Civic Intelligence

Council on Youth Programs for Rochester Area Students Inc.

990EZ • Fiscal year 2018 • EIN 16-1451118

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 15, 2019

221 Norris Drive No 2Rochester, NY 14610

(585) 473-0864

Siviq Scores

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

Liabilities / Assets

85th percentile

0.17x

Higher debt load relative to assets than 85% of similar nonprofits.

2018 filings • NTEE B • <$500k nonprofits • Source year 2018

Liabilities / Revenue

79th percentile

0.04x

Higher debt load relative to revenue than 79% of similar nonprofits.

2018 filings • NTEE B • <$500k nonprofits • Source year 2018

Net Margin

54th percentile

7.1%

Higher net margin than 54% of similar nonprofits.

2018 filings • NTEE B • <$500k nonprofits • Source year 2018

Top Officer Pay

95th percentile

$54,489

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 36.7% of source-year revenue.

2018 filings • NTEE B • <$500k nonprofits • Source year 2018

Asset Growth

35th percentile

-3.7%

Faster asset growth than 35% of similar nonprofits.

2018 filings • NTEE B • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

59th percentile

7.6%

Faster revenue growth than 59% of similar nonprofits.

2018 filings • NTEE B • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$34,581

Down $1,321 (-3.7%) from 2017

Net Assets

Up

$28,709

Up $10,505 (+58%) from 2017

Liabilities

Down

$5,872

Down $11,826 (-67%) from 2017

Revenue

Up

$148,290

Up $10,442 (+7.6%) from 2017

Expenses

Up

$137,786

Up $5,619 (+4.3%) from 2017

Net Income

Up

$10,504

Up $4,823 (+85%) from 2017

Historical Trend

Balance Sheet Trend

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

$100K$50K$0Assets 2010: $28,443Liabilities 2010: $3,243Net Assets 2010: $25,2002010Assets 2011: $23,290Liabilities 2011: $3,437Net Assets 2011: $19,8532011Assets 2012: $24,478Liabilities 2012: $8,439Net Assets 2012: $16,0392012Assets 2013: $22,398Liabilities 2013: $5,329Net Assets 2013: $17,0692013Assets 2014: $11,677Liabilities 2014: $5,669Net Assets 2014: $6,0082014Assets 2015: $22,183Liabilities 2015: $12,991Net Assets 2015: $9,1922015Assets 2016: $23,587Liabilities 2016: $11,064Net Assets 2016: $12,5232016Assets 2017: $35,902Liabilities 2017: $17,698Net Assets 2017: $18,2042017Assets 2018: $34,581Liabilities 2018: $5,872Net Assets 2018: $28,7092018Assets 2019: $45,044Liabilities 2019: $9,068Net Assets 2019: $35,9762019Assets 2020: $58,472Liabilities 2020: $18,701Net Assets 2020: $39,7712020Assets 2021: $19,952Liabilities 2021: $18,603Net Assets 2021: $1,3492021Assets 2022: $71,251Liabilities 2022: $3,285Net Assets 2022: $67,9662022Assets 2023: $70,441Liabilities 2023: $7,776Net Assets 2023: $62,6652023Assets 2024: $95,053Liabilities 2024: $72,719Net Assets 2024: $22,3342024

Highlighted filing

2018

Assets$34,581
Liabilities$5,872
Net Assets$28,709

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $114,3782010Expenses 2011: $108,8652011Revenue 2012: $106,126Expenses 2012: $109,940Net Income 2012: -$3,8142012Expenses 2013: $106,1712013Revenue 2014: $103,451Expenses 2014: $114,512Net Income 2014: -$11,0612014Revenue 2015: $117,542Expenses 2015: $114,358Net Income 2015: $3,1842015Revenue 2016: $126,133Expenses 2016: $122,802Net Income 2016: $3,3312016Revenue 2017: $137,848Expenses 2017: $132,167Net Income 2017: $5,6812017Revenue 2018: $148,290Expenses 2018: $137,786Net Income 2018: $10,5042018Revenue 2019: $150,961Expenses 2019: $143,694Net Income 2019: $7,2672019Revenue 2020: $135,259Expenses 2020: $131,464Net Income 2020: $3,7952020Revenue 2021: $105,541Expenses 2021: $143,963Net Income 2021: -$38,4222021Revenue 2022: $205,007Expenses 2022: $138,390Net Income 2022: $66,6172022Revenue 2023: $134,096Expenses 2023: $139,397Net Income 2023: -$5,3012023Revenue 2024: $80,675Expenses 2024: $61,057Net Income 2024: $19,6182024

