Oesterlen - Services for Youth Foundation Inc

Nonprofit profile at a glance

EIN
310536998
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Springfield, OH, USA
Phone
9373996101
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,955,878
Expenses
$2,778,677
Assets
$10,936,870
Liabilities
$4,053,625

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

Leadership & pay

17 people listed

Executive titles in this filing

  • DAVID RUNK (BOARD PRESIDENT)
  • KAY LABOSKY (BOARD VICE-PRESIDENT)
  • MAURICE WARE (CEO)

Highest reported compensation

  • MAURICE WARE (CEO): $150,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

On behalf of the church, in witness to christ, this agency's mission is to serve children in need from infancy through transition into adulthood and to promote their mental, social, physical, and spiritual well being. To carry out this mission, oesterlen is dedicated to promoting healthy families and utilizing the highest possible standards within the professional fields of our service.

What it reported doing in 2024

Oesterlen's residential treatment programs serve youth aged 12-18 years old. They are open 24 hours per day, seven days a week, and include two staff secure intensive treatment cottages, one each for males and females, serving clients with severe emotional and behavioral problems. Oesterlen's residential services programs are built upon a behavioral model with christian values where growth and progress comes from clients making positive choices. Clients may move to various steps within the continuum of services. Problem areas addressed include chronic runaway behavior, multiple unsuccessful treatment placements, and victimization from violence and abuse. Almost all youth referred have extensive academic and behavioral difficulties.client treatment teams include a primary therapist, child care workers and supervisors, a teacher, a nurse, recreation and art therapy workers, a pastor or other spiritual advisor if requested. This team works in cooperation with a consulting psychiatrist. Client progress is evaluated weekly in cottage team meetings. At least quarterly, the treatment plan is reviewed in detail and updated by a multi-disciplinary team for each client, in consultation with referring agency professionals and the family of the client.during fiscal year 2024, 28 residential clients were served.

Operating model

Revenue model
Earned-program. 86% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 34
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.5%; rating input score 81
  • Program expense ratio: 56%; rating input score 56
  • Fundraising efficiency: $3.49 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings

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: 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: -42.1%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 3.94; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.37; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 5.4%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: -6.8% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -1.2% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: -2.7% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 81.5% of revenue deployed · 56% of spending went to programs
  • Governance: 5 of 5 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.6M in reported program spending
  • Leadership: top reported pay $150K · 17 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Review — Financial Efficiency: Program expense ratio scored 56/100.
  • High — Financial Efficiency: Fundraising efficiency scored 11/100.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.