Civic Intelligence

Directions for Youth & Families Group

EIN 31-1072145 • 501(c)3 • Columbus, OH

Profile

Directions for youth & families group, inc. Provides supportive services to troubled youth to enable them to develop their fullest potential as responsible citizens and to prevent their initial or continued involvement in delinquency.

1515 Indianola AvenueColumbus, OH 43201

www.dfyf.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2016

Liabilities / Revenue

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

29th percentile

-5.9%

Higher net margin than 29% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

93rd percentile

$139,795

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 15.4% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

6th percentile

-51%

Faster revenue growth than 6% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$0

Down $8,233,459 (-100%) from 2015

Liabilities

Down

$0

Down $78,403 (-100%) from 2015

Net Assets

Down

$0

Down $8,155,056 (-100%) from 2015

Revenue

Down

$906,357

Down $952,639 (-51%) from 2015

Expenses

Up

$959,982

Up $25,332 (+2.7%) from 2015

Net Income

Down

-$53,625

Down $977,971 (-106%) from 2015

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $6,922,961Liabilities 2010: $115,697Net Assets 2010: $6,807,2642010Assets 2011: $7,273,378Liabilities 2011: $165,545Net Assets 2011: $7,107,8332011Assets 2012: $7,228,613Liabilities 2012: $6,270Net Assets 2012: $7,222,3432012Assets 2013: $7,187,565Liabilities 2013: $6,743Net Assets 2013: $7,180,8222013Assets 2014: $7,396,049Liabilities 2014: $138,206Net Assets 2014: $7,257,8432014Assets 2015: $8,233,459Liabilities 2015: $78,403Net Assets 2015: $8,155,0562015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016

Highlighted filing

2016

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $736,3022010Expenses 2011: $836,2192011Expenses 2012: $811,1312012Expenses 2013: $871,2692013Revenue 2014: $776,740Expenses 2014: $765,375Net Income 2014: $11,3652014Revenue 2015: $1,858,996Expenses 2015: $934,650Net Income 2015: $924,3462015Revenue 2016: $906,357Expenses 2016: $959,982Net Income 2016: -$53,6252016

Highlighted filing

2016

Revenue$906,357
Expenses$959,982
Net Income-$53,625

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 11, 2017
Return Version
2015v3.0
Gross Receipts
$906,357
Mission and Program Overview

Mission

Directions for youth & families group, inc. Provides supportive services to troubled youth to enable them to develop their fullest potential as responsible citizens and to prevent their initial or continued involvement in delinquency.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,524,985$0▼ $4,524,985
Savings and Temporary Cash Investments$1,903,229$0▼ $1,903,229
Cash and Non-Interest-Bearing Accounts$796,203$0▼ $796,203
Investments in Publicly Traded Securities$781,250$0▼ $781,250
Pledges and Grants Receivable$13,335$0▼ $13,335
Prepaid Expenses and Deferred Charges$11,134$0▼ $11,134
Accounts Receivable-$0-
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$8,233,459$0▼ $8,233,459
Other Assets Total$203,323$0▼ $203,323
Liabilities
Other Liabilities$45,940$0▼ $45,940
Accounts Payable and Accrued Expenses$32,463--
Total Liabilities$78,403$0▼ $78,403
Net Assets / Fund Balance
Unrestricted Net Assets$8,155,056$0▼ $8,155,056
Total Net Assets Fund Balance$8,155,056$0▼ $8,155,056
Total Liabilities and Net Assets / Fund Balance$8,233,459$0▼ $8,233,459
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Duane CasaresCEOPT$139,795$139,795

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$45,838
Program Service Revenue
$825,944
Investment Income
$34,575
Other Revenue
$0
Change in Net Assets
$-53,625
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$959,982
Total Fundraising Expense$22,968
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$276,293--$276,293
Depreciation Depletion$274,729--$274,729
Insurance$22,895--$22,895
Fees for Services Legal-$11,441-$11,441
Fees for Services Accounting-$8,090-$8,090
Other Expenses$200-$22,968$200
Office Expenses$107--$107
Total Functional Expenses$917,483$19,531$22,968$959,982
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 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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The form 990 is reviewed and approved by the organization's finance committee and upon approval the 990 is forwarded to the board for acceptance.

