Civic Intelligence

Appalachian Youth Services

EIN 25-1340734 • 501(c)3 • Ebensburg, PA

Profile

Appalachian youth services serves delinquent and abused youth by providing shelter and care.

150 Sanborn Lane PO Box 878Ebensburg, PA 15931

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

49th percentile

0.06x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

49th percentile

0.07x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

44th percentile

1.7%

Higher net margin than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

44th percentile

1.5%

Faster asset growth than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

40th percentile

1.7%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,544,284

Up $249,512 (+11%) from 2022

Liabilities

Up

$151,338

Up $9,545 (+6.7%) from 2022

Net Assets

Up

$2,392,946

Up $239,967 (+11%) from 2022

Revenue

Up

$2,152,375

Up $514,603 (+31%) from 2022

Expenses

Up

$2,116,719

Up $527,414 (+33%) from 2022

Net Income

Down

$35,656

Down $12,811 (-26%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $3,012,763Liabilities 2011: $209,607Net Assets 2011: $2,803,1562011Assets 2013: $3,002,632Liabilities 2013: $168,138Net Assets 2013: $2,834,4942013Assets 2014: $2,813,834Liabilities 2014: $164,318Net Assets 2014: $2,649,5162014Assets 2015: $2,708,854Liabilities 2015: $158,636Net Assets 2015: $2,550,2182015Assets 2016: $2,602,117Liabilities 2016: $139,646Net Assets 2016: $2,462,4712016Assets 2017: $2,494,347Liabilities 2017: $131,418Net Assets 2017: $2,362,9292017Assets 2020: $2,466,516Liabilities 2020: $155,294Net Assets 2020: $2,311,2222020Assets 2021: $2,232,247Liabilities 2021: $123,069Net Assets 2021: $2,109,1782021Assets 2022: $2,294,772Liabilities 2022: $141,793Net Assets 2022: $2,152,9792022Assets 2025: $2,544,284Liabilities 2025: $151,338Net Assets 2025: $2,392,9462025

Highlighted filing

2025

Assets$2,544,284
Liabilities$151,338
Net Assets$2,392,946

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,934,5842011Expenses 2013: $1,780,4942013Revenue 2014: $1,395,471Expenses 2014: $1,580,449Net Income 2014: -$184,9782014Revenue 2015: $1,270,712Expenses 2015: $1,370,010Net Income 2015: -$99,2982015Revenue 2016: $1,323,262Expenses 2016: $1,411,009Net Income 2016: -$87,7472016Revenue 2017: $1,193,875Expenses 2017: $1,293,417Net Income 2017: -$99,5422017Revenue 2020: $1,448,953Expenses 2020: $1,516,853Net Income 2020: -$67,9002020Revenue 2021: $1,100,720Expenses 2021: $1,302,764Net Income 2021: -$202,0442021Revenue 2022: $1,637,772Expenses 2022: $1,589,305Net Income 2022: $48,4672022Revenue 2025: $2,152,375Expenses 2025: $2,116,719Net Income 2025: $35,6562025

Highlighted filing

2025

Revenue$2,152,375
Expenses$2,116,719
Net Income$35,656

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 7, 2025
Return Version
2024v5.2
Gross Receipts
$2,719,898
Mission and Program Overview

Mission

Appalachian youth services serves delinquent and abused youth by providing shelter and care.

Group homes for delinquent youths

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,105,047$1,171,728▲ $66,681
Land, Buildings, and Equipment, Net$892,451$1,003,820▲ $111,369
Cash and Non-Interest-Bearing Accounts$310,854$184,109▼ $126,745
Accounts Receivable$171,625$157,700▼ $13,925
Prepaid Expenses and Deferred Charges$23,100$20,432▼ $2,668
Total Assets$2,507,232$2,544,284▲ $37,052
Other Assets Total$4,155$6,495▲ $2,340
Liabilities
Accounts Payable and Accrued Expenses$167,715$151,338▼ $16,377
Total Liabilities$167,715$151,338▼ $16,377
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,339,517$2,392,946▲ $53,429
Total Net Assets Fund Balance$2,339,517$2,392,946▲ $53,429
Total Liabilities and Net Assets / Fund Balance$2,507,232$2,544,284▲ $37,052

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$599,915$615,555$1,215,470
Land$306,013-$306,013
Equipment$15,813$207,688$223,501
Other Land Buildings$71,911$126,919$198,830
Leasehold Improvements$10,168$54,715$64,883
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jo Ann SemkoPresident
Phil SuttonVice President
Brian LobickDirector
Dee ParksDirector
Jack ShovlinDirector
Jim YeagerDirector
Laura MarucaDirector
Phil SmakulaDirector
Philip RiceDirector
Nancy CassissiSecretary
Jerry StephensTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,101,114
Investment Income
$51,261
Other Revenue
$0
Change in Net Assets
$35,656

