YOUTH OPPORTUNITY CENTER INC: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- YOUTH OPPORTUNITY CENTER INC (EIN 35-1805697)
- Tax period
- 2018-07-01 to 2019-06-30
- Filed
- 2020-02-13
- IRS object ID
- 202030449349301803
- Schema version
- 2018v3.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule I
- Schedule J
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-02-13T14:50:16-06:00 | ReturnTs |
| Tax Period End | 2019-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 350905017 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WHITINGER & COMPANY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 W WHITE RIVER BLVD | AddressLine1Txt |
| City | MUNCIE | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 473033776 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 351805697 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YOUTH OPPORTUNITY CENTER INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | YOUT | BusinessNameControlTxt |
| Phone | 7657414948 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3700 WEST KILGORE AVENUE | AddressLine1Txt |
| City | MUNCIE | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 47304 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICHARD D ROWRAY | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 7657414948 | PhoneNum |
| Signature | 2020-01-23 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOHN D MARTIN CPA | PreparerPersonNm |
| PTIN | P00321694 | PTIN |
| Phone | 7652843384 | PhoneNum |
| Preparation | 2020-01-23 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 12.175.232.82 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-01-23 | IPDt |
| IP Tm | 05:12:51 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 307B863A54DEE1EE7E88114C8A88D4AAA2472FA2 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 307B863A54DEE1EE7E88114C8A88D4AAA2472FA2 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-09-23 17:36:50Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RICHARD D ROWRAY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3700 WEST KILGORE AVENUE | AddressLine1Txt |
| City | MUNCIE | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 47304 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $25,468,707 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.YOCINC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1990 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | PROVIDING A CARING, COORDINATED, AND COMPREHENSIVE CONTINUUM OF BEHAVIORAL HEALTH SERVICES FOR CHILDREN, FAMILIES, AND THE JUVENILE JUSTICE SYSTEM. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 786 | TotalEmployeeCnt |
| Total Volunteers | 11 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,826,753 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,177,534 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $20,932,270 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $23,773,622 | CYProgramServiceRevenueAmt |
| PY Investment Income | $161,405 | PYInvestmentIncomeAmt |
| CY Investment Income | $143,261 | CYInvestmentIncomeAmt |
| PY Other Revenue | $11,360 | PYOtherRevenueAmt |
| CY Other Revenue | $11,811 | CYOtherRevenueAmt |
| PY Total Revenue | $22,931,788 | PYTotalRevenueAmt |
| CY Total Revenue | $25,106,228 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $6,150 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $19,429 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $18,144,725 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $18,395,486 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $46,098 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,923,288 | PYOtherExpensesAmt |
| CY Other Expenses | $5,017,949 | CYOtherExpensesAmt |
| PY Total Expenses | $23,074,163 | PYTotalExpensesAmt |
| CY Total Expenses | $23,432,864 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$142,375 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,673,364 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $26,876,519 | TotalAssetsBOYAmt |
| Total Assets EOY | $25,059,842 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $9,374,407 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,111,968 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $17,502,112 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $17,947,874 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | PROVIDING A CARING, COORDINATED, AND COMPREHENSIVE CONTINUUM OF BEHAVIORAL HEALTH SERVICES FOR CHILDREN, FAMILIES, AND THE JUVENILE JUSTICE SYSTEM. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $5,115,380 | ExpenseAmt |
| Grant | $19,429 | GrantAmt |
| Revenue | $15,594,759 | RevenueAmt |
| Desc | THE YOUTH OPPORTUNITY CENTER IS A NATIONALLY ACCREDITED, RESIDENTIALYOUTH-CARE ORGANIZATION THAT MEETS THE HIGHEST STANDARDS AND BESTPRACTICES WITHIN THE SOCIAL SERVICES FIELD. THE YOC COMBINESCOMPREHENSIVE SERVICES, A PROFESSIONALLY-TRAINED STAFF ANDREVOLUTIONARY FACILITIES TO MEET THE INDIVIDUAL NEEDS OF OUR YOUTH,FAMILIES, AND COMMUNITIES. OUR DISTINCTIVENESS COMES FROM THE ABILITYWE HAVE TO SERVICE YOUTH IN A DIVERSITY OF PROGRAMS ACROSS THECONTINUUM. UNDER OUR UMBRELLA, THERE IS AN INTERNAL CONNECTEDNESS OFSERVICES TO PROVIDE CHILDREN AND ADOLESCENTS WITH THE CARE AND GUIDANCETHEY NEED TO HELP THEM LEAD HEALTHY, PRODUCTIVE AND FULFILLING LIVES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,905,206 | ExpenseAmt |
| Revenue | $3,942,318 | RevenueAmt |
