Civic Intelligence

Youth Haven Inc.

990 • Fiscal year 2015 • EIN 23-7065187

Jul 01, 2014 to Jun 30, 2015 • Filed on May 13, 2016

5867 Whitaker RdNaples, FL 34112

(239) 774-2904

Siviq Scores

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

Liabilities / Assets

20th percentile

0.03x

Higher debt load relative to assets than 20% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

18th percentile

0.06x

Higher debt load relative to revenue than 18% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

84th percentile

29%

Higher net margin than 84% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

34th percentile

$131,799

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

75th percentile

9.6%

Faster asset growth than 75% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

90th percentile

49%

Faster revenue growth than 90% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Up

$10,097,637

Up $888,384 (+9.6%) from 2014

Net Assets

Up

$9,819,679

Up $913,094 (+10%) from 2014

Liabilities

Down

$277,958

Down $24,710 (-8.2%) from 2014

Revenue

Up

$4,684,875

Up $1,531,556 (+49%) from 2014

Expenses

Up

$3,319,493

Up $869,205 (+35%) from 2014

Net Income

Up

$1,365,382

Up $662,351 (+94%) from 2014

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2012: $4,359,329Liabilities 2012: $106,906Net Assets 2012: $4,252,4232012Assets 2013: $7,381,965Liabilities 2013: $168,422Net Assets 2013: $7,213,5432013Assets 2014: $9,209,253Liabilities 2014: $302,668Net Assets 2014: $8,906,5852014Assets 2015: $10,097,637Liabilities 2015: $277,958Net Assets 2015: $9,819,6792015Assets 2017: $11,252,537Liabilities 2017: $396,378Net Assets 2017: $10,856,1592017Assets 2018: $11,812,384Liabilities 2018: $542,352Net Assets 2018: $11,270,0322018Assets 2020: $10,466,350Liabilities 2020: $729,827Net Assets 2020: $9,736,5232020Assets 2021: $12,129,696Liabilities 2021: $734,698Net Assets 2021: $11,394,9982021Assets 2022: $13,937,536Liabilities 2022: $502,758Net Assets 2022: $13,434,7782022Assets 2024: $20,686,165Liabilities 2024: $3,033,857Net Assets 2024: $17,652,3082024

Highlighted filing

2015

Assets$10,097,637
Liabilities$277,958
Net Assets$9,819,679

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2012: $2,591,4962012Expenses 2013: $2,358,1002013Revenue 2014: $3,153,319Expenses 2014: $2,450,288Net Income 2014: $703,0312014Revenue 2015: $4,684,875Expenses 2015: $3,319,493Net Income 2015: $1,365,3822015Revenue 2017: $4,353,826Expenses 2017: $3,685,981Net Income 2017: $667,8452017Revenue 2018: $4,629,695Expenses 2018: $4,446,412Net Income 2018: $183,2832018Revenue 2020: $3,846,566Expenses 2020: $4,552,017Net Income 2020: -$705,4512020Revenue 2021: $4,095,563Expenses 2021: $3,745,432Net Income 2021: $350,1312021Revenue 2022: $7,852,399Expenses 2022: $4,696,912Net Income 2022: $3,155,4872022Revenue 2024: $8,641,984Expenses 2024: $6,441,486Net Income 2024: $2,200,4982024

Highlighted filing

2015

Revenue$4,684,875
Expenses$3,319,493
Net Income$1,365,382
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 13, 2016
Return Version
2014v6.0
Gross Receipts
$12,205,275
Mission and Program Overview

Mission

To protect and empower children and strengthen families in southwest florida through comprehensive care and community collaboration

