Civic Intelligence

Janus Youth Programs Inc.

990 • Fiscal year 2025 • EIN 23-7345990

Jul 01, 2024 to Jun 30, 2025

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

69th percentile

0.35x

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

2025 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

54th percentile

0.23x

Higher debt load relative to revenue than 54% of similar nonprofits.

2025 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

46th percentile

3.8%

Higher net margin than 46% of similar nonprofits.

2025 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

56th percentile

$194,415

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2025 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

66th percentile

8.7%

Faster asset growth than 66% of similar nonprofits.

2025 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

50th percentile

6.4%

Faster revenue growth than 50% of similar nonprofits.

2025 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets69th percentile

Assets

Up

$10,541,135

Up $840,957 (+8.7%) from 2024

Net Assets

Up

$6,868,740

Up $624,121 (+10.0%) from 2024

Liabilities

Up

$3,672,395

Up $216,836 (+6.3%) from 2024

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin46th percentile

Revenue

Up

$15,687,437

Up $939,729 (+6.4%) from 2024

Expenses

Up

$15,093,799

Up $814,851 (+5.7%) from 2024

Net Income

Up

$593,638

Up $124,878 (+27%) from 2024

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

2025

Assets$10,541,135
Liabilities$3,672,395
Net Assets$6,868,740
Open 2025 Filing

Operations Trend

Revenue Growth50th 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

2025

Revenue$15,687,437
Expenses$15,093,799
Net Income$593,638
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 25, 2026
Return Version
2024v5.5
Gross Receipts
$16,222,500
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, inc. Has been changing lives and building futures for children, youth, and families in oregon and washington since 1972. Innovative, community-based programs include homeless youth services including street outreach and emergency shelter; services for incarcerated youth; residential, transitional and independent living programs; a college scholarship program that helps youth who have been successful at janus attend college or complete a vocational training program and young parent and child development services.serving nearly 5,000 youth annually, sheltering nearly 200 youth nightly, working with 300 youth daily, and initiating thousands of street outreach contacts annually with homeless youth, janus continues to be one of the largest youth-serving agencies in the pacific northwest.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,770,991$3,373,530▲ $602,539
Land, Buildings, and Equipment, Net$3,045,505$2,968,377▼ $77,128
Pledges and Grants Receivable$1,482,028$1,573,664▲ $91,636
Cash and Non-Interest-Bearing Accounts$922,880$987,685▲ $64,805
Prepaid Expenses and Deferred Charges$295,697$304,330▲ $8,633
Total Assets$9,700,178$10,541,135▲ $840,957
Other Assets Total$1,183,077$1,333,549▲ $150,472
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,449,199$1,398,008▼ $51,191
Accounts Payable and Accrued Expenses$923,430$1,103,855▲ $180,425
Other Liabilities$924,652$1,053,011▲ $128,359
Deferred Revenue$158,278$117,521▼ $40,757
Total Liabilities$3,455,559$3,672,395▲ $216,836
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,400,001$5,855,713▲ $455,712
Net Assets With Donor Restrictions$844,618$1,013,027▲ $168,409
Total Net Assets Fund Balance$6,244,619$6,868,740▲ $624,121
Total Liabilities and Net Assets / Fund Balance$9,700,178$10,541,135▲ $840,957

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,215,525$2,259,535$4,475,060
Leasehold Improvements$134,645$615,728$750,373
Equipment$68,546$572,347$640,893
Land$498,198-$498,198
Other Land Buildings$51,463-$51,463
Other Assets Org$296,260--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$291,825-▲ $30,483-$311,260
2023$274,443-▲ $28,319-$291,825
2022$265,224-▲ $19,821-$274,443
2021$307,616-▼ $32,323-$265,224
2020$241,506-▲ $75,902-$307,616
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dennis L MorrowExecutive DirectorFT$182,023$12,392$194,415
Rosalie KarpAdvancement DirectorFT$123,823$9,818$133,641
Tiffany TuckerFiscal DirectorFT$117,380$9,733$127,113
Heather HamiltonControllerFT$103,022$9,454$112,476
Colin SkinnerHr DirectorFT$102,806$8,844$111,650
Dennis LundbergProgram DirectorFT$101,341$9,277$110,618

Board Members and Trustees

NameTitle
Todd AllaisBoard President
Sue CampoPast President
James McgheeBoard Vice-president
Chris WolfeBoard Director
Cylia AmendolaraBoard Director
Doak KimballBoard Director
Ian BurnsBoard Director
Jeany ParkBoard Director
Jeff FitzpatrickBoard Director
Jennifer NewBoard Director
Melissa BauerBoard Director
Peter Beyer Mba CPABoard Director
Richard HighBoard Director
Robert FieldBoard Director
Robert ShevelandBoard Director
Ruchi PrakashBoard Director
Sean JessupBoard Director
Stephen MccammonBoard Director
Thomas Fink Clu ChfcBoard Director
Victoria Bejarano MuirheadBoard Director
Mary SeabrightBoard Secretary
Hirdesh LalBoard Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Kennedy RestorationRepairs And Restoration13909 NE AIRPORT WAY, Portland, OR 97230$200,759
Fastech Solutions LLCIt ServicesPO BOX 1011, La Center, WA 98629$106,652
Revenue and Support

Revenue Composition

Contributions and Grants
$14,701,295
Program Service Revenue
$437,220
Investment Income
$576,270
Other Revenue
$-27,348
All Other Contributions
$727,686
Change in Net Assets
$593,638