| Desc | THE TASC UNIT IS A UNIQUE RESIDENTIAL TREATMENT PROGRAM DEVOTED TOHELPING ADOLESCENTS WHO ARE DEALING WITH SEVERE PSYCHIATRIC SYMPTOMSTHAT REQUIRE A SECURE TREATMENT PROGRAM. YOUTH WITHIN THE TASC UNITMAY HAVE A HISTORY OF MULTIPLE FAILED PLACEMENTS DUE TO ACUTEPSYCHIATRIC SYMPTOMS SUCH AS BIPOLAR DISORDER, PSYCHOTIC DISORDERS,BORDERLINE PERSONALITY TRAITS OR SEVERE DEPRESSION. YOUTH WHO AREPLACED IN THE TASC UNIT ARE TYPICALLY NOT MANAGEABLE OR SAFE IN ALESS-RESTRICTIVE RESIDENTIAL PROGRAM OR WITHIN THE COMMUNITY.RESIDENTS PLACED IN THE TASC UNIT ARE ASSIGNED TO INDIVIDUAL BEDROOMSWITH 24-HOUR SUPERVISION. THE PROGRAMS ARE DESIGNED TO ENSURE BOTH THESAFETY AND POSITIVE GROWTH OF EACH ADOLESCENT WE SERVE. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,097,381 | ExpenseAmt |
| Revenue | $1,594,744 | RevenueAmt |
| Desc | THE YOC HAS PARTNERED WITH THE DELAWARE COUNTY JUVENILE JUSTICE SYSTEMTO OPERATE ONE OF THE MOST FUNDAMENTALLY PROGESSIVE AND SOUNDLY SECUREJUVENILE DENTENTION CENTERS IN THE MIDWEST. LOCATED IN ASTATE-OF-THE-ART FACILITY THAT HOUSES 44 INDIVIDUAL CELLS, OUR CO-EDDETENTION FACILITY IS MONITORED BY A PROFESSIONALLY-TRAINED STAFF ANDIS EQUIPPED WITH CUTTING-EDGE SECURITY TECHNOLOGY. THE YOC TAKES APOSITIVE AND RESPECTFUL APPROACH TO EACH YOUTH WE ENCOUNTER INDETENTION SERVICES. THE COMBINATION OF A RIGID DAILY SCHEDULE, A HIGHLYSTRUCTURED PROGRAM AND HIGH EXPECTATIONS, RESULTS IN SUCCESSFULINTERVENTIONS WITH OUR DELINQUENT YOUTH. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,131,397 | ExpenseAmt |
| Revenue | $2,653,612 | RevenueAmt |
| Desc | OUTPATIENT SERVICES PROGRAM OFFERS INDIVIDUAL AND FAMILY COUNSELING, PARENTING CLASSES, SPECIFIC TREATMENT NEEDS SUCH AS SUBSTANCE ABUSE AND LIFE SKILLS. DAY PROGRAMMING PROVIDES DAY REPORTING SERVICES FOR YOUTH WHO HAVE BEEN IDENTIFIED AS AT-RISK AND WHO REQUIRE INTERVENTION. TRU HARBOR IS A PRIVATE SECURE RESIDENTIAL TREATMENT PROGRAM DEVOTED TO PROVIDING COMPREHENSIVE TREATMENT AND SERVICES TO COMMERCIALLY SEXUALLY EXPLOITED CHILDREN AND SEX TRAFFICKING SURVIVORS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $2,131,397 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $2,653,612 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $13,249,364 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 34 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 786 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KIMBERLY BURKHOLDER CFO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7657414948 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3700 WEST KILGORE AVENUE | AddressLine1Txt |
| City | MUNCIE | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 47304 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JEFFREY M PARSONS | ||||||
| BOARD CHAIRMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAVID W BAHLMANN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NANCY BAREFOOT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT BEASLEY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEVEN CALDEMEYER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID CLEVENGER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN DRAGOO | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LORI LUTHER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GARY PHILLIPS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARILYN SCALES | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CAROL SEALS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KELLY STANLEY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RICHARD D ROWRAY | ||||||
| CEO | 40.00 | Yes (X) | $176,325 | $0 | $38,003 | |
| LYNN DOPPLER | ||||||
| COO | 40.00 | Yes (X) | $100,170 | $0 | $18,085 | |
| KIMBERLY BURKHOLDER | ||||||
| CFO | 40.00 | Yes (X) | $95,029 | $0 | $6,595 | |
| JEFFREY HELM | ||||||
| CIO | 40.00 | Yes (X) | $82,312 | $0 | $15,483 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $453,836 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $78,166 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $1,106,730 | RelatedOrganizationsAmt |
| Government Grants | $39,089 | GovernmentGrantsAmt |
| All Other Contributions | $31,715 | AllOtherContributionsAmt |
| Total Contributions | $1,177,534 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| YOUTH OPPORTUNITY CENTER | 624410 | $15,582,948 | $15,582,948 |
| TASC UNIT | 624410 | $3,942,318 | $3,942,318 |
| TRU HARBOR | 624410 | $2,429,543 | $2,429,543 |
| DETENTION CENTER | 624410 | $1,594,744 | $1,594,744 |
| DAY PROGRAMMING | 624410 | $131,191 | $131,191 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $92,878 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $92,878 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $23,773,622 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $43,000 | TotalRevenueColumnAmt |
| Exclusion | $43,000 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $442,551 | SecuritiesAmt |
| Other | $20,189 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $359,835 | SecuritiesAmt |
| Other | $2,644 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $82,716 | SecuritiesAmt |
| Other | $17,545 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $100,261 | TotalRevenueColumnAmt |
| Exclusion | $100,261 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEAL CARDS | 624100 | $11,795 | $11,795 |
| DISCOUNTS EARNED | 624100 | $16 | $16 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $11,811 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,106,228 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $23,785,433 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $143,261 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,494 | TotalAmt |
| Program Services | $1,494 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,935 | TotalAmt |
