Civic Intelligence

Chantilly Youth Association Inc.

990 • Fiscal year 2017 • EIN 23-7189097

Oct 01, 2016 to Sep 30, 2017 • Filed on Feb 24, 2018

PO Box 220242Chantilly, VA 20153-0242

(240) 477-7097

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.35x

Higher debt load relative to assets than 73% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

75th percentile

0.40x

Higher debt load relative to revenue than 75% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

26th percentile

-5.9%

Higher net margin than 26% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

61st percentile

$83,777

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

12th percentile

-9.2%

Faster asset growth than 12% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

56th percentile

6.9%

Faster revenue growth than 56% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$3,856,384

Down $514,350 (-12%) from 2015

Net Assets

Down

$2,505,214

Down $456,326 (-15%) from 2015

Liabilities

Down

$1,351,170

Down $58,024 (-4.1%) from 2015

Revenue

Up

$3,379,469

Up $430,868 (+15%) from 2015

Expenses

Up

$3,580,442

Up $585,068 (+20%) from 2015

Net Income

Down

-$200,973

Down $154,200 (-330%) from 2015

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $2,583,810Liabilities 2010: $523,661Net Assets 2010: $2,060,1492010Assets 2011: $2,647,704Liabilities 2011: $270,814Net Assets 2011: $2,376,8902011Assets 2012: $2,730,723Liabilities 2012: $221,506Net Assets 2012: $2,509,2172012Assets 2013: $3,014,585Liabilities 2013: $156,712Net Assets 2013: $2,857,8732013Assets 2014: $3,400,345Liabilities 2014: $337,613Net Assets 2014: $3,062,7322014Assets 2015: $4,370,734Liabilities 2015: $1,409,194Net Assets 2015: $2,961,5402015Assets 2017: $3,856,384Liabilities 2017: $1,351,170Net Assets 2017: $2,505,2142017Assets 2019: $7,964,629Liabilities 2019: $6,279,824Net Assets 2019: $1,684,8052019Assets 2020: $7,421,108Liabilities 2020: $6,283,034Net Assets 2020: $1,138,0742020Assets 2022: $7,587,336Liabilities 2022: $5,350,006Net Assets 2022: $2,237,3302022

Highlighted filing

2017

Assets$3,856,384
Liabilities$1,351,170
Net Assets$2,505,214

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $1,826,5432010Expenses 2011: $1,892,4942011Expenses 2012: $2,228,8222012Expenses 2013: $2,178,4362013Revenue 2014: $2,701,611Expenses 2014: $2,520,944Net Income 2014: $180,6672014Revenue 2015: $2,948,601Expenses 2015: $2,995,374Net Income 2015: -$46,7732015Revenue 2017: $3,379,469Expenses 2017: $3,580,442Net Income 2017: -$200,9732017Revenue 2019: $3,558,100Expenses 2019: $3,976,516Net Income 2019: -$418,4162019Revenue 2020: $2,799,007Expenses 2020: $3,333,752Net Income 2020: -$534,7452020Revenue 2022: $3,143,688Expenses 2022: $2,572,329Net Income 2022: $571,3592022

Highlighted filing

2017

Revenue$3,379,469
Expenses$3,580,442
Net Income-$200,973
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Feb 24, 2018
Return Version
2016v3.0
Gross Receipts
$3,588,528
Mission and Program Overview

Mission

To implant firmly in the youth of the community by providing supervised athletic events, the ideals of good sportsmanship, honesty, loyalty, courage and respect so that they may become well adjusted, stronger and happier and will grow to be good clean, healthy and trustworthy citizens

To provide youth athletic programs promoting character development, good sportsmanship and exemplary behavior on all inclusive basis.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,614,798$1,800,355▲ $185,557
Land, Buildings, and Equipment, Net$1,078,627$898,872▼ $179,755
Savings and Temporary Cash Investments$1,184,629$870,806▼ $313,823
Prepaid Expenses and Deferred Charges$106,262$107,364▲ $1,102
Pledges and Grants Receivable$94,365$94,365→ $0
Cash and Non-Interest-Bearing Accounts$147,549$63,642▼ $83,907
Accounts Receivable$20,735$20,980▲ $245
Total Assets$4,246,965$3,856,384▼ $390,581
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,016,240$909,740▼ $106,500
Deferred Revenue$57,502$376,909▲ $319,407
Accounts Payable and Accrued Expenses$500,322$64,521▼ $435,801
Total Liabilities$1,574,064$1,351,170▼ $222,894
Net Assets / Fund Balance
Unrestricted Net Assets$2,570,660$2,403,226▼ $167,434
Temporarily Rstr Net Assets$102,241$101,988▼ $253
Total Net Assets Fund Balance$2,672,901$2,505,214▼ $167,687
Total Liabilities and Net Assets / Fund Balance$4,246,965$3,856,384▼ $390,581

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$896,194$1,146,436$2,042,630
Equipment$2,678$25,478$28,156
Other Securities$1,800,355--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mark AbbottExecutive DirectorFT$83,777$83,777
Ralph WillsPresidentPT$10,740$10,740

Board Members and Trustees

NameTitle
Rob FitzhughVice president
Hal StricklandMember at Large
Lee Coopermember at large
Mark SmithMember at Large
Rich SchwarzkopfMember at Large
Rick ShryockMember at Large
Rowena FurceMember at Large
Tung DaoMember at Large
Chris SabenSecretary
Blaine HegnerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$65,964
Program Service Revenue
$3,178,980
Investment Income
$38,961
Other Revenue
$95,564
All Other Contributions
$65,521
Change in Net Assets
$-200,973

