California Association of Youth Courts Inc

Nonprofit profile at a glance

EIN
263678335
IRS 990-EZ coverage
2020–2024
Forms available
Form 990-EZ 2024
Location
Lancaster, CA, USA
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Remedial Reading, Reading Encouragement

Reported finances

Revenue
$55,375
Expenses
$64,651
Assets
$33,671

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Mikki Cichocki (Vice President)
  • Seymour Amster (President)

People named in this filing

  • Karen Green (CFO)
  • Jennifer Sanchez (Treasurer)
  • Mikki Cichocki (Vice President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Encourage the developmentof youth courts in California and provide training and resources for volunteers for the operation of youth courts.

What it reported doing in 2024

TRAINING: The organization continued to provide the exchange of ideas through their website by posting information, photos, and links to related organizations. An interactive map was created to show current locations of youth court programs and contact information for programs within California.Youth and adult board members assisted in new start-up youth peer court programs at several school districts.Maintained membership from both the state judicial and education systems with 15 adult paying members, plus two youth members, who met quarterly to coordinate annual conference and on-going training and exchange of ideas with high school youth participants.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Direct operator. The filing allocates 99% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 82
  • Sustainability: 27
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.5%; rating input score 99
  • Program expense ratio: 85.2%; rating input score 85

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -16.8%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 38.9% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 14.7% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: -21.2% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 99.5% of revenue deployed · 85.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $55K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • 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 — Sustainability: Operating margin scored 25/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.