Highlighted filing

2018

Revenue$148,290
Expenses$137,786
Net Income$10,504
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 15, 2019
Return Version
2017v2.3
Gross Receipts
$148,290
Mission and Program Overview

Mission

To facilitate academic and chesscompetition between schools in new york state.

To coordinate academic league competition in a college bowl format and chess league competition between high schools and middle schools in nys

Program Services

DescriptionGrantsExpenses
TO COORDINATE ACEDEMIC LEAGUE COMPETITION IN A COLLEGE BOWL FORMAT AND CHESS LEAGUE COMPETITION BETWEEN SCHOOLS IN NYS;$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
SCOTT KRONERPresidentFT$49,487$5,002$54,489
DAVID AUSTINDirector-$0--
LAURA BYRNEDirector-$0--
DRESDEN ENGLEDirector-$0--
Filing and Contact Details

Filer

Filer Name
Council on Youth Programs for Rochester
EIN
16-1451118
Phone
5854730864
Address
221 NORRIS DRIVE NO 2, ROCHESTER, NY 14610

Signing Officer

Name
Scott M Kroner
Title
President
Phone
5854730864
Signed
2019-02-15
Discuss with paid preparer
Yes

Preparer

Firm
Bryant Accounting Services CPA Pllc
Address
4 COMMERCIAL STREET SUITE 101, ROCHESTER, NY 14614
Preparer
Michelle M Bryant
Phone
5854419907
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8 - Other Revenue

Description: interest. Amount: 1. Description: other income. Amount: 182. Total to form 990-ez, line 8: 183.

Form 990-ez, Part I, Line 14

Description: depreciation. Amount: 424. Description: other expenses. Amount: 1,485. Total to form 990-ez, line 14: 1,909.

Form 990-ez, Part I, Line 16 - Other Expenses

Description: program questions. Amount: 7,971. Description: travel. Amount: 17,876. Description: program awards, trophies, media. Amount: 1,045. Description: payroll taxes. Amount: 3,786. Description: meals and entertainment. Amount: 4,064. Description: other program expenses. Amount: 5,448. Total to form 990-ez, line 16: 40,190.

Form 990-ez, Part II, Line 24 - Other Assets

Description: accounts receivable. Beg. Of year amount: 16,257. End of year amount: 7,708. Description: inventory. Beg. Of year amount: 0. End of year amount: 383. Description: other depreciable assets. Beg. Of year amount: 3,353. End of year amount: 4,380.

Form 990-ez, Part II, Line 26 - Other Liabilities

Description: accrued payroll taxes. Beg. Of year amount: 7,828. End of year amount: 5,415. Description: credit card balance due. Beg. Of year amount: 0. End of year amount: 457. Description: reimbursement agreement. Beg. Of year amount: 9,870. End of year amount: 0.

