Civic Intelligence

Crosswinds Youth Services Inc.

990 • Fiscal year 2016 • EIN 23-7376943

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 02, 2017

1407 Dixon BlvdCocoa, FL 32922

(321) 452-0800

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.22x

Higher debt load relative to assets than 63% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

70th percentile

0.32x

Higher debt load relative to revenue than 70% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

67th percentile

8.9%

Higher net margin than 67% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

83rd percentile

$145,238

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

66th percentile

6.8%

Faster asset growth than 66% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

73rd percentile

16%

Faster revenue growth than 73% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$4,979,994

Up $317,495 (+6.8%) from 2015

Net Assets

Up

$3,894,264

Up $303,642 (+8.5%) from 2015

Liabilities

Up

$1,085,730

Up $13,853 (+1.3%) from 2015

Revenue

Up

$3,360,453

Up $458,739 (+16%) from 2015

Expenses

Up

$3,062,419

Up $74,256 (+2.5%) from 2015

Net Income

Up

$298,034

Up $384,483 (+445%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2014: $4,947,348Liabilities 2014: $1,271,984Net Assets 2014: $3,675,3642014Assets 2015: $4,662,499Liabilities 2015: $1,071,877Net Assets 2015: $3,590,6222015Assets 2016: $4,979,994Liabilities 2016: $1,085,730Net Assets 2016: $3,894,2642016Assets 2017: $4,896,809Liabilities 2017: $1,047,334Net Assets 2017: $3,849,4752017Assets 2018: $4,791,336Liabilities 2018: $1,034,549Net Assets 2018: $3,756,7872018Assets 2019: $4,728,945Liabilities 2019: $993,899Net Assets 2019: $3,735,0462019Assets 2020: $4,849,812Liabilities 2020: $1,301,526Net Assets 2020: $3,548,2862020Assets 2021: $4,590,304Liabilities 2021: $977,599Net Assets 2021: $3,612,7052021Assets 2022: $4,052,038Liabilities 2022: $886,812Net Assets 2022: $3,165,2262022Assets 2023: $3,613,690Liabilities 2023: $1,030,129Net Assets 2023: $2,583,5612023Assets 2024: $4,184,388Liabilities 2024: $1,339,490Net Assets 2024: $2,844,8982024

Highlighted filing

2016

Assets$4,979,994
Liabilities$1,085,730
Net Assets$3,894,264

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2014: $2,971,801Expenses 2014: $3,212,698Net Income 2014: -$240,8972014Revenue 2015: $2,901,714Expenses 2015: $2,988,163Net Income 2015: -$86,4492015Revenue 2016: $3,360,453Expenses 2016: $3,062,419Net Income 2016: $298,0342016Revenue 2017: $2,957,547Expenses 2017: $3,016,776Net Income 2017: -$59,2292017Revenue 2018: $3,085,454Expenses 2018: $3,187,748Net Income 2018: -$102,2942018Revenue 2019: $3,264,822Expenses 2019: $3,289,462Net Income 2019: -$24,6402019Revenue 2020: $3,290,511Expenses 2020: $3,481,519Net Income 2020: -$191,0082020Revenue 2021: $3,452,138Expenses 2021: $3,442,585Net Income 2021: $9,5532021Revenue 2022: $2,909,073Expenses 2022: $3,297,087Net Income 2022: -$388,0142022Revenue 2023: $2,768,431Expenses 2023: $3,376,509Net Income 2023: -$608,0782023Revenue 2024: $3,417,395Expenses 2024: $3,156,058Net Income 2024: $261,3372024

Highlighted filing

2016

Revenue$3,360,453
Expenses$3,062,419
Net Income$298,034
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 2, 2017
Return Version
2015v3.0
Gross Receipts
$3,389,335
Mission and Program Overview

Mission

Crosswinds youth services creates opportunities for young people to succeed - embodies the organization's primary goal of helping young people reach their full potential. This mission is realized through programs designed to strengthen families, reduce barriers to success, and provide young people with support, safety, and opportunity.

