Civic Intelligence

Acts 4 Youth Incorporated

990 • Fiscal year 2017 • EIN 26-2090910

Jul 01, 2016 to Jun 30, 2017 • Filed on May 14, 2018

PO Box 11068Baltimore, MD 21212

(443) 527-9982

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.06x

Higher debt load relative to assets than 73% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

71st percentile

0.03x

Higher debt load relative to revenue than 71% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

19th percentile

-15%

Higher net margin than 19% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

98th percentile

$94,716

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 24.0% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Assets

$179,840

No earlier filing loaded for comparison.

Net Assets

$169,769

No earlier filing loaded for comparison.

Liabilities

$10,071

No earlier filing loaded for comparison.

Revenue

$394,610

No earlier filing loaded for comparison.

Expenses

$452,928

No earlier filing loaded for comparison.

Net Income

-$58,318

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2017: $179,840Liabilities 2017: $10,071Net Assets 2017: $169,7692017Assets 2020: $248,992Liabilities 2020: $88,592Net Assets 2020: $160,4002020Assets 2021: $99,088Liabilities 2021: $81,651Net Assets 2021: $17,4372021

Highlighted filing

2017

Assets$179,840
Liabilities$10,071
Net Assets$169,769

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2017: $394,610Expenses 2017: $452,928Net Income 2017: -$58,3182017Revenue 2020: $409,011Expenses 2020: $511,164Net Income 2020: -$102,1532020Revenue 2021: $126,569Expenses 2021: $269,532Net Income 2021: -$142,9632021

Highlighted filing

2017

Revenue$394,610
Expenses$452,928
Net Income-$58,318
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 14, 2018
Return Version
2016v3.1
Gross Receipts
$408,981
Mission and Program Overview

Mission

Acts4youth provides comprehensive mentoring programs for at risk youth in baltimore city that nurtures personal, social and spiritual growth. Our vision is to see them become more whole and thrive as they progress into adulthood.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$220,659$136,548▼ $84,111
Land, Buildings, and Equipment, Net$6,578$31,168▲ $24,590
Pledges and Grants Receivable$5,977$8,133▲ $2,156
Prepaid Expenses and Deferred Charges$3,932$3,991▲ $59
Total Assets$237,146$179,840▼ $57,306
Liabilities
Accounts Payable and Accrued Expenses$9,059$10,071▲ $1,012
Total Liabilities$9,059$10,071▲ $1,012
Net Assets / Fund Balance
Unrestricted Net Assets$223,087$164,494▼ $58,593
Temporarily Rstr Net Assets$5,000$5,275▲ $275
Total Net Assets Fund Balance$228,087$169,769▼ $58,318
Total Liabilities and Net Assets / Fund Balance$237,146$179,840▼ $57,306

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$31,168$29,983$61,151
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kevin GoodKevin GoodFT$53,650$41,066$94,716

Board Members and Trustees

NameTitle
Mark GratzerPresident
Domonique FlowersBoard Member
Jay NwachuBoard Member
Lawrence BairdBoard Member
Robert LindstromBoard Member
Steven BroussardBoard Member
Brenda WadeSecretary
Adam CrowleyTreasurer
Mark FelderVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$408,124
Program Service Revenue
$857
Investment Income
$0
Other Revenue
$-14,371
All Other Contributions
$345,865
Change in Net Assets
$-58,318

Audited Revenue Reconciliation

Revenue per Audited Statements
$408,981
Revenue Not Reported on Financial Statements
$-14,371
Revenue Not Reported on Form 990
$9,945
Other Revenue Adjustments
$-14,371
Total Revenue per Audited Statements
$418,926
Total Revenue per Form 990
$394,610
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$341,616
Other Expenses$103,423
Total Fundraising Expense$28,799
Grants and Similar Amounts Paid$7,889
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$170,399$30,003$17,469$217,871
Current Officers, Directors, Trustees, and Key Employees$73,655$13,538$8,058$95,251
Payroll Taxes$21,291$3,398$1,888$26,577
Office Expenses$1,780$12,323$164$14,267
Information Technology$56$13,615$45$13,716
Depreciation Depletion$10,315--$10,315
Insurance$7,545$1,129-$8,674
Grants to Domestic Individuals$7,889--$7,889
Occupancy$3,250$3,500-$6,750
Fees for Services Accounting-$6,250-$6,250
Advertising$90$4,100$485$4,675
All Other Expenses$1,076$1,806$209$3,091
Other Expenses$2,151$913$125$3,064
Other Employee Benefits-$1,590$327$1,917
Total Functional Expenses$330,279$93,850$28,799$452,928

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$477,244
Expenses per Audited Statements$452,928
Total Expenses per Form 990$452,928
Expenses Not Reported on Form 990$24,316
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$14,371
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Banquet$57,215-$1,894-
Race$5,044-$1,064-
Total Events$62,259-$14,371$-14,371
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
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
No
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, Page 6, Part VI, Line 11B

A draft of the form 990 is circulated to select members of the board for their review prior to filing. Any changes are made to the document prior to signing and filing.

