Civic Intelligence

Young Nation

990 • Fiscal year 2021 • EIN 26-2296175

Sep 01, 2020 to Aug 31, 2021 • Filed on Oct 31, 2022

9232 FalconDetroit, MI 48209

(313) 598-2050

Siviq Scores

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

Liabilities / Assets

37th percentile

0.00x

Higher debt load relative to assets than 37% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

41st percentile

0.01x

Higher debt load relative to revenue than 41% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

80th percentile

38%

Higher net margin than 80% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

74th percentile

$62,400

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 21.0% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

60th percentile

16%

Faster asset growth than 60% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

92nd percentile

180%

Faster revenue growth than 92% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$831,980

Up $113,250 (+16%) from 2020

Net Assets

Up

$828,980

Up $134,105 (+19%) from 2020

Liabilities

Down

$3,000

Down $20,855 (-87%) from 2020

Revenue

Up

$297,091

Up $190,967 (+180%) from 2020

Expenses

Down

$183,841

Down $21,261 (-10%) from 2020

Net Income

Up

$113,250

Up $212,228 (+214%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $11,124Liabilities 2012: $3,000Net Assets 2012: $8,1242012Assets 2013: $24,023Liabilities 2013: $0Net Assets 2013: $24,0232013Assets 2015: $301,258Liabilities 2015: $0Net Assets 2015: $301,2582015Assets 2016: $550,213Liabilities 2016: $7,224Net Assets 2016: $542,9892016Assets 2017: $575,022Liabilities 2017: $1,668Net Assets 2017: $573,3542017Assets 2018: $592,959Liabilities 2018: $2,356Net Assets 2018: $590,6032018Assets 2019: $794,970Liabilities 2019: $1,117Net Assets 2019: $793,8532019Assets 2020: $718,730Liabilities 2020: $23,855Net Assets 2020: $694,8752020Assets 2021: $831,980Liabilities 2021: $3,000Net Assets 2021: $828,9802021Assets 2022: $724,776Liabilities 2022: $3,000Net Assets 2022: $721,7762022Assets 2023: $734,712Liabilities 2023: $4,016Net Assets 2023: $730,6962023Assets 2024: $676,142Liabilities 2024: $4,259Net Assets 2024: $671,8832024

Highlighted filing

2021

Assets$831,980
Liabilities$3,000
Net Assets$828,980

Operations Trend

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

$400K$200K$0-$200KRevenue 2012: $57,873Expenses 2012: $58,454Net Income 2012: -$5812012Revenue 2013: $65,436Expenses 2013: $49,537Net Income 2013: $15,8992013Revenue 2015: $329,700Expenses 2015: $71,367Net Income 2015: $258,3332015Revenue 2016: $328,025Expenses 2016: $86,294Net Income 2016: $241,7312016Revenue 2017: $138,890Expenses 2017: $108,525Net Income 2017: $30,3652017Revenue 2018: $179,836Expenses 2018: $162,587Net Income 2018: $17,2492018Revenue 2019: $395,002Expenses 2019: $191,752Net Income 2019: $203,2502019Revenue 2020: $106,124Expenses 2020: $205,102Net Income 2020: -$98,9782020Revenue 2021: $297,091Expenses 2021: $183,841Net Income 2021: $113,2502021Revenue 2022: $96,499Expenses 2022: $203,703Net Income 2022: -$107,2042022Revenue 2023: $213,429Expenses 2023: $204,509Net Income 2023: $8,9202023Revenue 2024: $167,748Expenses 2024: $226,561Net Income 2024: -$58,8132024

Highlighted filing

2021

Revenue$297,091
Expenses$183,841
Net Income$113,250
Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Oct 31, 2022
Return Version
2020v4.2
Gross Receipts
$297,091
Mission and Program Overview

Mission

Young Nation promotes youth and community development through cultural and educational initiatives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$526,731$533,582▲ $6,851
Cash and Non-Interest-Bearing Accounts$155,641$180,989▲ $25,348
Pledges and Grants Receivable$818$5,320▲ $4,502
Total Assets$718,730$831,980▲ $113,250
Other Assets Total$35,540$112,089▲ $76,549
Liabilities
Unsecured Notes Loans Payable$20,855--
Accounts Payable and Accrued Expenses$3,000$3,000→ $0
Total Liabilities$23,855$3,000▼ $20,855
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$493,400$706,125▲ $212,725
Net Assets With Donor Restrictions$201,475$122,855▼ $78,620
Total Net Assets Fund Balance$694,875$828,980▲ $134,105
Total Liabilities and Net Assets / Fund Balance$718,730$831,980▲ $113,250

