Civic Intelligence

Dynamic Youth Community Inc

EIN 11-2503506 • 501(c)3 • Brooklyn, NY

Profile

Outpatient and intensive residential services including counceling for adolescent and young adult substance abusers, and community residential services for young adult substance abusers.

1830 Coney Island AvenueBrooklyn, NY 11230-6502

www.dycinc.org

Siviq Scores

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

Liabilities / Assets

90th percentile

0.85x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

81st percentile

0.73x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

38th percentile

0.2%

Higher net margin than 38% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

75th percentile

$206,057

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

80th percentile

19%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2025

Revenue Growth

44th percentile

4.2%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2025

Assets

Up

$5,409,694

Up $1,593,026 (+42%) from 2023

Liabilities

Up

$4,617,773

Up $1,684,327 (+57%) from 2023

Net Assets

Down

$791,921

Down $91,301 (-10%) from 2023

Revenue

Up

$6,283,375

Up $496,700 (+8.6%) from 2023

Expenses

Up

$6,273,714

Up $502,746 (+8.7%) from 2023

Net Income

Down

$9,661

Down $6,046 (-38%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $463,906Liabilities 2010: $236,399Net Assets 2010: $227,5072010Assets 2011: $344,163Liabilities 2011: $192,252Net Assets 2011: $151,9112011Assets 2012: $1,023,710Liabilities 2012: $1,081,631Net Assets 2012: -$57,9212012Assets 2013: $526,506Liabilities 2013: $581,848Net Assets 2013: -$55,3422013Assets 2014: $350,291Liabilities 2014: $492,966Net Assets 2014: -$142,6752014Assets 2015: $371,152Liabilities 2015: $605,511Net Assets 2015: -$234,3592015Assets 2016: $1,799,416Liabilities 2016: $1,720,307Net Assets 2016: $79,1092016Assets 2017: $1,850,444Liabilities 2017: $1,545,574Net Assets 2017: $304,8702017Assets 2018: $2,030,815Liabilities 2018: $1,496,291Net Assets 2018: $534,5242018Assets 2019: $1,379,271Liabilities 2019: $795,192Net Assets 2019: $584,0792019Assets 2020: $1,653,854Liabilities 2020: $1,118,855Net Assets 2020: $534,9992020Assets 2021: $3,922,849Liabilities 2021: $2,905,546Net Assets 2021: $1,017,3032021Assets 2022: $3,837,241Liabilities 2022: $2,969,726Net Assets 2022: $867,5152022Assets 2023: $3,816,668Liabilities 2023: $2,933,446Net Assets 2023: $883,2222023Assets 2025: $5,409,694Liabilities 2025: $4,617,773Net Assets 2025: $791,9212025

Highlighted filing

2025

Assets$5,409,694
Liabilities$4,617,773
Net Assets$791,921

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $4,626,0942010Expenses 2011: $4,433,1802011Expenses 2012: $4,571,4052012Revenue 2013: $4,720,021Expenses 2013: $4,717,442Net Income 2013: $2,5792013Revenue 2014: $4,664,712Expenses 2014: $4,752,045Net Income 2014: -$87,3332014Revenue 2015: $4,983,375Expenses 2015: $5,075,059Net Income 2015: -$91,6842015Revenue 2016: $5,570,857Expenses 2016: $5,257,389Net Income 2016: $313,4682016Revenue 2017: $5,598,577Expenses 2017: $5,372,816Net Income 2017: $225,7612017Revenue 2018: $5,630,060Expenses 2018: $5,400,406Net Income 2018: $229,6542018Revenue 2019: $5,705,112Expenses 2019: $5,655,557Net Income 2019: $49,5552019Revenue 2020: $5,571,439Expenses 2020: $5,620,519Net Income 2020: -$49,0802020Revenue 2021: $5,976,186Expenses 2021: $5,493,882Net Income 2021: $482,3042021Revenue 2022: $5,572,570Expenses 2022: $5,722,358Net Income 2022: -$149,7882022Revenue 2023: $5,786,675Expenses 2023: $5,770,968Net Income 2023: $15,7072023Revenue 2025: $6,283,375Expenses 2025: $6,273,714Net Income 2025: $9,6612025

