Youngstown Cityscape Inc

Nonprofit profile at a glance

EIN
341924868
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-EZ 2011
Location
Youngstown, OH, USA
Phone
3307424040
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community, Neighborhood Development

Official website

Reported finances

Revenue
$1,244,992
Expenses
$527,669
Assets
$1,986,585
Liabilities
$206,065

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

Leadership & pay

21 people listed

Executive titles in this filing

  • PETE ASIMAKOPOULOS (IMMEDIATE PAST PRESIDENT)
  • SCOTT SCHULICK (PRESIDENT)
  • JOHN SLANINA (VICE PRESIDENT)
  • SHARON LETSON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • SHARON LETSON (EXECUTIVE DIRECTOR): $86,875 total reported compensation

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

Overview

Mission

A community development organization dedicated to revitalization, beautification, education and historic preservation of the greater downtown youngstown area, its corridors and gateways.

What it reported doing in 2024

Community revitalization, beautification, education and historic preservation

Operating model

Revenue model
Donor-supported. 71% 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 - 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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 44
  • Transparency & Controls: 86
  • Accountability: 76
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 26.4%; rating input score 26
  • Program expense ratio: 55.9%; rating input score 56
  • Fundraising efficiency: $614.09 raised per $1 spent on fundraising; rating input score 96; 96th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th 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: 95.2%; rating input score 95; 25th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 57.6%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 3.76; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 16.5%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 4.3% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 13.9% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 19.6% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 26.4% of revenue deployed · 55.9% of spending went to programs
  • Governance: 20 of 21 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $295K in reported program spending
  • Leadership: top reported pay $87K · 21 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 12 filing years from 2012 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 — Financial Efficiency: Mission deployment rate scored 26/100.
  • Review — Financial Efficiency: Program expense ratio scored 56/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 20/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.