Civic Intelligence

Appalachian Youth Service Inc.

990 • Fiscal year 2018 • EIN 25-1340734

Jul 01, 2017 to Jun 30, 2018 • Filed on Aug 30, 2018

115 South Marion StreetEbensburg, PA 15931

(814) 472-7874

Siviq Scores

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

Liabilities / Assets

45th percentile

0.06x

Higher debt load relative to assets than 45% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

54th percentile

0.11x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

38th percentile

-0.5%

Higher net margin than 38% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

49th percentile

0.7%

Faster asset growth than 49% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

71st percentile

16%

Faster revenue growth than 71% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$2,511,927

Up $17,580 (+0.7%) from 2017

Net Assets

Down

$2,356,448

Down $6,481 (-0.3%) from 2017

Liabilities

Up

$155,479

Up $24,061 (+18%) from 2017

Revenue

Up

$1,385,200

Up $191,325 (+16%) from 2017

Expenses

Up

$1,391,681

Up $98,264 (+7.6%) from 2017

Net Income

Up

-$6,481

Up $93,061 (+93%) from 2017

Historical Trend

Balance Sheet Trend

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

$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 2018: $2,511,927Liabilities 2018: $155,479Net Assets 2018: $2,356,4482018Assets 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

2018

Assets$2,511,927
Liabilities$155,479
Net Assets$2,356,448

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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 2018: $1,385,200Expenses 2018: $1,391,681Net Income 2018: -$6,4812018Revenue 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

2018

Revenue$1,385,200
Expenses$1,391,681
Net Income-$6,481
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Aug 30, 2018
Return Version
2017v2.3
Gross Receipts
$1,385,200
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
Cash and Non-Interest-Bearing Accounts$1,221,608$1,170,540▼ $51,068
Land, Buildings, and Equipment, Net$1,135,290$1,110,197▼ $25,093
Accounts Receivable$107,914$192,840▲ $84,926
Prepaid Expenses and Deferred Charges$28,667$33,791▲ $5,124
Total Assets$2,494,347$2,511,927▲ $17,580
Other Assets Total$868$4,559▲ $3,691
Liabilities
Accounts Payable and Accrued Expenses$131,418$155,479▲ $24,061
Total Liabilities$131,418$155,479▲ $24,061
Net Assets / Fund Balance
Unrestricted Net Assets$2,362,929$2,356,448▼ $6,481
Total Net Assets Fund Balance$2,362,929$2,356,448▼ $6,481
Total Liabilities and Net Assets / Fund Balance$2,494,347$2,511,927▲ $17,580

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$790,356$696,627$1,486,983
Land$251,513-$251,513
Equipment$6,632$196,559$203,191
Other Land Buildings$49,182$95,628$144,810
Leasehold Improvements$12,514$42,729$55,243
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jo Ann SemkoPresident
Philip SuttonVice President
Ann Marie PutoDirector
Dee ParksDirector
Gary WashingtonDirector
Jack ShovlinDirector
Jim YeagerDirector
Kathy WenturineDirector
Pat BrownDirector
Nancy CassissiSecretary
Jerry StephensTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,374,200
Investment Income
$11,000
Other Revenue
$0
Change in Net Assets
$-6,481

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,385,200
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,385,200
Total Revenue per Form 990
$1,385,200
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,000,549
Other Expenses$391,132
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$585,840$109,629-$695,469
Other Employee Benefits$89,321$33,134-$122,455
Current Officers, Directors, Trustees, and Key Employees$63,518$21,173-$84,691
Occupancy$59,347$22,511-$81,858
Payroll Taxes$67,536$12,177-$79,713
Depreciation Depletion$45,636$10,957-$56,593
All Other Expenses$21,699$14,114-$35,813
Pension Plan Contributions$14,902$3,319-$18,221
Other Expenses$12,440$1,653-$14,093
Office Expenses$2,483$6,169-$8,652
Conferences and Meetings$4,291$1,200-$5,491
Travel$2,888$554-$3,442
Advertising$1,088$165-$1,253
Total Functional Expenses$1,118,283$273,398$0$1,391,681

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,391,681
Total Expenses per Audited Statements$1,391,681
Total Expenses per Form 990$1,391,681
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 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 Services
EIN
25-1340734
Phone
8144727874
Address
115 SOUTH MARION STREET, EBENSBURG, PA 15931

Signing Officer

Name
Rhonda Benner
Title
Executive Director
Phone
8144727874
Signed
2018-08-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rhonda Benner
Formed
1979
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
24
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 448 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/PYTotalExpensesAmt01293417
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01193875
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-6481
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01382155
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt03045
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt02298
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02120
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02226
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02638
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt012327
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01382155
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01191577
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01321142
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01268486
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01381983
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt06545343
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03045
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02298
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02120
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02226
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02638
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt012327
IRS990ScheduleA/InvestmentIncomeCYPct00.00190
IRS990ScheduleA/InvestmentIncomePYPct00.00180
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt010850
IRS990ScheduleA/OtherIncome509Grp/TotalAmt010850
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99650
IRS990ScheduleA/PublicSupportPY509Pct00.99610
IRS990ScheduleA/PublicSupportTotal509Amt06545343
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01382155
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01191577
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01321142
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01268486
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01381983
IRS990ScheduleA/Total509Grp/TotalAmt06545343
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01385200
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01193875
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01323262
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01270712
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01395471
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06568520
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0790356
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0696627
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01486983
IRS990ScheduleD/EquipmentGrp/BookValueAmt06632
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0196559
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0203191
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01391681
IRS990ScheduleD/LandGrp/BookValueAmt0251513
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0251513
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt012514
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt042729
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt055243
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt049182
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt095628
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0144810
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01385200
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01110197
IRS990ScheduleD/TotalExpensesPerForm990Amt01391681
IRS990ScheduleD/TotalRevenuePerForm990Amt01385200
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01385200
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01391681
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/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02494347
IRS990/TotalAssetsEOYAmt02511927
IRS990/TotalAssetsGrp/BOYAmt02494347
IRS990/TotalAssetsGrp/EOYAmt02511927
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0273398
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01118283
IRS990/TotalFunctionalExpensesGrp/TotalAmt01391681
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0131418
IRS990/TotalLiabilitiesEOYAmt0155479
IRS990/TotalLiabilitiesGrp/BOYAmt0131418
IRS990/TotalLiabilitiesGrp/EOYAmt0155479
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02362929
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02356448
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01118283
IRS990/TotalProgramServiceRevenueAmt01374200
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt03045
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01382155
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01385200
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02494347
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02511927
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0554
IRS990/TravelGrp/ProgramServicesAmt02888
IRS990/TravelGrp/TotalAmt03442

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