Civic Intelligence

Henderson County Young Leaders Program Inc

990 • Fiscal year 2015 • EIN 26-0770191

Jan 01, 2015 to Dec 31, 2015 • Filed on May 10, 2016

PO Box 751Hendersonville, NC 28793-0751

(828) 697-2000

Siviq Scores

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

Liabilities / Assets

66th percentile

0.03x

Higher debt load relative to assets than 66% of similar nonprofits.

2015 filings • NTEE O50 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

67th percentile

0.02x

Higher debt load relative to revenue than 67% of similar nonprofits.

2015 filings • NTEE O50 • <$500k nonprofits • Source year 2015

Net Margin

25th percentile

-4.3%

Higher net margin than 25% of similar nonprofits.

2015 filings • NTEE O50 • <$500k nonprofits • Source year 2015

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

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

2015 filings • NTEE O50 • <$500k nonprofits • Source year 2015

Asset Growth

33rd percentile

-6.1%

Faster asset growth than 33% of similar nonprofits.

2015 filings • NTEE O50 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

27th percentile

-8.4%

Faster revenue growth than 27% of similar nonprofits.

2015 filings • NTEE O50 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$112,506

Down $7,371 (-6.1%) from 2014

Net Assets

Down

$109,434

Down $7,865 (-6.7%) from 2014

Liabilities

Up

$3,072

Up $494 (+19%) from 2014

Revenue

Down

$183,317

Down $16,793 (-8.4%) from 2014

Expenses

Up

$191,182

Up $42,163 (+28%) from 2014

Net Income

Down

-$7,865

Down $58,956 (-115%) from 2014

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2013: $69,094Liabilities 2013: $2,886Net Assets 2013: $66,2082013Assets 2014: $119,877Liabilities 2014: $2,578Net Assets 2014: $117,2992014Assets 2015: $112,506Liabilities 2015: $3,072Net Assets 2015: $109,4342015Assets 2016: $131,882Liabilities 2016: $2,360Net Assets 2016: $129,5222016Assets 2017: $121,887Liabilities 2017: $1,056Net Assets 2017: $120,8312017Assets 2018: $102,854Liabilities 2018: $1,508Net Assets 2018: $101,3462018Assets 2019: $68,933Liabilities 2019: $1,885Net Assets 2019: $67,0482019Assets 2020: $124,701Liabilities 2020: $369Net Assets 2020: $124,3322020Assets 2021: $99,128Liabilities 2021: $15,344Net Assets 2021: $83,7842021

Highlighted filing

2015

Assets$112,506
Liabilities$3,072
Net Assets$109,434

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2013: $185,852Expenses 2013: $164,625Net Income 2013: $21,2272013Revenue 2014: $200,110Expenses 2014: $149,019Net Income 2014: $51,0912014Revenue 2015: $183,317Expenses 2015: $191,182Net Income 2015: -$7,8652015Revenue 2016: $247,177Expenses 2016: $227,089Net Income 2016: $20,0882016Revenue 2017: $226,221Expenses 2017: $234,912Net Income 2017: -$8,6912017Revenue 2018: $284,904Expenses 2018: $304,389Net Income 2018: -$19,4852018Revenue 2019: $306,464Expenses 2019: $342,078Net Income 2019: -$35,6142019Revenue 2020: $210,905Expenses 2020: $153,621Net Income 2020: $57,2842020Revenue 2021: $240,130Expenses 2021: $232,050Net Income 2021: $8,0802021

Highlighted filing

2015

Revenue$183,317
Expenses$191,182
Net Income-$7,865
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 10, 2016
Return Version
2015v2.1
Gross Receipts
$208,489
Mission and Program Overview

Mission

Teach leadership skills to henderson county youth grades 4-12.

