Civic Intelligence

Youth First

990 • Fiscal year 2015 • EIN 20-0671259

Jul 01, 2014 to Jun 30, 2015 • Filed on Oct 30, 2015

PO Box 826Fairmont, MN 56031

(507) 238-9028

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.05x

Higher debt load relative to assets than 72% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

69th percentile

0.02x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

36th percentile

-1.9%

Higher net margin than 36% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

39th percentile

-3.2%

Faster asset growth than 39% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

82nd percentile

38%

Faster revenue growth than 82% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$106,041

Down $3,545 (-3.2%) from 2014

Net Assets

Down

$100,566

Down $5,102 (-4.8%) from 2014

Liabilities

Up

$5,475

Up $1,557 (+40%) from 2014

Revenue

Up

$263,404

Up $72,739 (+38%) from 2014

Expenses

Down

$268,506

Down $15,812 (-5.6%) from 2014

Net Income

Up

-$5,102

Up $88,551 (+95%) from 2014

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

2015

Assets$106,041
Liabilities$5,475
Net Assets$100,566

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

2015

Revenue$263,404
Expenses$268,506
Net Income-$5,102
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Oct 30, 2015
Return Version
2014v5.0
Gross Receipts
$263,404
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$84,067$76,079▼ $7,988
Cash and Non-Interest-Bearing Accounts$19,072$17,579▼ $1,493
Land, Buildings, and Equipment, Net$6,447$12,383▲ $5,936
Total Assets$109,586$106,041▼ $3,545
Liabilities
Accounts Payable and Accrued Expenses$3,918$5,475▲ $1,557
Total Liabilities$3,918$5,475▲ $1,557
Net Assets / Fund Balance
Unrestricted Net Assets$105,668$100,566▼ $5,102
Total Net Assets Fund Balance$105,668$100,566▼ $5,102
Total Liabilities and Net Assets / Fund Balance$109,586$106,041▼ $3,545

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$12,383$5,145$17,528
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$263,336
Program Service Revenue
$0
Investment Income
$68
Other Revenue
$0
All Other Contributions
$35,834
Change in Net Assets
$-5,102
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$192,220
Salaries, Compensation, and Employee Benefits$76,286
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$52,696--$52,696
All Other Expenses$21,227$44-$21,271
Travel$19,777--$19,777
Other Salaries and Wages$13,463--$13,463
Fees for Services Other$7,352--$7,352
Office Expenses$7,286--$7,286
Payroll Taxes$5,129--$5,129
Other Expenses$5,045--$5,045
Other Employee Benefits$4,998--$4,998
Insurance-$2,947-$2,947
Depreciation Depletion$1,564--$1,564
Fees for Services Accounting-$275-$275
Conferences and Meetings$170--$170
Fees for Services Legal-$120-$120
Advertising$35--$35
Total Functional Expenses$265,120$3,386$0$268,506
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

Filer Name
Youth First Inc
EIN
20-0671259
Address
PO BOX 826, FAIRMONT, MN 56031

Signing Officer

Name
Greg Brolsma
Title
President
Signed
2015-10-30

Organization Details

Principal Officer
Greg Brolsma
Formed
2004
Legal Domicile
Mn
Voting Board Members
13
Independent Board Members
13
Employees
3
Volunteers
100

Preparer

Firm
Ronald J Arens CPA
Address
1254 LAKE AVE - PO BOX 190, FAIRMONT, MN 56031-0190
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.

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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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IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt084067
IRS990/SavingsAndTempCashInvstGrp/EOYAmt076079
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0263336
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0189741
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0354406
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0308478
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01115961
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt068
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0924
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01248
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0662
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02902
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt068
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98170
IRS990ScheduleA/PublicSupportPY170Pct00.96990
IRS990ScheduleA/PublicSupportTotal170Amt01098338
IRS990ScheduleA/SubstantialContributorsTotAmt017623
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0263336
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0189741
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0308478
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01115961
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt012383
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05145
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt017528
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012383
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/TotalAssetsBOYAmt0109586
IRS990/TotalAssetsEOYAmt0106041
IRS990/TotalAssetsGrp/BOYAmt0109586
IRS990/TotalAssetsGrp/EOYAmt0106041
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IRS990/TotalContributionsAmt0263336
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03386
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0265120
IRS990/TotalFunctionalExpensesGrp/TotalAmt0268506
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03918
IRS990/TotalLiabilitiesEOYAmt05475
IRS990/TotalLiabilitiesGrp/BOYAmt03918
IRS990/TotalLiabilitiesGrp/EOYAmt05475
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0105668
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0100566
IRS990/TotalProgramServiceExpensesAmt0265120
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt068
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0263404
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0109586
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0106041
IRS990/TravelGrp/ProgramServicesAmt019777
IRS990/TravelGrp/TotalAmt019777
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0105668
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0100566
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 826
IRS990/USAddress/CityNm0FAIRMONT
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056031
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/PersonNm0GREG BROLSMA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-10-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0YOUTH FIRST INC
ReturnHeader/Filer/BusinessNameControlTxt0YOUT
ReturnHeader/Filer/EIN0200671259
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 826
ReturnHeader/Filer/USAddress/CityNm0FAIRMONT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056031
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411926649
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RONALD J ARENS CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01254 LAKE AVE - PO BOX 190
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FAIRMONT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0560310190
ReturnHeader/PreparerPersonGrp/PhoneNum05072389028
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEAN L JOHNSON
ReturnHeader/ReturnTs02015-11-05T09:58:29-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

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
Peer Organizations

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