Highlighted filing

2025

Revenue$6,283,375
Expenses$6,273,714
Net Income$9,661

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.41$4.62$0.79$6.28$6.27$0.01
2023Detailed filing. Detailed filing data is available for this year.$3.82$2.93$0.88$5.79$5.77$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.84$2.97$0.87$5.57$5.72$0.15
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.92$2.91$1.02$5.98$5.49$0.48
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.65$1.12$0.53$5.57$5.62$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.80$0.58$5.71$5.66$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.03$1.50$0.53$5.63$5.40$0.23
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.85$1.55$0.30$5.60$5.37$0.23
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$1.72$0.08$5.57$5.26$0.31
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.61$0.23$4.98$5.08$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.35$0.49$0.14$4.66$4.75$0.09
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.53$0.58$0.06$4.72$4.72$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$1.08$0.06$4.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.19$0.15$4.43
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.24$0.23$4.63
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 5, 2025
Return Version
2024v5.2
Gross Receipts
$6,283,375
Mission and Program Overview

Mission

Outpatient and intensive residential services including counceling for adolescent and young adult substance abusers, and community residential services for young adult substance abusers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,654,213$2,443,402▲ $789,189
Savings and Temporary Cash Investments$486,350$1,363,874▲ $877,524
Cash and Non-Interest-Bearing Accounts$192,765$931,769▲ $739,004
Accounts Receivable$121,874$339,230▲ $217,356
Prepaid Expenses and Deferred Charges$70,228$77,506▲ $7,278
Total Assets$2,779,215$5,409,694▲ $2,630,479
Other Assets Total$253,785$253,913▲ $128
Liabilities
Unsecured Notes Loans Payable$1,300,000$2,800,000▲ $1,500,000
Deferred Revenue$33,673$1,166,061▲ $1,132,388
Accounts Payable and Accrued Expenses$113,881$308,056▲ $194,175
Other Liabilities$269,586$305,676▲ $36,090
Mortgage Notes Payable Secured by Investment Property$279,815$37,980▼ $241,835
Total Liabilities$1,996,955$4,617,773▲ $2,620,818
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$735,789$745,450▲ $9,661
Net Assets With Donor Restrictions$46,471$46,471→ $0
Total Net Assets Fund Balance$782,260$791,921▲ $9,661
Total Liabilities and Net Assets / Fund Balance$2,779,215$5,409,694▲ $2,630,479

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,182,468$269,678$2,452,146
Land$225,500-$225,500
Equipment$35,434$106,119$141,553

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$28,318$240▲ $875-$18,033
2023$34,644$5,240▲ $734-$28,318
2022$50,460$240▲ $44-$34,644
2021$29,814$35,305▲ $41-$50,460
2020$22,539$24,300▲ $75-$29,814
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karen CarliniAssociate Director and COOFT$165,755$38,561$204,316
William FuscoExecutive Director and CEOFT$148,629$49,703$198,332

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$5,393,726
Program Service Revenue
$850,349
Investment Income
$28,050
Other Revenue
$11,250
All Other Contributions
$68,725
Change in Net Assets
$9,661

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,283,375
Total Revenue per Audited Statements
$6,283,375
Total Revenue per Form 990
$6,283,375
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,147,959
Other Expenses$2,125,755
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,516,105$167,785-$2,683,890
Other Employee Benefits$650,681$54,326-$705,007
Occupancy$479,027--$479,027
Current Officers, Directors, Trustees, and Key Employees$40,068$358,694-$398,762
Payroll Taxes$214,823$39,255-$254,078
Insurance$182,105$16,142-$198,247
Other Expenses$137,594$8,589-$146,183
Fees for Services Other$95,907$37,075-$132,982
Pension Plan Contributions$100,175$6,047-$106,222
All Other Expenses$56,919$29,254-$86,173
Travel$65,348$9,919-$75,267
Advertising$73,383$1,115-$74,498
Office Expenses$40,612$22,602-$63,214
Information Technology$51,729$10,403-$62,132
Fees for Services Accounting$52,740$3,560-$56,300
Conferences and Meetings$11,518$12,367-$23,885
Depreciation Depletion$13,155--$13,155
Interest-$4,312-$4,312
Fees for Services Legal-$1,264-$1,264
Total Functional Expenses$5,473,733$799,981$0$6,273,714

