Community Youth Development of Sarasota County

Nonprofit profile at a glance

EIN
272197575
IRS 990 coverage
2010–2015
Forms available
Form 990 2015
Location
Sarasota, FL, USA
Phone
9419622421
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development Programs

Official website

Reported finances

Revenue
$304,098
Expenses
$412,028
Assets
$94,090
Liabilities
$1,060

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • KAREN BOGUES (CEO)

Highest reported compensation

  • KAREN BOGUES (CEO): $80,243 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Community youth development empowers youth as leaders in service to their community.

What it reported doing in 2015

Community youth development of sarasota is a variety of programs and experiences for middle and high school youth designed to build skills, develop healthy habits for leisure time, and foster connections with positive peers and adults. Youth grow with their experiences in cyd, seeking new skills and more challenging experiences. Cyd offers a variety of programs designed to build communication, problem solving and critical thinking skills. Cyd also offers social programs for teens age 12-14. In addition to social activities, cyd offers programs in the realm of leadership development, community service, and development of 21st century skills such as communication, collaboration, adaptability, creativity, critical thinking and problem solving. 1,487 youth were served in more than 100 activities.

Operating model

Revenue model
Grant-funded. 68% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 98% 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 - 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: 73
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 17
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.4%; rating input score 83
  • Program expense ratio: 61.5%; rating input score 62
  • Fundraising efficiency: $19.39 raised per $1 spent on fundraising; rating input score 60; 60th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 93.5%; rating input score 93; 50th percentile among comparable filings
  • 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: 6 of 8 controls in place; rating input score 75
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -35.5%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 0.23; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 19.5%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: -12.5% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -5.1% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: -9.7% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 83.4% of revenue deployed · 61.5% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $253K in reported program spending
  • Leadership: top reported pay $80K · 11 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2010 to 2015
  • Contacts: How to reach this organization
  • Money network: 2 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 8/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.