360 Youth Services

Nonprofit profile at a glance

EIN
362936229
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Naperville, IL, USA
Phone
6309612992
Rating
79
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Children's, Youth Services

Official website

Reported finances

Revenue
$5,630,398
Expenses
$5,806,576
Assets
$4,232,541
Liabilities
$2,481,722

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • MICHAEL BERTRAND (PRESIDENT/CEO)

Highest reported compensation

  • MICHAEL BERTRAND (PRESIDENT/CEO): $256,022 total reported compensation
  • DHIREN SHAH (CHIEF FINANCIAL OFFICER): $243,847 total reported compensation
  • LATASHA ROBERSON-GUIFARO (VP AND CHIEF STRATEGY OFFICER): $197,287 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

360 youth services provides life-changing services for youth through substance abuse prevention education, counseling and shelter.

What it reported doing in 2024

Community-based mental health services: 360 youth services provides vital community mental health services to support individuals ages 11 to 25 and their families. These services provide tailored interventions, including individual therapy, family therapy, group therapy, and crisis intervention. They address a range of issues, such as anxiety, depression, trauma, and behavioral disorders.school-based mental health services: these services are crucial for supporting students' emotional and psychological well-being by providing access to counseling, intervention programs, and resources that address issues such as anxiety, depression, and stress. 360 youth services' school-based counselors help create a supportive environment where students can develop healthy coping strategies, improve their academic performance, and build stronger emotional resilience, ultimately contributing to their overall success both in and out of the classroom.mental health juvenile justice support services: our clinical professionals work with legal authorities to create individualized action plans and collaborate with the juvenile court system, prioritizing rehabilitation over punishment to ensure youth receive essential mental health support. The program served 249 clients in fy25.

Operating model

Revenue model
Earned-program. 89% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 65
  • Accountability: 100
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.4%; rating input score 93
  • Program expense ratio: 91.5%; rating input score 91
  • Fundraising efficiency: $2.9 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 20th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.1%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.73; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.59; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 1.2%; rating input score 79; 79th percentile among comparable filings

Growth

  • Program expense growth: 8% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 7.2% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: 11.5% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 93.4% of revenue deployed · 91.5% of spending went to programs
  • Governance: 12 of 12 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $5.3M in reported program spending
  • Leadership: top reported pay $256K · 16 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 32 of 33 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 8/100.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.