City Youth Ministries Inc

Nonprofit profile at a glance

EIN
731618018
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Jonesboro, AR, USA
Phone
8709329398
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Centers, Clubs

Official website

Reported finances

Revenue
$356,278
Expenses
$462,537
Assets
$484,073
Liabilities
$417,339

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

Leadership & pay

15 people listed

Executive titles in this filing

  • JERRY HALSEY JR (PRESIDENT)

People named in this filing

  • KATHY BUCHANON (BOARD MEMBER)
  • MATT LAWLESS (BOARD MEMBER)
  • DINA MASON (BOARD MEMBER)

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

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

Overview

Mission

Provide a positive and health means by which persons can assemble and participate in various spiritual, recreational and educational programs designed to develop personal responsibility and spirtual values.

What it reported doing in 2024

Provide a positive and health means by which persons can assemble and participate in various spirtual, recreational, and educational programs designed to develop personal responsibility and spiritual values.

Operating model

Revenue model
Donor-supported. 65% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 83
  • Accountability: 64
  • Sustainability: 26
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.4%; rating input score 73
  • Program expense ratio: 56.6%; rating input score 57
  • Fundraising efficiency: $5.24 raised per $1 spent on fundraising; rating input score 23; 23rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th 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: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: -29.8%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 1.05; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.86; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -0.2% per year; rating input score 0; 30th percentile among comparable filings
  • Revenue growth: -0.3% per year; rating input score 0; 23rd percentile among comparable filings
  • Asset growth: -4% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 73.4% of revenue deployed · 56.6% of spending went to programs
  • Governance: 14 of 14 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $262K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • High — Financial Efficiency: Fundraising efficiency scored 23/100.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.