Youth Empowerment Source Inc

Nonprofit profile at a glance

EIN
472027845
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Elkton, MD, USA
Phone
4435933900
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Centers, Clubs

Official website

Reported finances

Revenue
$1,272,309
Expenses
$1,181,835
Assets
$309,753
Liabilities
$153,962

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

Leadership & pay

9 people listed

Executive titles in this filing

  • CATHIE LENHOFF (PRESIDENT)
  • PAUL MERRICK (VICE PRESIDENT)
  • BETH CREEK (EXECUTIVE DIRECTOR)

Highest reported compensation

  • BETH CREEK (EXECUTIVE DIRECTOR): $64,576 total reported compensation

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

Overview

Mission

Yes engages underserved young people through community-based education, mentoring and employment readiness programs to help them develop skills and strengthen ties to family and community.

What it reported doing in 2024

Children of incarcerated parents (coip) - coip is designed to provide support to children 5-17 who are experiencing the effects of parental incarceration and uses case management, life skills training, and mediation to strengthen families dealing with the impacts of incarceration. During fy25, 30 coip clients were referred, over 200 lifeskills lessons administered throughout the year, 970 contacts made with students/families, 98% of cecil county detention center participants rate the nurturing parenting program as excellent. 84% of parents/guardians report improved family stability in the home, as measured by the year-end survey. Highlights include: 8 clients received turkey baskets, several clients reunited with their parents after being released from incarceration, 7 clients received gifts from angel tree, 7 clients received free backpacks and school supplies.

Operating model

Revenue model
Grant-funded. 76% of the money available for current operations came from government grants.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.8%; rating input score 88
  • Program expense ratio: 94.5%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 7.1%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 0.26; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.5; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 5.5%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 11.9% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 12.2% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 17.8% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 87.8% of revenue deployed · 94.5% of spending went to programs
  • Governance: 8 of 8 board members independent · 7 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $1.1M in reported program spending
  • Leadership: top reported pay $65K · 9 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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: Total-asset coverage ratio scored 12/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.