARY AND BENEFIT COMPENSATION STUDIES BY INDEPENDENT SOURCES 2. INFORMATION OBTAINED FROM THE IRS FORM 990 FILINGS OF SIMILAR ORGANIZATIONS CONCURRENT DOCUMENTATION: TO APPROVE THE COMPENSATION FOR THE EXECUTIVE DIRECTOR, THE BOARD MUST DOCUMENT THE FOLLOWING IN THEIR MEETING MINUTES: 1. THE MEMBERS OF THE BOARD WHO WERE PRESENT DURING THE DISCUSSION ABOUT COMPENSATION AND BENEFITS, AND THE RESULTS OF THE VOTE. 2. A DESCRIPTION OF THE COMPARABILITY DATA RELIED UPON AND HOW THE DATA WAS OBTAINED. 3. ANY ACTIONS TAKEN (SUCH AS ABSTAINING FROM DISCUSSION AND VOTE) WITH RESPECT TO CONSIDERATION OF EXECUTIVE DIRECTOR'S COMPENSATION. INDEPENDENCE IN SETTING COMPENSATION: THE MEMBERS OF THE BOARD OF DIRECTORS, WHO ARE ALL VOLUNTEERS AND NOT COMPENSATED BY DAY ONE, WILL OPERATE INDEPENDENTLY WITHOUT UNDUE INFLUENCE FROM THE EXECUTIVE DIRECTOR. NO MEMBER OF THE GOVERNANCE COMMITTEE WILL BE A STAFF MEMBER, THE RELATIVE OF A STAFF MEMBER OR HAVE ANY RELATIONSHIP WITH STAFF THAT COULD PRESENT A CONFLICT OF INTEREST. FORM 990, PART X, LINE 23 The organization obtained a $500,000 program-related investment loan from The Marty and Dorothy Silverman Foundation (Foundation) for a working capital facility of operations of its program. The interest rate for the period is set at prime rate plus 3% per annum, which was 11.50% on September 30, 2023, and 9.25% on September 30, 2022. Quarterly payments are interest only through August 1, 2026, when the full unpaid principal balance is due. The Loan is collateralized by certain government contracts receivable. These funds are required to be invested in a restricted cash account, until the organization delivers a request for withdrawal, together with information, including invoices and evidence of costs incurred to disburse funds. Interest Expense related to the debt cannot exceed interest on earnings. There were no withdrawals for the years ending September 30, 2024, and 2023.