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,152,375
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$17,773
Total Revenue per Audited Statements
$2,170,148
Total Revenue per Form 990
$2,152,375
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,658,403
Other Expenses$458,316
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,047,316$168,496-$1,215,812
Other Employee Benefits$141,488$24,938-$166,426
Current Officers, Directors, Trustees, and Key Employees$89,254$29,751-$119,005
Payroll Taxes$99,071$16,538-$115,609
Occupancy$54,430$20,675-$75,105
Depreciation Depletion$27,986$28,661-$56,647
All Other Expenses$30,168$23,469-$53,637
Pension Plan Contributions$32,352$9,199-$41,551
Other Expenses$4,000$24,575-$28,575
Office Expenses$871$10,948-$11,819
Conferences and Meetings$1,366$2,313-$3,679
Travel$2,969$162-$3,131
Advertising$1,639$366-$2,005
Total Functional Expenses$1,731,699$385,020$0$2,116,719

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,116,719
Total Expenses per Audited Statements$2,116,719
Total Expenses per Form 990$2,116,719
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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 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 990 is reviewed by the executive director of the organization. If any questions arise, the executive director contacts young, oakes, brown and company for explanations.

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

Appalachian youth service regularly and consistently monitors and enforces compliance with the conflict of interest policy at the board meetings.

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

The executive director salary is approved by the board of directors.

Form 990, Part VI, Section C, Line 19

The governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Appalachian Youth Service
EIN
25-1340734
Phone
8144727874
Address
150 SANBORN LANE PO BOX 878, EBENSBURG, PA 15931

Signing Officer

Name
Rob Kelly
Title
Executive Director
Phone
8144727874
Signed
2025-10-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rob Kelly
Formed
1979
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
22
Volunteers
0

Preparer

Firm
Young Oakes Brown & Company Pc
Address
1210 THIRTEENTH STREET, ALTOONA, PA 16601
Preparer
Daniel Bradley CPA
Phone
8149446191
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Raw XML AppendixShowing 400 of 457 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgSrvcAccomActy2Grp/Desc0DAY TREATMENT PROGRAM - PROVIDES A HIGHLY STRUCTURED ENVIRONMENT TO TEACH CHILDREN APPROPRIATE BEHAVIOR PATTERNS THAT ENABLES THEM TO PROPERLY FUNCTION IN A PUBLIC SCHOOL SETTING AND THE COMMUNITY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0431317
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0832800
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt042220
IRS990/PYOtherExpensesAmt0480405
IRS990/PYOtherRevenueAmt072966
IRS990/PYProgramServiceRevenueAmt02000851
IRS990/PYRevenuesLessExpensesAmt094652
IRS990/PYSalariesCompEmpBnftPaidAmt01540980
IRS990/PYTotalExpensesAmt02021385
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02116037
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt035656
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01268314
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01105047
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01171728
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt05400
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt05400
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt042112
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt034382
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt021877
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01120
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02308
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0101799
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02101114
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02000851
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01780761
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01631173
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01098382
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt08612281
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt042112
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt034382
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt021877
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01120
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02308
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0101799
IRS990ScheduleA/InvestmentIncomeCYPct00.01150
IRS990ScheduleA/InvestmentIncomePYPct00.00790
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt072500
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt072500
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt079
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt030
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0145109
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97210
IRS990ScheduleA/PublicSupportPY509Pct00.97430
IRS990ScheduleA/PublicSupportTotal509Amt08617681
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02101114
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02000851
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01780761
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01636573
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01098382
IRS990ScheduleA/Total509Grp/TotalAmt08617681
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02143226
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02107733
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01875138
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01637772
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01100720
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt08864589
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0599915
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0615555
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01215470
IRS990ScheduleD/EquipmentGrp/BookValueAmt015813
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0207688
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0223501
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02116719
IRS990ScheduleD/LandGrp/BookValueAmt0306013
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0306013
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt010168
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt054715
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt064883
IRS990ScheduleD/NetUnrealizedGainsInvstAmt017773
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt071911
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0126919
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0198830
IRS990ScheduleD/RevenueNotReportedAmt017773
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02152375
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01003820
IRS990ScheduleD/TotalExpensesPerForm990Amt02116719
IRS990ScheduleD/TotalRevenuePerForm990Amt02152375
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02170148
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02116719
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR OF THE ORGANIZATION. IF ANY QUESTIONS ARISE, THE EXECUTIVE DIRECTOR CONTACTS YOUNG, OAKES, BROWN AND COMPANY FOR EXPLANATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1APPALACHIAN YOUTH SERVICE REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY AT THE BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR SALARY IS APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02507232
IRS990/TotalAssetsEOYAmt02544284
IRS990/TotalAssetsGrp/BOYAmt02507232
IRS990/TotalAssetsGrp/EOYAmt02544284
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0385020
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01731699
IRS990/TotalFunctionalExpensesGrp/TotalAmt02116719
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0167715
IRS990/TotalLiabilitiesEOYAmt0151338
IRS990/TotalLiabilitiesGrp/BOYAmt0167715
IRS990/TotalLiabilitiesGrp/EOYAmt0151338

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