City Youth Now Fka Volunteer Auxiliary Youth Guidance Center of San Francisco

Nonprofit profile at a glance

EIN
941519135
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
San Francisco, CA, USA
Phone
4157537576
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Children's, Youth Services

Official website

Reported finances

Revenue
$450,043
Expenses
$452,136
Assets
$571,367
Liabilities
$1,542

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

Leadership & pay

8 people listed

Executive titles in this filing

  • TONI POWELL (President)
  • TYRONE CAMPBELL (Vice President)

People named in this filing

  • TONI POWELL (President)
  • TYRONE CAMPBELL (Vice President)
  • CATHERINE SAPIRO (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

CITY YOUTH NOW WAS STARTED IN 1950. OUR MISSION IS to provide programs and services in support of youth with experience in the san francisco juvenile court system.

What it reported doing in 2024

Youth Partnering for Education and Employment Program (YPEE): advances the long-term success of historically excluded and under-resourced youth in San Francisco's foster care and juvenile justice systems. The program supports youth in becoming economically empowered individuals through differentiated education support, paid-internships, scholarships and employment support. Personal Empowerment Program (PEP): supports the holistic development of youth at-promise by fulfilling critical social service, health and personal development needs that are not otherwise covered by traditional funding sources.Inside Out (Juvenile Justice Center Programs): provides academic, recreational, and therapeutic activities to youth housed in the San Francisco Juvenile Justice Center. EVERY YEAR, CITY YOUTH NOW PARTNERS WITH YOUTH IN THE SAN FRANCISCO TO PROVIDE THE FOLLOWING SUPPORT.- 5-10 ACADEMIC SCHOLARSHIPS FOR HIGHER EDUCATION OR VOCATIONAL TRAINING- PROGRAMMING FOR YOUTH HOUSED IN SAN FRANCISCO JUVENILE HALL - A MINIMUM OF 30 PAID INTERNSHIPS FOR YOUTH AGES 14-19- OVER 300 SMALL GRANTS THROUGH OUR PERSONAL EMPOWERMENT PROGRAM- HOLIDAY GIFT PROGRAM SERVING APPROXIMATELY 200 YOUTH - PERSONAL DEVELOPMENT PROGRAMMING INCLUDING COOKING CLASSES, INDEPENDENT LIVING SKILLS COURSES, PERSONAL FINANCE COURSES.

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. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 86
  • Accountability: 82
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.5%; rating input score 62
  • Program expense ratio: 59.9%; rating input score 60
  • Fundraising efficiency: $10.48 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 25th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.5%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 1.26; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 5.7% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 6.9% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 3.8% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 62.5% of revenue deployed · 59.9% of spending went to programs
  • Governance: 9 of 9 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $271K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.