Crosswinds youth services creates opportunities for young people to succeed - embodies the organization's primary goal of helping young people in crisis to reach their full potential. This mission is realized through programs designed to strengthen families, reduce barriers to success, and provide young people with support, safety, and opportunity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,083,307$4,068,758▼ $14,549
Pledges and Grants Receivable$267,114$380,472▲ $113,358
Savings and Temporary Cash Investments$96,086$295,181▲ $199,095
Investments in Publicly Traded Securities$124,593$131,875▲ $7,282
Cash and Non-Interest-Bearing Accounts$65,454$72,885▲ $7,431
Prepaid Expenses and Deferred Charges$13,306$18,184▲ $4,878
Total Assets$4,662,499$4,979,994▲ $317,495
Other Assets Total$12,639$12,639→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$985,975$954,372▼ $31,603
Accounts Payable and Accrued Expenses$85,902$131,358▲ $45,456
Total Liabilities$1,071,877$1,085,730▲ $13,853
Net Assets / Fund Balance
Unrestricted Net Assets$3,518,266$3,681,905▲ $163,639
Temporarily Rstr Net Assets-$134,781-
Permanently Rstr Net Assets$72,356$77,578▲ $5,222
Total Net Assets Fund Balance$3,590,622$3,894,264▲ $303,642
Total Liabilities and Net Assets / Fund Balance$4,662,499$4,979,994▲ $317,495

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,707,183$1,587,927$5,295,110
Equipment$42,846$406,118$448,964
Land$318,729-$318,729
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jan LokayPresident anFT$145,238$145,238

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$3,268,216
Program Service Revenue
$0
Investment Income
$4,317
Other Revenue
$87,920
All Other Contributions
$444,893
Change in Net Assets
$298,034

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 Amount
Other Non Cash Contri Table3$25,150
Total Noncash Contributions3$25,150

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,360,453
Revenue Not Reported on Form 990
$95,471
Total Revenue per Audited Statements
$3,455,924
Total Revenue per Form 990
$3,360,453
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,036,212
Other Expenses$1,026,207
Total Fundraising Expense$124,371
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,331,324$101,639$52,384$1,485,347
Other Employee Benefits$162,176$29,188$7,267$198,631
Depreciation Depletion$125,162$15,684$11,812$152,658
Current Officers, Directors, Trustees, and Key Employees-$137,976$7,262$145,238
Payroll Taxes$106,448$19,159$4,769$130,376
Occupancy$75,633$18,321$13,753$107,707
All Other Expenses$358,570$-295,121$15,579$79,028
Pension Plan Contributions$62,558$11,259$2,803$76,620
Insurance$53,213$6,264$3,558$63,035
Other Expenses$45,807$6,421$1,037$53,265
Travel$36,920$13,373$731$51,024
Interest-$49,764-$49,764
Office Expenses$28,394$16,905$761$46,060
Fees for Services Other$615$40,949$29$41,593
Advertising$3,440$10,959$411$14,810
Conferences and Meetings$12,269$716-$12,985
Fees for Services Accounting-$10,000-$10,000
Total Functional Expenses$2,731,990$206,058$124,371$3,062,419

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,152,282
Expenses per Audited Statements$3,062,419
Total Expenses per Form 990$3,062,419
Expenses Not Reported on Form 990$89,863
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$115,951
Fundraising Direct Expenses$28,031
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Duck Race$109,868$101,951$27,331$74,620
Derby$14,700$14,000$700$13,300
Total Events$124,568$115,951$28,031$87,920
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
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

990 is reviewed and approved by members of the board of directors, as well as the chief financial officer and president/chief executive officer before filing.

Form 990, Page 6, Part VI, Line 12C

Conflicts of interest are resolved by the board of directors with the person having the conflict of interest forfeiting their right to vote.

Form 990, Page 6, Part VI, Line 15A

Compensation of key management must have full board approval.

Form 990, Page 6, Part VI, Line 15B

Compensation of key management must have full board approval.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Crosswinds Youth Services Inc
EIN
23-7376943
Phone
3214520800
Address
1407 DIXON BLVD, COCOA, FL 32922

Signing Officer

Name
Jan Lokay
Title
President and CEO
Phone
3213940345
Signed
2017-02-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jan Lokay
Formed
1974
Legal Domicile
Fl
Voting Board Members
17
Independent Board Members
17
Employees
64
Volunteers
200

Preparer

Firm
Whittaker Cooper Financial Group
Address
1692 WEST HIBISCUS BOULEVARD, MELBOURNE, FL 32901
Preparer
Richard D Sutter CPA
Phone
3217233352
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Crosswinds youth services creates opportunities for young people to succeed - embodies the organization's primary goal of helping young people in crisis to reach their full potential. This mission is realized through programs designed to strengthen families, reduce barriers to success, and provide young people with support, safety, and opportunity.

