Youth Rising

Nonprofit profile at a glance

EIN
451022991
IRS 990 coverage
2018–2023
Forms available
Form 990 2023, Form 990-EZ 2016, Form 990-T 2020, Form 990-N 2021
Location
Grass Valley, CA, USA
Phone
2088803000
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Official website

Reported finances

Revenue
$2,039,853
Expenses
$2,090,274
Assets
$594,488
Liabilities
$818,171

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

Leadership & pay

5 people listed

Executive titles in this filing

  • TASHA LOCKS (PRESIDENT AND CEO)

Highest reported compensation

  • TASHA LOCKS (PRESIDENT AND CEO): $219,905 total reported compensation
  • MELISSA KELLY (COO): $144,153 total reported compensation

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

Overview

Mission

Youth led programming emphasizing evidence based prevention work, leadership development, a drop-in center, and in school led social behavioral change programs.

What it reported doing in 2023

Provide youth led substance abuse coalition work by implementing evidence based prevention projects and programs at the drop-in center, in the community and within schools. Also, providing positive outlets and enrichment opportuinities during and after school hours to prevent risky behaviors.

Operating model

Revenue model
Grant-funded. 85% 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.

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: 68
  • Transparency & Controls: 74
  • Accountability: 86
  • Sustainability: 17
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.2%; rating input score 67
  • Program expense ratio: 65.6%; rating input score 66
  • Fundraising efficiency: $54.88 raised per $1 spent on fundraising; rating input score 80; 80th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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; 64th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • 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: -2.5%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.28; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 1.38; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 17.4%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 33.7% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 31% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 21.4% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 67.2% of revenue deployed · 65.6% of spending went to programs
  • Governance: 3 of 3 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $220K · 5 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 6 filing years from 2018 to 2023
  • Contacts: How to reach this organization
  • Money network: 3 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: 2 of 8 not reported.
  • High — Sustainability: Operating margin scored 27/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.