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,273,714
Total Expenses per Audited Statements$6,273,714
Total Expenses per Form 990$6,273,714
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
Accrued Compensated Absenses$182,201
Accrued Wages$91,596
Accrued Pension$13,328
Client Funds Payable$11,543
Federal income taxes$7,008
Loan Payable to an Affiliate Organization-
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, Part VI, Section B, Line 12C

The organizations conflict of interest policy is reviewed with all officers, directors and key employees at the board meeting held in july. Each individual is asked to provide any information concerning them that would be in violation of the policy. Individuals that identify no such circumstances are asked to sign the statement that they are in compliance with the policy. In cases where circumstances are identified, the conflict is reviewed by the board of directors and executive management of the organization. Each instance is dealt with on an individual basis and if approved, the individual signs a statement that discloses the conflict and also states that they are in compliance with the policy on all other matters.

Form 990, Part VI, Section B, Line 15A

The organization utilizes the economic research institutes nonprofit comparables assessor to obtain comparable salary ranges for each officer from organizations of similar size, number of employees, and geographic location. The data obtained for the executive director is submitted to the board of directors for them to review and utilize in their process to approve the executive directors compensation package. Data for all other officers is also presented to the board for information purposes only.

Form 990, Part VI, Section B, Line 15B

Approval of compensation packages for all other officers is left to the descretion of the executive director.

Form 990, Part VI, Section C, Line 19

The organizations governing documents, conflict of interest policy, and all related financial statements are made available by request to our administrative offices. Contact information for our administrative offices can be found on our company website, www.dycinc.org.

Form 990, Part VII, Section B, Line 11B

The 990 is prepared by a consultant cpa and is presented to the associate director for review with the finance committee of board of directors before the return is electronically filled by the consultant cpa on the organizations behalf.

Filing and Contact Details

Filer

Filer Name
Dynamic Youth Community Inc
EIN
11-2503506
Phone
7183767923
Address
1830 CONEY ISLAND AVENUE, Brooklyn, NY 11230-6502

Signing Officer

Name
Karen Carlini
Title
Associate Director
Phone
7183767923
Signed
2025-12-05
Discuss with paid preparer
Yes

Organization Details

Formed
1979
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
63

Preparer

Firm
Anthony J Croce CPA
Address
75 Todd Drive North, Glen Head, NY 11545-1405
Preparer
Anthony J Croce CPA
Phone
9175796137
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Physicians total 53,269 program services 53,269 management and general 0 fundraising 0.

Form 990, Part IX, Line 11G

Counselors total 3,925 program services 3,925 management and general 0 fundraising 0.

Form 990, Part IX, Line 11G

Computer consultant total 22,225 program services 0 management and general 22,225 fundraising 0.

Form 990, Part IX, Line 11G

Medical billing consultant total 31,288 program services 31,288 management and general 0 fundraising 0.

Form 990, Part IX, Line 11G

Administrative consultant total 22,275 program services 7,425 management and general 14,850 fundraising 0.

Form 990, Part IX, Line 24E

Expensed equipment and equipment rental total 54,1455 program services 46,640 management and general 7,505 fundraising 0.

Form 990, Part IX, Line 24E

Dues and subscriptions total 22,749 program services 1,125 management and general 21,624 fundraising 0.

Form 990, Part IX, Line 24E

Client recreation total 8,984 program services 8,984 management and general 0 fundraising 0.

Form 990, Part IX, Line 24E

Laboratory fees total 0 program services 0 management and general 0 fundraising 0.

Form 990, Part IX, Line 24E

Miscellaneous expense total 295 program services 170 management and general 125 fundraising 0.

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