Youth Opportunities Unlimited

Nonprofit profile at a glance

EIN
721391886
IRS 990 coverage
2022–2023
Forms available
Form 990 2023, Form 990-N 2020
Location
Lambert, MS, USA
Phone
6624442952
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$550,335
Expenses
$550,878
Assets
$28,461
Liabilities
$14,608

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

7 people listed

Highest reported compensation

  • SANDRA WILBORN (PROGRAM DIRE): $58,500 total reported compensation
  • DR EVELYN JOSSELL (EXECUTIVE DI): $12,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide positive life options to underprivileged youth and their families through a diverse array of services that will empower participants to become self-sufficient, productive citizens.

What it reported doing in 2023

The early learning academy (ela) is designed to provide high-quality, early educational interventions for underserved children aged 3-5 years, and supplemental services for parents and caregivers that builds their capacity to become their child's first teacher. The you 21stcclc program targets academically challenged youth and provides extended learning opportunities during afterschool, weekend, and summer out of school time to improve academic outcomes for participants. The program also provides a myriad of recreational and cultural enrichment activities to promote positive youth development.

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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 23
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.3%; rating input score 80
  • Program expense ratio: 80.2%; rating input score 80
  • 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.1%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.05; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 0.51; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 12.9%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 26.8% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 36.7% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: -56.4% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 80.3% of revenue deployed · 80.2% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $442K in reported program spending
  • Leadership: top reported pay $58K · 7 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2022 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.