Civic Intelligence

Youth Empowered Solutions (Yes)

990 • Fiscal year 2016 • EIN 06-1813332

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 10, 2016

4021 Carya Drive Suite 160Raleigh, NC 27610

(919) 212-4282

Siviq Scores

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

Liabilities / Assets

74th percentile

0.07x

Higher debt load relative to assets than 74% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

74th percentile

0.04x

Higher debt load relative to revenue than 74% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

6th percentile

-71%

Higher net margin than 6% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

98th percentile

$90,116

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 20.1% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

23rd percentile

-17%

Faster asset growth than 23% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

9th percentile

-52%

Faster revenue growth than 9% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$244,514

Down $49,808 (-17%) from 2015

Net Assets

Up

$228,274

Up $77,988 (+52%) from 2015

Liabilities

Down

$16,240

Down $127,796 (-89%) from 2015

Revenue

Down

$447,722

Down $476,850 (-52%) from 2015

Expenses

Down

$765,289

Down $129,883 (-15%) from 2015

Net Income

Down

-$317,567

Down $346,967 (-1180%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $330,056Liabilities 2010: $251,552Net Assets 2010: $78,5042010Assets 2011: $419,925Liabilities 2011: $284,675Net Assets 2011: $135,2502011Assets 2012: $445,687Liabilities 2012: $255,781Net Assets 2012: $189,9062012Assets 2013: $335,234Liabilities 2013: $71,922Net Assets 2013: $263,3122013Assets 2014: $374,172Liabilities 2014: $253,286Net Assets 2014: $120,8862014Assets 2015: $294,322Liabilities 2015: $144,036Net Assets 2015: $150,2862015Assets 2016: $244,514Liabilities 2016: $16,240Net Assets 2016: $228,2742016Assets 2017: $935,486Liabilities 2017: $23,080Net Assets 2017: $912,4062017Assets 2018: $1,106,625Liabilities 2018: $56,552Net Assets 2018: $1,050,0732018Assets 2019: $493,039Liabilities 2019: $35,804Net Assets 2019: $457,2352019Assets 2020: $0Net Assets 2020: $02020

Highlighted filing

2016

Assets$244,514
Liabilities$16,240
Net Assets$228,274

Operations Trend

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

$1.5M$1.0M$500K$0-$500K-$1.0MExpenses 2010: $546,5202010Revenue 2011: $805,128Expenses 2011: $748,382Net Income 2011: $56,7462011Revenue 2012: $1,143,535Expenses 2012: $1,088,879Net Income 2012: $54,6562012Revenue 2013: $1,077,244Expenses 2013: $1,003,838Net Income 2013: $73,4062013Revenue 2014: $680,439Expenses 2014: $822,865Net Income 2014: -$142,4262014Revenue 2015: $924,572Expenses 2015: $895,172Net Income 2015: $29,4002015Revenue 2016: $447,722Expenses 2016: $765,289Net Income 2016: -$317,5672016Revenue 2017: $1,352,905Expenses 2017: $668,773Net Income 2017: $684,1322017Revenue 2018: $1,149,139Expenses 2018: $1,011,472Net Income 2018: $137,6672018Revenue 2019: $661,508Expenses 2019: $1,254,346Net Income 2019: -$592,8382019Revenue 2020: $174,447Expenses 2020: $634,462Net Income 2020: -$460,0152020

Highlighted filing

2016

Revenue$447,722
Expenses$765,289
Net Income-$317,567
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 10, 2016
Return Version
2015v2.1
Gross Receipts
$447,722
Mission and Program Overview

Mission

To empower youth, in partnership with adults, to create community change.

To empower youth, in partnership with adults, to create community change

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$209,000$175,970▼ $33,030
Pledges and Grants Receivable-$25,000-
Cash and Non-Interest-Bearing Accounts$24,874$22,568▼ $2,306
Prepaid Expenses and Deferred Charges$10,250$7,795▼ $2,455
Accounts Receivable$39,699$6,938▼ $32,761
Land, Buildings, and Equipment, Net$8,699$5,743▼ $2,956
Total Assets$294,322$244,514▼ $49,808
Other Assets Total$1,800$500▼ $1,300
Liabilities
Deferred Revenue$98,055--
Accounts Payable and Accrued Expenses$45,981$16,240▼ $29,741
Total Liabilities$144,036$16,240▼ $127,796
Net Assets / Fund Balance
Unrestricted Net Assets$150,286$198,779▲ $48,493
Temporarily Rstr Net Assets-$29,495-
Total Net Assets Fund Balance$150,286$228,274▲ $77,988
Total Liabilities and Net Assets / Fund Balance$294,322$244,514▼ $49,808

