You Can Not Be Replaced

Nonprofit profile at a glance

EIN
454743268
IRS 990 coverage
2013–2014
Forms available
Form 990 2014, Form 990-N 2012
Location
Sea Girt, NJ, USA
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Family Services

Reported finances

Revenue
$60,094
Expenses
$57,351
Assets
$2,779
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • LOGAN M DAYTON (PRESIDENT/TR)

People named in this filing

  • LOGAN M DAYTON (PRESIDENT/TR)
  • MELISSA DAYTON (VICE PRESIDE)
  • EMILY DAYTON (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 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Ycnbr focuses on encouraging the growth and strength of youth and families by promoting the irreplaceable value of each individual.

What it reported doing in 2014

The first tier of the project is to encourage youth and adults to value themselves and the people around them by practicing altruism and a pay it forward mentality. This is done by the passing of bands marked with the slogan "i can not be replaced", accompanied with an affirmation focusing on the importance of the person receiving the band. Encouragement is infectious and produces hope and regard for the value of each human life. The second tier of the project is a webpage with information for adults and youth on the value of the whole person and the importance of nurturing the body, mind and spirit. Links to resources and study of the brain for each area, as well as workshops and speaking outlines for community outreach is provided. You can not be replaced encourages confidence in the unique value of one's own life and those around us grounded in the belief of the good in each individual that leads to forming stronger families and a better community.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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: 71
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 46
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.2%; rating input score 78
  • Program expense ratio: 82%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: 4.6%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 0.05; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: -81.8% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -61.5% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 194.9% per year; rating input score 100; 100th percentile among comparable filings

Details

  • Where the money goes: 78.2% of revenue deployed · 82% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $47K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 2 filing years from 2013 to 2014
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.