Center for Parent Youth Understanding

Nonprofit profile at a glance

EIN
232576030
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Elizabethtown, PA, USA
Phone
7173618429
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$691,434
Expenses
$633,975
Assets
$451,584
Liabilities
$71,044

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

Leadership & pay

13 people listed

Executive titles in this filing

  • WALTER MUELLER III (PRESIDENT)

Highest reported compensation

  • WALTER MUELLER III (PRESIDENT): $157,999 total reported compensation
  • CLIFFORD FRICK (VICE PRESIDE): $108,487 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 center for parent/youth understanding endeavors to increase the ability of home and church to nurture children and teens into a lifetime of biblically-faithful, whole-life christian discipleship.

What it reported doing in 2024

Web site received 2 million visitors, 15,000 people received an e-mail weekly, 515 subscribers to monthly parent page, 50,000 downloads to youth culture matters podcast, and daily radio show that is aired on 812 radio stations across the country that could be heard by millions of people

Operating model

Revenue model
Donor-supported. 84% of the money available for current operations came from contributions and gifts.
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. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 70
  • Accountability: 95
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.3%; rating input score 59
  • Program expense ratio: 63.9%; rating input score 64
  • Fundraising efficiency: $8 raised per $1 spent on fundraising; rating input score 31; 31st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 8.3%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 0.71; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 42%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 2.6% per year; rating input score 100; 29th percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 19.8% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 59.3% of revenue deployed · 63.9% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $405K in reported program spending
  • Leadership: top reported pay $158K · 13 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • Review — Sustainability: Operating margin scored 58/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.