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,743$22,217$27,960
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bronwyn LucasPrior Exc DiFT$82,983$7,133$90,116
Bronwyn LucasPrior Exc Director-$82,983$7,133$90,116
Mary Beth Loucks-sorrellInterim ExcFT$5,000-$5,000

Board Members and Trustees

NameTitle
Lee StorrowChair
Sally MiglioreVice Chair
Ashley MilesBoard Member
Clarissa GarciaBoard Member
Heather JonesBoard Member
Jamie HayesBoard Member
Kelly GeorgeBoard Member
Rebecca ReeveBoard Member
Thomas CornwellBoard Member
Alex ChuSecretary
Roxanne ElliottTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$229,004
Program Service Revenue
$216,562
Investment Income
$1,098
Other Revenue
$1,058
All Other Contributions
$229,004
Change in Net Assets
$-317,567

Audited Revenue Reconciliation

Revenue per Audited Statements
$447,722
Total Revenue per Audited Statements
$447,722
Total Revenue per Form 990
$447,722
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$531,655
Other Expenses$233,634
Total Fundraising Expense$64,806
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$270,505$36,955$29,720$337,180
Current Officers, Directors, Trustees, and Key Employees$86,046$11,755$9,454$107,255
Fees for Services Management$48,896$30,838$8,206$87,940
Other Employee Benefits$48,314$6,598$5,309$60,221
Travel$32,207$1,759$678$34,644
Occupancy$32,821$500$500$33,821
Payroll Taxes$21,660$2,959$2,380$26,999
Insurance$5,895$1,303$1,282$8,480
Fees for Services Accounting-$7,500-$7,500
Conferences and Meetings$3,539$2,418$337$6,294
Advertising$3,170-$998$4,168
Other Expenses$9,024$1,197$3,550$3,550
Depreciation Depletion$2,422$534-$2,956
All Other Expenses$2,160$254$59$2,473
Total Functional Expenses$594,782$105,701$64,806$765,289

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$765,289
Total Expenses per Audited Statements$765,289
Total Expenses per Form 990$765,289
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
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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

A copy of the form 990 will be e-mailed to the board of directors for their review prior to filing.

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

All directors and trustees must disclose any conflicts of interest on an annual basis. After disclosure of a possible conflict of interest, the trustee or director shall recuse himself/herself from the meeting while the determination is made as to a conflict of interest. If a conflict does exist, the trustee or director shall not participate in the discussion and vote.

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

The executive director's salary is determined and approved by the independent board of directors after an annual review is performed and comparability data is reviewed. The organization uses comparability data (from form 990 or other similarly situated organizations and from compensation studies) to determine the salary. The individuals approving the compensation and the data upon which they relied is documented in the executive committee minutes.

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

The executive director's salary is determined and approved by the independent board of directors after an annual review is performed and comparability data is reviewed. The organization uses comparability data (from form 990 or other similarly situated organizations and from compensation studies) to determine the salary. The individuals approving the compensation and the data upon which they relied is documented in the executive committee minutes.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Form 990, Part VII

Mary beth loucks-sorrell became interim executive director in december 2015, after bronwyn lucas left the organization.

Filing and Contact Details

Filer

Filer Name
Youth Empowered Solutions (yes)
EIN
06-1813332
Phone
9192124282
Address
4021 CARYA DRIVE SUITE 160, RALEIGH, NC 27610

Signing Officer

Name
Roxanne Elliott
Title
Treasurer
Phone
9198788777
Signed
2016-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roxanne Elliott
Formed
2007
Legal Domicile
Nc
Voting Board Members
11
Independent Board Members
11
Employees
48

Preparer

Firm
Langdon & Company Llp
Address
223 US HIGHWAY 70 EAST SUITE 100, GARNER, NC 27529-4051
Preparer
Susan Dean
Phone
9196621001
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Yes provides training and customized services to organizations and individuals to leverage the unique skills and advocacy power of young people. Yes's access to healthcare team is working to engage and empower young people in community change efforts to increase access to health care and to create oral health equity for youth.

Form 990, Page 2, Part III, Line 4B

Yes's real food, active living team is working to engage and empower young people in community change efforts to increase access to healthy food and safe places to be active, and decrease the childhood obesity epidemic.

Form 990, Page 2, Part III, Line 4C

Yes's tobacco use prevention team is working to engage and empower young people in community change efforts to create spaces with clean smoke-free air, reduce tobacco-related disparities, and create a tobacco-free generation.