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 Inventory154$54,841Fair Market Value
Clothing and Household Goods-$54,540Goodwill Guidelines
Other Non Cash Contri Table58$17,575Fair Market Value
Total Noncash Contributions212$126,956-

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,687,437
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$69,437
Total Revenue per Audited Statements
$15,756,874
Total Revenue per Form 990
$15,687,437
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,025,757
Other Expenses$2,687,386
Grants and Similar Amounts Paid$2,380,656
Total Fundraising Expense$236,931
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,969,530$616,685$178,692$7,764,907
Grants to Domestic Individuals$2,380,656--$2,380,656
Occupancy$776,049$105,477$10,670$892,196
Other Employee Benefits$711,783$81,638$17,944$811,365
Payroll Taxes$633,308$88,254$16,151$737,713
Current Officers, Directors, Trustees, and Key Employees-$589,339-$589,339
Information Technology$92,613$111,886$2,218$206,717
Fees for Services Other$118,130$81,855$18$200,003
Office Expenses$137,928$51,857$4,042$193,827
Depreciation Depletion$159,369$29,660-$189,029
Other Expenses$93,052$85,357$2,498$180,907
Pension Plan Contributions$110,458$9,180$2,795$122,433
Travel$115,599$2,577$192$118,368
Insurance$75,552$17,209$1,301$94,062
Interest$55,250$16,872-$72,122
Fees for Services Accounting-$65,405-$65,405
Fees for Services Legal$3,325$6,760-$10,085
Conferences and Meetings$2,192--$2,192
Total Functional Expenses$12,889,031$1,967,837$236,931$15,093,799

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$15,132,753
Expenses per Audited Statements$15,093,799
Total Expenses per Form 990$15,093,799
Expenses Not Reported on Form 990$38,954
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$49,601
Fundraising Gross Income$13,054
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner in the Vines$158,848$13,054$2,727$10,327
Total Events$158,848$13,054$49,601$-36,547
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$1,053,011
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
No
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 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
Carmen Rubio
Title
Executive Director
Phone
5032336090
Signed
2026-03-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carmen Rubio
Formed
1972
Legal Domicile
Or
Voting Board Members
22
Independent Board Members
22
Employees
221
Volunteers
375

Preparer

Firm
Gary Mcgee & Co Llp
Address
222 SW COLUMBIA ST STE 200, PORTLAND, OR 97201
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 30,483.”

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 30,483.”

Raw XML AppendixShowing 400 of 767 raw XML fields

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IRS990/ActivityOrMissionDesc0JANUS YOUTH PROGRAMS, INC. HAS BEEN CHANGING LIVES AND BUILDING FUTURES FOR CHILDREN, YOUTH, AND FAMILIES IN OREGON AND WASHINGTON SINCE 1972. INNOVATIVE, COMMUNITY-BASED PROGRAMS INCLUDE HOMELESS YOUTH SERVICES INCLUDING STREET OUTREACH AND EMERGENCY SHELTER; SERVICES FOR INCARCERATED YOUTH; RESIDENTIAL, TRANSITIONAL AND INDEPENDENT LIVING PROGRAMS; A COLLEGE SCHOLARSHIP PROGRAM THAT HELPS YOUTH WHO HAVE BEEN SUCCESSFUL AT JANUS ATTEND COLLEGE OR COMPLETE A VOCATIONAL TRAINING PROGRAM AND YOUNG PARENT AND CHILD DEVELOPMENT SERVICES.SERVING NEARLY 5,000 YOUTH ANNUALLY, SHELTERING NEARLY 200 YOUTH NIGHTLY, WORKING WITH 300 YOUTH DAILY, AND INITIATING THOUSANDS OF STREET OUTREACH CONTACTS ANNUALLY WITH HOMELESS YOUTH, JANUS CONTINUES TO BE ONE OF THE LARGEST YOUTH-SERVING AGENCIES IN THE PACIFIC NORTHWEST.
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IRS990/Form990PartVIISectionAGrp/PersonNm14DOAK KIMBALL
IRS990/Form990PartVIISectionAGrp/PersonNm15STEPHEN MCCAMMON
IRS990/Form990PartVIISectionAGrp/PersonNm16VICTORIA BEJARANO MUIRHEAD
IRS990/Form990PartVIISectionAGrp/PersonNm17JENNIFER NEW
IRS990/Form990PartVIISectionAGrp/PersonNm18JEANY PARK
IRS990/Form990PartVIISectionAGrp/PersonNm19RUCHI PRAKASH
IRS990/Form990PartVIISectionAGrp/PersonNm20ROBERT SHEVELAND
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IRS990/Form990PartVIISectionAGrp/PersonNm22DENNIS L MORROW
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IRS990/Form990PartVIISectionAGrp/PersonNm25HEATHER HAMILTON
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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/TitleTxt21BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23FISCAL DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24ADVANCEMENT DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25CONTROLLER
IRS990/Form990PartVIISectionAGrp/TitleTxt26HR DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27PROGRAM DIRECTOR
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IRS990/FormerOfcrEmployeesListedInd00
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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
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IRS990/FundraisingDirectExpensesAmt049601
IRS990/FundraisingGrossIncomeAmt013054
IRS990/GainOrLossGrp/OtherAmt0514538
IRS990/GamingActivitiesInd00
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IRS990/GrantsToOrganizationsInd00
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IRS990/IndoorTanningServicesInd00
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IRS990/InfoInScheduleOPartVIInd0X
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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/FundraisingAmt12498
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Document Assets

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Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,541,135
Liabilities
$3,672,395
Net assets
$6,868,740
Revenue
$15,687,437
Expenses
$15,093,799
Net income
$593,638
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