Youth Development Institute

Nonprofit profile at a glance

EIN
860841341
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Phoenix, AZ, USA
Phone
6022565300
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Children's, Youth Services

Official website

Reported finances

Revenue
$14,966,465
Expenses
$14,559,704
Assets
$7,249,623
Liabilities
$3,997,695

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

Leadership & pay

10 people listed

Executive titles in this filing

  • David Cocoros (President and CEO)
  • Rebecca Guinn (Vice-President)

Highest reported compensation

  • Kellie Warren (Deputy Director): $199,161 total reported compensation
  • David Cocoros (President and CEO): $130,991 total reported compensation
  • Robert Wilkinson (Clinical Director): $120,730 total reported compensation

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

Overview

Mission

Youth Development Institute (YDI) provides residential and outpatient behavioral health treatment services for youth with emotional and behavioral disorders. YDI serves approximately 70 youth and their families at any one time. Services are provided so that these youth will become responsible and successful adults.

What it reported doing in 2024

Youth Development Institute provides residential and outpatient behavioral health treatment services for youth with emotional and behavioral disorders. YDI serves approximately 70 youth and their families at any one time. Services are designed to provide trauma-informed treatment so that these youth will become responsible and successful adults. Services are provided at a 66-bed Behavioral Health Inpatient Facility and several Behavioral Health Residential Facilities with a total of 48 beds. All facilities are located on a 9-acre campus in central Phoenix.

Operating model

Revenue model
Other-operating. 98% of the money available for current operations came from other operating 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 66
  • Accountability: 44
  • Sustainability: 34
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.3%; rating input score 93
  • Program expense ratio: 95.8%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 20%; rating input score 20; 6th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.7%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0.5; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.55; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 6.3%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: -1.1% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 0.4% per year; rating input score 100; 10th percentile among comparable filings
  • Asset growth: -0.8% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 93.3% of revenue deployed · 95.8% of spending went to programs
  • Governance: 1 of 5 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $13.9M in reported program spending
  • Leadership: top reported pay $199K · 10 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $1.8M reported
  • Consistency: 43 of 43 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 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 — Accountability: Independent voting board scored 20/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.