Tree Street Youth Inc

Nonprofit profile at a glance

EIN
460942854
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Lewiston, ME, USA
Phone
2075776386
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development Programs

Official website

Reported finances

Revenue
$1,730,407
Expenses
$2,036,021
Assets
$4,198,331
Liabilities
$71,815

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

Leadership & pay

19 people listed

Executive titles in this filing

  • JULIA SLEEPER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JULIA SLEEPER (EXECUTIVE DIRECTOR): $83,777 total reported compensation
  • KIMBERLY SULLIVAN (MEMBER): $3,500 total reported compensation

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

Overview

Mission

The mission of tree street youth is to support the youth of lewiston-auburn through academics, the arts, and athletics while providing a safe space that encourages healthy physical, social, emotional, and academic development while building unity across lines of difference.

What it reported doing in 2024

Tree street youth serves approximately 1,200 youth from ages 5 to 18. The center provides a safe, nurturing and affirming environment where local youths can easily access opportunities to improve their academic performance, obtain positive social reinforcement, learn healthy lifestyles, and become leaders in their communtiy.

Operating model

Revenue model
Grant-funded. 62% of the money available for current operations came from government grants.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.7%; rating input score 90
  • Program expense ratio: 76.1%; rating input score 76
  • Fundraising efficiency: $18.65 raised per $1 spent on fundraising; rating input score 57; 57th 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: 7 of 8 controls in place; rating input score 88
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -17.7%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 2.06; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 64; 64th percentile among comparable filings
  • Officer compensation ratio: 4.3%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 17.7% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: 11.2% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 14.5% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 89.7% of revenue deployed · 76.1% of spending went to programs
  • Governance: 18 of 18 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.5M in reported program spending
  • Leadership: top reported pay $84K · 19 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 11 filing years from 2013 to 2024
  • 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.

Key Signals

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

  • High — Sustainability: Operating margin scored 11/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 57/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Officer compensation ratio scored 55/100.