Civic Intelligence

Youth Empowered Solutions (Yes)

990 • Fiscal year 2017 • EIN 06-1813332

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 01, 2017

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

33rd percentile

0.02x

Higher debt load relative to assets than 33% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

25th percentile

0.02x

Higher debt load relative to revenue than 25% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

91st percentile

51%

Higher net margin than 91% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

56th percentile

$74,385

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

98th percentile

283%

Faster asset growth than 98% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

96th percentile

202%

Faster revenue growth than 96% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$935,486

Up $690,972 (+283%) from 2016

Net Assets

Up

$912,406

Up $684,132 (+300%) from 2016

Liabilities

Up

$23,080

Up $6,840 (+42%) from 2016

Revenue

Up

$1,352,905

Up $905,183 (+202%) from 2016

Expenses

Down

$668,773

Down $96,516 (-13%) from 2016

Net Income

Up

$684,132

Up $1,001,699 (+315%) from 2016

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

2017

Assets$935,486
Liabilities$23,080
Net Assets$912,406

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

2017

Revenue$1,352,905
Expenses$668,773
Net Income$684,132
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 1, 2017
Return Version
2016v3.0
Gross Receipts
$1,352,905
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$25,000$517,320▲ $492,320
Cash and Non-Interest-Bearing Accounts$22,568$190,643▲ $168,075
Savings and Temporary Cash Investments$175,970$190,299▲ $14,329
Land, Buildings, and Equipment, Net$5,743$19,030▲ $13,287
Accounts Receivable$6,938$12,786▲ $5,848
Prepaid Expenses and Deferred Charges$7,795$5,408▼ $2,387
Total Assets$244,514$935,486▲ $690,972
Other Assets Total$500--
Liabilities
Accounts Payable and Accrued Expenses$16,240$23,080▲ $6,840
Total Liabilities$16,240$23,080▲ $6,840
Net Assets / Fund Balance
Temporarily Rstr Net Assets$29,495$782,742▲ $753,247
Unrestricted Net Assets$198,779$129,664▼ $69,115
Total Net Assets Fund Balance$228,274$912,406▲ $684,132
Total Liabilities and Net Assets / Fund Balance$244,514$935,486▲ $690,972

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$19,030$25,195$44,225
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mary Beth Loucks-sorrellExecutive DiFT$74,385$74,385

Board Members and Trustees

NameTitle
Sally MiglioreChair
Lee StorrowPast Chair
Alex ChuVice Chair
Amy SaloBoard Member
Ashley MilesBoard Member
Emily JohnsonBoard Member
Eva BlandBoard Member
Gwen ReillyBoard Member
Jamie HayesBoard Member
Kelly GeorgeBoard Member
Laila BellBoard Member
Rebecca ReeveBoard Member
Clarissa GarciaSecretary
Roxanne ElliottTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,256,032
Program Service Revenue
$95,133
Investment Income
$1,091
Other Revenue
$649
All Other Contributions
$1,256,032
Change in Net Assets
$684,132

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,352,905
Total Revenue per Audited Statements
$1,352,905
Total Revenue per Form 990
$1,352,905
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$441,612
Other Expenses$227,161
Total Fundraising Expense$48,814
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$204,096$49,585$24,951$278,632
Current Officers, Directors, Trustees, and Key Employees$62,544$15,195$7,646$85,385
Other Employee Benefits$35,772$8,994$4,911$49,677
Travel$45,327$1,918$274$47,519
Occupancy$27,355$12,092$4,908$44,355
Fees for Services Accounting$25,080$16,962-$42,042
Payroll Taxes$20,326$5,283$2,309$27,918
Fees for Services Management$4,002$21,306$290$25,598
Insurance-$7,768-$7,768
Depreciation Depletion$2,410$461$107$2,978
Conferences and Meetings$1,202$1,119$75$2,396
All Other Expenses$333$953$950$2,236
Other Expenses$3,469$15$1,768$1,768
Advertising$90-$49$139
Total Functional Expenses$474,206$145,753$48,814$668,773

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$668,773
Total Expenses per Audited Statements$668,773
Total Expenses per Form 990$668,773
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.

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
2017-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roxanne Elliott
Formed
2007
Legal Domicile
Nc
Voting Board Members
13
Independent Board Members
13
Employees
34
Volunteers
15

Preparer

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

Additional Explanations

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

Tobacco use prevention: 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. Environmental justice: working to engage and empower young people in advocacy efforts to protect the environment

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, 2017 or 2016.

Raw XML AppendixShowing 400 of 494 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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IRS990/ProgSrvcAccomActy2Grp/Desc0REAL FOOD, ACTIVE LIVING: 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.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0200287
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IRS990/ProgSrvcAccomActy3Grp/Desc0YOUTH EMPOWERMENT: YES USES AN OUTCOMES FRAMEWORK AND MEASURES OPPORTUNITIES FOR YOUTH TO DEVELOP THEIR INTEREST, 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. IN FISCAL YEAR 2017, 783 ADULTS WERE EXPOSED TO THE YES MODEL. 156 YOUTH TRAINED IN THE YES MODEL, WITH 71% FROM UNDERSERVED COMMUNITIES, 90% LEARNING A SKILL, AND 59% TAKING ACTION WITHIN 30-60 DAYS. TRAININGS TOOK PLACE IN NC, NY, KY, VA, AND MO, ALONG WITH SOME GREAT PARTICIPATION IN STATE AND NATIONAL CONFERENCES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt040505
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt037694
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TOBACCO USE PREVENTION: 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. ENVIRONMENTAL JUSTICE: WORKING TO ENGAGE AND EMPOWER YOUNG PEOPLE IN ADVOCACY EFFORTS TO PROTECT THE ENVIRONMENT
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0635752
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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, 2017 OR 2016.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TOBACCO USE PREVENTION: 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. ENVIRONMENTAL JUSTICE: WORKING TO ENGAGE AND EMPOWER YOUNG PEOPLE IN ADVOCACY EFFORTS TO PROTECT THE ENVIRONMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 WILL BE E-MAILED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 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.

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