Raw XML Appendix170 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum05854730864
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt040 PALISADE PARK
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ROCHESTER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd014620
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IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt022110
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IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
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IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
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IRS990EZ/GrossReceiptsAmt0148290
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt018205
IRS990EZ/NetAssetsOrFundBalancesEOYAmt028709
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt018205
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt028709
IRS990EZ/OccupancyRentUtltsAndMaintAmt01909
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt049487
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SCOTT KRONER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DAVID AUSTIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LAURA BYRNE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DRESDEN ENGLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt019610
IRS990EZ/OtherAssetsTotalDetail/EOYAmt012471
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt040190
IRS990EZ/OtherRevenueTotalAmt0183
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO COORDINATE ACADEMIC LEAGUE COMPETITION IN A COLLEGE BOWL FORMAT AND CHESS LEAGUE COMPETITION BETWEEN HIGH SCHOOLS AND MIDDLE SCHOOLS IN NYS
IRS990EZ/PrintingPublicationsPostageAmt02504
IRS990EZ/ProgramServiceRevenueAmt0148090
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO COORDINATE ACEDEMIC LEAGUE COMPETITION IN A COLLEGE BOWL FORMAT AND CHESS LEAGUE COMPETITION BETWEEN SCHOOLS IN NYS;
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt054489
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NY
IRS990EZ/SubjectToProxyTaxInd00
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IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt05872
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
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IRS990EZ/TaxReimbursedByOrganizationAmt00
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IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt0148290
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationOtherDesc0TAX EXEMPT CORPORATION
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0WWW.NYMASTERMINDS.COM
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0137847
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0126132
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0117541
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0103450
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0628967
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0143997
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0103450
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0628967
IRS990ScheduleA/TotalSupportAmt0628972
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST. AMOUNT: 1. DESCRIPTION: OTHER INCOME. AMOUNT: 182. TOTAL TO FORM 990-EZ, LINE 8: 183.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: DEPRECIATION. AMOUNT: 424. DESCRIPTION: OTHER EXPENSES. AMOUNT: 1,485. TOTAL TO FORM 990-EZ, LINE 14: 1,909.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: PROGRAM QUESTIONS. AMOUNT: 7,971. DESCRIPTION: TRAVEL. AMOUNT: 17,876. DESCRIPTION: PROGRAM AWARDS, TROPHIES, MEDIA. AMOUNT: 1,045. DESCRIPTION: PAYROLL TAXES. AMOUNT: 3,786. DESCRIPTION: MEALS AND ENTERTAINMENT. AMOUNT: 4,064. DESCRIPTION: OTHER PROGRAM EXPENSES. AMOUNT: 5,448. TOTAL TO FORM 990-EZ, LINE 16: 40,190.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 16,257. END OF YEAR AMOUNT: 7,708. DESCRIPTION: INVENTORY. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 383. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 3,353. END OF YEAR AMOUNT: 4,380.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: ACCRUED PAYROLL TAXES. BEG. OF YEAR AMOUNT: 7,828. END OF YEAR AMOUNT: 5,415. DESCRIPTION: CREDIT CARD BALANCE DUE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 457. DESCRIPTION: REIMBURSEMENT AGREEMENT. BEG. OF YEAR AMOUNT: 9,870. END OF YEAR AMOUNT: 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT M KRONER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05854730864
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-02-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COUNCIL ON YOUTH PROGRAMS FOR ROCHESTER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0AREA STUDENTS INC
ReturnHeader/Filer/BusinessNameControlTxt0COUN
ReturnHeader/Filer/EIN0161451118
ReturnHeader/Filer/PhoneNum05854730864
ReturnHeader/Filer/USAddress/AddressLine1Txt0221 NORRIS DRIVE NO 2
ReturnHeader/Filer/USAddress/CityNm0ROCHESTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014610
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0173.226.255.254
ReturnHeader/FilingSecurityInformation/IPDt02019-02-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm015:34:06
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0832525316
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRYANT ACCOUNTING SERVICES CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04 COMMERCIAL STREET SUITE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROCHESTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014614
ReturnHeader/PreparerPersonGrp/PhoneNum05854419907
ReturnHeader/PreparerPersonGrp/PreparationDt02019-02-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHELLE M BRYANT
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-02-15T16:08:51-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.73$0.22$0.81$0.61$0.20
2023Summary only. Only limited summary data is available for this year.$0.70$0.08$0.63$1.34$1.39$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.03$0.68$2.05$1.38$0.67
2021Detailed filing. Detailed filing data is available for this year.$0.20$0.19$0.01$1.06$1.44$0.38
2020Detailed filing. Detailed filing data is available for this year.$0.58$0.19$0.40$1.35$1.31$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.09$0.36$1.51$1.44$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.35$0.06$0.29$1.48$1.38$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.18$0.18$1.38$1.32$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.24$0.11$0.13$1.26$1.23$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.22$0.13$0.09$1.18$1.14$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.12$0.06$0.06$1.03$1.15$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.05$0.17$1.06
2012Summary only. Only limited summary data is available for this year.$0.24$0.08$0.16$1.06$1.10$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.03$0.20$1.09
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.03$0.25$1.14
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)3 • <$500k nonprofits