| Program Services | $17,935 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $554,017 | TotalAmt |
| Program Services | $216,556 | ProgramServicesAmt |
| Management And General | $337,461 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,065,471 | TotalAmt |
| Program Services | $9,368,058 | ProgramServicesAmt |
| Management And General | $4,662,416 | ManagementAndGeneralAmt |
| Fundraising | $34,997 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $258,152 | TotalAmt |
| Program Services | $112,134 | ProgramServicesAmt |
| Management And General | $145,064 | ManagementAndGeneralAmt |
| Fundraising | $954 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,433,588 | TotalAmt |
| Program Services | $791,606 | ProgramServicesAmt |
| Management And General | $1,639,832 | ManagementAndGeneralAmt |
| Fundraising | $2,150 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,084,258 | TotalAmt |
| Program Services | $695,164 | ProgramServicesAmt |
| Management And General | $387,294 | ManagementAndGeneralAmt |
| Fundraising | $1,800 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,835 | TotalAmt |
| Management And General | $26,835 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $594,518 | TotalAmt |
| Program Services | $116,327 | ProgramServicesAmt |
| Management And General | $478,191 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,384 | TotalAmt |
| Program Services | $1,339 | ProgramServicesAmt |
| Management And General | $13,045 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $239,767 | TotalAmt |
| Program Services | $21,706 | ProgramServicesAmt |
| Management And General | $217,114 | ManagementAndGeneralAmt |
| Fundraising | $947 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $166,631 | TotalAmt |
| Program Services | $8,053 | ProgramServicesAmt |
| Management And General | $158,578 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,078,380 | TotalAmt |
| Program Services | $494,797 | ProgramServicesAmt |
| Management And General | $583,583 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $233,261 | TotalAmt |
| Program Services | $52,992 | ProgramServicesAmt |
| Management And General | $180,152 | ManagementAndGeneralAmt |
| Fundraising | $117 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,083 | TotalAmt |
| Program Services | $2,389 | ProgramServicesAmt |
| Management And General | $56,694 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $289,745 | TotalAmt |
| Program Services | $289,745 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $673,448 | TotalAmt |
| Program Services | $340,243 | ProgramServicesAmt |
| Management And General | $333,205 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $232,968 | TotalAmt |
| Management And General | $232,968 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| MEALS | $775,693 | $294,086 | $481,474 | $133 |
| BAD DEBT | $274,535 | $274,535 | ||
| MEDICAL AND TREATMENT | $138,523 | $33,779 | $104,744 | |
| RECREATION | $75,991 | $43,402 | $27,589 | $5,000 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $144,187 | TotalAmt |
| Program Services | $73,024 | ProgramServicesAmt |
| Management And General | $71,163 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,432,864 | TotalAmt |
| Program Services | $13,249,364 | ProgramServicesAmt |
| Management And General | $10,137,402 | ManagementAndGeneralAmt |
| Fundraising | $46,098 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,273,457 | BOYAmt |
| EOY | $82,615 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,317 | BOYAmt |
| EOY | $47,420 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,957,267 | BOYAmt |
| EOY | $5,506,099 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $306,935 | BOYAmt |
| EOY | $330,588 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $23,694,577 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $11,382,267 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,224,430 | BOYAmt |
| EOY | $12,312,310 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,105,330 | BOYAmt |
| EOY | $1,981,522 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,404,678 | BOYAmt |
| EOY | $4,184,643 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $563,105 | BOYAmt |
| EOY | $614,645 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,876,519 | BOYAmt |
| EOY | $25,059,842 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,136,403 | BOYAmt |
| EOY | $1,548,195 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,347,500 | BOYAmt |
| EOY | $3,537,500 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,444,543 | BOYAmt |
| EOY | $1,012,873 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $445,961 | BOYAmt |
| EOY | $1,013,400 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,374,407 | BOYAmt |
| EOY | $7,111,968 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,062,431 | BOYAmt |
| EOY | $17,044,781 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,439,681 | BOYAmt |
| EOY | $903,093 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,502,112 | BOYAmt |
| EOY | $17,947,874 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,876,519 | BOYAmt |
| EOY | $25,059,842 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,673,364 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$552,564 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$675,038 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $351,527 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,067,937 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $426,057 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,826,753 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,177,534 | CurrentTaxYearAmt |
