Civic Intelligence

Janus Youth Programs Inc.

990 • Fiscal year 2023 • EIN 23-7345990

Jul 01, 2022 to Jun 30, 2023 • Filed on Nov 28, 2023

Organization ProfileWWW.JANUSYOUTH.ORG

View Organization Page

738 NE Davis StreetPortland, OR 97232

(503) 233-6090

Siviq Scores

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

Liabilities / Assets

68th percentile

0.38x

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

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

48th percentile

0.23x

Higher debt load relative to revenue than 48% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

43rd percentile

1.4%

Higher net margin than 43% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

48th percentile

$174,727

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

66th percentile

12%

Faster asset growth than 66% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

48th percentile

4.6%

Faster revenue growth than 48% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$9,326,467

Up $994,536 (+12%) from 2022

Net Assets

Up

$5,747,540

Up $237,931 (+4.3%) from 2022

Liabilities

Up

$3,578,927

Up $756,605 (+27%) from 2022

Revenue And Expenses
Liabilities / Revenue48th percentileNet Margin43rd percentile

Revenue

Up

$15,622,652

Up $688,276 (+4.6%) from 2022

Expenses

Up

$15,404,542

Up $1,264,715 (+8.9%) from 2022

Net Income

Down

$218,110

Down $576,439 (-73%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth66th percentile

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

$15M$10M$5.0M$0Assets 2010: $6,032,590Liabilities 2010: $2,680,127Net Assets 2010: $3,352,4632010Assets 2011: $6,221,655Liabilities 2011: $2,938,170Net Assets 2011: $3,283,4852011Assets 2020: $7,527,652Liabilities 2020: $3,065,678Net Assets 2020: $4,461,9742020Assets 2021: $7,526,712Liabilities 2021: $2,635,969Net Assets 2021: $4,890,7432021Assets 2022: $8,331,931Liabilities 2022: $2,822,322Net Assets 2022: $5,509,6092022Assets 2023: $9,326,467Liabilities 2023: $3,578,927Net Assets 2023: $5,747,5402023Assets 2024: $9,700,178Liabilities 2024: $3,455,559Net Assets 2024: $6,244,6192024Assets 2025: $10,541,135Liabilities 2025: $3,672,395Net Assets 2025: $6,868,7402025

Highlighted filing

2023

Assets$9,326,467
Liabilities$3,578,927
Net Assets$5,747,540
Open 2023 Filing

Operations Trend

Revenue Growth48th percentile

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

$20M$15M$10M$5.0M$0Expenses 2010: $9,349,2862010Expenses 2011: $10,241,4082011Revenue 2020: $14,449,956Expenses 2020: $13,622,866Net Income 2020: $827,0902020Revenue 2021: $14,140,024Expenses 2021: $13,787,157Net Income 2021: $352,8672021Revenue 2022: $14,934,376Expenses 2022: $14,139,827Net Income 2022: $794,5492022Revenue 2023: $15,622,652Expenses 2023: $15,404,542Net Income 2023: $218,1102023Revenue 2024: $14,747,708Expenses 2024: $14,278,948Net Income 2024: $468,7602024Revenue 2025: $15,687,437Expenses 2025: $15,093,799Net Income 2025: $593,6382025

Highlighted filing

2023

Revenue$15,622,652
Expenses$15,404,542
Net Income$218,110
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 28, 2023
Return Version
2022v5.0
Gross Receipts
$15,843,107
Mission and Program Overview

Mission

Janus youth programs is a leader in creating innovative, community-based services which enhance the quality of life for children, youth, and families. We work in partnership with others to create a safe and healthy community.

Janus youth programs has been changing lives and building futures for children, youth, and families in oregon and washington since 1972. Innovative, community-based programs include the northwest's largest array of runaway and homeless youth services; help for youth who have been sex trafficked; services for teen parents and their children; residential programs; a college scholarship program that helps youth who have been successful at janus attend college or complete a vocational training program; and community food programs in affordable housing communities. Serving over 6,000 individuals annually, sheltering nearly 200 youth nightly, working with 400 youth daily, initiating thousands of street outreach contacts annually with runaway and homeless youth, janus is one of the largest youth-serving agencies in the northwest.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,701,558$3,055,368▲ $1,353,810
Land, Buildings, and Equipment, Net$3,187,925$2,949,826▼ $238,099
Savings and Temporary Cash Investments$311,242$1,256,757▲ $945,515
Cash and Non-Interest-Bearing Accounts$2,724,399$590,845▼ $2,133,554
Prepaid Expenses and Deferred Charges$156,583$293,490▲ $136,907
Total Assets$8,331,931$9,326,467▲ $994,536
Other Assets Total$250,224$1,180,181▲ $929,957
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,543,609$1,497,496▼ $46,113
Accounts Payable and Accrued Expenses$938,231$977,714▲ $39,483
Other Liabilities$0$937,981▲ $937,981
Deferred Revenue$340,482$165,736▼ $174,746
Total Liabilities$2,822,322$3,578,927▲ $756,605
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,404,925$4,946,332▲ $541,407
Net Assets With Donor Restrictions$1,104,684$801,208▼ $303,476
Total Net Assets Fund Balance$5,509,609$5,747,540▲ $237,931
Total Liabilities and Net Assets / Fund Balance$8,331,931$9,326,467▲ $994,536

