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MVP YOUTH INC: Form 990EZ, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
MVP YOUTH INC (EIN 47-2020166)
Tax period
2023-01-01 to 2023-12-31
Filed
2025-11-17
IRS object ID
202503219349211210
Schema version
2023v6.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-17T22:33:47-07:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt
Return Type990EZReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN472020166EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MVP YOUTH INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMVPYBusinessNameControlTxt
Phone3017770012PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1945 Bishop Walsh RoadAddressLine1Txt
CityCumberlandCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21502ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonAndrea EmerickPersonNm
Person TitleExecutive DirectorPersonTitleTxt
Phone3017770012PhoneNum
Signature2025-11-17SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Initial ReturnYes (X)InitialReturnInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$178,473GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$19,200ContributionsGiftsGrantsEtcAmt
Program Service Revenue$159,273ProgramServiceRevenueAmt
Membership Dues$0MembershipDuesAmt
Investment Income$0InvestmentIncomeAmt
Sale Of Assets Gross$0SaleOfAssetsGrossAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Gain Or Loss From Sale Of Assets$0GainOrLossFromSaleOfAssetsAmt
Gaming Gross Income$0GamingGrossIncomeAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Special Events Net Income Loss$0SpecialEventsNetIncomeLossAmt
Gross Sales Of Inventory$0GrossSalesOfInventoryAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Gross Profit Loss Sls Of Invntry$0GrossProfitLossSlsOfInvntryAmt
Other Revenue Total$0OtherRevenueTotalAmt
Total Revenue$178,473TotalRevenueAmt
Grants And Similar Amounts Paid$19,200GrantsAndSimilarAmountsPaidAmt
Benefits Paid To Or For Members$0BenefitsPaidToOrForMembersAmt
Salaries Other Comp Empl Bnft$161,409SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$13,799FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$41,081OccupancyRentUtltsAndMaintAmt
Printing Publications Postage$3,784PrintingPublicationsPostageAmt
Other Expenses Total$46,063OtherExpensesTotalAmt
Total Expenses$285,336TotalExpensesAmt
Excess Or Deficit For Year-$106,863ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$0NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$91,455OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY-$15,408NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Land And Buildings LandAndBuildingsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$15,408EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY-$15,408EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeWe are National Health Service site that counsels children, youth, families, and young adults. We use play and art therapy combined with CBT, EMDR, and other trauma-focused modalities, etc. to assist our clients through difficult circumstances. We also have a civic component to our organization that provides outreach services to the Department of Human Services of Allegany County's Family Preservation Program. It supplies children 0-18 years old with a backpack/bag with essential items of a quilt/throw, pjs, undergarments, full-size hygiene items, stationary items, toys, stress star, night light/flashlight, snack, water, etc. This program provides local youth with experiential learning opportunities for leadership skills as items are prepared for distribution to other youth. Our junior helpers also learn empathy through compassionate outreach to those in need. The HOPE program is primarily covered by in-kind donations at this point because MVP's sustainability is top priority.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomMVP has provided counseling services to the underserved of Allegany County since 2015. For the first few years, it was primarily pro bono services and in late 2018 it took on an alliance with Menchevez Pediatrics LLC that allowed for the opportunity to bill the services to the client's insurance company. We have served hundreds of individuals primarily children and youth. We also have a HOPE Program that assists Allegany County's Department of Human Services' Family Preservation Program and have supplied their program with essential care bags that we supply through in-kind donations primarily. This civic component allow kids to help kids and has been a component of our work that is highly sought after for those wanting volunteer hours and DHS. The grant is to expand the services such as art therapy and supervised visitation. By combining Suite A and Suite B, the services can grow. Currently, the grant is specifically to add walls and flooring. Additional funds are needed to complete the project.DescriptionProgramSrvcAccomTxt
Grants And Allocations$19,200GrantsAndAllocationsAmt
Program Service Expenses$19,200ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$19,200TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (2 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
Andrea Emerick
President85$60,000$0$0
Brian Wilson
Secretary & Interim Treasurer0.5$0$0$0
FieldValueIRS element (for citing)
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt0ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI0OrganizationHadUBIInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Form1120 Pol Filed0Form1120PolFiledInd
Made Loans To From Officers0MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonAndrea EmerickPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1945 Bishop Walsh RoadAddressLine1Txt
CityCumberlandCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21502ZIPCd
FieldValueIRS element (for citing)
Phone3017770012PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
School Operating0SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (1)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$24,656CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$19,200CurrentTaxYearAmt
Total$43,856TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$24,656CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$19,200CurrentTaxYearAmt
Total$43,856TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$0SubstantialContributorsTotAmt
Public Support Total170$43,856PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Total$0TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Total$0TotalAmt
FieldValueIRS element (for citing)
Total Support$43,856TotalSupportAmt
Gross Receipts Rltd Activities$0GrossReceiptsRltdActivitiesAmt
Public Support CY1701PublicSupportCY170Pct
Public Support PY1701PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990-EZ, Part I, Line 10This was a local level grant for local businesses to expand. We plan on expanding our services to offer supervised visitation, a conference room, additional clinical office, administrative office, and two art therapy rooms. This grant literally pays for the beginning of the renovation project only, i.e., walls and flooring.
Form 990-EZ, Part I, Line 16Description;Amount^Business and Malpractice Insurance;14453|HOPE Program;169|Office Expenses;2062|Office Renovation Costs and Office Expenses;29379^Total;46063^
Form 990-EZ, Part I, Line 20Description;Amount^2022 Carry Over;91455^Total;91455^
Form 990-EZ, Part II, Line 26Description;EOY Amount^No description;15408^Total;15408^

