North American Youth Foundation Services Inc
Nonprofit profile at a glance
- EIN
- 593317191
- IRS 990 coverage
- 2011–2015
- Forms available
- Form 990 2015, Form 990-N 2010
- Location
- Bartow, FL, USA
- Phone
- 8635195900
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Standard
- Sector
- Fund Raising and Fund Distribution
Reported finances
- Revenue
- $1,083,345
- Expenses
- $1,430,291
- Assets
- $3,403,790
- Liabilities
- $1,255,335
Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Marcus H Stern (President)
Highest reported compensation
- Dr Joseph M Cox (Executive Dir.): $77,907 total reported compensation
- Marcus H Stern (President): $31,829 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Assist individuals with life controlling issues, moving them toward successful independence in the local community.
What it reported doing in 2015
Provide transitional facilities, teach employability skills at farm and thrift store, offer clinical services from trained professionals. Life transformation is instilled through four foundational pillars: transitional services, educational services, clinical services and inner-life development.
Operating model
- Revenue model
- Earned-program. 97% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 93
- Accountability: 67
- Sustainability: 31
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 87%; rating input score 87
- Fundraising efficiency: $1.84 raised per $1 spent on fundraising; rating input score 6; 6th percentile among comparable filings
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 15th 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: 66.7%; rating input score 67; 12th percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -32%; rating input score 4; 4th percentile among comparable filings
- Total-asset coverage ratio: 2.38; rating input score 71; 71st percentile among comparable filings
- Liabilities to assets ratio: 0.37; rating input score 27; 27th percentile among comparable filings
- Officer compensation ratio: 7.7%; rating input score 45; 45th percentile among comparable filings
Growth
- Program expense growth: 4.4% per year; rating input score 100; 51st percentile among comparable filings
- Revenue growth: 1% per year; rating input score 100; 33rd percentile among comparable filings
- Asset growth: 48.2% per year; rating input score 100; 96th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 87% of spending went to programs
- Governance: 4 of 6 board members independent · 6 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $1.2M in reported program spending
- Leadership: top reported pay $78K · 6 people listed
- Consistency: 29 of 30 current checks pass · 1 finding to review
- Schedules: 4 filed schedules
- Filing history: 5 filing years from 2011 to 2015
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Financial Efficiency: Fundraising efficiency scored 6/100.
- High — Sustainability: Operating margin scored 4/100.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 27/100.
- Moderate — Sustainability: Officer compensation ratio scored 45/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.