Joy Company-Joyco
Nonprofit profile at a glance
- EIN
- 824276735
- IRS 990 coverage
- 2022–2025
- Forms available
- Form 990 2025, Form 990-EZ 2021, Form 990-N 2018
- Location
- Sn Bernrdno, CA, USA
- Phone
- 9097310662
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Children's, Youth Services
Reported finances
- Revenue
- $279,910
- Expenses
- $203,841
- Assets
- $52,133
- Liabilities
- $39,606
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- DeVone Martin (President Executive Director)
- Donna Martin (Vice-President Asst Director)
Highest reported compensation
- DeVone Martin (President Executive Director): $96,350 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Our mission is to develop leaders who will impact their school and build their community. Our program activities include Alive Club Leadership Club and Leader Academy.
What it reported doing in 2025
Leadership Academy is an off-campus Christ-centered leadership development program designed for students who desire to grow deeper in their faith while sharpening the leadership skills needed to serve effectively on their campus in their church and in their community. Through targeted leadership training guided Bible studies mentoring and prayer students develop a strong biblical foundation and learn how to lead with wisdom humility and purpose. The program provides opportunities for students to learn directly from influential Christian leaders gaining real-world insight into faith-driven leadership and service. Leadership Academy also includes immersive educational trips that expand students vision challenge their perspective and strengthen their calling to lead. Students are equipped with practical tools resources and spiritual support to confidently share the gospel serve in ministry and walk out their leadership journey with conviction. Leadership Academy partners with local churches and faith organizations to raise up spiritually grounded mission-minded leaders who are prepared to impact their generation for Christ.
Operating model
- Revenue model
- Other-operating. 67% of the money available for current operations came from other operating revenue.
- Distribution model
- Direct operator. The filing allocates 98% 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. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 80
- Transparency & Controls: 90
- Accountability: 71
- Sustainability: 42
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 71.5%; rating input score 72
- Program expense ratio: 98.2%; rating input score 98
- Fundraising efficiency: $38.94 raised per $1 spent on fundraising; rating input score 70; 70th percentile among comparable filings
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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 85.7%; rating input score 86; 25th percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- 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: 27.2%; rating input score 78; 78th percentile among comparable filings
- Total-asset coverage ratio: 0.26; rating input score 14; 14th percentile among comparable filings
- Liabilities to assets ratio: 0.76; rating input score 6; 6th percentile among comparable filings
- Officer compensation ratio: 47.3%; rating input score 4; 4th percentile among comparable filings
Growth
- Program expense growth: 12.5% per year; rating input score 100; 73rd percentile among comparable filings
- Revenue growth: 28.5% per year; rating input score 100; 92nd percentile among comparable filings
- Asset growth: -8% per year; rating input score 0; 7th percentile among comparable filings
Details
- Where the money goes: 71.5% of revenue deployed · 98.2% of spending went to programs
- Governance: 6 of 7 board members independent · 4 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $200K in reported program spending
- Leadership: top reported pay $96K · 7 people listed
- Consistency: 44 of 44 current checks pass
- Schedules: 5 filed schedules
- Filing history: 4 filing years from 2022 to 2025
- 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.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- High — Sustainability: Total-asset coverage ratio scored 14/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 4/100.
- High — Sustainability: Liabilities to assets ratio scored 6/100.