Children and Youth Services Inc
Nonprofit profile at a glance
- EIN
- 870265761
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- West Jordan, UT, USA
- Phone
- 4355316222
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Group Homes
Reported finances
- Revenue
- $3,682,657
- Expenses
- $4,771,329
- Assets
- $6,087,996
- Liabilities
- $3,368,202
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- Daniel Mata (Executive Director)
Highest reported compensation
- Daniel Mata (Executive Director): $120,000 total reported compensation
- Laurie Trandum (Academic Director): $110,000 total reported compensation
- Jeanna Cunningham (Clinical Director): $105,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
West Ridge Academy is a residential youth treatment facility offering clinical services, education, recreation, and other programs, and experiences that promote behavioral awareness, a real change of heart, and personal accountability.
What it reported doing in 2024
Provide housing, counseling, and education for youth with special needs.
Operating model
- Revenue model
- Earned-program. 93% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 82
- Transparency & Controls: 86
- Accountability: 91
- Sustainability: 22
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 78%; rating input score 78
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 85.7%; rating input score 86; 1st percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- 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: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -29.6%; rating input score 4; 4th percentile among comparable filings
- Total-asset coverage ratio: 1.28; rating input score 46; 46th percentile among comparable filings
- Liabilities to assets ratio: 0.55; rating input score 18; 18th percentile among comparable filings
- Officer compensation ratio: 8.4%; rating input score 35; 35th percentile among comparable filings
Growth
- Program expense growth: -1.3% per year; rating input score 0; 10th percentile among comparable filings
- Revenue growth: -1.3% per year; rating input score 0; 8th percentile among comparable filings
- Asset growth: -5% per year; rating input score 0; 4th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 78% of spending went to programs
- Governance: 5 of 5 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $3.7M in reported program spending
- Leadership: top reported pay $120K · 9 people listed
- Consistency: 22 of 24 current checks pass · 2 findings to review
- Schedules: 5 filed schedules
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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 4/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX DepreciationDepletion column sum did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
- High — Sustainability: Liabilities to assets ratio scored 18/100.
- Moderate — Sustainability: Officer compensation ratio scored 35/100.