Civic Intelligence

Youth for Understanding USA Inc

EIN 02-0557010 • 501(c)3 • Saginaw, MI

Profile

Youth For Understanding prepares young people for their responsibilities and opportunities in a changing, interdependent world.

3995 Fashion Square BlvdSaginaw, MI 48603-1291

www.yfuusa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

97th percentile

1.40x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.54x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

31st percentile

-2.3%

Higher net margin than 31% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

61st percentile

$157,890

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

16th percentile

-6.9%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

47th percentile

5.9%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$2,186,157

Down $160,967 (-6.9%) from 2023

Liabilities

Down

$3,065,357

Down $46,133 (-1.5%) from 2023

Net Assets

Down

-$879,200

Down $114,834 (-15%) from 2023

Revenue

Up

$5,642,038

Up $313,299 (+5.9%) from 2023

Expenses

Up

$5,771,418

Up $390,722 (+7.3%) from 2023

Net Income

Down

-$129,380

Down $77,423 (-149%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0-$5.0MAssets 2010: $11,180,422Liabilities 2010: $4,316,125Net Assets 2010: $6,864,2972010Assets 2011: $10,070,036Liabilities 2011: $4,511,276Net Assets 2011: $5,558,7602011Assets 2012: $8,686,577Liabilities 2012: $3,223,005Net Assets 2012: $5,463,5722012Assets 2013: $7,388,748Liabilities 2013: $2,956,281Net Assets 2013: $4,432,4672013Assets 2014: $9,041,733Liabilities 2014: $6,285,097Net Assets 2014: $2,756,6362014Assets 2015: $7,305,592Liabilities 2015: $5,679,874Net Assets 2015: $1,625,7182015Assets 2016: $5,800,205Liabilities 2016: $4,422,650Net Assets 2016: $1,377,5552016Assets 2017: $7,891,591Liabilities 2017: $6,955,777Net Assets 2017: $935,8142017Assets 2018: $3,909,214Liabilities 2018: $3,542,472Net Assets 2018: $366,7422018Assets 2019: $2,849,508Liabilities 2019: $2,824,311Net Assets 2019: $25,1972019Assets 2020: $1,930,411Liabilities 2020: $3,368,594Net Assets 2020: -$1,438,1832020Assets 2021: $1,594,178Liabilities 2021: $3,020,793Net Assets 2021: -$1,426,6152021Assets 2022: $2,059,398Liabilities 2022: $2,774,184Net Assets 2022: -$714,7862022Assets 2023: $2,347,124Liabilities 2023: $3,111,490Net Assets 2023: -$764,3662023Assets 2024: $2,186,157Liabilities 2024: $3,065,357Net Assets 2024: -$879,2002024

Highlighted filing

2024

Assets$2,186,157
Liabilities$3,065,357
Net Assets-$879,200

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$10M$0-$10MExpenses 2010: $15,852,5822010Expenses 2011: $18,707,4512011Revenue 2012: $18,052,909Expenses 2012: $18,149,922Net Income 2012: -$97,0132012Revenue 2013: $18,745,775Expenses 2013: $19,777,274Net Income 2013: -$1,031,4992013Revenue 2014: $18,017,919Expenses 2014: $19,691,184Net Income 2014: -$1,673,2652014Revenue 2015: $16,157,655Expenses 2015: $17,288,573Net Income 2015: -$1,130,9182015Revenue 2016: $14,697,218Expenses 2016: $14,945,381Net Income 2016: -$248,1632016Revenue 2017: $5,723,757Expenses 2017: $6,165,498Net Income 2017: -$441,7412017Revenue 2018: $12,328,244Expenses 2018: $12,897,316Net Income 2018: -$569,0722018Revenue 2019: $11,160,979Expenses 2019: $11,502,524Net Income 2019: -$341,5452019Revenue 2020: $7,258,368Expenses 2020: $8,721,748Net Income 2020: -$1,463,3802020Revenue 2021: $4,025,291Expenses 2021: $3,106,906Net Income 2021: $918,3852021Revenue 2022: $4,448,224Expenses 2022: $3,736,395Net Income 2022: $711,8292022Revenue 2023: $5,328,739Expenses 2023: $5,380,696Net Income 2023: -$51,9572023Revenue 2024: $5,642,038Expenses 2024: $5,771,418Net Income 2024: -$129,3802024

Highlighted filing

2024

Revenue$5,642,038
Expenses$5,771,418
Net Income-$129,380

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.19$3.07$0.88$5.64$5.77$0.13
2023Detailed filing. Detailed filing data is available for this year.$2.35$3.11$0.76$5.33$5.38$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.06$2.77$0.71$4.45$3.74$0.71
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.59$3.02$1.43$4.03$3.11$0.92
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$3.37$1.44$7.26$8.72$1.46
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.85$2.82$0.03$11.2$11.5$0.34
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.91$3.54$0.37$12.3$12.9$0.57
2017Summary only. Only limited summary data is available for this year.$7.89$6.96$0.94$5.72$6.17$0.44
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.80$4.42$1.38$14.7$14.9$0.25
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.31$5.68$1.63$16.2$17.3$1.13
2014Detailed filing. Detailed filing data is available for this year.$9.04$6.29$2.76$18.0$19.7$1.67
2013Detailed filing. Detailed filing data is available for this year.$7.39$2.96$4.43$18.7$19.8$1.03
2012Summary only. Only limited summary data is available for this year.$8.69$3.22$5.46$18.1$18.1$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.1$4.51$5.56$18.7
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.2$4.32$6.86$15.9
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 25, 2025
Return Version
2023v6.0
Gross Receipts
$5,642,038
Mission and Program Overview

Mission

Youth For Understanding prepares young people for their responsibilities and opportunities in a changing, interdependent world.

