Crosswinds Youth Services Inc
Nonprofit profile at a glance
- EIN
- 237376943
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- Cocoa, FL, USA
- Phone
- 3214520800
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Children's, Youth Services
Reported finances
- Revenue
- $3,352,980
- Expenses
- $3,223,692
- Assets
- $3,968,624
- Liabilities
- $915,429
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- Jan Lokay (CEO)
- Karen Locke (Vice President and COO)
- Michael Scully (President and CEO)
Highest reported compensation
- Jan Lokay (CEO): $225,000 total reported compensation
- Karen Locke (Vice President and COO): $93,895 total reported compensation
- John Pilley (CFO): $58,462 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
With a commitment to helping runaway, homeless, and other young people in crisis, the organization now known as Crosswinds Youth Services was incorporated in Brevard County in 1974. That year, Crosswinds opened its first program - an emergency children's shelter. Over 50 years later, Crosswinds, a private, nonprofit 501(c)(3) organization, has grown to become a leading provider of youth services in the area, offering a wide variety of programs for young people and their families. Crosswinds is accredited by the Council on Accreditation (COA) for achieving the highest standards of professional practices for its servcies. Robert E. Lehton Children's Shelter offers emergency shelter 24 hours a day, 7 days a week for children under the age of 18 who have run away, are homeless, are awaiting foster care placement or in respite, or who are experiencing serious family or other crises. The program provides safe, supervised shelter, nutricious meals and snacks, and other basic necessities.
What it reported doing in 2024
Crosswinds offers a range of services for vulnerable children, youth, and young adults who may be runaway, homeless, transitioning from foster care, or who are otherwise in crisis or at risk. Services include, but are not limited to, emergency children's shelter; assessments; individual, group, and family counseling; independent living services; life and social skills training; parenting training; case management; civil citation for youngmisdemenor offenders; street outreach and information and referral.
Operating model
- Revenue model
- Grant-funded. 96% of the money available for current operations came from government grants.
- 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 95
- Transparency & Controls: 73
- Accountability: 91
- Sustainability: 42
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 97.9%; rating input score 98
- Program expense ratio: 96.4%; rating input score 96
- Fundraising efficiency: $43.32 raised per $1 spent on fundraising; rating input score 76; 76th percentile among comparable filings
Transparency & Controls
- Consistency checks: 93.8%; rating input score 94; 20th percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 3.9%; rating input score 47; 47th percentile among comparable filings
- Total-asset coverage ratio: 1.23; rating input score 44; 44th percentile among comparable filings
- Liabilities to assets ratio: 0.23; rating input score 41; 41st percentile among comparable filings
- Officer compensation ratio: 13.1%; rating input score 22; 22nd percentile among comparable filings
Growth
- Program expense growth: 1.2% per year; rating input score 100; 18th percentile among comparable filings
- Revenue growth: 0.6% per year; rating input score 100; 14th percentile among comparable filings
- Asset growth: -2.3% per year; rating input score 0; 7th percentile among comparable filings
Details
- Where the money goes: 97.9% of revenue deployed · 96.4% of spending went to programs
- Governance: 9 of 9 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $3.1M in reported program spending
- Leadership: top reported pay $225K · 13 people listed · 3 of 6 pay-setting controls reported
- Consistency: 41 of 42 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes executive pay
- Filing history: 12 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Sustainability: Operating margin scored 47/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
- High — Sustainability: Officer compensation ratio scored 22/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 41/100.