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

Employees and board members must disclose any real or potential conflicts of interest on an annual disclosure statement.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Acts4youth Inc
EIN
26-2090910
Phone
4435279982
Address
PO BOX 11068, BALTIMORE, MD 21212

Signing Officer

Name
Mark Gratzer
Title
President
Phone
4435279982
Signed
2018-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Gratzer
Formed
2008
Legal Domicile
Md
Voting Board Members
9
Independent Board Members
9
Employees
16
Volunteers
50

Preparer

Firm
Lindsey Associates LLC
Address
606 BALTIMORE AVE STE 101, BALTIMORE, MD 21204
Preparer
Jessica Carrick
Phone
4108251994
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Acts4youth provides comprehensive mentoring programs for at risk youth in baltimore city that nurtures personal, social and spiritual growth. Our vision is to see them become more whole and thrive as they progress into adulthood.

Form 990, Part XI, Line 9

Fundraising exp on sch g 14,371 fundraising exp on sch g -14,371

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from income taxes under 501(c)(3) of the internal revenue code on all but its unrelated business income. The organization is not classified as a private foundation by the internal revenue service. The organization had no unrelated business income for the year ended june 30, 2017. Consequently, there is no provision for income taxes. Tax return filings are subject to examination by the irs, generally for three years after they are filed. The organization's tax returns for tax years before june 30, 2014 are no longer subject to examination.

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

Fundraising exp on sch g -14,371

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

Fundraising exp on sch g 14,371

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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt07,051
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0332883
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0302363
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0310747
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0291528
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01645645
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0857
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt02009
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt02251
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0546
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02245
IRS990ScheduleA/OtherIncome170Grp/TotalAmt07051
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.65660
IRS990ScheduleA/PublicSupportPY170Pct00.99510
IRS990ScheduleA/PublicSupportTotal170Amt01085111
IRS990ScheduleA/SubstantialContributorsTotAmt0560534
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0332883
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0302363
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0310747
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0291528
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01645645
IRS990ScheduleA/TotalSupportAmt01652696
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/DonatedServicesUseFcltsAmt09945
IRS990ScheduleD/EquipmentGrp/BookValueAmt031168
IRS990ScheduleD/EquipmentGrp/DepreciationAmt029983
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt061151
IRS990ScheduleD/ExpensesNotReportedAmt024316
IRS990ScheduleD/ExpensesSubtotalAmt0452928
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt014371
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IRS990ScheduleD/RevenueNotReportedAmt09945
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-14371
IRS990ScheduleD/RevenueSubtotalAmt0408981
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE ON ALL BUT ITS UNRELATED BUSINESS INCOME. THE ORGANIZATION IS NOT CLASSIFIED AS A PRIVATE FOUNDATION BY THE INTERNAL REVENUE SERVICE. THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED JUNE 30, 2017. CONSEQUENTLY, THERE IS NO PROVISION FOR INCOME TAXES. TAX RETURN FILINGS ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. THE ORGANIZATION'S TAX RETURNS FOR TAX YEARS BEFORE JUNE 30, 2014 ARE NO LONGER SUBJECT TO EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXP ON SCH G -14,371
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXP ON SCH G 14,371
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleD/TotalExpensesPerForm990Amt0452928
IRS990ScheduleD/TotalRevenuePerForm990Amt0394610
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0418926
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0477244
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt062259
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-14371
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IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt03208
IRS990ScheduleI/GrantRecordsMaintainedInd0true
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt01
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SCHOLARSHIPS ARE AWARDED BASED ON NEED AND SCHOLASTIC APTITUDE. A COMMITTEE EVALUATES CANDIDATES AND SELECTS HIGH SCHOOL STUDENTS BEST QUALIFIED. THE AWARD IS PAID DIRECTLY TO THE HIGH SCHOOL WHERE THE STUDENT WILL ATTEND. RECORDS OF THE SELECTION PROCESS ARE MAINTAINED.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACTS4YOUTH PROVIDES COMPREHENSIVE MENTORING PROGRAMS FOR AT RISK YOUTH IN BALTIMORE CITY THAT NURTURES PERSONAL, SOCIAL AND SPIRITUAL GROWTH. OUR VISION IS TO SEE THEM BECOME MORE WHOLE AND THRIVE AS THEY PROGRESS INTO ADULTHOOD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT OF THE FORM 990 IS CIRCULATED TO SELECT MEMBERS OF THE BOARD FOR THEIR REVIEW PRIOR TO FILING. ANY CHANGES ARE MADE TO THE DOCUMENT PRIOR TO SIGNING AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EMPLOYEES AND BOARD MEMBERS MUST DISCLOSE ANY REAL OR POTENTIAL CONFLICTS OF INTEREST ON AN ANNUAL DISCLOSURE STATEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FUNDRAISING EXP ON SCH G 14,371 FUNDRAISING EXP ON SCH G -14,371
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0408124
IRS990/TotalEmployeeCnt016

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