Step Up Youth Corporation

Nonprofit profile at a glance

EIN
833461998
IRS 990 coverage
2020–2020
Forms available
Form 990 2020, Form 990-EZ 2018
Location
Denver, CO, USA
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Crime Prevention

Reported finances

Revenue
$226,389
Expenses
$178,740
Assets
$116,986
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • LORA RICE-ARCHULETA (VICE PRESIDENT)
  • TRACY DURANT (PRESIDENT)

People named in this filing

  • PHIL IBARRA (SECRETARY)
  • CATHY ESHELMAN (COMMUNICATIONS SPEC)
  • LORA RICE-ARCHULETA (VICE PRESIDENT)

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 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide resources for youth that promote emotional, physical, and mental well-being through scholarships and volunteering.

What it reported doing in 2020

Club participation including drama, music, dance, speech and debate. Church retreaats and missionary trips

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - 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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 74
  • Accountability: 12
  • Sustainability: 58
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.8%; rating input score 78
  • Program expense ratio: 98.5%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st 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: Limited
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 0.65; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 19.4% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 7.8% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 77.8% of revenue deployed · 98.5% of spending went to programs
  • Governance: 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $176K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 14 of 16 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules
  • Contacts: How to reach this organization
  • 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.