Lutheran Youth Encounter Incorporated Dba Youth Encounter
Nonprofit profile at a glance
- EIN
- 416078893
- IRS 990 coverage
- 2011–2014
- Forms available
- Form 990 2014
- Location
- St Paul, MN, USA
- Phone
- 6512879688
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Standard
- Sector
- Protestant
- Affiliation
- Christianity
Reported finances
- Revenue
- $1,754,718
- Expenses
- $1,802,026
- Assets
- $119,780
- Liabilities
- $703,006
Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- MR THOMAS O'NEILL (CEO)
Highest reported compensation
- MR THOMAS O'NEILL (CEO): $70,163 total reported compensation
- ELIZABETH SCHUMAN (FINANCE EXECUTIVE): $55,964 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To serve the youth congregations of a lutheran tradition through worship, bible study, and music, presented through weekend events and training support teams made up of volunteer young people that visit congregations and perform music/services in the name of jesus christ.
What it reported doing in 2014
Events: youth encounter sponsors approximately 31 two-day events held in hotels across the u.s. Youth encounter provides worship, music relational focus groups for bible study and other current issues to assist youth in coping in today's world. Youth encounter has speakers, concerts and dance sessions for all attendees as a group. One new program feed the need hosted in a church, to educate and do service projects around hunger and homelessness.achievement of outcomes is measured in number of attendees and feedback from congregations on spiritual transformational experiences reported.
Operating model
- Revenue model
- Earned-program. 80% 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. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 76
- Transparency & Controls: 94
- Accountability: 77
- Sustainability: 19
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 85.3%; rating input score 85
- Program expense ratio: 82.5%; rating input score 82
- Fundraising efficiency: $2.94 raised per $1 spent on fundraising; rating input score 10; 10th percentile among comparable filings
Transparency & Controls
- Consistency checks: 93.3%; rating input score 93; 19th 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; 64th percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -2.7%; rating input score 27; 27th percentile among comparable filings
- Total-asset coverage ratio: 0.07; rating input score 3; 3rd percentile among comparable filings
- Liabilities to assets ratio: 5.87; rating input score 1; 1st percentile among comparable filings
- Officer compensation ratio: 7%; rating input score 48; 48th percentile among comparable filings
Growth
- Program expense growth: -12.7% per year; rating input score 0; 14th percentile among comparable filings
- Revenue growth: -8.8% per year; rating input score 0; 10th percentile among comparable filings
- Asset growth: -16.6% per year; rating input score 0; 6th percentile among comparable filings
Details
- Where the money goes: 85.3% of revenue deployed · 82.5% of spending went to programs
- Governance: 8 of 8 board members independent · 4 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $1.5M in reported program spending
- Leadership: top reported pay $70K · 10 people listed
- Consistency: 28 of 29 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 4 filing years from 2011 to 2014
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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 — Accountability: Governance controls: 4 of 8 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 10/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 27/100.
- High — Sustainability: Total-asset coverage ratio scored 3/100.
- High — Growth: Asset growth scored 0/100.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 1/100.
- Moderate — Sustainability: Officer compensation ratio scored 48/100.