Civic Intelligence

Young Eisner Scholars

EIN 27-2633827 • 501(c)3 • Inglewood, CA

Profile

Dedicated to promoting America's promise of equal opportunity for equal talent, Young Eisner Scholars ("YES Scholars") identifies promising young students from low-income communities in Los Angeles, New York City, Chicago, and rural Appalachian North (con Sch O) Carolina and provides the long-term educational access, resources and support necessary to make college and career success an attainable goal.

PO Box 3085Inglewood, CA 90304

www.yesscholars.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

24th percentile

0.02x

Higher debt load relative to assets than 24% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.12x

Higher debt load relative to revenue than 44% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

2nd percentile

-151%

Higher net margin than 2% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

12th percentile

-9.9%

Faster asset growth than 12% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

3rd percentile

-60%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Assets

Down

$6,090,278

Down $1,405,794 (-19%) from 2022

Liabilities

Down

$105,062

Down $103,223 (-50%) from 2022

Net Assets

Down

$5,985,216

Down $1,302,571 (-18%) from 2022

Revenue

Down

$891,057

Down $4,777,407 (-84%) from 2022

Expenses

Up

$2,235,460

Up $32,712 (+1.5%) from 2022

Net Income

Down

-$1,344,403

Down $4,810,119 (-139%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $372,107Liabilities 2010: $0Net Assets 2010: $372,1072010Assets 2013: $3,249,893Liabilities 2013: $3,807Net Assets 2013: $3,246,0862013Assets 2017: $3,888,671Liabilities 2017: $19,515Net Assets 2017: $3,869,1562017Assets 2018: $3,839,540Liabilities 2018: $61,790Net Assets 2018: $3,777,7502018Assets 2019: $3,973,805Liabilities 2019: $120,947Net Assets 2019: $3,852,8582019Assets 2020: $4,447,723Liabilities 2020: $567,736Net Assets 2020: $3,879,9872020Assets 2021: $5,688,017Liabilities 2021: $1,500,367Net Assets 2021: $4,187,6502021Assets 2022: $7,496,072Liabilities 2022: $208,285Net Assets 2022: $7,287,7872022Assets 2024: $6,090,278Liabilities 2024: $105,062Net Assets 2024: $5,985,2162024

Highlighted filing

2024

Assets$6,090,278
Liabilities$105,062
Net Assets$5,985,216

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,0712010Expenses 2013: $897,6442013Revenue 2017: $1,477,941Expenses 2017: $1,487,462Net Income 2017: -$9,5212017Revenue 2018: $1,758,823Expenses 2018: $1,755,716Net Income 2018: $3,1072018Revenue 2019: $1,964,337Expenses 2019: $1,990,770Net Income 2019: -$26,4332019Revenue 2020: $1,746,878Expenses 2020: $1,765,497Net Income 2020: -$18,6192020Revenue 2021: $1,982,896Expenses 2021: $1,704,417Net Income 2021: $278,4792021Revenue 2022: $5,668,464Expenses 2022: $2,202,748Net Income 2022: $3,465,7162022Revenue 2024: $891,057Expenses 2024: $2,235,460Net Income 2024: -$1,344,4032024

Highlighted filing

2024

Revenue$891,057
Expenses$2,235,460
Net Income-$1,344,403

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.2
Gross Receipts
$891,057
Mission and Program Overview

Mission

Dedicated to promoting America's promise of equal opportunity for equal talent, YES identifies promising young students from low-income communities in Los Angeles, New York City, Chicago, and rural Appalachian North Carolina and equips them with the (con Sch O) resources, support, and skills required for long term success. YES helps to reshape the landscapes of disadvantaged communities by empowering underserved students to embrace educational opportunities and to overcome socio-economic boundaries in order to make college and career success an attainable goal.

Young Eisner Scholars ("YES Scholars") is a 501(c)3 nonprofit organization with over two decades of education development work in under-served communities in Los Angeles, New York City, and rural Appalachian North Carolina. For bright, ambitiousstudents from low-income neighborhoods, a college degree represents a clear path outof the crippling cycle of generational poverty. However, this potential is oftenstifled by their circumstances: a lack of exposure and access due to financial,educational, and social inequality. YES identifies high-potential young students from Title I middle schools, and provides them with the essential resources and support necessary to make college and career success attainable goals. We aim for each student to have the opportunity to make choices about their educational andprofessional pursuits that are not restricted by their socioeconomic limitations. YES support is long-term and holistic, meeting the needs of our scholars at every level academic, socio-emo

