Civic Intelligence

Youth First

990 • Fiscal year 2014 • EIN 20-0671259

Jul 01, 2013 to Jun 30, 2014 • Filed on Oct 15, 2014

PO Box 82656031

(507) 238-9028

Siviq Scores

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

Liabilities / Assets

69th percentile

0.04x

Higher debt load relative to assets than 69% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

68th percentile

0.02x

Higher debt load relative to revenue than 68% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

8th percentile

-49%

Higher net margin than 8% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

76th percentile

$4,004

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

9th percentile

-47%

Faster asset growth than 9% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$109,586

Down $96,772 (-47%) from 2013

Net Assets

Down

$105,668

Down $93,653 (-47%) from 2013

Liabilities

Down

$3,918

Down $3,119 (-44%) from 2013

Revenue

$190,665

No earlier filing loaded for comparison.

Expenses

Down

$284,318

Down $9,681 (-3.3%) from 2013

Net Income

-$93,653

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $148,377Liabilities 2012: $10,711Net Assets 2012: $137,6662012Assets 2013: $206,358Liabilities 2013: $7,037Net Assets 2013: $199,3212013Assets 2014: $109,586Liabilities 2014: $3,918Net Assets 2014: $105,6682014Assets 2015: $106,041Liabilities 2015: $5,475Net Assets 2015: $100,5662015Assets 2016: $56,661Liabilities 2016: $20,337Net Assets 2016: $36,3242016Assets 2017: $85,414Liabilities 2017: $30,381Net Assets 2017: $55,0332017Assets 2018: $66,736Liabilities 2018: $36,086Net Assets 2018: $30,6502018Assets 2019: $64,573Liabilities 2019: $39,036Net Assets 2019: $25,5372019Assets 2020: $149,448Liabilities 2020: $51,346Net Assets 2020: $98,1022020Assets 2021: $72,480Liabilities 2021: $38,108Net Assets 2021: $34,3722021Assets 2022: $57,180Liabilities 2022: $0Net Assets 2022: $57,1802022Assets 2023: $60,462Liabilities 2023: $0Net Assets 2023: $60,4622023Assets 2024: $71,989Liabilities 2024: $6,681Net Assets 2024: $65,3082024Assets 2025: $64,950Liabilities 2025: $2,369Net Assets 2025: $62,5812025

Highlighted filing

2014

Assets$109,586
Liabilities$3,918
Net Assets$105,668

Operations Trend

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

$400K$200K$0-$200KExpenses 2012: $187,3092012Expenses 2013: $293,9992013Revenue 2014: $190,665Expenses 2014: $284,318Net Income 2014: -$93,6532014Revenue 2015: $263,404Expenses 2015: $268,506Net Income 2015: -$5,1022015Revenue 2016: $274,047Expenses 2016: $338,869Net Income 2016: -$64,8222016Revenue 2017: $121,679Expenses 2017: $102,970Net Income 2017: $18,7092017Revenue 2018: $186,723Expenses 2018: $211,106Net Income 2018: -$24,3832018Revenue 2019: $153,174Expenses 2019: $158,287Net Income 2019: -$5,1132019Revenue 2020: $215,307Expenses 2020: $142,742Net Income 2020: $72,5652020Revenue 2021: $66,070Expenses 2021: $129,800Net Income 2021: -$63,7302021Revenue 2022: $148,234Expenses 2022: $125,426Net Income 2022: $22,8082022Revenue 2023: $12,781Expenses 2023: $9,499Net Income 2023: $3,2822023Revenue 2024: $7,445Expenses 2024: $2,599Net Income 2024: $4,8462024Revenue 2025: $39,630Expenses 2025: $44,195Net Income 2025: -$4,5652025

Highlighted filing

2014

Revenue$190,665
Expenses$284,318
Net Income-$93,653
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Oct 15, 2014
Return Version
2013v3.1
Gross Receipts
$190,665
Mission and Program Overview

Mission

To mobilize community resources to achieve the healthiest and most successful youth possible through positive youth development, effective prevention and intervention, from birth to young adulthood, in a nurturing environment with family and community support.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$180,236$84,067▼ $96,169
Cash and Non-Interest-Bearing Accounts$18,560$19,072▲ $512
Land, Buildings, and Equipment, Net$7,562$6,447▼ $1,115
Total Assets$206,358$109,586▼ $96,772
Liabilities
Accounts Payable and Accrued Expenses$7,037$3,918▼ $3,119
Total Liabilities$7,037$3,918▼ $3,119
Net Assets / Fund Balance
Unrestricted Net Assets$199,321$105,668▼ $93,653
Total Net Assets Fund Balance$199,321$105,668▼ $93,653
Total Liabilities and Net Assets / Fund Balance$206,358$109,586▼ $96,772

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,447$3,581$10,028
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dennis LockwoodVice PresidePT$4,004$4,004

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$189,741
Program Service Revenue
$0
Investment Income
$924
Other Revenue
$0
All Other Contributions
$114,201
Change in Net Assets
$-93,653
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$211,122
Salaries, Compensation, and Employee Benefits$73,196
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$59,814--$59,814
All Other Expenses$26,384$90-$26,474
Fees for Services Other$19,000--$19,000
Office Expenses$6,893--$6,893
Travel$6,802--$6,802
Other Employee Benefits$5,741--$5,741
Conferences and Meetings$5,505--$5,505
Payroll Taxes$5,050--$5,050
Other Expenses$4,825--$4,825
Insurance-$2,676-$2,676
Other Salaries and Wages$2,591--$2,591
Fees for Services Accounting-$1,980-$1,980
Depreciation Depletion$1,542--$1,542
Advertising$596--$596
Fees for Services Legal-$40-$40
Total Functional Expenses$279,532$4,786$0$284,318
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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, Page 6, Part VI, Line 11B

