Teen Center USA

Nonprofit profile at a glance

EIN
272032207
IRS 990 coverage
2015–2022
Forms available
Form 990 2022, Form 990-EZ 2021
Location
Elk Grove, CA, USA
Phone
9166866942
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Centers, Clubs

Official website

Reported finances

Revenue
$242,595
Expenses
$171,240
Assets
$228,901
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • CHRIS BRANFUHR (PRESIDENT)
  • JIM YOCUM (VICE PRESIDENT)
  • SCOTT MCINTOSH (EXECUTIVE DIRECTOR)

Highest reported compensation

  • SCOTT MCINTOSH (EXECUTIVE DIRECTOR): $54,080 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Teen center USA provides core developmental building blocks for our community's teens' mental, physical and spirtiual well being.

What it reported doing in 2022

Teen center USA has seen a huge influx in new members and daily attendance during the reporting period. In 2021/22 school year the center was running a daily attendance around 80-100 students. This year, however the center served anywhere from 80 to 100 plus students each day with our most attended day topping out at 127 students. Throughout the year, we executed many programs and activities for our students to participate in. After school drop in center - throughout the year, we were open monday to friday: 3pm-6pm. The drop in program is designed to be a safe place for teens to escape negative influences, find connection, receive homework help when requested and most importantly, build mentoring relationships with our staff and volunteers in a positive and encouraging environment. Friday night kickback - twice per month on fridays, we opened the center for friday night kickback from 7pm-9pm. We provided free pizza and soda to students who signed up. Offered structured games and team building activities. This program offers a constructive alternative to unsupervised house parties that they could otherwise attend. Breakfast club - each wednesday we provided free pancake breakfast to our students which includes bacon, cereal, juice and hot cocoa. We utilize this time to continue to offer mentoring to our students and homework help as needed.

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.

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: 58
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.2%; rating input score 56
  • Program expense ratio: 79.7%; rating input score 80
  • Fundraising efficiency: Limited

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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: 29.4%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 1.34; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 31.6%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 6.5% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: 8.4% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 56.2% of revenue deployed · 79.7% of spending went to programs
  • Governance: 7 of 7 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $136K in reported program spending
  • Leadership: top reported pay $54K · 8 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2015 to 2022
  • 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.
  • 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: Mission deployment rate scored 56/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.