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,650,038$2,806,019▲ $155,981
Savings and Temporary Cash Investments$1,092,365$2,459,962▲ $1,367,597
Pledges and Grants Receivable$1,063,632$0▼ $1,063,632
Cash and Non-Interest-Bearing Accounts$2,621,660$815,319▼ $1,806,341
Prepaid Expenses and Deferred Charges$5,000$7,763▲ $2,763
Accounts Receivable$53$1,215▲ $1,162
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$7,466,024$6,090,278▼ $1,375,746
Other Assets Total$33,276$0▼ $33,276
Liabilities
Accounts Payable and Accrued Expenses$172,934$105,062▼ $67,872
Total Liabilities$172,934$105,062▼ $67,872
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,503,190$5,830,216▼ $672,974
Net Assets With Donor Restrictions$789,900$155,000▼ $634,900
Total Net Assets Fund Balance$7,293,090$5,985,216▼ $1,307,874
Total Liabilities and Net Assets / Fund Balance$7,466,024$6,090,278▼ $1,375,746

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$74,660-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rebecca TuckerFormer Ex. DirectorFT$147,553$11,891$159,444
Eric EisnerFounder/PresidePT$12,480$1,952$14,432

Board Members and Trustees

NameTitle
Allen ShapiroBoard Chair
Peter BenedekDirector
Ramon RodriguezDirector
Sara HernandezDirector
Sean MacPhersonDirector
Trisha CardosoDirector
Drew ZagerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$754,743
Program Service Revenue
$0
Investment Income
$123,208
Other Revenue
$13,106
All Other Contributions
$754,743
Change in Net Assets
$-1,344,403

Audited Revenue Reconciliation

Revenue per Audited Statements
$891,057
Revenue Not Reported on Form 990
$109,834
Total Revenue per Audited Statements
$1,000,891
Total Revenue per Form 990
$891,057
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,175,639
Grants and Similar Amounts Paid$716,898
Other Expenses$342,923
Total Fundraising Expense$246,867
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$573,270$112,151$89,550$774,971
Grants to Domestic Individuals$716,898--$716,898
Current Officers, Directors, Trustees, and Key Employees$43,430$63,769$66,656$173,855
Fees for Services Legal$153$121,939$47,164$169,256
Other Employee Benefits$78,117$33,955$14,352$126,424
Payroll Taxes$55,141$15,324$13,106$83,571
Occupancy$37,508$3,169-$40,677
Office Expenses$20,470$3,557$1,952$25,979
All Other Expenses$15,190$3,339$227$18,756
Pension Plan Contributions$9,804$4,402$2,612$16,818
Insurance-$16,459-$16,459
Other Expenses$365$10,250$1$10,616
Travel$2,981$1,417$1,440$5,838
Total Functional Expenses$1,591,780$396,813$246,867$2,235,460

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,308,765
Expenses per Audited Statements$2,235,460
Total Expenses per Form 990$2,235,460
Expenses Not Reported on Form 990$73,305
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
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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

A draft return was reviewed by the current board and executive director, as well as a representative from the current accounting firm responsible for the organization'sbooks. Any comments will be discussed with outside CPA and any necessary changeswill be made to the return prior to filing.

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

On an annual basis, all board members and officers are required to sign a written statement stating they have read the written conflict of interest policy statement and have disclosed all known possible conflicts.

Form 990, Part VI, Section B, Line 15A

In determining Executive Director Rebecca Tucker compensation, the board chair obtained outside data from GuideStar's Annual Compensation Report as well the California Center for Nonprofit Management Compensation Guide. A recommendation was made to the finance committee who approved such compensation, and then further presented to the full board for their approval.

Form 990, Part VI, Section C, Line 19

The conflict of interest policy, audited financial statements, last three years of Form 990, and Form 1023 are available upon request.

Filing and Contact Details

Filer

Filer Name
Young Eisner Scholars
EIN
27-2633827
Phone
3104191800
Address
PO Box 3085, Inglewood, CA 90304

Signing Officer

Name
April Rosner
Title
Interim Ex. Director
Signed
2025-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
April Rosner
Formed
2010
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
7
Employees
22
Volunteers
40

Preparer

Firm
Vasin Heyn and Company
Address
5000 N PKWY CALABASAS STE 104, CALABASAS, CA 91302
Preparer
Lauren Schmidt
Phone
8182223500
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1, Description of Organization Mission:

rural Appalachian North Carolina and provides the long-term educational access,resources and support necessary to make college and career success an attainable goal.

