Perfect Image Youth Center

Nonprofit profile at a glance

EIN
330708506
IRS 990 coverage
2010–2011
Forms available
Form 990 2011
Location
Riverside, CA, USA
Phone
9517760465
Rating confidence
Limited
Sector
Youth Centers, Clubs

Reported finances

Revenue
$421,783
Expenses
$427,664
Assets
$89,565
Liabilities
$44,866

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

5 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Perfect image youth center inc., a non-profit organization, was incorporated as a California non-profit corporation on october 17,1995.the organization operates a foster care facility within the riverside counties that offers foster care for abused, neglected and abandoned children through services delivered by private families. The foster parents are trained, supervised and supported by the organization's staff. The goal of the program is to have the children reach and maintain a level of behavior which will allow them the opportunity to function productively in society.

What it reported doing in 2011

Perfect image youth center had a total of twenty-five clients for the year of 2010. The organization placed two clients into foster care and five clients placed with family.the clients went on several outings in 2010, ranging from going to the movies, the beach, week-end passes with family, amusement parks and a 7 day trip to Hawaii. The organization had the clients sign up for etiquette classes, anger management, out of home therapy with a psychiatrist, professional on grounds tutors and also introduced them to classes and educational career choices and hands on experiences in career choice of clients.perfect image youth center took the clients at the end of each month shopping with their clothing allowances. These were the year-end accomplishments for the organization.

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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 91
  • Accountability: 5
  • Sustainability: 29
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 7th 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.4%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.21; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.5; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 12.6%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 14% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 5.4% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 0 of 5 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $341K in reported program spending
  • Leadership: top reported pay $54K · 5 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2010 to 2011
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.