Civic Intelligence

Como Youth Works

990 • Fiscal year 2021 • EIN 16-1764129

Jul 01, 2020 to Jun 30, 2021 • Filed on May 03, 2022

605 N Providence RdColumbia, MO 65203

(573) 256-1896

Siviq Scores

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

Liabilities / Assets

99th percentile

10.72x

Higher debt load relative to assets than 99% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

88th percentile

0.36x

Higher debt load relative to revenue than 88% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

14th percentile

-35%

Higher net margin than 14% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

4th percentile

-80%

Faster asset growth than 4% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

36th percentile

-12%

Faster revenue growth than 36% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$13,257

Down $52,161 (-80%) from 2020

Net Assets

Down

-$128,843

Down $138,170 (-1481%) from 2020

Liabilities

Up

$142,100

Up $86,009 (+153%) from 2020

Revenue

Down

$392,732

Down $55,729 (-12%) from 2020

Expenses

Down

$530,902

Down $4,165 (-0.8%) from 2020

Net Income

Down

-$138,170

Down $51,564 (-60%) from 2020

Historical Trend

Balance Sheet Trend

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

$200K$100K$0-$100K-$200KAssets 2009: $46,228Liabilities 2009: $4,0212009Assets 2012: $63,816Liabilities 2012: $18,3272012Assets 2013: $78,178Liabilities 2013: $2,921Net Assets 2013: $75,2572013Assets 2014: $107,603Liabilities 2014: $41,585Net Assets 2014: $66,0182014Assets 2015: $117,211Liabilities 2015: $31,634Net Assets 2015: $85,5772015Assets 2016: $148,783Liabilities 2016: $22,651Net Assets 2016: $126,1322016Assets 2017: $141,951Liabilities 2017: $16,153Net Assets 2017: $125,7982017Assets 2018: $95,560Liabilities 2018: $8,590Net Assets 2018: $86,9702018Assets 2019: $95,933Liabilities 2019: $0Net Assets 2019: $95,9332019Assets 2020: $65,418Liabilities 2020: $56,091Net Assets 2020: $9,3272020Assets 2021: $13,257Liabilities 2021: $142,100Net Assets 2021: -$128,8432021Assets 2022: $62,296Liabilities 2022: $142,100Net Assets 2022: -$79,8042022Assets 2023: $11,552Liabilities 2023: $104,033Net Assets 2023: -$92,4812023

Highlighted filing

2021

Assets$13,257
Liabilities$142,100
Net Assets-$128,843

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2009: $326,502Expenses 2009: $299,023Net Income 2009: $27,4792009Revenue 2012: $171,962Expenses 2012: $183,717Net Income 2012: -$11,7552012Revenue 2013: $237,593Expenses 2013: $207,828Net Income 2013: $29,7652013Revenue 2014: $322,653Expenses 2014: $331,892Net Income 2014: -$9,2392014Revenue 2015: $382,762Expenses 2015: $363,205Net Income 2015: $19,5572015Revenue 2016: $393,557Expenses 2016: $353,001Net Income 2016: $40,5562016Revenue 2017: $388,229Expenses 2017: $388,563Net Income 2017: -$3342017Revenue 2018: $378,565Expenses 2018: $417,393Net Income 2018: -$38,8282018Revenue 2019: $469,713Expenses 2019: $460,750Net Income 2019: $8,9632019Revenue 2020: $448,461Expenses 2020: $535,067Net Income 2020: -$86,6062020Revenue 2021: $392,732Expenses 2021: $530,902Net Income 2021: -$138,1702021Revenue 2022: $134,898Expenses 2022: $85,859Net Income 2022: $49,0392022Revenue 2023: $72Expenses 2023: $12,859Net Income 2023: -$12,7872023

Highlighted filing

2021

Revenue$392,732
Expenses$530,902
Net Income-$138,170
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 3, 2022
Return Version
2020v4.2
Gross Receipts
$392,732
Mission and Program Overview

