Youth Resources Inc

Nonprofit profile at a glance

EIN
943077174
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2009
Location
Portland, OR, USA
Phone
5038200903
Rating
64
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Children's, Youth Services

Reported finances

Revenue
$5,092,580
Expenses
$215,990
Assets
$15,171,475
Liabilities
$4,895,779

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

Leadership & pay

5 people listed

Executive titles in this filing

  • TERRI SORENSEN (CO-PRESIDENT)
  • TRACI ROSSI (CO-PRESIDENT)

Highest reported compensation

  • TERRI SORENSEN (CO-PRESIDENT): $410,234 total reported compensation
  • TRACI ROSSI (CO-PRESIDENT): $294,032 total reported compensation

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

Overview

Mission

Provide facilities to friends of the children-national and friends of the children-portland in supporting their mission of providing high priority youth with nurturing and sustained relationships with professional mentors.

What it reported doing in 2024

Providing facilities for programs that support high priority youth.

Operating model

Revenue model
Affiliate-supported. 96% of the money available for current operations came from contributions from related organizations.
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 - The filed numbers largely add up and most filed governance safeguards are in place. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 42
  • Transparency & Controls: 85
  • Accountability: 72
  • Sustainability: 81
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 3.8%; rating input score 4
  • Program expense ratio: 87%; rating input score 87
  • Fundraising efficiency: $378.06 raised per $1 spent on fundraising; rating input score 95; 95th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • 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: Yes; rating input score 100

Accountability

  • Independent voting board: 60%; rating input score 60; 9th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: 95.8%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 70.24; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 19.6%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: -1.6% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: 25.5% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 18.3% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 3.8% of revenue deployed · 87% of spending went to programs
  • Governance: 3 of 5 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $188K in reported program spending
  • Leadership: top reported pay $410K · 5 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 19 of 19 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 2 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 — Financial Efficiency: Mission deployment rate scored 4/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.