Teach leadership skills to henderson county youth in grades four through twelve.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$119,483$112,157▼ $7,326
Accounts Receivable$394$349▼ $45
Total Assets$119,877$112,506▼ $7,371
Liabilities
Accounts Payable and Accrued Expenses$2,578$3,072▲ $494
Total Liabilities$2,578$3,072▲ $494
Net Assets / Fund Balance
Unrestricted Net Assets$79,058$90,465▲ $11,407
Temporarily Rstr Net Assets$30,241$18,969▼ $11,272
Permanently Rstr Net Assets$8,000--
Total Net Assets Fund Balance$117,299$109,434▼ $7,865
Total Liabilities and Net Assets / Fund Balance$119,877$112,506▼ $7,371
Compensation and Service Providers

Board Members and Trustees

NameTitle
Fair WaggonerPresident
Ann CrispDirector
Claire MossDirector
Dollie Smith-feldmethDirector
George HowellDirector
Jodi GrabowskiDirector
Kellie KanipeDirector
Kiki MatthewsDirector
Kristi GoodrumDirector
Marcus JonesDirector
Rick PrudhommeDirector
Sara HuffmanDirector
Terry FoxworthDirector
Tim BellDirector
Will HendricksPast Preside
Nicola BarksdaleSecretary
Tammy SimpkinsTreasurer
Chris BurnsVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$185,790
Program Service Revenue
$4,335
Investment Income
$0
Other Revenue
$-6,808
All Other Contributions
$125,993
Change in Net Assets
$-7,865

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
Other Non Cash Contri Table14$86,080Value of Camp Tuition
Other Non Cash Contri Table1$11,797Spec Ev - in Kind Contrb
Total Noncash Contributions15$97,877-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$151,432
Salaries, Compensation, and Employee Benefits$39,750
Total Fundraising Expense$9,379
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$22,165$7,389$7,389$36,943
Other Expenses$7,461--$7,461
Office Expenses$2,909$1,940-$4,849
Fees for Services Other$2,904$1,936-$4,840
Payroll Taxes$1,685$561$561$2,807
Advertising$1,568-$1,045$2,613
Insurance$1,337$892-$2,229
All Other Expenses$1,397$392$204$1,993
Occupancy$540$180$180$900
Fees for Services Accounting$537$358-$895
Conferences and Meetings$340$226-$566
Total Functional Expenses$167,929$13,874$9,379$191,182
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$25,172
Fundraising Gross Income$18,364
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Major Events$78,161$18,364$25,172$-6,808
Total Events$78,161$18,364$25,172$-6,808
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
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

A copy of form 990 is provided to the board of directors and is reviewed by the executive director and other selected members of the board who have been designated by the board to provide oversight and approval authority over the 990 filing.

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

All board members are required annually to disclose any conflicts of interest that may exist between themselves and the organization. Any conflicts noted are reported, discussed, and any action determined necessary is taken by the executive committee of the board.

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

Compensation for the executive director is discussed during the budget development process each year. The compensation range for this position is developed from comparability data available for the type of organization and the geographical area. This information is documented in the budget development process and discussed and agreed upon by the executive committee and the board of directors.

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

The organization has no other officers or key employees that are compensated.

Form 990, Page 6, Part VI, Line 19

Governing documents, financial statements, and form 990 are avialable to the public for review at the organization's business office during regular business hours.

Filing and Contact Details

Filer

Filer Name
Henderson County Young Leaders
EIN
26-0770191
Phone
8286972000
Address
PO BOX 751, HENDERSONVILLE, NC 28793-0751

Signing Officer

Name
Fair Waggoner
Title
President
Phone
8286972000
Signed
2016-05-10

Organization Details

Principal Officer
Fair Waggoner
Formed
2007
Legal Domicile
Nc
Voting Board Members
18
Independent Board Members
18
Employees
2
Volunteers
50