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,249,094$2,455,706$4,704,800
Leasehold Improvements$980$627,955$628,935
Equipment$111,554$502,833$614,387
Land$588,198-$588,198
Other Assets Org$259,443--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$265,224-▲ $19,821-$274,443
2021$307,616-▼ $32,323-$265,224
2020$241,506-▲ $75,902-$307,616
2019$242,845-▼ $1,339-$241,506
2018$65,699$175,000▲ $2,146-$242,845
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dennis L MorrowExecutive DirectorFT$162,770$11,957$174,727
Trina StrandProgram DirectorFT$124,171$10,422$134,593
Rosalie KarpAdvancement DirectorFT$117,257$10,405$127,662
Dennis LundbergProgram DirectorFT$103,060$10,200$113,260
Tiffany TuckerFiscal DirectorFT$94,854$9,975$104,829

Board Members and Trustees

NameTitle
Sue CampoBoard President
Peter Beyer Mba CPAPast President
Todd AllaisBoard Vice-president
Amy Joseph PedersenBoard Director
Chris WolfeBoard Director
David R JarmanBoard Director
Doak KimballBoard Director
Donna WitkowskiBoard Director
James McgheeBoard Director
Jeany ParkBoard Director
Kitty MillerBoard Director
Melissa BauerBoard Director
Richard HighBoard Director
Robert FieldBoard Director
Robert ShevelandBoard Director
Ruchi PrakashBoard Director
Stephen MccammonBoard Director
Thomas Fink Clu ChfcBoard Director
Victoria Bejarano MuirheadBoard Director
Mary SeabrightBoard Secretary
Hirdesh LalBoard Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Fastech Solutions LLCIt ServicesPO BOX 1011, La Center, WA 98629$116,962
Revenue and Support

Revenue Composition

Contributions and Grants
$14,723,315
Program Service Revenue
$295,001
Investment Income
$622,177
Other Revenue
$-17,841
All Other Contributions
$673,876
Change in Net Assets
$218,110

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory211$40,544Fair Market Value
Clothing and Household Goods-$36,047Goodwill Guidelines
Other Non Cash Contri Table1$400Fair Market Value
Total Noncash Contributions212$76,991-

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,622,652
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$38,934
Total Revenue per Audited Statements
$15,661,586
Total Revenue per Form 990
$15,622,652
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$9,359,160
Grants and Similar Amounts Paid$3,413,226
Other Expenses$2,632,156
Total Fundraising Expense$208,213
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,745,519$594,224$148,884$7,488,627
Grants to Domestic Individuals$3,413,226--$3,413,226
Other Employee Benefits$657,265$78,550$14,893$750,708
Occupancy$600,936$135,503$9,461$745,900
Payroll Taxes$569,617$78,931$13,056$661,604
Current Officers, Directors, Trustees, and Key Employees-$331,977-$331,977
Other Expenses$88,723$154,400$2,822$245,945
Office Expenses$146,882$61,915$11,756$220,553
Fees for Services Other$116,230$94,658-$210,888
Information Technology$106,901$95,642$2,992$205,535
Depreciation Depletion$138,614$23,869-$162,483
Pension Plan Contributions$113,820$9,800$2,624$126,244
Travel$95,634$4,657-$100,291
Interest$77,198$156-$77,354
Insurance$49,726$23,084-$72,810
Fees for Services Accounting-$64,513-$64,513
Fees for Services Legal$21,763$3,550-$25,313
Conferences and Meetings$3,239--$3,239
Total Functional Expenses$13,431,149$1,765,180$208,213$15,404,542

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$15,423,655
Expenses per Audited Statements$15,404,542
Total Expenses per Form 990$15,404,542
Expenses Not Reported on Form 990$19,113
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$39,984
Fundraising Gross Income$10,764
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner in the Vines$113,236$10,764$5,837$4,927
Total Events$113,236$10,764$39,984$-29,220
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities - Operating Leases$937,981
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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 4

“During the fiscal year of 2023 janus youth programs' board of directors approved revisions to the articles of incorporation and bylaws. The updates included more modern language and formatting as well as updates to the board committee rules, voting requirements and term limits.”

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

“The form 990 is prepared by an independent cpa, and reviewed by the executive director and fiscal director. A copy is provided to the finance committee prior to its filing with the irs.”

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

“Upon acceptance to the board, members are given a conflict of interest policy, and required to disclose any potential conflicts. The policy is discussed periodically. Potential conflicts are then monitored, and when voting actions occur in board meetings, any person known to have a conflict of interest is excused from the meeting until the discussion and vote is completed. Such excusals are documented in the minutes.”

