Unicorn Youth Services
Nonprofit profile at a glance
- EIN
- 942698127
- IRS 990 coverage
- 2011–2015
- Forms available
- Form 990 2015
- Location
- Ukiah, CA, USA
- Phone
- 7074679096
- Rating
- 70
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Children's, Youth Services
Reported finances
- Revenue
- $265,948
- Expenses
- $281,320
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- JAMES RATHE (PRESIDENT)
Highest reported compensation
- JAMES G DEAN (EXECUTIVE DI): $22,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Unicorn youth services was formed to operate a residential treatment facility for adolescent and teenage boys who are classified as neglected and/or delinquent or otherwise in need of out-of-home placement. The program AIDS in the development of standards and practices for youth in out-of-home placement.
What it reported doing in 2015
Unicorn youth services operated two homes in a residential treatment program dealing with adolescent and teenage boys who have problems with anger management, drug or alchol addiction, sexual or physical abuse, depression and conduct disorders. We served a total of 6 boys during the year.
Operating model
- Revenue model
- Earned-program. 99% of the money available for current operations came from fees and other program revenue.
- 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 - 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 program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 83
- Accountability: 79
- Sustainability: 18
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 83%; rating input score 83
- Program expense ratio: 78.5%; rating input score 79
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 15th 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -5.8%; rating input score 28; 28th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 7.8%; rating input score 37; 37th percentile among comparable filings
Growth
- Program expense growth: -57.2% per year; rating input score 0; 3rd percentile among comparable filings
- Revenue growth: -21.5% per year; rating input score 0; 6th percentile among comparable filings
- Asset growth: -34.4% per year; rating input score 0; 3rd percentile among comparable filings
Details
- Where the money goes: 83% of revenue deployed · 78.5% of spending went to programs
- Governance: 5 of 5 board members independent · 4 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $221K in reported program spending
- Leadership: top reported pay $22K · 6 people listed
- Consistency: 18 of 19 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 5 filing years from 2011 to 2015
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 28/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Officer compensation ratio scored 37/100.
- High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.