Youth Focus Inc

Nonprofit profile at a glance

EIN
237378057
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Charlotte, NC, USA
Phone
3362745909
Rating
78
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Group Homes

Official website

Reported finances

Revenue
$3,102,461
Expenses
$2,589,337
Assets
$2,518,710
Liabilities
$1,026,321

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

Leadership & pay

13 people listed

Executive titles in this filing

  • N Craig Bass (CEO, AYN)
  • SARAH ROETHLINGER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • N Craig Bass (CEO, AYN): $284,852 total reported compensation
  • Manuel Gomez (CFO): $197,919 total reported compensation
  • SARAH ROETHLINGER (EXECUTIVE DIRECTOR): $109,319 total reported compensation

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

Overview

Mission

"helping youth achieve safety, security and success." providing residential programs to focus on the needs of the most vulnerable youth in guilford county; those who are at-risk, in crisis, have runaway, and/or are experiencing homelessness. Youth focus provides needed supportive housing solutions and trauma-informed counseling so youth receive the help they need today so they can have hope for the future.

What it reported doing in 2024

The hearth transitional living program provides supervised housing for male, female and gender non-conforming youth ages 18-21 for up to 18 months. During their stay in the program, all of a youth's living expenses are taken care of so they can focus on accomplishing goals that will ensure success in their future. Each youth sets goals specific to their situation to transition from the program to stable housing, obtain their high school diploma and/or college degree, receive needed vocational training to gain and maintain employment, develop permanent connections with caring adults, and improve their social-emotional well-being. During their stay in the program, they gain life skills such as conflict resolution, money management, meal planning and preparation, goal setting, and more. 18 youth served.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 53
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.3%; rating input score 75
  • Program expense ratio: 89.5%; rating input score 90
  • Fundraising efficiency: $22.3 raised per $1 spent on fundraising; rating input score 62; 62nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • 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: 9 of 9 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 16.5%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 0.97; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.41; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 6.6%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: -11.6% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -9% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -8% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 75.3% of revenue deployed · 89.5% of spending went to programs
  • Governance: 10 of 10 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $2.3M in reported program spending
  • Leadership: top reported pay $285K · 13 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 3 filed related-organization links
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.