Form 990, Page 2, Part III, Line 4D

Yes's substance abuse prevention team is working to engage and empower young people in community change efforts to prevent underage drinking and youth substance abuse.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization evaluates any uncertain tax positions. Accordingly, the organization's policy is to record a liability for any tax position taken that is beneficial to the organization, including any related interest and penalties, when it is more likely than not the position of management with respect to a transaction or class of transactions will be overturned by a taxing authority upon examination. Management believes there are no such positions as of june 30, 2016.

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AveragingAttachment/ExplanationTxt0YES INCURRED 538 IN LOBBYING EXPENDITURES (ADULT+YOUTH STAFF PAYROLL +PAYROLL TAX) DURING THE YEAR ENDING JUNE 30, 2016. YES DID NOT INCUR ANY LOBBYING EXPENDITURES IN PRIOR YEARS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0USING THE YES YOUTH EMPOWERMENT MODEL, ORGANIZATIONS AND COMMUNITIES BECOME MORE CREATIVE, RESOURCEFUL, TECH SAVVY, POWERFUL AND SUCCESSFUL AT CREATING SOLUTIONS FOR THE CHALLENGES THAT YOUTH FACE. THESE SOLUTIONS ARE MEANINGFUL AND SUSTAINABLE BECAUSE THEY ARE YOUTH-LED. THIS MODEL IS A PROCESS THAT EMPOWERS YOUNG PEOPLE TO UNDERSTAND THEIR STRENGTHS AS CONTRIBUTING MEMBERS OF SOCIETY. YES USES AN OUTCOMES FRAMEWORK AND MEASURES OPPORTUNITIES FOR YOUTH TO DEVELOP THEIR INTERESTS, HONE SKILLS, GAIN EXPERIENCE IN AREAS LIKE ENVIRONMENTAL SCANNING, MEDIA ADVOCACY, PUBLIC SPEAKING AND BEING MORE AWARE OF THEIR OWN ABILITY TO LEAD COMMUNITY CHANGE. YES'S REAL FOOD, ACTIVE LIVING TEAM IS WORKING TO ENGAGE AND EMPOWER YOUNG PEOPLE IN COMMUNITY CHANGE EFFORTS TO INCREASE ACCESS TO HEALTHY FOOD AND SAFE PLACES TO BE ACTIVE, AND DECREASE THE CHILDHOOD OBESITY EPIDEMIC.
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IRS990/ProgSrvcAccomActy3Grp/Desc0IN FISCAL YEAR 2016, YES HELPED TO BRING ABOUT 25 CRITICAL CHANGES ACROSS 18 STATES THROUGH 20 PARTNERS AND PROJECTS, IMPACTING 1,256,129 PEOPLE. 100% OF YES YOUTH STAFF REPORTED LEARNING NEW SKILLS AND TAKING ACTION FOR CHANGE IN THE PAST YEAR. 86% OF THE YOUTH STAFF ARE YOUTH OF COLOR, RURAL YOUTH, OR FROM A LOW- INCOME COMMUNITY. IN ADDITION, 70% OF TRAINED PARTICIPANTS REPORTED TAKING ACTION AFTER A YES TRAINING. YES'S TOBACCO USE PREVENTION TEAM IS WORKING TO ENGAGE AND EMPOWER YOUNG PEOPLE IN COMMUNITY CHANGE EFFORTS TO CREATE SPACES WITH CLEAN SMOKE-FREE AIR, REDUCE TOBACCO-RELATED DISPARITIES, AND CREATE A TOBACCO-FREE GENERATION.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0YES'S SUBSTANCE ABUSE PREVENTION TEAM IS WORKING TO ENGAGE AND EMPOWER YOUNG PEOPLE IN COMMUNITY CHANGE EFFORTS TO PREVENT UNDERAGE DRINKING AND YOUTH SUBSTANCE ABUSE.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION EVALUATES ANY UNCERTAIN TAX POSITIONS. ACCORDINGLY, THE ORGANIZATION'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO THE ORGANIZATION, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION OF MANAGEMENT WITH RESPECT TO A TRANSACTION OR CLASS OF TRANSACTIONS WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF JUNE 30, 2016.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0YES PROVIDES TRAINING AND CUSTOMIZED SERVICES TO ORGANIZATIONS AND INDIVIDUALS TO LEVERAGE THE UNIQUE SKILLS AND ADVOCACY POWER OF YOUNG PEOPLE. YES'S ACCESS TO HEALTHCARE TEAM IS WORKING TO ENGAGE AND EMPOWER YOUNG PEOPLE IN COMMUNITY CHANGE EFFORTS TO INCREASE ACCESS TO HEALTH CARE AND TO CREATE ORAL HEALTH EQUITY FOR YOUTH.

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