Idaho Drug Free Youth Inc

Nonprofit profile at a glance

EIN
820442116
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Coeur D Alene, ID, USA
Phone
2086438180
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$385,693
Expenses
$319,067
Assets
$105,158
Liabilities
$813

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Amy Bartoo (President)
  • Ryan Keller (Vice President)

Highest reported compensation

  • Kelsey Wood (Director): $15,732 total reported compensation
  • Geoff McLachlan (Director): $8,053 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 mission is to empower youth to lead happy and healthy lives

What it reported doing in 2024

Idaho Youth Summit (IYS) is designed for teens and youth workers, IYS is a four-day camp-style conference. Historically topics have included coping skills, substance use prevention, team building, leadership skills, and suicide prevention.IYS gathers students from across the state and embraces each individual as they are. Students arrive in an atmosphere of acceptance and open discussion. A group of teens is led by a youth and adult staff member which functions as the students support system, allowing for new trusting connections to develop during camp. Through IYS activities, students demonstrate their comprehenson and soft skill development. Opportunities for showasing self-expression are frequent and encouraged.

Operating model

Revenue model
Donor-supported. 80% of the money available for current operations came from contributions and gifts.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 48
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.7%; rating input score 72
  • Program expense ratio: 86.6%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 17.3%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 0.33; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 7.5%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 2% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: -5.1% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -9.6% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 71.7% of revenue deployed · 86.6% of spending went to programs
  • Governance: 11 of 11 board members independent · 4 of 7 filing controls reported
  • Programs: 6 filed program accomplishments · $276K in reported program spending
  • Leadership: top reported pay $16K · 11 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.