Civic Intelligence

Youth Services Managers Inc

990 • Fiscal year 2018 • EIN 04-3121678

Jan 01, 2018 to Dec 31, 2018 • Filed on Aug 13, 2019

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

40th percentile

0.04x

Higher debt load relative to assets than 40% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

50th percentile

0.09x

Higher debt load relative to revenue than 50% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

54th percentile

4.6%

Higher net margin than 54% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

54th percentile

2.2%

Faster asset growth than 54% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

38th percentile

-0.3%

Faster revenue growth than 38% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$2,510,649

Up $53,730 (+2.2%) from 2017

Net Assets

Up

$2,405,043

Up $51,895 (+2.2%) from 2017

Liabilities

Up

$105,606

Up $1,835 (+1.8%) from 2017

Revenue

Down

$1,136,344

Down $3,732 (-0.3%) from 2017

Expenses

Up

$1,084,449

Up $37,903 (+3.6%) from 2017

Net Income

Down

$51,895

Down $41,635 (-45%) from 2017

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

2018

Assets$2,510,649
Liabilities$105,606
Net Assets$2,405,043

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

2018

Revenue$1,136,344
Expenses$1,084,449
Net Income$51,895
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Aug 13, 2019
Return Version
2018v3.1
Gross Receipts
$1,136,344
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$1,407,408$1,283,283▼ $124,125
Cash and Non-Interest-Bearing Accounts$1,034,033$1,211,849▲ $177,816
Prepaid Expenses and Deferred Charges$15,478$15,517▲ $39
Total Assets$2,456,919$2,510,649▲ $53,730
Liabilities
Deferred Revenue$103,771$105,606▲ $1,835
Total Liabilities$103,771$105,606▲ $1,835
Net Assets / Fund Balance
Unrestricted Net Assets$2,353,148$2,405,043▲ $51,895
Total Net Assets Fund Balance$2,353,148$2,405,043▲ $51,895
Total Liabilities and Net Assets / Fund Balance$2,456,919$2,510,649▲ $53,730

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,283,283$2,165,201$3,448,484
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brian MagranePresident
Barbara EldridgeDirector
David GladstoneDirector
Douglas MauchDirector
James HarrisDirector
Nadine BrownDirector
Neal WaldmanDirector
Patricia CapanoDirector
Robert WoodDirector
Susan E GallantDirector
Janelle FavaloroClerk
Peter ReardonTreasurer
Paul CoulonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$21,590
Program Service Revenue
$1,109,876
Investment Income
$4,878
Other Revenue
$0
All Other Contributions
$21,590
Change in Net Assets
$51,895

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,136,344
Total Revenue per Audited Statements
$1,136,344
Total Revenue per Form 990
$1,136,344
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$630,761
Salaries, Compensation, and Employee Benefits$428,313
Grants and Similar Amounts Paid$25,375
Total Fundraising Expense$1,376
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$391,052--$391,052
Depreciation Depletion$170,003--$170,003
All Other Expenses$111,066$9,702-$120,768
Insurance$46,705$1,405-$48,110
Payroll Taxes$37,261--$37,261
Grants to Domestic Individuals$25,375--$25,375
Other Expenses$21,510--$21,510
Office Expenses$5,137$5,136$1,142$11,415
Fees for Services Accounting-$3,000-$3,000
Advertising$233-$234$467
Occupancy$1--$1
Total Functional Expenses$1,063,830$19,243$1,376$1,084,449

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,084,449
Total Expenses per Audited Statements$1,084,449
Total Expenses per Form 990$1,084,449
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
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
Peter Reardon
Title
Treasurer
Phone
9783529952
Signed
2019-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Magrane
Formed
1991
Legal Domicile
Ma
Voting Board Members
13
Independent Board Members
13
Employees
100
Volunteers
13

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

Program expenses 19,038 0 0 transportation campers 17,645 0 0 motor vehicle expense 12,949 0 0 uniforms & laundry 11,515 0 0 cit program expenses 10,080 0 0 training & certification 8,374 0 0 contract labor 7,200 0 0 payroll service fees 7,104 0 0 bank & credit card fees 6,442 0 0 meetings & conferences 0 6,235 0 trash removal 4,225 0 0 telephone 738 2,952 0 miscellaneous 3,019 0 0 licenses & permits 1,697 0 0 water testing 1,040 0 0 filing & insprection fees 0 515 0 total 111,066 9,702 0

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IRS990/PYSalariesCompEmpBnftPaidAmt0395630
IRS990/PYTotalExpensesAmt01046546
IRS990/PYTotalRevenueAmt01140076
IRS990/ReconcilationRevenueExpnssAmt051895
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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
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IRS990/RevenueAmt01109876
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt025763
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt05769
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt03714
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt075630
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01109876
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01117546
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0973135
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0963686
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0942891
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt05107134
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IRS990ScheduleA/PublicSupportPY509Pct00.99430
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0969455
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0946605
IRS990ScheduleA/Total509Grp/TotalAmt05182764
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IRS990ScheduleD/RevenueSubtotalAmt01136344
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01283283
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IRS990ScheduleD/TotalRevenuePerForm990Amt01136344
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01136344
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt025375
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0COST TO ATTEND
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt035
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0COST
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD REVIEWS AND APPROVES THE 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE MADE AVAILABLE ON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PROGRAM EXPENSES 19,038 0 0 TRANSPORTATION CAMPERS 17,645 0 0 MOTOR VEHICLE EXPENSE 12,949 0 0 UNIFORMS & LAUNDRY 11,515 0 0 CIT PROGRAM EXPENSES 10,080 0 0 TRAINING & CERTIFICATION 8,374 0 0 CONTRACT LABOR 7,200 0 0 PAYROLL SERVICE FEES 7,104 0 0 BANK & CREDIT CARD FEES 6,442 0 0 MEETINGS & CONFERENCES 0 6,235 0 TRASH REMOVAL 4,225 0 0 TELEPHONE 738 2,952 0 MISCELLANEOUS 3,019 0 0 LICENSES & PERMITS 1,697 0 0 WATER TESTING 1,040 0 0 FILING & INSPRECTION FEES 0 515 0 TOTAL 111,066 9,702 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 24E
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt02510649
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01063830
IRS990/TotalFunctionalExpensesGrp/TotalAmt01084449
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0105606
IRS990/TotalLiabilitiesGrp/BOYAmt0103771
IRS990/TotalLiabilitiesGrp/EOYAmt0105606
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02353148
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02405043
IRS990/TotalProgramServiceExpensesAmt01063830
IRS990/TotalProgramServiceRevenueAmt01109876
IRS990/TotalRevenueGrp/ExclusionAmt01114754
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01136344
IRS990/TotalVolunteersCnt013
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02456919
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02510649
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02353148
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02405043
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt035 GROSVENOR PARK
IRS990/USAddress/CityNm0LYNN
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001902
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0WWW.CAMPROTARY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PETER REARDON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09783529952
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-08-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0YOUTH SERVICES MANAGERS INC
ReturnHeader/Filer/BusinessNameControlTxt0YOUT
ReturnHeader/Filer/EIN0043121678
ReturnHeader/Filer/PhoneNum09783529952

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