New Destiny Youth Facility Inc

Nonprofit profile at a glance

EIN
412185809
IRS 990 coverage
2010–2023
Forms available
Form 990 2023
Location
Bakersfield, CA, USA
Phone
6613307357
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Residential Care & Adult Day Programs

Reported finances

Revenue
$354,285
Expenses
$453,378
Assets
$409,004
Liabilities
$233,857

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

1 person listed

Executive titles in this filing

  • CATHERINE POWELL (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CATHERINE POWELL (EXECUTIVE DIRECTOR): $127,871 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide a California 24-hour supervised Board and Care facility for minor girls that are California Court Dependent s or Wards of the Courts

What it reported doing in 2023

Minor girls are regularly rotated from the Court System back into the Community and into their families

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 90
  • Accountability: 84
  • Sustainability: 19
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 94.1%; rating input score 94
  • 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: -28%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 0.9; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.57; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 28.2%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 7.6% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 18.1% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 94.1% of spending went to programs
  • Governance: 1 of 1 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $453K in reported program spending
  • Leadership: top reported pay $128K · 1 people listed
  • Consistency: 18 of 21 current checks pass · 3 findings to review
  • Schedules: 2 filed schedules
  • Filing history: 13 filing years from 2010 to 2023
  • 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.

Key Signals

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

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 11/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Travel column sum did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.