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

All officers and directors are required to disclose any conflicts. All are reminded annually.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Directions for Youth & Families Group
EIN
31-1072145
Phone
6142942661
Address
1515 INDIANOLA AVENUE, COLUMBUS, OH 43201

Signing Officer

Name
Duane Casares
Title
Chief Executive Officer
Phone
6142942661
Signed
2017-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Duane Casares
Formed
2002
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
20

Preparer

Firm
Schneider Downs & Co Inc
Address
65 E STATE ST STE 2000, COLUMBUS, OH 43215
Preparer
Eugene J Logan
Phone
6146214060
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Dfyf group merged into directions for youth and families. -8,074,756.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. The organization has not identified any material uncertain tax positions requiring an accrual or disclosure in the financial statements. There were no interest or penalties recognized in the statements of activities for the years june 30, 2016 and 2015 related to uncertain tax positions. Tax years subsequent to fiscal year 2012 remain open to examination.

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IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesEngagedOrgInvlmntInd01
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesFurtherExemptPrpsInd01
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesTestInd0X
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd01
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd00
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE ORGANIZATION ENTERED INTO A SERVICE AGREEMENT WITH DIRECTIONS FOR YOUTH AND FAMILIES, INC. TO PROVIDE IT WITH STRATEGIC PLANNING, FINANCIAL SERVICES AND EXECUTIVE SUPPORT SERVICES.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE ORGANIZATION ENTERED INTO A SERVICE AGREEMENT WITH DIRECTIONS FOR YOUTH AND FAMILIES, INC. TO PROVIDE IT WITH STRATEGIC PLANNING, FINANCIAL SERVICES AND EXECUTIVE SUPPORT SERVICES.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION E, QUESTION 2A
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION E, QUESTION 2B
IRS990ScheduleA/IRSWrittenDeterminationInd0X
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0314407642
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt025000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0DIRECTIONS FOR YOUTH AND FAMILIES INC
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990ScheduleA/SupportSumAmt025000
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/ScheduleBRequiredInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS REQUIRING AN ACCRUAL OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THERE WERE NO INTEREST OR PENALTIES RECOGNIZED IN THE STATEMENTS OF ACTIVITIES FOR THE YEARS JUNE 30, 2016 AND 2015 RELATED TO UNCERTAIN TAX POSITIONS. TAX YEARS SUBSEQUENT TO FISCAL YEAR 2012 REMAIN OPEN TO EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd01
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd00
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0NET ASSETS (REORGANIZATION)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0DIRECTIONS FOR YOUTH AND FAMILIES INC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02016-07-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0314407642
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt08074756
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0FMV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt01515 INDIANOLA AVENUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0COLUMBUS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0OH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd043201
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: DONALD CASARES IS THE CEO OF THE SUSTAINING ORGANIZTION, DIRECTIONS FOR YOUTH AND FAMILIES AND THE ORGANIZATIONS SHARE A BOARD OF DIRECTORS.
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1EFFECTIVE JULY 1, 2016, DIRECTORS FOR YOUTH AND FAMILIES GROUP (GROUP) WAS CONVERTED FROM AN OHIO NON-PROFIT CORPORATION TO AN OHIO NON-PROFIT LLC. THE SOLE MEMBER OF GROUP IS DIRECTIONS FOR YOUTH AND FAMILY, INC (INC). GROUP IS TREATED AS A DISREGARDED ENTITY FOR TAX PURPOSES. AS SUCH THE NET ASSETS OF GROUP ARE DEEMED TO HAVE BEEN TRANSFERRED TO INC. GROUP SHARES THE BOARD AND CEO WITH ITS SUSTAINING AFFILIATE, INC.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1990, PART III, LINE 3, CHANGES IN PROGRAM SERVICES:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED AND APPROVED BY THE ORGANIZATION'S FINANCE COMMITTEE AND UPON APPROVAL THE 990 IS FORWARDED TO THE BOARD FOR ACCEPTANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE ANY CONFLICTS. ALL ARE REMINDED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DFYF GROUP MERGED INTO DIRECTIONS FOR YOUTH AND FAMILIES. -8,074,756.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0DIRECTIONS FOR YOUTH AND FAMILIES INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1DIRECTIONS FOR YOUTH AND FAMILIES FUND FOR THE FUTURE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0314407642
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1371568809
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDES COUNSELING AND PREVENTION SERVICES TO YOUTH AND THEIR FAMILIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1CHARITABLE FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01515 INDIANOLA AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11515 INDIANOLA AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0COLUMBUS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1COLUMBUS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd043201
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd143201
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd01
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0545000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1280944

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