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$516,890$54,691$571,581
Other Land Buildings$9,870$3,809$13,679
Equipment$3,185$1,365$4,550
Leasehold Improvements$3,137$219$3,356
Land$500-$500
Other Assets Org$2,240--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Erik Howardexecutive directorFT$62,400$62,400
Donzetta JonestreasurerPT$3,630$3,630

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$218,796
Program Service Revenue
$67,254
Investment Income
$0
Other Revenue
$11,041
All Other Contributions
$203,816
Change in Net Assets
$113,250
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$111,794
Other Expenses$72,047
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$24,960$37,440-$62,400
Other Salaries and Wages$36,218$4,830-$41,048
Occupancy$22,120--$22,120
Depreciation Depletion$16,724--$16,724
Payroll Taxes$5,112$3,234-$8,346
Fees for Services Other$6,483$1,022-$7,505
Fees for Services Accounting-$6,240-$6,240
Advertising$5,712--$5,712
Office Expenses$300$3,692-$3,992
Travel$871--$871
Insurance$726--$726
Other Expenses$167$456-$623
Total Functional Expenses$126,927$56,914$0$183,841
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The 99o os emailed to the board members who review and approve it

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

The conflict of interest policy is written directly into the bylaws. The policy is explained for all new employees and board members and is reviewed on an as needed basis.

Form 990, Part VI, Section C, Line 19

Documents are provided upon request

Filing and Contact Details

Filer

Filer Name
Young Nation
EIN
26-2296175
Phone
3135982050
Address
9232 Falcon, Detroit, MI 48209

Signing Officer

Name
Graig Donnely
Title
President
Signed
2022-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Graig Donnelly
Formed
2008
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
4

Preparer

Firm
Eggleston & Associates
Address
108932 Frankfort, Pinckney, MI 48169
Preparer
Deborah H Eggleston
Phone
7348786302
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

PPP loan forgiveness of 20,855

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IRS990/Desc0Throughout 2021 conversations and opportunties to do more capital improvements resulted in several new envisioned projects. Building projects serve as physical intervention and strategic social innovation. They are intergral to programming and to creating a sustainable future for our vision of porches, corners, and sidewalks as institutions unto themselves.The Caisita Cimarron Yuketi serves as one example. An opportunity to create a bridge between the organization and our neighbors to build a a casita on 4 lots proximate to our building stemmed from several years of sharing about the need for a cultural and healing space. It took inspiration from our Porch on TAP, Puerto Rican casitas in the Bronx, and the design of Detroit Waldorfs outdoor classrooms. Years of collaborative community organizing characterized by shared values and decentralized leadership in coalition work afforded the opprotunity for Inside Southwest Detroit to not only be supportive of our partners intitatives, but also to be interdependent with them in what we need and what we offer.
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt033203
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt020006
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt028577
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IRS990ScheduleA/PublicSupportPY170Pct00.91300
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt098750
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0359424
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0159830
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0110313
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt01365
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IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03356
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0109849
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt12240
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Construction in Progress
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Building to be donated
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09870
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03809
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013679
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 99o os emailed to the board members who review and approve it
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The conflict of interest policy is written directly into the bylaws. The policy is explained for all new employees and board members and is reviewed on an as needed basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Documents are provided upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PPP loan forgiveness of 20,855
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
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IRS990/TravelGrp/ProgramServicesAmt0871
IRS990/TravelGrp/TotalAmt0871
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt020855
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01220 Lakepoint Street
IRS990/USAddress/CityNm0Grosse Pointe Park
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IRS990/USAddress/ZIPCd048230
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0www.insidesouthwest.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Graig Donnely
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Young Nation
ReturnHeader/Filer/BusinessNameControlTxt0YOUN
ReturnHeader/Filer/EIN0262296175
ReturnHeader/Filer/PhoneNum03135982050
ReturnHeader/Filer/USAddress/AddressLine1Txt09232 Falcon
ReturnHeader/Filer/USAddress/CityNm0Detroit

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