| Total | $4,849,808 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,115,677 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $17,687,375 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,325,935 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $20,932,270 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $23,773,622 | CurrentTaxYearAmt |
| Total | $98,834,879 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,533 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,628 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,956 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,360 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,811 | CurrentTaxYearAmt |
| Total | $53,288 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,476,737 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $18,765,940 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,761,948 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,770,383 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,962,967 | CurrentTaxYearAmt |
| Total | $103,737,975 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,011,330 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $901,238 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $983,185 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $890,074 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $880,440 | CurrentTaxYearAmt |
| Total | $4,666,267 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,011,330 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $901,238 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $983,185 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $890,074 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $880,440 | CurrentTaxYearAmt |
| Total | $4,666,267 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $99,071,708 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $92,081 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $61,055 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $41,960 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $43,391 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $43,000 | CurrentTaxYearAmt |
| Total | $281,487 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $92,081 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $61,055 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $41,960 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $43,391 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $43,000 | CurrentTaxYearAmt |
| Total | $281,487 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,568,818 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $18,826,995 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,803,908 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,813,774 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $25,005,967 | CurrentTaxYearAmt |
| Total | $104,019,462 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.95240 | PublicSupportCY509Pct |
| Public Support PY509 | 0.94760 | PublicSupportPY509Pct |
| Investment Income CY | 0.00270 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00320 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (1) | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | Yes (1) | OtherActivitiesInd |
| Other Activities | $15,000 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $15,000 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | A LOBBYIST AND GOVERNMENTAL AFFAIRS CONSULTANT WAS RETAINED TO REPRESENT YOUTH OPPORTUNITY CENTER'S INTERESTS BEFORE THE INDIANA GENERAL ASSEMBLY AND CERTAIN STATE AGENCIES REGARDING RATE AND EXPENSE REIMBURSEMENT FROM THE INDIANA DEPARTMENT OF CHILD SERVICDES WITHIN THE FAMILY AND SOCIAL SERVICES ADMINISTRATION. | ExplanationTxt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $462,693 | BeginningYearBalanceAmt |
| Contributions | $20,564 | ContributionsAmt |
| Investment Earnings Or Losses | $7,572 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $217,735 | OtherExpendituresAmt |
| End Year Balance | $273,094 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $428,115 | BeginningYearBalanceAmt |
| Contributions | $11,606 | ContributionsAmt |
| Investment Earnings Or Losses | $22,972 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $462,693 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $393,901 | BeginningYearBalanceAmt |
| Contributions | $14,428 | ContributionsAmt |
| Investment Earnings Or Losses | $26,586 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $6,800 | GrantsOrScholarshipsAmt |
| End Year Balance | $428,115 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $388,489 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $19,412 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $14,000 | GrantsOrScholarshipsAmt |
| End Year Balance | $393,901 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $366,404 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $30,585 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $8,500 | GrantsOrScholarshipsAmt |
| End Year Balance | $388,489 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.74150 | BoardDesignatedBalanceEOYPct |
| Term Endowment Balance EOY | 0.25850 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $325,557 | OtherCostOrOtherBasisAmt |
| Book Value | $325,557 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $20,194,678 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,184,609 | DepreciationAmt |
| Book Value | $11,010,069 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $196,728 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,148 | DepreciationAmt |