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,326,729
Revenue Not Reported on Financial Statements
$52,740
Revenue Not Reported on Form 990
$550,111
Other Revenue Adjustments
$52,740
Total Revenue per Audited Statements
$3,876,840
Total Revenue per Form 990
$3,379,469
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,117,843
Salaries, Compensation, and Employee Benefits$1,462,599
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,046,507$186,252-$1,232,759
All Other Expenses$314,031$87,078-$401,109
Fees for Services Other$281,687--$281,687
Depreciation Depletion$179,755--$179,755
Payroll Taxes$86,237$22,600-$108,837
Other Expenses$102,000--$102,000
Current Officers, Directors, Trustees, and Key Employees-$88,000-$88,000
Insurance$54,262--$54,262
Information Technology-$36,822-$36,822
Other Employee Benefits-$33,003-$33,003
Interest-$32,768-$32,768
Office Expenses-$29,723-$29,723
Fees for Services Accounting-$20,000-$20,000
Advertising-$6,838-$6,838
Fees for Services Legal-$1,758-$1,758
Fees for Services Management-$501-$501
Total Functional Expenses$3,035,099$545,343$0$3,580,442

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,044,274
Expenses per Audited Statements$3,580,442
Total Expenses per Form 990$3,580,442
Expenses Not Reported on Form 990$463,832
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$145,972
Fundraising Direct Expenses$53,313
Gaming Gross Income$27,474
Gaming Direct Expenses$24,569
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Lax for a cause$21,194$21,194$17,068$4,126
Photo Fundraiser$9,046$9,046$794$8,252
Total Events$37,330$37,330$28,121$9,209
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
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
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, Part VI, Section A, line 6

One parent of each registered child (or a registered group of children living in the same household) is considered a member of the organization.

Form 990, Part VI, Section A, line 7A

Each member may have one vote to elect the Board of Directors. There shall be seven at large members of the Board of Directors. The Board is elected for staggered terms of two years at the annual meeting of the members of the Corporation. Additionally, four Officers of the Corporation (President, Vice-President, Secretary and Treasurer) are elected by the members at their annual meeting.

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

Reviewed by Treasurer, who reports to the Board for final approval.

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

CYA requires annually, all officers, directors and sport coordinators to acknowledge adherence to the policy and to disclose any possible conflicts.

Form 990, Part VI, Section C, line 19

The organization makes its documents available upon request.

Filing and Contact Details

Filer

Filer Name
Chantilly Youth Association
EIN
23-7189097
Phone
2404777097
Address
PO Box 220242, Chantilly, VA 20153-0242

Signing Officer

Name
Blaine Hegner
Title
Treasurer
Phone
7039700400
Signed
2018-02-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Blaine Hegner
Formed
1971
Legal Domicile
Va
Voting Board Members
11
Independent Board Members
10
Employees
40
Volunteers
2,000

Preparer

Firm
Burdette Smith & Bish LLC
Address
4035 Ridge Top Road Suite 550, Fairfax, VA 22030-7411
Preparer
Joseph M English III CPA
Phone
7035915200
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 24E

SPORTS EQUIPMENT: Program service expenses 97,105. Management and general expenses 0. Fundraising expenses 0. Total expenses 97,105. Field Maintenance: Program service expenses 91,914. Management and general expenses 0. Fundraising expenses 0. Total expenses 91,914. Bank and card service fees: Program service expenses 0. Management and general expenses 68,642. Fundraising expenses 0. Total expenses 68,642. COACHES TRAINING: Program service expenses 46,343. Management and general expenses 0. Fundraising expenses 0. Total expenses 46,343. MISC sports related expenses: Program service expenses 35,453. Management and general expenses 0. Fundraising expenses 0. Total expenses 35,453. AWARDS & TROPHIES: Program service expenses 18,992. Management and general expenses 0. Fundraising expenses 0. Total expenses 18,992. utilities: Program service expenses 0. Management and general expenses 18,436. Fundraising expenses 0. Total expenses 18,436. Coaches background checks: Program service expenses 12,681. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,681. CONCESSIONS: Program service expenses 11,543. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,543.

Form 990, Part XI, Line 2C

The organization has an audit committee responsible for the selection of the audit firm, oversight of the audit and review of the draft financial statements prior to the release of the audit report.

Financial Statement Notes

Part X, Line 2:

Management has evaluated the Association's tax positions and concluded that the Association had taken no uncertain tax positions that require adjustment to the financial statements. With few exceptions, federal and state information returns for years prior to 2013 are no longer subject to examination by tax authorities.

Part XI, Line 4B - Other Adjustments:

Field reimbursement-WOG 130,875. Fundraising expense reported as special events -77,882. Change in temporarily restricted net assets -253.

Part XII, Line 2D - Other Adjustments:

Fundraising expenses record as special event revenue 77,882. Field reimbursement-WOG -130,875.

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IRS990/Desc0THE YOUTH ASSOCIATION PROVIDES ATHLETIC PROGRAMS FOR over 12,000 BOYS AND GIRLS AGES 5 - 18 THAT PROMOTE CHARACTER DEVELOPMENT, SPORTSMANSHIP AND OTHER POSITIVE BEHAVIOR
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IRS990/MissionDesc0To implant firmly in the youth of the community, by providing supervised athletic events, the ideals of good sportsmanship, honesty, loyalty, courage, and respect, so that they may become well adjusted, stronger, and happier and will grow to be good, clean, healthy, and trustworthy citizens.
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