Sandpoint Youth Center Inc

Nonprofit profile at a glance

EIN
611510591
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023, Form 990-N 2014
Location
Sandpoint, ID, USA
Phone
2089461087
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$197,199
Expenses
$139,595
Assets
$170,787
Liabilities
$941

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Joan Avery (President)

People named in this filing

  • Joan Avery (President)
  • Aida Mahler (Treasurer)
  • Danielle Resso (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Our mission is to provide a positive and enriching after-school environment where Bonner County 7th-12th graders can socialize safely and participate in activities designed to develop leadership qualities, interpersonal skills, and community awareness.

What it reported doing in 2024

PROGRAM SERVICE ACCOMPLISHMENTS - We are a non-denominational after school drop-in center welcoming all youth from seventh to twelfth grades. We are located close to middle and high schools and the library. We provide healthy snacks and hot meals daily. This is a great area of student involvement. The teens are offered opportunities to prepare the meals and share them with the other teens. We are teaching basic skills of meal planning, shopping, food handling practices and knowledge of healthy food choices. A culinary art certificate with $25 is offered to teens for working in the kitchen after preparing six meals for the others, including passing the Idaho Food Handling test and clean-up. Techniques for sauces and different cuisines are taught with guidance and supervision. If no one is cooking a particular day, we offer a variatey of cold snacks and always warm or cold beverages. Other activities include ping pong, foos ball, air hockey, WII sports tournaments and many group participating board games. A great variety of craft projects provides opportunities for teens to explore their artistic talents. There are checker tournaments, scavenger hunts, and bowling. Demonstrations from our community, such as the Sandpoint Orchestra Program offer musical instrument information and they share about their lessons and programs. We have a reward program of snacks and gift certificates that teens acquire by helping in the kitchen, cleaning up, participating in activities or helping with our community outreach programs. Our community outreach program projects include, for example, shoveling snow for homebound seniors or raking leaves at assisted living homes. These outreach projects are designed to teach the value of helping others, community involvement, working together and basic work ethics. The teen center staff teach life skills to teens, facilitating problem solving techniques, teen mentorship and a listening ear. Our plan is to meet the teens where they are in life and encourage them to reach for higher goals. We are forming relationships and developing trust. This is a wonderful, safe, warm, helpful place for teens and keeps teens out of trouble. During the recently completed Teen Center program year there were 13,239 total teen visits. 772 different teens attended our Teen Center this past school year.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 66
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.6%; rating input score 51
  • Program expense ratio: 71.1%; rating input score 71
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 29.2%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 1.22; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 13.2% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 16.1% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 50.6% of revenue deployed · 71.1% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $99K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.