Civic Intelligence

Youth Development Network

990 • Fiscal year 2015 • EIN 26-1364376

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 17, 2016

3222 Winona Way / Bay ANorth Highlands, CA 95660

(916) 566-1652

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.23x

Higher debt load relative to assets than 72% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

65th percentile

0.11x

Higher debt load relative to revenue than 65% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

70th percentile

13%

Higher net margin than 70% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

87th percentile

$95,943

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 16.5% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

90th percentile

58%

Faster asset growth than 90% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

85th percentile

43%

Faster revenue growth than 85% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$278,450

Up $101,982 (+58%) from 2014

Net Assets

Up

$213,979

Up $73,284 (+52%) from 2014

Liabilities

Up

$64,471

Up $28,698 (+80%) from 2014

Revenue

Up

$579,818

Up $174,222 (+43%) from 2014

Expenses

Up

$506,534

Up $34,842 (+7.4%) from 2014

Net Income

Up

$73,284

Up $139,380 (+211%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2014: $176,468Liabilities 2014: $35,773Net Assets 2014: $140,6952014Assets 2015: $278,450Liabilities 2015: $64,471Net Assets 2015: $213,9792015Assets 2016: $197,765Liabilities 2016: $72,277Net Assets 2016: $125,4882016Assets 2017: $223,360Liabilities 2017: $81,888Net Assets 2017: $141,4722017Assets 2018: $301,325Liabilities 2018: $83,297Net Assets 2018: $218,0282018Assets 2019: $300,212Liabilities 2019: $88,983Net Assets 2019: $211,2292019Assets 2020: $493,689Liabilities 2020: $383,429Net Assets 2020: $110,2602020Assets 2021: $524,254Liabilities 2021: $291,265Net Assets 2021: $232,9892021Assets 2022: $631,824Liabilities 2022: $351,269Net Assets 2022: $280,5552022Assets 2023: $913,775Liabilities 2023: $369,910Net Assets 2023: $543,8652023Assets 2024: $1,132,815Liabilities 2024: $313,707Net Assets 2024: $819,1082024

Highlighted filing

2015

Assets$278,450
Liabilities$64,471
Net Assets$213,979

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $405,596Expenses 2014: $471,692Net Income 2014: -$66,0962014Revenue 2015: $579,818Expenses 2015: $506,534Net Income 2015: $73,2842015Revenue 2016: $461,441Expenses 2016: $549,932Net Income 2016: -$88,4912016Revenue 2017: $453,788Expenses 2017: $437,804Net Income 2017: $15,9842017Revenue 2018: $605,469Expenses 2018: $528,913Net Income 2018: $76,5562018Revenue 2019: $578,675Expenses 2019: $585,474Net Income 2019: -$6,7992019Revenue 2020: $404,946Expenses 2020: $505,915Net Income 2020: -$100,9692020Revenue 2021: $731,282Expenses 2021: $608,553Net Income 2021: $122,7292021Revenue 2022: $811,137Expenses 2022: $763,571Net Income 2022: $47,5662022Revenue 2023: $1,060,497Expenses 2023: $814,723Net Income 2023: $245,7742023Revenue 2024: $1,164,027Expenses 2024: $888,784Net Income 2024: $275,2432024

Highlighted filing

2015

Revenue$579,818
Expenses$506,534
Net Income$73,284
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 17, 2016
Return Version
2015v2.0
Gross Receipts
$579,818
Mission and Program Overview

Mission

YDNs purpose and mission is to create environments and cultures where people are valued for who they are and encouraged to become their best.YDN believes that training, networking, and professional development for all is a critical component of achieving its vision. YDNs training programs, networking, resources, and public policy efforts all work together to improve the quality of services and offers customized developmental solutions across a broad range of communities, youth serving organizations, education, faith groups, juvenile justice agencies, and businesses. YDN facilitates sustainable organizational change, while working toward the common goal of strengthening individual and teams by recognizing and applying their talents and highlighting the power of positive relationships and role models.YDNs vision is to have communities filled with people who know how to achieve personal and academic success; who know how to connect to youth, adults and to their community; who have a posit

Ydn's mission is to create life-changing experiences for youth to thrive and succeed

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$118,792$249,073▲ $130,281
Land, Buildings, and Equipment, Net$402$13,986▲ $13,584
Accounts Receivable$49,450$12,975▼ $36,475
Prepaid Expenses and Deferred Charges$7,824$2,416▼ $5,408
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$176,468$278,450▲ $101,982
Other Assets Total-$0-
Liabilities
Deferred Revenue$15,000$33,704▲ $18,704
Accounts Payable and Accrued Expenses$20,773$30,767▲ $9,994
Total Liabilities$35,773$64,471▲ $28,698
Net Assets / Fund Balance
Unrestricted Net Assets$140,695$213,979▲ $73,284
Total Net Assets Fund Balance$140,695$213,979▲ $73,284
Total Liabilities and Net Assets / Fund Balance$176,468$278,450▲ $101,982

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$13,986$9,635$23,621
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Adrian RuizEx DirectorFT$95,943$95,943

Board Members and Trustees

NameTitle
Jeffrey JensenPresident
Addie EllisDirector
Jolene WachowiczDirector
Kim MohlerDirector
Lilly RankinsDirector
Rob ChaseDirector
Ryan WoodDirector
Sandra PalaciosDirector
Brent McclureTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$52,829
Program Service Revenue
$526,947
Investment Income
$42
Other Revenue
$0
All Other Contributions
$52,829
Change in Net Assets
$73,284