| Book Value | $190,580 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,977,614 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,191,510 | DepreciationAmt |
| Book Value | $786,104 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $12,312,310 | TotalBookValueLandBuildingsAmt |
Closely Held Equity Interests CloselyHeldEquityInterestsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $583,790 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EQUITY IN YOC FOUNDATION | Desc |
| Book Value | $3,600,853 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $4,184,643 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED EMPLOYEE BENEFITS | $513,400 |
| LOAN TO RELATED ENTITY | $500,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,013,400 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $23,878,627 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$7,564 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$1,220,037 | OtherRevenueAmt |
| Revenue Not Reported | -$1,227,601 | RevenueNotReportedAmt |
| Revenue Subtotal | $25,106,228 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $25,106,228 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $23,432,865 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1 | ExpensesNotReportedAmt |
| Expenses Subtotal | $23,432,864 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $23,432,864 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE ENDOWMENT FUNDS ARE USED TO FURTHER THE CHARITABLE PURPOSES OF THE YOUTH OPPORTUNITY CENTER, INC. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | INCOME FROM YOC FOUNDATION -675,035. IMPAIRMENT LOSS LIMITED PARTNERSHIP -545,000. ROUNDING ADJUSTMENT -2. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | ROUNDING ADJUSTMENT 1. |
| PARTS XI AND XII: | THE ORGANIZATION IS A PART OF THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS OF THE YOUTH OPPORTUNITY CENTER, INC. AND SUBSIDIARY. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 10 | RecipientCnt |
| Cash Grant | $17,935 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | GRANTS REPORTED IN PART III WERE MADE DIRECTLY TO THE EDUCATIONAL INSTITUTIONS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICHARD D ROWRAY | PersonNm |
| Title | CEO | TitleTxt |
| Base Compensation Filing Org | $176,325 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $25,578 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $12,425 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $214,328 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INDIANA FINANCE AUTHORITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 351602316 | BondIssuerEIN |
| Bond Issued | 2015-05-29 | BondIssuedDt |
| Issue Price | $6,200,000 | IssuePriceAmt |
| Purpose | REFINANCE 2010 BOND ISSUE | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $2,662,500 | RetiredAmt |
| Total Proceeds | $6,200,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $75,000 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $376,000 | CapitalExpendituresAmt |
| Substantial Completion | 2015 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO BEING FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUAL CONFLICT OF INTEREST STATEMENTS ARE REVIEWED BY THE BOARD OF DIRECTORS. BOARD MEMBERS ARE PROHIBITED FROM VOTING ON MATTERS IN WHICH THEY HAVE A CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE COMMITTEE OF THE BOARD DETERMINES THE CEO'S ANNUAL COMPENSATION PACKAGE AT THEIR DECEMBER MEETING. FOR OTHER OFFICERS AND KEY EMPLOYEES, THE CEO PRESENTS HIS RECOMMENDATION IN WRITING TO THE EXECUTIVE COMMITTEE FOR APPROVAL. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE GOVERNING DOCUMENTS ARE ALSO AVAILABLE ON THE SECRETARY OF STATE'S WEBSITE. |
| FORM 990, PART XI, LINE 9: | INCOME FROM SUBSIDIARY -675,035. ROUNDING ADJUSTMENT -3. |
| FORM 990, PART XII, LINE 2 C | NO CHANGES WERE MADE FROM THE PRIOR YEAR PROCESSES. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YOUTH OPPORTUNITY CENTER FOUNDATION INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3700 W KILGORE AVE | AddressLine1Txt |
| City | MUNCIE | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 47304 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 261837897 | EIN |
| Primary Activities | FUNDRAISING | PrimaryActivitiesTxt |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 7 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YOUTH OPPORTUNITY CENTER INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | R&B CROWE LP | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 495 | AddressLine1Txt |
| City | AVALON | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90704 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330830855 | EIN |
| Primary Activities | INVESTMENTS | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YOUTH OPPORTUNITY CENTER INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Predominant Income Type | INVESTMENT | PredominantIncomeTypeTxt |
| Share Of EOY Assets | $583,790 | ShareOfEOYAssetsAmt |
| Disproportionate Allocations | 0 | DisproportionateAllocationsInd |
| General Or Managing Partner | 0 | GeneralOrManagingPartnerInd |
| Ownership | 0.98000 | OwnershipPct |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| YOUTH OPPORTUNITY CENTER FOUNDATION INC | ||
| C | $1,106,730 | ACTUAL CASH RECEIPTS |
| YOUTH OPPORTUNITY CENTER FOUNDATION INC | ||
| O | $77,506 | ACTUAL CASH PAYMENTS |
| YOUTH OPPORTUNITY CENTER FOUNDATION INC | ||
| E | $200,000 | ACTUAL CASH PAYMENTS |
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