The form 990 is made available to the board for review at the next board meeting following the completion of the 990. Any questions concerning the 990 can be directed to the executive director, the treasurer, or the cpa preparing the document.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

EIN
20-0671259

Signing Officer

Name
Greg Brolsma
Title
President
Signed
2014-10-15

Organization Details

Principal Officer
Greg Brolsma
Formed
2004
Legal Domicile
Mn
Voting Board Members
13
Independent Board Members
13
Employees
3
Volunteers
53

Preparer

Preparer
Jean L Johnson
Phone
5072389028
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To mobilize community resources to achieve the healthiest and most successful youth possible through positive youth development, effective prevention and intervention, from birth to young adulthood, in a nurturing environment with family and community support.

Raw XML Appendix378 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/Form990PartVIISectionAGrp/TitleTxt10PRESIDENT
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IRS990/ProgSrvcAccomActy2Grp/Desc0ASSIST FAIRMONT AREA EARLY CHILDHOOD INITIATIVE WHICH INCLUDES A HOME VISITOR TO FAMILIES OF CHILDREN AGES ZERO TO 5, KINDERCAMP, AND EARLY LEARNING AND LITERACY PROMOTIONS.
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0354406
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0308478
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0852625
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0924
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01248
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0662
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02834
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0924
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96990
IRS990ScheduleA/PublicSupportTotal170Amt0829734
IRS990ScheduleA/SubstantialContributorsTotAmt022891
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0189741
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0354406
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0308478
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0852625
IRS990ScheduleA/TotalSupportAmt0855459
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt06447
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03581
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010028
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06447
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO MOBILIZE COMMUNITY RESOURCES TO ACHIEVE THE HEALTHIEST AND MOST SUCCESSFUL YOUTH POSSIBLE THROUGH POSITIVE YOUTH DEVELOPMENT, EFFECTIVE PREVENTION AND INTERVENTION, FROM BIRTH TO YOUNG ADULTHOOD, IN A NURTURING ENVIRONMENT WITH FAMILY AND COMMUNITY SUPPORT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS MADE AVAILABLE TO THE BOARD FOR REVIEW AT THE NEXT BOARD MEETING FOLLOWING THE COMPLETION OF THE 990. ANY QUESTIONS CONCERNING THE 990 CAN BE DIRECTED TO THE EXECUTIVE DIRECTOR, THE TREASURER, OR THE CPA PREPARING THE DOCUMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0206358
IRS990/TotalAssetsEOYAmt0109586
IRS990/TotalAssetsGrp/BOYAmt0206358
IRS990/TotalAssetsGrp/EOYAmt0109586
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0189741
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04786
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0279532
IRS990/TotalFunctionalExpensesGrp/TotalAmt0284318
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07037
IRS990/TotalLiabilitiesEOYAmt03918
IRS990/TotalLiabilitiesGrp/BOYAmt07037
IRS990/TotalLiabilitiesGrp/EOYAmt03918
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0199321
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0105668
IRS990/TotalProgramServiceExpensesAmt0279532
IRS990/TotalReportableCompFromOrgAmt04004
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0924
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0190665
IRS990/TotalVolunteersCnt053
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0206358
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0109586
IRS990/TravelGrp/ProgramServicesAmt06802
IRS990/TravelGrp/TotalAmt06802
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0199321
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0105668
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10PO BOX 826
IRS990/USAddress/City0FAIRMONT
IRS990/USAddress/State0MN
IRS990/USAddress/ZIPCode056031
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0GREG BROLSMA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine10YOUTH FIRST INC
ReturnHeader/Filer/BusinessNameControlTxt0YOUT
ReturnHeader/Filer/EIN0200671259
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 826
ReturnHeader/Filer/USAddress/City0FAIRMONT
ReturnHeader/Filer/USAddress/State0MN
ReturnHeader/Filer/USAddress/ZIPCode056031
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411926649
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10RONALD J ARENS CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101254 LAKE AVE - PO BOX 190
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0FAIRMONT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0560310190
ReturnHeader/PreparerPersonGrp/PhoneNum05072389028
ReturnHeader/PreparerPersonGrp/PreparationDt02014-10-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEAN L JOHNSON
ReturnHeader/ReturnTs02014-10-06T13:48:50-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.65$0.02$0.63$0.40$0.44$0.05
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.07$0.65$0.07$0.03$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.60$0.00$0.60$0.13$0.09$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$1.48$1.25$0.23
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.38$0.34$0.66$1.30$0.64
2020Detailed filing. Detailed filing data is available for this year.$1.49$0.51$0.98$2.15$1.43$0.73
2019Detailed filing. Detailed filing data is available for this year.$0.65$0.39$0.26$1.53$1.58$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.67$0.36$0.31$1.87$2.11$0.24
2017Detailed filing. Detailed filing data is available for this year.$0.85$0.30$0.55$1.22$1.03$0.19
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.20$0.36$2.74$3.39$0.65
2015Detailed filing. Detailed filing data is available for this year.$1.06$0.05$1.01$2.63$2.69$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.10$0.04$1.06$1.91$2.84$0.94
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$0.07$1.99$2.94
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.11$1.38$1.87