Form 990, Part III, Line 4A, Program Service Accomplishments:

thorough middle school programming, Scholars are accepted to and attend the country's most competitive high schools, including Harvard-Westlake, Exeter, and Bronx Science. The YES Scholars high school program builds on the skills students acquired in middle school, with connections to summer programs, academic tutoring, internship opportunities, mentoring, topical workshops, social-emotional wellness, and individualized college admissions counseling, including college tours and high-level standardized test prep. This programming is specifically designed to help foster independence and self-advocacy. The third phase is focused on college persistence, graduation, and career readiness. Our staff individually advises our college Scholars, helping them to adapt to all aspects of college with academic skill development, student advocacy, career counseling, and professional networking support. We provide our Scholars with the means to access both crucial and transformative social immersion opportunities around the country and the world, endowing them with the interpersonal, critical thinking, and communication skills necessary to become competitive candidates for the workforce and achieve their goals. From neighborhoods where fewer than 10% of adults have a college degree, 100% of YES scholars are accepted to the finest colleges across the country. More importantly, 94% of those students persist and graduate! YES scholars are attending and have graduated from medical, dental, & law school, as well as a variety of graduate programs across the country. Our graduates are excelling in careers spanning every field and are employed at companies including Apple, Morgan Stanley, Google, Bain, The LA Philharmonic, Teach for America, Goldman Sachs, Mercedes Benz, Amazon, F/X Networks, Autodesk, The National Park Service, City of Hope, and LinkedIn. Over 90% of our Scholars are first-generation college students, and 87% are from low or super-low income families. YES LA serves scholars across Greater Los Angeles County from Watts, Inglewood, & South Bay to East Los Angeles, Boyle Heights, & downtown Los Angeles. In New York City, scholars are identified from six public schools in Harlem District 5. Our Appalachian scholars are identified in rural public schools in Watauga & Ashe Counties in Western North Carolina. YES currently serves over 750 students across the country and grows by approximately 60 students annually. Total program expenses were: $1,591,780.

Financial Statement Notes

Part X : FIN48 Footnote

YES Scholars is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code and California income taxes under section 23701(d) of the California Revenue and Taxation Code. The IRS classified the organization as one that is not a private foundation within the meaning of section 509(a) of the Code because it is an organization described in section(s) 509(a)(1) and 170(b)(1)(A)(vi).YES Scholars is required to pay an annual filing fee to the State of California and other states it operates in. YES Scholars has adopted Financial Accounting Standards Board Accounting Standards Codification (ASC) Section 740-10, which clarifies the accounting for uncertainty in income taxes. ASC Section 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Section 740-10 requires that an organization recognize in the financial statements the impact of the tax position if that position will more likely than not be sustained on audit, based on the technical merits of the position. As of and for the sixteen months ended December 31, 2024, the Organization had no material unrecognized tax benefits, tax penalties or interest.YES Scholars Forms 990, Return of Organization Exempt from Income Tax, for each of the tax years ended December 31, 2023, August 31, 2023 and, 2022 are subject to examination by the IRS, generally for 3 years afterthey were filed.YES Scholars Forms 199, California Exempt Organization Return, for each of the tax years ended December 31, 2023, August 31, 2023, 2022 and 2021 are subject to examination by the Franchise Tax Board, generally for 4 years after they were filed.

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IRS990/MissionDesc0Dedicated to promoting America's promise of equal opportunity for equal talent, Young Eisner Scholars ("YES Scholars") identifies promising young students from low-income communities in Los Angeles, New York City, and (Cont. on Sched. O)
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0YES Scholars is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code and California income taxes under section 23701(d) of the California Revenue and Taxation Code. The IRS classified the organization as one that is not a private foundation within the meaning of section 509(a) of the Code because it is an organization described in section(s) 509(a)(1) and 170(b)(1)(A)(vi).YES Scholars is required to pay an annual filing fee to the State of California and other states it operates in. YES Scholars has adopted Financial Accounting Standards Board Accounting Standards Codification (ASC) Section 740-10, which clarifies the accounting for uncertainty in income taxes. ASC Section 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Section 740-10 requires that an organization recognize in the financial statements the impact of the tax position if that position will more likely than not be sustained on audit, based on the technical merits of the position. As of and for the sixteen months ended December 31, 2024, the Organization had no material unrecognized tax benefits, tax penalties or interest.YES Scholars Forms 990, Return of Organization Exempt from Income Tax, for each of the tax years ended December 31, 2023, August 31, 2023 and, 2022 are subject to examination by the IRS, generally for 3 years afterthey were filed.YES Scholars Forms 199, California Exempt Organization Return, for each of the tax years ended December 31, 2023, August 31, 2023, 2022 and 2021 are subject to examination by the Franchise Tax Board, generally for 4 years after they were filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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