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

“The executive committee of the board of directors determines the executive director's compensation after conducting formal performance reviews and surveying compensation levels for executive directors and officers of other 501(c)(3) organizations in the state of oregon.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Janus Youth Programs Inc
EIN
23-7345990
Phone
5032336090
Address
738 NE DAVIS STREET, PORTLAND, OR 97232

Signing Officer

Name
Dennis Morrow
Title
Executive Director
Phone
5032336090
Signed
2023-11-28

Organization Details

Principal Officer
Dennis Morrow
Formed
1972
Legal Domicile
Or
Voting Board Members
20
Independent Board Members
20
Employees
280
Volunteers
400

Preparer

Firm
Gary Mcgee & Co Llp
Address
1000 SW BROADWAY SUITE 1200, PORTLAND, OR 97205
Preparer
Yee Lee Mcgee
Phone
5032222515
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in value in beneficial interest in assets held at ocf 19,821.”

Financial Statement Notes

PART V, LINE 4:

“The earnings generated by the donor restricted endowment fund are restricted to the insight teen parent program. The earnings generated by the board designated endowment fund are restricted to scholarship awards.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Change in value in beneficial interest in assets held at ocf 19,821.”

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IRS990/ActivityOrMissionDesc0JANUS YOUTH PROGRAMS HAS BEEN CHANGING LIVES AND BUILDING FUTURES FOR CHILDREN, YOUTH, AND FAMILIES IN OREGON AND WASHINGTON SINCE 1972. INNOVATIVE, COMMUNITY-BASED PROGRAMS INCLUDE THE NORTHWEST'S LARGEST ARRAY OF RUNAWAY AND HOMELESS YOUTH SERVICES; HELP FOR YOUTH WHO HAVE BEEN SEX TRAFFICKED; SERVICES FOR TEEN PARENTS AND THEIR CHILDREN; RESIDENTIAL PROGRAMS; A COLLEGE SCHOLARSHIP PROGRAM THAT HELPS YOUTH WHO HAVE BEEN SUCCESSFUL AT JANUS ATTEND COLLEGE OR COMPLETE A VOCATIONAL TRAINING PROGRAM; AND COMMUNITY FOOD PROGRAMS IN AFFORDABLE HOUSING COMMUNITIES. SERVING OVER 6,000 INDIVIDUALS ANNUALLY, SHELTERING NEARLY 200 YOUTH NIGHTLY, WORKING WITH 400 YOUTH DAILY, INITIATING THOUSANDS OF STREET OUTREACH CONTACTS ANNUALLY WITH RUNAWAY AND HOMELESS YOUTH, JANUS IS ONE OF THE LARGEST YOUTH-SERVING AGENCIES IN THE NORTHWEST.
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IRS990/Form990PartVIISectionAGrp/PersonNm4MELISSA BAUER
IRS990/Form990PartVIISectionAGrp/PersonNm5PETER BEYER MBA CPA
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IRS990/Form990PartVIISectionAGrp/PersonNm7THOMAS FINK CLU CHFC
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IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22FISCAL DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23PROGRAM DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24ADVANCEMENT DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25PROGRAM DIRECTOR
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IRS990/FundraisingActivitiesInd01
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IRS990/FundraisingDirectExpensesAmt039984
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IRS990/InsuranceGrp/ManagementAndGeneralAmt023084
IRS990/InsuranceGrp/ProgramServicesAmt049726
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IRS990/InterestGrp/ManagementAndGeneralAmt0156
IRS990/InterestGrp/ProgramServicesAmt077198
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IRS990/MembersOrStockholdersInd00
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0JANUS YOUTH PROGRAMS IS A LEADER IN CREATING INNOVATIVE, COMMUNITY-BASED SERVICES WHICH ENHANCE THE QUALITY OF LIFE FOR CHILDREN, YOUTH, AND FAMILIES. WE WORK IN PARTNERSHIP WITH OTHERS TO CREATE A SAFE AND HEALTHY COMMUNITY.
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IRS990/OtherExpensesGrp/FundraisingAmt12822
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1154400
IRS990/OtherExpensesGrp/ProgramServicesAmt0485856
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt06745519
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IRS990/PayrollTaxesGrp/ProgramServicesAmt0569617

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,326,467
Liabilities
$3,578,927
Net assets
$5,747,540
Revenue
$15,622,652
Expenses
$15,404,542
Net income
$218,110
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$10.5$3.67$6.87$15.7$15.1$0.59
2024Detailed filing. Detailed filing data is available for this year.$9.70$3.46$6.24$14.7$14.3$0.47
2023Detailed filing. Detailed filing data is available for this year.$9.33$3.58$5.75$15.6$15.4$0.22
2022Detailed filing. Detailed filing data is available for this year.$8.33$2.82$5.51$14.9$14.1$0.79
2021Detailed filing. Detailed filing data is available for this year.$7.53$2.64$4.89$14.1$13.8$0.35
2020Detailed filing. Detailed filing data is available for this year.$7.53$3.07$4.46$14.4$13.6$0.83
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.22$2.94$3.28$10.2
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.03$2.68$3.35$9.35