Civic Intelligence

National Youth Project Using Minibikes

990 • Fiscal year 2020 • EIN 33-0559491

Apr 01, 2019 to Mar 31, 2020 • Filed on Feb 10, 2021

1919 Torrance BlvdTorrance, CA 90501

(310) 781-4303

Siviq Scores

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

Liabilities / Assets

61st percentile

0.01x

Higher debt load relative to assets than 61% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

56th percentile

0.00x

Higher debt load relative to revenue than 56% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

25th percentile

-14%

Higher net margin than 25% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

5th percentile

-70%

Faster asset growth than 5% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

66th percentile

1.9%

Faster revenue growth than 66% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$28,367

Down $67,692 (-70%) from 2019

Net Assets

Down

$28,117

Down $67,692 (-71%) from 2019

Liabilities

Flat

$250

Flat from 2019

Revenue

Up

$488,769

Up $9,059 (+1.9%) from 2019

Expenses

Up

$556,461

Up $127,428 (+30%) from 2019

Net Income

Down

-$67,692

Down $118,369 (-234%) from 2019

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2015: $12,465Liabilities 2015: $0Net Assets 2015: $12,4652015Assets 2016: $19,496Liabilities 2016: $250Net Assets 2016: $19,2462016Assets 2017: $194,753Liabilities 2017: $250Net Assets 2017: $194,5032017Assets 2018: $45,382Liabilities 2018: $250Net Assets 2018: $45,1322018Assets 2019: $96,059Liabilities 2019: $250Net Assets 2019: $95,8092019Assets 2020: $28,367Liabilities 2020: $250Net Assets 2020: $28,1172020Assets 2021: $24,012Liabilities 2021: $3,699Net Assets 2021: $20,3132021Assets 2022: $42,476Liabilities 2022: $0Net Assets 2022: $42,4762022

Highlighted filing

2020

Assets$28,367
Liabilities$250
Net Assets$28,117

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2015: $545,314Expenses 2015: $542,579Net Income 2015: $2,7352015Revenue 2016: $608,804Expenses 2016: $602,023Net Income 2016: $6,7812016Revenue 2017: $682,768Expenses 2017: $507,511Net Income 2017: $175,2572017Revenue 2018: $485,536Expenses 2018: $490,787Net Income 2018: -$5,2512018Revenue 2019: $479,710Expenses 2019: $429,033Net Income 2019: $50,6772019Revenue 2020: $488,769Expenses 2020: $556,461Net Income 2020: -$67,6922020Revenue 2021: $607,390Expenses 2021: $615,194Net Income 2021: -$7,8042021Revenue 2022: $684,402Expenses 2022: $662,239Net Income 2022: $22,1632022

Highlighted filing

2020

Revenue$488,769
Expenses$556,461
Net Income-$67,692
Jump To
Filing Snapshot
Filing Period
Apr 1, 2019 to Mar 31, 2020
Signed
Feb 10, 2021
Return Version
2019v5.2
Gross Receipts
$488,769
Mission and Program Overview

Mission

NONE

To support youth development through minibike training.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$17,454$17,300▼ $154
Accounts Receivable$78,605$11,067▼ $67,538
Total Assets$96,059$28,367▼ $67,692
Liabilities
Accounts Payable and Accrued Expenses$250$250→ $0
Total Liabilities$250$250→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$95,809$28,117▼ $67,692
Total Net Assets Fund Balance$95,809$28,117▼ $67,692
Total Liabilities and Net Assets / Fund Balance$96,059$28,367▼ $67,692
Compensation and Service Providers

Board Members and Trustees

NameTitle
Steve MorikawaPresident
Jay JosephVice President/treasurer
Alexandra WarnierDirector
Jun VillegasDirector
Mark UprightDirector
Edward P KelleyDirector (non-voting)
Phyllis WallaceSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$386,118
Program Service Revenue
$92,165
Investment Income
$65
Other Revenue
$10,421
Change in Net Assets
$-67,692
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$556,461
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$315,625--$315,625
Insurance$164,758--$164,758
All Other Expenses-$7,233-$7,233
Other Expenses$6,763$8,656-$6,763
Office Expenses-$1,423-$1,423
Conferences and Meetings-$175-$175
Total Functional Expenses$538,974$17,487$0$556,461
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Section B, Line 11B

Executive review prior to signature and filing.

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

The organization's board of directors has adopted a conflict of interest policy.

Form 990, Part VI, Section B, Line 15

The organization's board of directors determines compensation based on the annual budget.

Form 990, Part VI, Section C, Line 19

The organization provides any governing documents and financial statements upon request.

Filing and Contact Details

Filer

Filer Name
National Youth Project Using Minibikes
EIN
33-0559491
Phone
3107814303
Address
1919 TORRANCE BLVD, TORRANCE, CA 90501

Signing Officer

Name
Jay Joseph
Title
Treasurer
Phone
3107814303
Signed
2021-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jay Joseph
Formed
1993
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
7

Preparer

Firm
Pdm Llp
Address
3460 TORRANCE BLVD STE 200, TORRANCE, CA 90503
Preparer
Preston Gegenfurtner CPA
Phone
3105404118
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contracted services: program service expenses 315,625. Management and general expenses 0. Fundraising expenses 0. Total expenses 315,625.

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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXECUTIVE REVIEW PRIOR TO SIGNATURE AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S BOARD OF DIRECTORS HAS ADOPTED A CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S BOARD OF DIRECTORS DETERMINES COMPENSATION BASED ON THE ANNUAL BUDGET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION PROVIDES ANY GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 315,625. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 315,625.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0FRIENDS OF NYPUM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0330748109
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDE FUNDRAISING SUPPORT FOR NATL YOUTH PROJECT USING MINIBIKES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0509(A)(2) TYPE II
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01919 TORRANCE BLVD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0TORRANCE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd090501
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0386058
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0FRIENDS OF NYPUM
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0C
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt096059
IRS990/TotalAssetsEOYAmt028367
IRS990/TotalAssetsGrp/BOYAmt096059
IRS990/TotalAssetsGrp/EOYAmt028367
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0386118
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt017487
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0538974
IRS990/TotalFunctionalExpensesGrp/TotalAmt0556461
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0250
IRS990/TotalLiabilitiesEOYAmt0250
IRS990/TotalLiabilitiesGrp/BOYAmt0250
IRS990/TotalLiabilitiesGrp/EOYAmt0250
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt095809
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt028117
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0538974
IRS990/TotalProgramServiceRevenueAmt092165
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt065
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0102586
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0488769
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt096059
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt028367
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01919 TORRANCE BLVD
IRS990/USAddress/CityNm0TORRANCE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090501
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.NYPUM.ORG
IRS990/WhistleblowerPolicyInd01

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