Guiding Our Youth

Nonprofit profile at a glance

EIN
912157392
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Simi Valley, CA, USA
Phone
8055778782
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Group Homes

Official website

Reported finances

Revenue
$2,669,161
Expenses
$2,702,317
Assets
$1,373,468
Liabilities
$1,130,741

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

Leadership & pay

13 people listed

Executive titles in this filing

  • IVAN URLICH (Vice President)
  • SHATONY SARGEANT (President)

Highest reported compensation

  • ANDREW LANG (Administrator): $140,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of the organization is to assist in the rehabilitation of children by providing a structured enviroment based upon basic behavioral principles. The organization intergrates counseling and treatement care which includes roll modeling and developmental counseling. Also they focus on reunite children with their biological families by providing family counseling.

What it reported doing in 2024

The organization is a residential care facility licensed by the state of California to provide services to children who are awarded to the court because of their need for specialized treatment, such as social work, psychological and psychiatrist services.the organization operated three group homes serving approximately eighteen children per month. The organization integrates counseling and treatment care which includes role modeling and developmental counseling.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 84
  • Accountability: 24
  • Sustainability: 26
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88%; rating input score 88
  • Program expense ratio: 86.9%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 13th 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: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: -1.2%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 0.51; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.82; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 5.2%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 5.5% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 19.2% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 88% of revenue deployed · 86.9% of spending went to programs
  • Governance: 0 of 13 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $2.3M in reported program spending
  • Leadership: top reported pay $140K · 13 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 29/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.