Youth Work Foundation of the Union League of Philadelphia

Nonprofit profile at a glance

EIN
237110793
IRS 990 coverage
2015–2017
Forms available
Form 990 2017
Location
Philadelphia, PA, USA
Phone
2155876455
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Official website

Reported finances

Revenue
$451,113
Expenses
$355,324
Assets
$2,304,880
Liabilities
$95,175

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

13 people listed

People named in this filing

  • DR KAREN LAWSON (CHAIR)
  • FRANCIS P NEWELL (CHAIR)
  • MITCHELL SARGEN (CHAIR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To recognize outstanding high achieving high school students and to educate them on the roles and responsibilities of good citizenship.

What it reported doing in 2017

Good citizen day: good citizen day was held with 296 high schooljuniors attending and nearly 100 adult volunteers. The program isa day-long educational program to teach the students about therights and responsibilities of being a good citizen. The dayculminates in a celebratory awards banquet in the evening witharound 430 in attendance.

Operating model

Revenue model
Donor-supported. 86% of the money available for current operations came from contributions and gifts.
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. The required major-donor schedule is missing or incomplete and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 75
  • Accountability: 94
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.6%; rating input score 69
  • Program expense ratio: 71.4%; rating input score 71
  • Fundraising efficiency: $12.89 raised per $1 spent on fundraising; rating input score 48; 48th percentile among comparable filings

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: No; rating input score 0
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 21.2%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 6.49; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: 5.9% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 18.9% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: 7% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 68.6% of revenue deployed · 71.4% of spending went to programs
  • Governance: 13 of 13 board members independent · 6 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $254K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2015 to 2017
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 48/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.