Coulee Youth Centers Inc

Nonprofit profile at a glance

EIN
391178256
IRS 990 coverage
2010–2012
Forms available
Form 990 2012
Location
La Crosse, WI, USA
Phone
6087827152
Rating confidence
Limited
Sector
Children's, Youth Services

Reported finances

Revenue
$250,505
Expenses
$368,982
Assets
$361,906
Liabilities
$350,674

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

5 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Coulee youth centers, inc. Is a nonprofit organization dedicated to providing services for children, families and individuals to enhance positive growth and healthy changes in their lives. The organization also works to eliminate neglect and abuse of children.

What it reported doing in 2012

The organization administers a treatment foster care program to provide an alternative living facility for a child not yet able to blend comfortably into a family setting due to emotional or behavioral difficulties while not as severe as to prevent him/her from benefiting from the closeness of family relationships. The organization provided 1,218 days of care.

Operating model

Revenue model
Grant-funded. 86% of the money available for current operations came from government grants.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 92
  • Accountability: 86
  • Sustainability: 18
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th 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: 6 of 9 controls in place; rating input score 67
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -47.3%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 0.98; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.97; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 26.6%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -16.3% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: -13.1% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 3 of 3 board members independent · 6 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $230K in reported program spending
  • Leadership: top reported pay $63K · 5 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2010 to 2012
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 5/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.