Protect and empower children and strengthen families in southwest florida through comprehensive care and community collaboration.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,436,757$3,597,972▲ $161,215
Land, Buildings, and Equipment, Net$1,331,276$1,620,337▲ $289,061
Accounts Receivable$337,544$1,010,315▲ $672,771
Savings and Temporary Cash Investments$593,377$415,760▼ $177,617
Pledges and Grants Receivable$126,257$142,217▲ $15,960
Prepaid Expenses and Deferred Charges$45,429$111,732▲ $66,303
Cash and Non-Interest-Bearing Accounts$37,554$82,054▲ $44,500
Total Assets$9,209,253$10,097,637▲ $888,384
Other Assets Total$3,301,059$3,117,250▼ $183,809
Liabilities
Accounts Payable and Accrued Expenses$302,668$277,958▼ $24,710
Total Liabilities$302,668$277,958▼ $24,710
Net Assets / Fund Balance
Unrestricted Net Assets$5,224,877$5,603,937▲ $379,060
Temporarily Rstr Net Assets$3,446,622$3,985,323▲ $538,701
Permanently Rstr Net Assets$235,086$230,419▼ $4,667
Total Net Assets Fund Balance$8,906,585$9,819,679▲ $913,094
Total Liabilities and Net Assets / Fund Balance$9,209,253$10,097,637▲ $888,384

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$644,320$1,357,188$2,001,508
Equipment$209,352$264,247$473,599
Other Land Buildings$290,410-$290,410
Leasehold Improvements$288,896-$288,896
Land$187,359-$187,359
Other Assets Org$3,113,453--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$235,086-▼ $4,667-$230,419
2013$229,615-▲ $5,471-$235,086
2012$217,749-▲ $11,866-$229,615
2011$82,279-▲ $135,470-$217,749
2010$82,279---$82,279
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stephanie Jinx LiggettExecutive DirectorFT$124,339$7,460$131,799
Joyce E ZirkleDirector of FinanceFT$87,280$8,325$95,605

Board Members and Trustees

NameTitle
Jay CookPast President
James JesseePresident
BRENDA O'CONNORVice President
Briana McdougallTrustee
Erin BrahmsTrustee
Jill MillerTrustee
Mayela RosalesTrustee
Scott KoenigTrustee
Stephanie SpellTrustee
William GoldmanTrustee
Bradford K MarshallSecretary
John ClarkTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Surety ConstructionConstruction/renovations6640 WILLOW PARK DRIVE SUITE B, Naples, FL 34109$375,397
Revenue and Support

Revenue Composition

Contributions and Grants
$3,922,396
Program Service Revenue
$259,509
Investment Income
$540,931
Other Revenue
$-37,961
All Other Contributions
$2,342,080
Change in Net Assets
$1,365,382

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,267,585
Revenue Not Reported on Financial Statements
$417,290
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$402,333
Total Revenue per Audited Statements
$4,267,585
Total Revenue per Form 990
$4,684,875
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,320,338
Other Expenses$999,155
Total Fundraising Expense$201,939
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$1,663,567$168,725$71,348$1,903,640
Current Officers, Directors, Trustees, and Key Employees$138,436$46,057$42,839$227,332
Payroll Taxes$126,689$41,248$10,679$178,616
Depreciation Depletion$110,733$13,027$6,514$130,274
All Other Expenses$43,286$17,483$35,737$96,506
Office Expenses$57,644$14,152$9,332$81,128
Insurance$72,218$6,079$2,287$80,584
Fees for Services Other$37,423$20,247$6,991$64,661
Occupancy$47,623$4,276$2,501$54,400
Other Expenses$23,856$9,268$2,539$35,663
Fees for Service Investment Mgmnt Fees-$14,957-$14,957
Advertising$6,997-$4,600$11,597
Pension Plan Contributions$6,717$1,752$2,281$10,750
Total Functional Expenses$2,739,506$378,048$201,939$3,319,493

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,319,493
Expenses per Audited Statements$3,304,536
Total Expenses per Audited Statements$3,304,536
Expenses Not Reported on Financial Statements$14,957
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$125,075
Fundraising Gross Income$84,547
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$179,612$17,625$8,416$9,209
Annual Luncheon$312,547$15,750$21,244$-5,494
Total Events$543,331$84,547$125,075$-40,528
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
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1

The executive committee is comprised of board officers and a member at large. The committee has the complete authority of the board of directors between board meetings and all decisions of the committee are ratified by the board at the next general meeting.

Form 990, Part VI, Section B, Line 11

The form 990 is reviewed by the finance director, executive director and board treasurer and finally by the executive committee who has been granted such authority by the board, prior to electronic filing.

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

The conflict of interest policy requires covered members of the policy to disclose conflicts of interest annually and if any conflicts of interest arise during meetings, those members are not permitted to vote on the issue at hand.