Audited Revenue Reconciliation

Revenue per Audited Statements
$579,818
Revenue Not Reported on Form 990
$12,785
Total Revenue per Audited Statements
$592,603
Total Revenue per Form 990
$579,818
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$282,969
Other Expenses$223,565
Total Fundraising Expense$34,920
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$126,780$14,915$7,458$149,153
Current Officers, Directors, Trustees, and Key Employees$76,754$4,797$14,392$95,943
Travel$28,574$3,362$1,681$33,617
Office Expenses$21,510$2,531$1,265$25,306
Conferences and Meetings$21,326$2,509$1,254$25,089
Payroll Taxes$18,346$2,158$1,079$21,583
All Other Expenses$16,759$1,972$985$19,716
Other Employee Benefits$13,847$1,629$814$16,290
Other Expenses$8,925$1,050$525$10,500
Insurance$4,854$571$286$5,711
Depreciation Depletion$355$42$21$418
Total Functional Expenses$425,757$45,857$34,920$506,534

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$519,319
Expenses per Audited Statements$506,534
Total Expenses per Form 990$506,534
Expenses Not Reported on Form 990$12,785
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Part VI, Line 11B: Form 990 Review Process

Annual tax returns are reviewed and approved by finane committee. Filed tax returns are available to all board members upon request.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Signed conflict of interest forms are requested of members upon initial appointment and term renewal to the ydn board, and reviewed by the board president, vice-president and executive director. Any known or questionable conflict of interest is presented directly by board member to the board president, vice president and executive director for review on a case by case basis and brought to the quorum for acknowledgement and necessary action vote requirements.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board of diretors reviews and assesses staff compensation, including executive director wages annually. Compensation is tied to budgetary considerations.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The board of diretors reviews and assesses staff compensation, including executive director wages annually. Compensation is tied to budgetary considerations.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents, policies and financial statements are made available to grantors and other association approved interested parties upon request.

Filing and Contact Details

Filer

Filer Name
Youth Development Network
EIN
26-1364376
Phone
9165661652
Address
3222 WINONA WAY / BAY A, NORTH HIGHLANDS, CA 95660

Signing Officer

Name
Adrian Ruiz
Title
Ex Director
Signed
2016-08-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Jensen
Formed
2007
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
8
Volunteers
25

Preparer

Firm
Haley Shaw & Butikofer LLP
Address
2200-B DOUGLAS BLVD STE 250B, ROSEVILLE, CA 95661
Preparer
Paul Butikofer
Phone
9167868880
Supplemental Narrative

Additional Explanations

Client Note 1

Client Note 1 - OperationsYouth Development Network (YDN) was formed as a California public benefit nonprofit corporation in 2007. YDNs purpose and mission is inspired by the power of strengths and relationships We believe that young people who know their strengths and talents and who feel connected to their peers, adults, and community will develop into amazing individuals who will lead and change the world.YDN is changing the world for young people by creating places and settings where youth can thrive and succeed. We make this happen by coaching youth serving professionals and community youth-serving organizations. We are a central support on the youth development strengths based approach. Our training, coaching, technical assistance and youth leadership programs improve the quality of youth experiences. We are proud of the relationships and collaborations we have cultivated with youth-serving organizations, schools, faith-based groups, juvenile justice agencies, and businesses. We facilitate sustainable organizational change, while working toward the common goal of strengthening youth by recognizing and applying their talents and highlighting the power of positive relationships and role models. YDNs vision is to have communities filled with youth who know how to achieve personal and academic success; who know how to connect to adults and to their community; who have a positive vision of their future; and who grow up to be healthy, productive, and civic-minded adults. Core ValuesIn working to improve the community, YDN lives and breathes the same core principles we inspire others to bring to their work with youth. YDN hires and grows highly talented people who are committed to youth success and the following core values, which are the heart of its success:Relationships: We build open and honest relationships that foster knowledge and trust. In this way everyones unique ideas are brought to bear, and the results are awesome.Social Justice: To promote inclusion, our work honors diversity, equal voice and equal choice for allChange: We embrace and drive change. To do this, we must be more curious than certain. Continuous improvement often means doing things differently.Fun: We bring a positive team and family spirit to our work. We create ways to enjoy the work and engage the heart and soul.Program Descriptions:Changemakers paving the way helping youth serving professionals and organizations create well-rounded teams and provide strengths-based experiences for youth is the core focus of the Youth Development Network.Youth Development Network (YDN) team members are proud to support the mission and vision of the organization: Building Dynamic Strengths-Based Teams where organizations learn to build teams that are connected, creative, and innovativeExtraordinary Leadership Camps where young people reaching their fullest potential in challenging and supportive environmentsPositive Youth-Adult Partnerships where young people are doing better in school, getting more involved in the community and recognizing the value of diversity Engaged Learning Communities environments where individuals are connected and motivated to learnYDN directly served over 2150 participants from over 260 unique organizations, through its various programs, trainings, coaching sessions and community networking convenings in 2015. YDN provides a wide range of training-related services and programs to:Schools: YDN is proud to partner with schools to develop climates that create increased student engagement, higher grades, increased safety & higher attendance.Businesses: Employees working in their strengths zone are 6 times more likely to be engaged in their jobs and perform at higher levels. We believe all professionals must be equipped with a passion, a focus, and effective tools and strategies to focus on best practices.Individuals: YDN encourages people to take their learning and skills to the next level by engaging in interactive personal and professional d

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