Developing Alabama Youth Foundation Inc

Nonprofit profile at a glance

EIN
630848101
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Alabaster, AL, USA
Phone
2056641600
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Mental Health Center

Reported finances

Revenue
$1,049,808
Expenses
$970,363
Assets
$2,015,288
Liabilities
$1,140,220

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Marsha Roach (Vice President)
  • Evelyn Jimenez (President)
  • Lucy Mosley-Stover (Executive Director)

People named in this filing

  • Shane Schroeder (Treasurer)
  • Marisa Pinchin-Polk (Secretary)
  • Diane Baribeau (Director)

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

Operate a comprehensive youth treatment center for at risk adolescents (ages 13-18) in Shelby County, Alabama

What it reported doing in 2024

The DAY Program is a community-based treatment facility located in Shelby County, Alabama. It was established in 1982, and serves at-risk youth from Shelby County ages 13-18. It is a private school, licensed by the Alabama Department of Youth Services, and is a non-profit, United Way Agency. The DAY Program is committed to serving and empowering the youth of Shelby County and serves as an alternative to suspension and expulsion from school. The DAY Program has demonstrated success in academic remediation, behavior modification, and as a provider of counseling services. It is a place of second chances for struggling and challenging students who need care and compassion and who need a place to realize their potential and grow.

Operating model

Revenue model
Grant-funded. 84% 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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 90
  • Accountability: 100
  • Sustainability: 57
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.5%; rating input score 83
  • Program expense ratio: 88.8%; rating input score 89
  • Fundraising efficiency: Limited

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: 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 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 7.6%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 2.08; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.57; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 2.2% per year; rating input score 100; 27th percentile among comparable filings
  • Revenue growth: -1.1% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 5% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 82.5% of revenue deployed · 88.8% of spending went to programs
  • Governance: 14 of 14 board members independent · 7 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $862K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2020 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.

Key Signals

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

  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.