Form 990, Part III

With a commitment to helping runaway, homeless, and other young people in crisis, the organization now known as crosswinds youth services was incorporated in brevard county in 1974. That year, crosswinds opened its first program - an emergency children's shelter. Over 42 years later, crosswinds, a private, nonprofit 501(c)(3) organization, has grown to become a leading provider of youth services in the area, offering a wide variety of programs for young people and their families. Crosswinds is accredited by the council on accreditation (coa) for achieving the highest standards of professional practice for its services. Coa's program of quality improvement is designed to identify providers that have set high performance standards and have made a commitment to their constituents to deliver the very best quality services. Crosswinds is a fiscally stable organization with a strong infrastructure in place. Both the organization and the youth and families that use its services benefit from exceptional community support and vital collaborative partnerships. Robert e. Lehton children's shelter offers emergency shelter on demand, 24 hours a day, 7 days per week for children under age 18 who have run away, are homeless, are awaiting foster care placement or in respite, or who are experiencing serious family or other crises. The program provides safe, supervised shelter; nutritious meals and snacks; and other basic necessities. The shelter also provides counseling and other supportive services for youth and their families. Transitional living program (tlp) helps homeless youth ages 16-24 gain the resources and skills they need for self-sufficiency. The program provides transitional housing and supportive services, such as educational and employment assistance; assistance with securing permanent housing; counseling; and life skills training in budgeting, meal planning, health, and other topics. Community counseling provides counseling and case management to vulnerable youth ages 6 -17 and their families. Counselors in this community-based program work with youth and families to find solutions to issues, such as school performance, hard to manage behaviors at home or in the community, truancy, runaway behaviors, and family conflicts. Juvenile assessment center (jac) is the central point of entry for coordinated service delivery for delinquent and at risk youth, as well as the central point of contact for law enforcement. The jac's goal is to provide the youth and family with the timeliest intervention, which includes comprehensive assessment, referrals to crosswinds and other community services, and life skills applications. Civil citation is an innovative alternative to arrest for young people with certain misdemeanor offenses, which holds them accountable for their actions, while offering counseling and other timely services youth and their families need. Independent living services (ils) assists youth who are aging out of foster care in making a successful transition to independent adulthood with the goals of developing self-sufficiency and independent living skills and preparing each youth to enter the workforce and/or post-secondary education. Street outreach program (sop) targets homeless, runaway, and vulnerable youth and young adults through a mobile outreach team, who provide survival aid, such as food, clothing, and hygiene products, and distribute prevention and referral information for other needed services, with the goal of helping youth leave the streets. Safe place helps children get immediate assistance from crosswinds by entering any one of over 100 brevard businesses or public buildings displaying a safe place sign. 2015-2016 highlights -crosswinds has an ongoing and very productive collaborative working relationship with brevard county public schools, local law enforcement and many other community agencies. -training programs for direct care staff continue to be enhanced and standardized. This has stabilized the robert e

Form 990, Part XI, Line 9

Direct fundraising expenses included as 0 a reduction of revenue on return 28,031 direct fundraising expenses included as 0 a reduction of revenue on return -28,031

Financial Statement Notes

Schedule D, Page 3, Part X

Crosswinds youth services, inc. Is a charitable organization that is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. Crosswinds youth services inc. Has also been classified as an entity that is not a private foundation within the meaning of section 509(a) and qualifies for deductible contributions as provided in section 170(b)(1)(a) (vi). The organization accounts for income taxes in accordance with fasb asc 740, income taxes, which clarifies the accounting and disclosure requirements for uncertainty in tax positions. It requires a two-step approach to evaluate tax positions and determine if they should be recognized in the financial statements. The two-step approach involves recognizing any tax positions that are more likely than not to occur and then measuring those positions to determine if they are recognizable in the financial statements. Management regularly reviews and analyzes all tax positions and has determined that no uncertain tax positions requiring recognition have occurred. The organization is no longer subject to federal or state income tax examinations by tax authorities for fiscal years before june 30, 2012.

Schedule D, Page 4, Part XI, Line 2D

Direct fundraising expenses included as 0 a reduction of revenue on return 28,031

Schedule D, Page 4, Part XII, Line 2D

Direct fundraising expenses included as 0 a reduction of revenue on return 28,031

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