Mission

Proactively reach at-risk urban youth

To proactively reach at-risk urban youth

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$31,718--
Cash and Non-Interest-Bearing Accounts$29,392$8,989▼ $20,403
Land, Buildings, and Equipment, Net$2,758$1,628▼ $1,130
Total Assets$65,418$13,257▼ $52,161
Other Assets Total$1,550$2,640▲ $1,090
Liabilities
Other Liabilities$52,300$142,100▲ $89,800
Unsecured Notes Loans Payable$3,791--
Total Liabilities$56,091$142,100▲ $86,009
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,327$-128,843▼ $138,170
Total Net Assets Fund Balance$9,327$-128,843▼ $138,170
Total Liabilities and Net Assets / Fund Balance$65,418$13,257▼ $52,161

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,628$69,631$71,259
Other Assets Org$2,640--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kathy GreenPresident
Frank GreenVice President
Shaudna HamiltonBoard Member
Timothy RichBoard Member
Becky MckenzieSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$206,320
Program Service Revenue
$185,749
Investment Income
$0
Other Revenue
$663
All Other Contributions
$4,058
Change in Net Assets
$-138,170
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$278,283
Other Expenses$252,619
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$231,489$25,721-$257,210
Occupancy$92,490$22,679-$115,169
Payroll Taxes$18,966$2,107-$21,073
Insurance$14,145$1,572-$15,717
Fees for Services Other$4,407$5,025-$9,432
Travel$4,398$231-$4,629
All Other Expenses$2,642$898-$3,540
Office Expenses$3,035$163-$3,198
Fees for Services Accounting-$2,250-$2,250
Other Expenses$1,949$22,144-$1,949
Depreciation Depletion$1,130--$1,130
Information Technology-$612-$612
Interest$170--$170
Total Functional Expenses$443,838$87,064$0$530,902
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
Eidl$142,100
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Part VI, Section A, Line 2

Kathy green and frank green are spouses.

Form 990, Part VI, Section A, Line 5

After the death of the executive director, the board of directors became aware of many cash payments that are suspect and unauthorized, including but not limited to, meals, loan payments, weekend travel expenses, tuition payments, spa charges, vehicle repairs, medical expenses, and funeral expenses. The board has determined reimbursement will not be possible. The board is in process of shutting down the organization.

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

The form 990 is reviewed by the board members during a regularly scheduled board meeting.

Form 990, Part VI, Section B, Line 12C

Conflict of interest disclosure statements are signed by board members upon acceptance to the board. All board members are given the opportunity to disclose verbally any possible or appearance of related party transactions.

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

The evaluation & review of the executive director is administered by the board of directors, who then approve their compensation.

Form 990, Part VI, Section C, Line 19

Governing documents are available for public inspection upon request.

Filing and Contact Details

Filer

Filer Name
Como Youth Works
EIN
16-1764129
Phone
5732561896
Address
605 N PROVIDENCE RD, COLUMBIA, MO 65203
Doing Business As
Youth Empowerment Zone

Signing Officer

Name
Kathy Green
Title
President
Phone
5732561896
Signed
2022-05-03

Organization Details

Principal Officer
Kathy Green
Formed
2011
Legal Domicile
Mo
Voting Board Members
5
Independent Board Members
5
Employees
17
Volunteers
0