Reasonable Cause Explanation ReasonableCauseExplanation

FieldValueIRS element (for citing)
ExplanationMVP filed a late paper form of the 990 EZ in 2024 that was rejected because it was not e-filed. The reason for the original late filing was because we did not have all the tax documents to file our taxes. In 2021, MVP fired an insurance billing company for suspected theft and negligence that the local State's Attorney's Office maintains an open case on. This company maintained the revenue records and upon being fired did not provide accurate records or tax documents that were essential to completing the tax filings. The business manager of that company used her personal cell and email to override the administrative rights of Andrea Emerick's role as Executive Director. Despite the best efforts of herself, two employees, and four companies later, it was discovered issues were still being corrected as of October of 2025. MVP could have lost six months of MD Medicaid revenue because all credentialing correspondence was still being sent to the original biller. Ms. Emerick's information has been misused, and the MVP company information has been linked on the internet to a company that is no longer in operation, but the billing manager of the fired company managed all of its accounts for decades. According to reputable sources, MVP and Ms. Emerick seem to have been used for a sophisticated theft scheme that will take time to unravel how identity and funds have been misused and/or rerouted insurance payments. It is an arduous task that has left both MVP and its founder vulnerable. Assets have been scarce much of the time and up until last week, even affording the online filing fees was too much until "form 990 online" was discovered to offer significant discounts. The vulnerability is not just financial, most of the companies that MVP contracted with after the issues struggled in being overwhelmed by the length of tasks and only wanted to focus on current money, they could capture instead of calling on older claims. Of the staff who performed billing services, the first seems to have known the original biller and we have found similar issues with her work, i.e., personal cell phone and email listed with multiple addresses on our insurance platforms used for billing purposes. She was fired less than a year of hire. The second, a self-trained young college student tried to keep the business afloat while trying to capture the necessary information to seek legal pursuits. She was negligent in her duties and stated after she moved on that she was too overwhelmed and depressed to do the work. The best description for what happened to us is like our business got put into a cruel game of cups and we are fighting to ensure accuracy and the wormholes are closed. Given they have misused Ms. Emerick's personal information in the past to override her authority, until legal action is finalized, it seems prudent to prepare for that as a potential problem. Because of these issues, we only operate on reimbursement of services and have not taken charitable donations unless in-kind to ensure the public continues to trust our work and reputation.ExplanationTxt

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