Civic Intelligence

Youth Services Managers Inc

990 • Fiscal year 2014 • EIN 04-3121678

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 09, 2015

372 Ipswich RoadBoxford, MA 01921

(978) 352-9952

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

29th percentile

0.02x

Higher debt load relative to assets than 29% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

32nd percentile

0.04x

Higher debt load relative to revenue than 32% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

71st percentile

12%

Higher net margin than 71% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

42nd percentile

0.0%

Faster asset growth than 42% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

56th percentile

6.2%

Faster revenue growth than 56% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$2,121,046

Up $88 (+0.0%) from 2013

Net Assets

Up

$2,081,786

Up $117,936 (+6.0%) from 2013

Liabilities

Down

$39,260

Down $117,848 (-75%) from 2013

Revenue

Up

$951,913

Up $55,246 (+6.2%) from 2013

Expenses

Up

$833,977

Up $9,956 (+1.2%) from 2013

Net Income

Up

$117,936

Up $45,290 (+62%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2010: $1,831,201Liabilities 2010: $40,598Net Assets 2010: $1,790,6032010Assets 2011: $2,312,385Liabilities 2011: $450,380Net Assets 2011: $1,862,0052011Assets 2012: $2,201,487Liabilities 2012: $310,283Net Assets 2012: $1,891,2042012Assets 2013: $2,120,958Liabilities 2013: $157,108Net Assets 2013: $1,963,8502013Assets 2014: $2,121,046Liabilities 2014: $39,260Net Assets 2014: $2,081,7862014Assets 2015: $2,232,035Liabilities 2015: $42,621Net Assets 2015: $2,189,4142015Assets 2016: $2,307,631Liabilities 2016: $48,013Net Assets 2016: $2,259,6182016Assets 2017: $2,456,919Liabilities 2017: $103,771Net Assets 2017: $2,353,1482017Assets 2018: $2,510,649Liabilities 2018: $105,606Net Assets 2018: $2,405,0432018Assets 2019: $3,312,605Liabilities 2019: $816,490Net Assets 2019: $2,496,1152019Assets 2020: $5,443,510Liabilities 2020: $3,244,393Net Assets 2020: $2,199,1172020Assets 2021: $5,127,710Liabilities 2021: $2,892,740Net Assets 2021: $2,234,9702021Assets 2022: $5,143,853Liabilities 2022: $2,743,666Net Assets 2022: $2,400,1872022Assets 2023: $5,022,189Liabilities 2023: $2,574,248Net Assets 2023: $2,447,9412023Assets 2024: $4,945,499Liabilities 2024: $2,555,627Net Assets 2024: $2,389,8722024

Highlighted filing

2014

Assets$2,121,046
Liabilities$39,260
Net Assets$2,081,786

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2010: $775,6362010Expenses 2011: $793,8932011Expenses 2012: $857,8112012Revenue 2013: $896,667Expenses 2013: $824,021Net Income 2013: $72,6462013Revenue 2014: $951,913Expenses 2014: $833,977Net Income 2014: $117,9362014Revenue 2015: $970,941Expenses 2015: $863,313Net Income 2015: $107,6282015Revenue 2016: $1,004,263Expenses 2016: $934,059Net Income 2016: $70,2042016Revenue 2017: $1,140,076Expenses 2017: $1,046,546Net Income 2017: $93,5302017Revenue 2018: $1,136,344Expenses 2018: $1,084,449Net Income 2018: $51,8952018Revenue 2019: $1,192,146Expenses 2019: $1,101,074Net Income 2019: $91,0722019Revenue 2020: $83,792Expenses 2020: $380,790Net Income 2020: -$296,9982020Revenue 2021: $1,464,939Expenses 2021: $1,429,086Net Income 2021: $35,8532021Revenue 2022: $1,684,812Expenses 2022: $1,519,595Net Income 2022: $165,2172022Revenue 2023: $1,685,277Expenses 2023: $1,637,523Net Income 2023: $47,7542023Revenue 2024: $1,689,336Expenses 2024: $1,747,405Net Income 2024: -$58,0692024

Highlighted filing

2014

Revenue$951,913
Expenses$833,977
Net Income$117,936
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 9, 2015
Return Version
2014v5.0
Gross Receipts
$952,613
Mission and Program Overview

Mission

To operate and maintain a summer camp for underprivileged children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,814,725$1,684,108▼ $130,617
Cash and Non-Interest-Bearing Accounts$292,993$423,706▲ $130,713
Prepaid Expenses and Deferred Charges$13,240$13,232▼ $8
Total Assets$2,120,958$2,121,046▲ $88
Liabilities
Mortgage Notes Payable Secured by Investment Property$122,148--
Deferred Revenue$34,960$39,260▲ $4,300
Total Liabilities$157,108$39,260▼ $117,848
Net Assets / Fund Balance
Unrestricted Net Assets$1,963,850$2,081,786▲ $117,936
Total Net Assets Fund Balance$1,963,850$2,081,786▲ $117,936
Total Liabilities and Net Assets / Fund Balance$2,120,958$2,121,046▲ $88

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,684,108$1,516,743$3,200,851
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$3,714
Program Service Revenue
$942,891
Investment Income
$1,367
Other Revenue
$3,941
All Other Contributions
$3,714
Change in Net Assets
$117,936