Preparer

Firm
Kcoe Isom Llp
Address
303 N STADIUM BLVD SUITE 200, COLUMBIA, MO 65203
Preparer
Dave Seabaugh
Phone
5738752525
Raw XML Appendix365 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KATHY GREEN AND FRANK GREEN ARE SPOUSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AFTER THE DEATH OF THE EXECUTIVE DIRECTOR, THE BOARD OF DIRECTORS BECAME AWARE OF MANY CASH PAYMENTS THAT ARE SUSPECT AND UNAUTHORIZED, INCLUDING BUT NOT LIMITED TO, MEALS, LOAN PAYMENTS, WEEKEND TRAVEL EXPENSES, TUITION PAYMENTS, SPA CHARGES, VEHICLE REPAIRS, MEDICAL EXPENSES, AND FUNERAL EXPENSES. THE BOARD HAS DETERMINED REIMBURSEMENT WILL NOT BE POSSIBLE. THE BOARD IS IN PROCESS OF SHUTTING DOWN THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS REVIEWED BY THE BOARD MEMBERS DURING A REGULARLY SCHEDULED BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONFLICT OF INTEREST DISCLOSURE STATEMENTS ARE SIGNED BY BOARD MEMBERS UPON ACCEPTANCE TO THE BOARD. ALL BOARD MEMBERS ARE GIVEN THE OPPORTUNITY TO DISCLOSE VERBALLY ANY POSSIBLE OR APPEARANCE OF RELATED PARTY TRANSACTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EVALUATION & REVIEW OF THE EXECUTIVE DIRECTOR IS ADMINISTERED BY THE BOARD OF DIRECTORS, WHO THEN APPROVE THEIR COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt065418
IRS990/TotalAssetsEOYAmt013257
IRS990/TotalAssetsGrp/BOYAmt065418
IRS990/TotalAssetsGrp/EOYAmt013257
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0206320
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt087064
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0443838
IRS990/TotalFunctionalExpensesGrp/TotalAmt0530902
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt056091
IRS990/TotalLiabilitiesEOYAmt0142100
IRS990/TotalLiabilitiesGrp/BOYAmt056091
IRS990/TotalLiabilitiesGrp/EOYAmt0142100
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt09327
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-128843
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0443838
IRS990/TotalProgramServiceRevenueAmt0185749
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0663
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0185749
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0392732
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt065418
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt013257
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0231
IRS990/TravelGrp/ProgramServicesAmt04398
IRS990/TravelGrp/TotalAmt04629
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt03791
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0605 N PROVIDENCE RD
IRS990/USAddress/CityNm0COLUMBIA
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd065203
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.COMOYOUTHWORKS.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHY GREEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05732561896
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMO YOUTH WORKS
ReturnHeader/Filer/BusinessNameControlTxt0COMO
ReturnHeader/Filer/EIN0161764129
ReturnHeader/Filer/PhoneNum05732561896
ReturnHeader/Filer/USAddress/AddressLine1Txt0605 N PROVIDENCE RD
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd065203
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0480567703
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KCOE ISOM LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0303 N STADIUM BLVD SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd065203
ReturnHeader/PreparerPersonGrp/PhoneNum05738752525
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVE SEABAUGH
ReturnHeader/ReturnTs02022-05-04T13:31:42-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KATHY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GREEN
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$1.04$0.92$0.00$0.13$0.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.62$1.42$0.80$1.35$0.86$0.49
2021Detailed filing. Detailed filing data is available for this year.$0.13$1.42$1.29$3.93$5.31$1.38
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.56$0.09$4.48$5.35$0.87
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.00$0.96$4.70$4.61$0.09
2018Summary only. Only limited summary data is available for this year.$0.96$0.09$0.87$3.79$4.17$0.39
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$0.16$1.26$3.88$3.89$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.49$0.23$1.26$3.94$3.53$0.41
2015Detailed filing. Detailed filing data is available for this year.$1.17$0.32$0.86$3.83$3.63$0.20
2014Detailed filing. Detailed filing data is available for this year.$1.08$0.42$0.66$3.23$3.32$0.09
2013Summary only. Only limited summary data is available for this year.$0.78$0.03$0.75$2.38$2.08$0.30
2012Summary only. Only limited summary data is available for this year.$0.64$0.18$1.72$1.84$0.12
2009Summary only. Only limited summary data is available for this year.$0.46$0.04$3.27$2.99$0.27