Youth Court of the District

Nonprofit profile at a glance

EIN
800303506
IRS 990-EZ coverage
2009–2012
Forms available
Form 990 2011, Form 990-EZ 2012, Form 990-N 2008
Location
Washington, DC, USA
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Delinquency Prevention

Official website

Reported finances

Revenue
$180,081
Expenses
$215,933
Assets
$3,741

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

8 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Youth court of the district of columbia shall serve as a unique pre- petition diversion program for nonviolent first time offenders. The program will foster accountability, mobilize peer pressure to reduce delinquency and recidivism, promote responsibility to the community and victims of delinquent acts and assist in the development of self esteem and respect for the rule of law in the district of columbia.

What it reported doing in 2012

Psn- girls group - began in 2008, youth court girls was started to address the increase of gang participation by girls in the dc area. Youth court girls is part of a citywide effort to discourage gang/crew participation. Girls referred to this program are at risk of joining gangs. This all- female group meets for 90 minutes weekly for 10 weeks to discuss violence, how to increase self esteem and become involved in positive activities that are an alternative to gang affiliation. Their sessions also branch into personal talks about drug use and drug abuse, the importance of education and life goals, self-worth, and making good decisions. Youth court uses the curriculum, dare to be a queen, that has a focus on urban issues, but it is not evidenced based.

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. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 82
  • Sustainability: 4
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.7%; rating input score 97
  • Program expense ratio: 80.7%; rating input score 81

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -19.9%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.02; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -29.7% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -31.4% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -55.4% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 96.7% of revenue deployed · 80.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $174K in reported program spending
  • Leadership: top reported pay $74K · 8 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2009 to 2012
  • 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.

  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Growth: Asset growth scored 0/100.