Preparer

Firm
Carland & Andersen Inc
Address
PO BOX 179, HENDERSONVILLE, NC 28793
Preparer
Terry B Andersen CPA
Phone
8286922583
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IRS990/OccupancyGrp/TotalAmt0900
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01940
IRS990/OfficeExpensesGrp/ProgramServicesAmt02909
IRS990/OfficeExpensesGrp/TotalAmt04849
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0IN-KIND CAMP SESSIONS
IRS990/OtherExpensesGrp/Desc1WEEKLONG CAMP PROGRAM
IRS990/OtherExpensesGrp/Desc2WEEKEND CAMP PROGRAM
IRS990/OtherExpensesGrp/Desc3CAMP SCHOLARSHIPS
IRS990/OtherExpensesGrp/ProgramServicesAmt086080
IRS990/OtherExpensesGrp/ProgramServicesAmt120900
IRS990/OtherExpensesGrp/ProgramServicesAmt218106
IRS990/OtherExpensesGrp/ProgramServicesAmt37461
IRS990/OtherExpensesGrp/TotalAmt086080
IRS990/OtherExpensesGrp/TotalAmt120900
IRS990/OtherExpensesGrp/TotalAmt218106
IRS990/OtherExpensesGrp/TotalAmt37461
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt07389
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt07389
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt022165
IRS990/OtherSalariesAndWagesGrp/TotalAmt036943
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0561
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0561
IRS990/PayrollTaxesGrp/ProgramServicesAmt01685
IRS990/PayrollTaxesGrp/TotalAmt02807
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt08000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0FAIR WAGGONER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICES FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04335
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04335
IRS990/ProgSrvcAccomActy2Grp/Desc0SCHOOL YEAR PROGRAMS - MONTHLY MEETINGS FOR MIDDLE AND HIGH SCHOOL STUDENTS WHO HAVE PARTICIPATED IN THE CAMP PROGRAMS. THESE MEETINGS BUILD THEIR LEADERSHIP SKILLS TO INCLUDE COMMUNICATION, SELF-STARTING, GROWTH- MINDEDNESS, CULTURAL INCLUSION, AND GOAL-SETTING. SERVED FORTY FIVE YOUTH DURING THE YEAR.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt021430
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0140250
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0115558
IRS990/PYOtherRevenueAmt055520
IRS990/PYProgramServiceRevenueAmt04340
IRS990/PYRevenuesLessExpensesAmt051091
IRS990/PYSalariesCompEmpBnftPaidAmt033461
IRS990/PYTotalExpensesAmt0149019
IRS990/PYTotalRevenueAmt0200110
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-7865
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt04335
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0PROGRAM SERVICE FEES 131,765
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0185790
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0187091
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0179972
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0118040
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt083717
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0754610
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt093
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0154
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0247
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt023487
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt018364
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt020641
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt011564
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt081196
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0131765
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.79300
IRS990ScheduleA/PublicSupportPY170Pct00.87790
IRS990ScheduleA/PublicSupportTotal170Amt0703098
IRS990ScheduleA/SubstantialContributorsTotAmt051512
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0185790
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0187091
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0179972
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0118040
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt083717
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0754610
IRS990ScheduleA/TotalSupportAmt0886622
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt059797
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt059797
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt025172
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0MAJOR EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt078161
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt078161
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt018364
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt018364
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-6808
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt025172
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt025172
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt014
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt11
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0CAMP TUITION
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1IN KIND CONTRB
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0VALUE OF CAMP TUITION
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt1SPEC EV - IN KIND CONTRB
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd1X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt086080
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt111797
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS AND IS REVIEWED BY THE EXECUTIVE DIRECTOR AND OTHER SELECTED MEMBERS OF THE BOARD WHO HAVE BEEN DESIGNATED BY THE BOARD TO PROVIDE OVERSIGHT AND APPROVAL AUTHORITY OVER THE 990 FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS ARE REQUIRED ANNUALLY TO DISCLOSE ANY CONFLICTS OF INTEREST THAT MAY EXIST BETWEEN THEMSELVES AND THE ORGANIZATION. ANY CONFLICTS NOTED ARE REPORTED, DISCUSSED, AND ANY ACTION DETERMINED NECESSARY IS TAKEN BY THE EXECUTIVE COMMITTEE OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DISCUSSED DURING THE BUDGET DEVELOPMENT PROCESS EACH YEAR. THE COMPENSATION RANGE FOR THIS POSITION IS DEVELOPED FROM COMPARABILITY DATA AVAILABLE FOR THE TYPE OF ORGANIZATION AND THE GEOGRAPHICAL AREA. THIS INFORMATION IS DOCUMENTED IN THE BUDGET DEVELOPMENT PROCESS AND DISCUSSED AND AGREED UPON BY THE EXECUTIVE COMMITTEE AND THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS NO OTHER OFFICERS OR KEY EMPLOYEES THAT ARE COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND FORM 990 ARE AVIALABLE TO THE PUBLIC FOR REVIEW AT THE ORGANIZATION'S BUSINESS OFFICE DURING REGULAR BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false

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