California Youth Services

Nonprofit profile at a glance

EIN
201051272
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-EZ 2011, Form 990-N 2007
Location
Laguna Hills, CA, USA
Phone
9493039015
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$854,341
Expenses
$833,781
Assets
$451,572
Liabilities
$82,930

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

Leadership & pay

16 people listed

Executive titles in this filing

  • Margaret Diaz (Executive Director)
  • Carlos Aguilar (President)
  • Mike Darnold (Vice President)

Highest reported compensation

  • Margaret Diaz (Executive Director): $166,011 total reported compensation
  • Jeremy OConner (Clinical Director): $137,964 total reported compensation

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

Overview

Mission

We provide education, counseling, and intervention programs to support individuals and families facing substance abuse, behavioral, and mental health challenges. Our mission is to empower youth and fimilies with the skills, resources, and guidance needed to achieve lasting recovery, healthy relationships, and positive life outcomes.

What it reported doing in 2024

California Youth Services CYS provided services to 2,197 youth and families through programs addressing substance abuse, behavioral, and mental health challenges. The Pathways Counseling Program served 225 youth and families, delivering 1,918 counseling sessions to improve coping skills, family communication, and overall well-being. The Juvenile Alcohol Drug Education JADE program served 343 youth and families, offering alcohol and drug awareness, life skills, and resilience-building activities that promote healthy decision-making and self-esteem. Our Drug Testing and Alternative-to-Suspension ATS programs reached 1,629 youth, including 1,441 through drug testing and 188 through ATS interventions, to help participants remain engaged in school while addressing substance use concerns. See Schedule O for continuation of explanation

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 most voting board members are independent. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 70
  • Accountability: 80
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.9%; rating input score 65
  • Program expense ratio: 66.5%; rating input score 66
  • Fundraising efficiency: $3.41 raised per $1 spent on fundraising; rating input score 10; 10th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.4%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 0.54; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 36.5%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: 1% per year; rating input score 100; 22nd percentile among comparable filings
  • Revenue growth: 8.8% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 17.6% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 64.9% of revenue deployed · 66.5% of spending went to programs
  • Governance: 12 of 13 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $554K in reported program spending
  • Leadership: top reported pay $166K · 16 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Financial Efficiency: Fundraising efficiency scored 10/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.