Audited Revenue Reconciliation

Revenue per Audited Statements
$951,913
Revenue Not Reported on Form 990
$700
Total Revenue per Audited Statements
$952,613
Total Revenue per Form 990
$951,913
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$512,148
Salaries, Compensation, and Employee Benefits$321,829
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$295,932--$295,932
Depreciation Depletion$156,381--$156,381
All Other Expenses$74,837$9,949-$84,786
Insurance$39,268$1,291-$40,559
Payroll Taxes$25,897--$25,897
Other Expenses$18,193--$18,193
Office Expenses$8,544$8,544-$17,088
Fees for Services Accounting-$3,000-$3,000
Interest$2,592--$2,592
Advertising$1,287--$1,287
Occupancy$1--$1
Total Functional Expenses$811,193$22,784$0$833,977

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$834,677
Expenses per Audited Statements$833,977
Total Expenses per Form 990$833,977
Expenses Not Reported on Form 990$700
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Other officer compensation reviewed
No
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

The board reviews and approves the 990 before it is filed.

Form 990, Page 6, Part VI, Line 19

Documents are made available on request.

Filing and Contact Details

Filer

Filer Name
Youth Services Managers Inc
EIN
04-3121678
Phone
9783529952
Address
372 IPSWICH ROAD, BOXFORD, MA 01921

Signing Officer

Name
Brian Magrane
Title
President
Phone
9783529952
Signed
2015-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eugene Hastings
Formed
1991
Legal Domicile
Ma
Voting Board Members
14
Independent Board Members
14
Employees
125
Volunteers
14

Preparer

Firm
Dan Clasby & Company
Address
100 CUMMINGS CENTER SUITE 238C, BEVERLY, MA 01915
Preparer
Daniel E Clasby
Phone
9789229900
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Contract labor 14,400 0 0 transportation campers 13,761 0 0 grounds maintenance 9,730 0 0 meetings & conferences 871 7,515 0 training & certification 5,495 0 0 program expenses 5,426 0 0 propane 3,858 0 0 miscellaneous 3,806 0 0 trash removal 3,750 0 0 motor vehicle expense 3,704 0 0 payroll service fees 3,268 0 0 telephone 699 2,434 0 postage 3,049 0 0 filing & insprection fees 1,950 0 0 water testing 1,070 0 0

Form 990, Part XI, Line 9

Rental expenses 700 rental expenses -700

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

RENTAL EXPENSES 700

Schedule D, Page 4, Part XII, Line 2D

RENTAL EXPENSES 700

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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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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01516743
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IRS990ScheduleD/RevenueNotReportedAmt0700
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0RENTAL EXPENSES 700
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSES 700
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleD/TotalExpensesPerForm990Amt0833977
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD REVIEWS AND APPROVES THE 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE MADE AVAILABLE ON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONTRACT LABOR 14,400 0 0 TRANSPORTATION CAMPERS 13,761 0 0 GROUNDS MAINTENANCE 9,730 0 0 MEETINGS & CONFERENCES 871 7,515 0 TRAINING & CERTIFICATION 5,495 0 0 PROGRAM EXPENSES 5,426 0 0 PROPANE 3,858 0 0 MISCELLANEOUS 3,806 0 0 TRASH REMOVAL 3,750 0 0 MOTOR VEHICLE EXPENSE 3,704 0 0 PAYROLL SERVICE FEES 3,268 0 0 TELEPHONE 699 2,434 0 POSTAGE 3,049 0 0 FILING & INSPRECTION FEES 1,950 0 0 WATER TESTING 1,070 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3RENTAL EXPENSES 700 RENTAL EXPENSES -700
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt022784
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0833977
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt039260
IRS990/TotalLiabilitiesGrp/BOYAmt0157108
IRS990/TotalLiabilitiesGrp/EOYAmt039260
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01963850
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02081786
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IRS990/TotalProgramServiceRevenueAmt0942891
IRS990/TotalRevenueGrp/ExclusionAmt0948199
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0951913
IRS990/TotalVolunteersCnt014
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02120958
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02121046
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01963850
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02081786
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt018 CHURCHILL RD
IRS990/USAddress/CityNm0MARBLEHEAD
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001945
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IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0WWW.CAMPROTARY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.95$2.56$2.39$1.69$1.75$0.06
2023Detailed filing. Detailed filing data is available for this year.$5.02$2.57$2.45$1.69$1.64$0.05
2022Detailed filing. Detailed filing data is available for this year.$5.14$2.74$2.40$1.68$1.52$0.17
2021Detailed filing. Detailed filing data is available for this year.$5.13$2.89$2.23$1.46$1.43$0.04
2020Detailed filing. Detailed filing data is available for this year.$5.44$3.24$2.20$0.08$0.38$0.30
2019Detailed filing. Detailed filing data is available for this year.$3.31$0.82$2.50$1.19$1.10$0.09
2018Detailed filing. Detailed filing data is available for this year.$2.51$0.11$2.41$1.14$1.08$0.05
2017Detailed filing. Detailed filing data is available for this year.$2.46$0.10$2.35$1.14$1.05$0.09
2016Detailed filing. Detailed filing data is available for this year.$2.31$0.05$2.26$1.00$0.93$0.07
2015Detailed filing. Detailed filing data is available for this year.$2.23$0.04$2.19$0.97$0.86$0.11
2014Detailed filing. Detailed filing data is available for this year.$2.12$0.04$2.08$0.95$0.83$0.12
2013Detailed filing. Detailed filing data is available for this year.$2.12$0.16$1.96$0.90$0.82$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.20$0.31$1.89$0.86
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$0.45$1.86$0.79
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.83$0.04$1.79$0.78