Alliance for Children and Youth Com

Nonprofit profile at a glance

EIN
561471862
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Gastonia, NC, USA
Phone
7048673512
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$752,182
Expenses
$564,786
Assets
$1,434,253
Liabilities
$5,069

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

Leadership & pay

15 people listed

Executive titles in this filing

  • CALVIN SHAW (PRESIDENT)

Highest reported compensation

  • ARIN FARMER (EXECUTIVE DI): $94,781 total reported compensation

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

Overview

Mission

The alliance's mission is to advocate for the youth of gaston county by coordinating partnerships, incubating critical programs, and facilitating activities that positively impact the nees identified as essential to the successful development of our youngest citizens.

What it reported doing in 2024

In july 2001, the first session of teen court, an innovative positive early intervention community resource, was held. This program, funded by the gaston county juvenile crime prevention council, provides youth ages 12-17 who have admitted guilt to a minor offense an alternative to juvenile or district court through peer review of the sentencing phase of their case. It seeks to reduce recidivism by holding these first time offending youth responsible for their actions through punishment options more suited to their age and offense. Local middle and high school teens volunteer their time to be jury members, court clerks, bailiffs, and attorneys. The court session is overseen by one of gaston countys district court judges and deputies from the gaston county sheriffs office assist in the bailiff position. Local attorneys offer training and assistance to teens who prepare defense and prosecution for the offender. After the sentence is decided, the offender and their parents are advised of instructions to complete their sentence successfully. If the sentence is fulfilled as required by the jury, the offender will not have a criminal record and is invited to participate as a juror in future teen court sessions. However, if the sentence is not completed, the case is sent to juvenile or district court where punishment is harsher and a record is guaranteed. The juvenile restitution/community service program holds juvenile offenders personally accountable for their delinquent activities, some of which that have resulted in measurable monetary damages to victims. The program provides opportunity for these juveniles to perform community service hours and the opportunity to compensate their victims. This program is available for diverted and/or adjudicated juveniles through the juvenile court system, teen court defendants, repeat offenders and undisciplined juveniles. The goal of the community outreach program is to reduce criminal and gang involvement of youth ages 10 through 18. Services are delivered based on the comprehensive gang model and work directly with the youth and their families to put intensive intervention strategies in place for home and school to prevent future criminal or gang involvement. Substance abuse and/or mental health counseling is offered to help deal with substance abuse or underlying mental health issues within the home. Life skills classes help youth prepare for life on their own by teaching them basic, everyday life skills. Victim impact classes challenge youth to focus on other people, victims of crimes, and help them realize what it's like to be victimized themselves. The strengthening family program reinforces the need for effective parental supervision and family communication.

Operating model

Revenue model
Grant-funded. 92% of the money available for current operations came from government grants.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Revenue has declined or grown slowly and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 70
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.3%; rating input score 60
  • Program expense ratio: 79.1%; rating input score 79
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 24.9%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 2.54; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 16.8%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 3.3% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: -1.4% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 7% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 60.3% of revenue deployed · 79.1% of spending went to programs
  • Governance: 14 of 14 board members independent · 8 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $447K in reported program spending
  • Leadership: top reported pay $95K · 15 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.