Provide an international student exchange

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,202,424$1,093,685▼ $108,739
Accounts Receivable$815,976$686,120▼ $129,856
Prepaid Expenses and Deferred Charges$92,714$122,450▲ $29,736
Pledges and Grants Receivable$12,683$9,916▼ $2,767
Total Assets$2,347,124$2,186,157▼ $160,967
Other Assets Total$223,327$273,986▲ $50,659
Liabilities
Other Liabilities$1,128,858$1,062,768▼ $66,090
Deferred Revenue$979,696$1,026,914▲ $47,218
Unsecured Notes Loans Payable$551,878$522,991▼ $28,887
Accounts Payable and Accrued Expenses$451,058$452,684▲ $1,626
Total Liabilities$3,111,490$3,065,357▼ $46,133
Net Assets / Fund Balance
Net Assets With Donor Restrictions$265,641$345,552▲ $79,911
Net Assets Without Donor Restrictions$-1,030,007$-1,224,752▼ $194,745
Total Net Assets Fund Balance$-764,366$-879,200▼ $114,834
Total Liabilities and Net Assets / Fund Balance$2,347,124$2,186,157▼ $160,967

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$137,652$137,652
Other Assets Org$121,491--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$100,057-▲ $1,040-$101,097
2022$100,000-▲ $57-$100,057
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Scott MessingCEOFT$157,890$157,890

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,526,064
Program Service Revenue
$4,075,402
Investment Income
$1,040
Other Revenue
$39,532
All Other Contributions
$1,526,064
Change in Net Assets
$-129,380

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,642,038
Total Revenue per Audited Statements
$5,642,038
Total Revenue per Form 990
$5,642,038
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,089,372
Salaries, Compensation, and Employee Benefits$2,682,046
Total Fundraising Expense$62,848
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,609,198$454,418$11,650$2,075,266
Travel$776,894$61,510$634$839,038
Fees for Services Other$484,090$234,044-$718,134
Other Employee Benefits$189,665$53,568$1,370$244,603
Office Expenses$29,793$158,046$46,408$234,247
Payroll Taxes$158,412$44,741$1,144$204,297
Advertising$194,136$5,723-$199,859
Insurance$35,709$143,457-$179,166
Current Officers, Directors, Trustees, and Key Employees$122,420$34,576$884$157,880
Occupancy$37,488$3,721$505$41,714
Conferences and Meetings$6,703$13,083-$19,786
Other Expenses$703$3,327$253$4,030
Total Functional Expenses$4,403,331$1,305,239$62,848$5,771,418

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,771,418
Total Expenses per Audited Statements$5,771,418
Total Expenses per Form 990$5,771,418
International Activity

International Summary

Spending
$1,201,262

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe (including Iceland & Greenland)Program Services---$1,020,884
East Asia and the PacificProgram Services---$156,678
South AmericaProgram Services---$23,700
North AmericaProgram Services----
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Fees Payable to International Affili$1,062,768
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 12C

Officers, directors, and key employees are required to disclose amy potential conflicts of interest under the policy. The board of directors discusses the policy on an annual basis.

Form 990, Page 6, Part VI, Line 15A

The human resource department reviews outside salary surveys for comparison purposes. The board of directors approves the salary increase percentage and if there os any situation outside of the normal increase, it is discussed with the board. The board specifically approves the written contact with the ceo, including the salary, and any adjustmets of that salary as they may arise during the term of the contract.

Form 990, Page 6, Part VI, Line 15B

The human resource department reviews outside salary surveys for comparison purposes. The board of directors approves the salary increase percentage and if there os any situation outside of the normal increase, it is discussed with the board. The board specifically approves the written contact with the ceo, including the salary, and any adjustmets of that salary as they may arise during the term of the contract.

Form 990, Page 6, Part VI, Line 17

Kansas, kentucky, louisiana, massachusetts, maryland, maine, michigan, minnesota, missouri, mississippi, montana, north carolina, new hampshire, new jersey, new mexico, nevada, new york, ohio, oklahoma, oregon, pennsylvania, rhode island, south carolina, south dakota, tennessee, texas, utah, virginia, vermont, washington, wisconsin, west virginia, wyoming

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Youth for Understanding USA Inc
EIN
02-0557010
Phone
2027745200
Address
3995 FASHION SQUARE BLVD, SAGINAW, MI 48603-1291

Signing Officer

Name
Scott Messing
Title
CEO
Phone
2027745200
Signed
2025-04-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Messing
Formed
2002
Legal Domicile
De
Voting Board Members
11
Independent Board Members
11
Employees
51
Volunteers
1,200

Preparer

Firm
Gabridge & Company Plc
Address
3940 PENINSULAR DR SE STE 200, GRAND RAPIDS, MI 49546
Preparer
Robert J Klein
Phone
2696513228
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Program audit 54,467 22,373 0 consultants 242,795 119,585 0 finance 148,402 73,093 0 icdf fees 30,015 14,850 0 it 8,411 4,143 0 total 484,090 234,044 0

Form 990, Part XI, Line 9

Change in beneficial interest 14,546

Raw XML AppendixShowing 400 of 556 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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