Form 990, Part VI, Section B, Line 15

The compensation process for top official compensation set based on non-profit compensation studies/surveys based on organizations of comparable staff and budget size along with non-profit compensation studies for geographic area; executive committee also reviews and approves executive director compensation based on information form local attorneys, recruiters, and other professionals.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are made available upon request.

Filing and Contact Details

Filer

Filer Name
Youth Haven Inc
EIN
23-7065187
Phone
2397742904
Address
5867 WHITAKER RD, NAPLES, FL 34112

Signing Officer

Name
Stephanie Jinx Liggett
Title
Executive Director
Phone
2397742904
Signed
2016-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephanie Jinx Liggett
Formed
1969
Legal Domicile
Fl
Voting Board Members
12
Independent Board Members
10
Employees
61
Volunteers
200

Preparer

Firm
Cliftonlarsonallen Llp
Address
4099 TAMIAMI TRAIL N STE 300, NAPLES, FL 34103
Preparer
Amelia Cooper CPA
Phone
2392628686
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in value of split interest agreements and foundation receivable -49,955.

FORM 990, PART XII, LINE 2C:

The process of assuming responsibility for oversight of the audit of the organization's financial statements and selection of an independent accountant has not changed from the prior year.

Financial Statement Notes

PART II, LINE 9:

Part of the land account on the balance sheet and maintenance expenses on the income statement.

PART V, LINE 4:

The funds are meant to grow and yield investment returns to support future operating programs.

PART X, LINE 2:

The internal revenue service has determined the organization and the foundation are exempt from income taxes under the provisions of section 501(c)(3) of the internal revenue code. In addition, the organization and the foundation have been determined by the internal revenue service not to be private foundations within the meaning of section 509(a) of the code. Accordingly, no provision for income taxes has been made in these financial statements. The organization and the foundation follow the income tax standard regarding the recognition and measurement of uncertain tax positions. This guidance clarifies the accounting for uncertainty in income taxes recognized in an organization's financial statements. The organization and the foundation evaluated its tax positions and determined it has no uncertain tax positions as of june 30, 2015 and 2014. The organization and the foundation's income tax returns are subject to review and examination by federal and state authorities. The organization and the foundation are not aware of any activities that would jeopardize its tax-exempt status. The organization and the foundation are not aware of any activities that are subject to tax on unrelated business income or excise or other taxes.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Change in value of split interest ageements & foundation receivable 402,333.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR OF FINANCE
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IRS990/MissionDesc0PLEASE REFER TO SCHEDULE O FOR OUR MISSION.
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IRS990/ProgSrvcAccomActy3Grp/Desc0CHILDREN AND FAMILY COUNSELING CENTER: SERVICES IN THIS PROGRAM INCLUDE INDIVIDUAL, FAMILY, AND COUPLES COUNSELING; ANIMAL-ASSISTED THERAPY; AND PLAY THERAPY. PROFESSIONAL CLINICAL STAFF INCLUDE BEHAVIOR THERAPISTS, MASTERS LEVEL LICENSED CLINICIANS, AND A CONSULTING PSYCHIATRIST. ALL PROGRAM STAFF HAVE EXTENSIVE EXPERIENCE IN THE TREATMENT OF YOUNG CHILDREN. SERVICES ARE PROVIDED TO THE COMMUNITY ON AN OUTPATIENT BASIS AS WELL AS FOR CHILDREN RESIDING IN THE EMERGENCY SHELTER.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0TEEN HOMELESS PROGRAM: THE HOMELESS AND RUNAWAY YOUTH PROGRAM IS A GROUND-BREAKING, ONE-OF-A-KIND PROGRAM IN COLLIER COUNTY THAT ADDRESSES THE ISSUE OF THE COMMUNITY'S HOMELESS AND RUNAWAY TEENAGE POPULATION, IN A SAFE, COMPASSIONATE AND ACCEPTING ENVIRONMENT. THE PROGRAM PROVIDES TEEN HOUSING AND COMPREHENSIVE SUPPORTIVE SERVICES DESIGNED TO BREAK THE CYCLE OF HOMELESSNESS AND EFFECTIVELY ADDRESS THE NEEDS OF THESE ADOLESCENTS DURING A CRITICAL MOMENT IN THEIR LIVES. INCLUDES ON-CAMPUS HOUSING AND A DROP-IN CENTER.
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