Civic Intelligence

Montgomery County Youth Services Bureau Inc.

990 • Fiscal year 2020 • EIN 35-1272759

Jan 01, 2020 to Dec 31, 2020 • Filed on Aug 18, 2021

808 West PikeCrawfordsville, IN 47933

(765) 362-0694

Siviq Scores

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

Liabilities / Assets

56th percentile

0.14x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

66th percentile

0.27x

Higher debt load relative to revenue than 66% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

48th percentile

4.6%

Higher net margin than 48% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

50th percentile

$60,720

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

59th percentile

10.0%

Faster asset growth than 59% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

15th percentile

-31%

Faster revenue growth than 15% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,428,785

Up $129,532 (+10.0%) from 2019

Net Assets

Up

$1,227,786

Up $40,420 (+3.4%) from 2019

Liabilities

Up

$200,999

Up $89,112 (+80%) from 2019

Revenue

Down

$742,691

Down $333,412 (-31%) from 2019

Expenses

Up

$708,526

Up $40,984 (+6.1%) from 2019

Net Income

Down

$34,165

Down $374,396 (-92%) from 2019

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $258,213Liabilities 2012: $8,451Net Assets 2012: $249,7622012Assets 2013: $261,155Liabilities 2013: $9,875Net Assets 2013: $251,2802013Assets 2014: $399,670Liabilities 2014: $154,452Net Assets 2014: $245,2182014Assets 2015: $319,720Liabilities 2015: $63,539Net Assets 2015: $256,1812015Assets 2016: $367,574Liabilities 2016: $95,608Net Assets 2016: $271,9662016Assets 2017: $345,771Liabilities 2017: $86,419Net Assets 2017: $259,3522017Assets 2018: $895,771Liabilities 2018: $124,670Net Assets 2018: $771,1012018Assets 2019: $1,299,253Liabilities 2019: $111,887Net Assets 2019: $1,187,3662019Assets 2020: $1,428,785Liabilities 2020: $200,999Net Assets 2020: $1,227,7862020Assets 2021: $1,474,164Liabilities 2021: $155,701Net Assets 2021: $1,318,4632021Assets 2022: $1,500,755Liabilities 2022: $127,151Net Assets 2022: $1,373,6042022Assets 2023: $2,013,209Liabilities 2023: $643,089Net Assets 2023: $1,370,1202023Assets 2024: $1,959,879Liabilities 2024: $559,249Net Assets 2024: $1,400,6302024

Highlighted filing

2020

Assets$1,428,785
Liabilities$200,999
Net Assets$1,227,786

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $350,9782012Revenue 2013: $345,320Expenses 2013: $348,259Net Income 2013: -$2,9392013Revenue 2014: $448,191Expenses 2014: $453,834Net Income 2014: -$5,6432014Revenue 2015: $545,789Expenses 2015: $531,973Net Income 2015: $13,8162015Revenue 2016: $549,410Expenses 2016: $534,826Net Income 2016: $14,5842016Revenue 2017: $536,765Expenses 2017: $553,615Net Income 2017: -$16,8502017Revenue 2018: $1,101,321Expenses 2018: $585,250Net Income 2018: $516,0712018Revenue 2019: $1,076,103Expenses 2019: $667,542Net Income 2019: $408,5612019Revenue 2020: $742,691Expenses 2020: $708,526Net Income 2020: $34,1652020Revenue 2021: $782,127Expenses 2021: $698,106Net Income 2021: $84,0212021Revenue 2022: $797,720Expenses 2022: $730,774Net Income 2022: $66,9462022Revenue 2023: $716,399Expenses 2023: $728,615Net Income 2023: -$12,2162023Revenue 2024: $843,999Expenses 2024: $817,904Net Income 2024: $26,0952024

Highlighted filing

2020

Revenue$742,691
Expenses$708,526
Net Income$34,165
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Aug 18, 2021
Return Version
2020v4.0
Gross Receipts
$743,904
Mission and Program Overview

Mission

To help young people become productive citizens through youth advocacy, community education, delinquency prevention, direct services and referrals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$951,312$909,348▼ $41,964
Cash and Non-Interest-Bearing Accounts$215,850$392,194▲ $176,344
Investments Other Securities$63,936$70,190▲ $6,254
Savings and Temporary Cash Investments$23,657$23,728▲ $71
Pledges and Grants Receivable$35,539$23,420▼ $12,119
Prepaid Expenses and Deferred Charges$8,959$9,905▲ $946
Total Assets$1,299,253$1,428,785▲ $129,532
Liabilities
Deferred Revenue$87,626$181,456▲ $93,830
Accounts Payable and Accrued Expenses$24,261$19,543▼ $4,718
Total Liabilities$111,887$200,999▲ $89,112
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,169,585$1,210,005▲ $40,420
Net Assets With Donor Restrictions$17,781$17,781→ $0
Total Net Assets Fund Balance$1,187,366$1,227,786▲ $40,420
Total Liabilities and Net Assets / Fund Balance$1,299,253$1,428,785▲ $129,532

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$825,888$51,452$877,340
Equipment$79,293$28,083$107,376
Land$4,167-$4,167

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$63,936-▲ $8,456$1,600$70,190
2019$54,832$1,400▲ $9,782$1,500$63,936
2018$48,529$10,625▼ $3,212$1,400$54,832
2017$44,293-▲ $6,075$1,300$48,529
2016$43,093-▲ $2,930$1,200$44,293
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karen BranchExecutive DiFT$57,120$3,600$60,720

Board Members and Trustees

NameTitle
Chris LivesayBoard Member
Darren HeekeBoard Member
Jon BowmanBoard Member
Jonathan GuthrieBoard Member
Jose HernandezBoard Member
Kashawndra CooperBoard Member
Laura LeathermanBoard Member
Lisa LongBoard Member
Mike ReidyBoard Member
Ruth HallettBoard Member
Scott VolivaBoard Member
Daniel PetrieBoard Presid
Nancy SennettSecretary
Trey EtchisonTreasurer
Samantha CravensVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$619,288
Program Service Revenue
$123,293
Investment Income
$399
Other Revenue
$-289
All Other Contributions
$249,159
Change in Net Assets
$34,165

Audited Revenue Reconciliation

Revenue per Audited Statements
$742,691
Revenue Not Reported on Form 990
$6,255
Total Revenue per Audited Statements
$748,946
Total Revenue per Form 990
$742,691
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$488,370
Other Expenses$220,156
Total Fundraising Expense$5,522
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$366,956$45,699$3,043$415,698
Depreciation Depletion$44,002$3,200$199$47,401
Payroll Taxes$29,974$3,733$249$33,956
Other Employee Benefits$24,807$2,341$168$27,316
Occupancy$18,613$1,045$59$19,717
Insurance$15,801$1,269$78$17,148
Pension Plan Contributions$9,450$1,842$108$11,400
Office Expenses$8,585$1,157$1,471$11,213
Fees for Services Accounting$4,950$495$55$5,500
Advertising$2,855$354-$3,209
Other Expenses$2,558$304$21$2,883
Travel$1,616$80-$1,696
All Other Expenses$1,500--$1,500
Conferences and Meetings$200--$200
Total Functional Expenses$636,402$66,602$5,522$708,526

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$708,526
Total Expenses per Audited Statements$708,526
Total Expenses per Form 990$708,526
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$1,213
Fundraising Gross Income$924
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
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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, Page 6, Part VI, Line 11B

The board of directors reviews a draft of the return prior to mailing. Upon approval by the board, the return is submitted to the appropriate taxing authorities.

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

Board members file annual potential conflict of interest declaration form.

Form 990, Page 6, Part VI, Line 15A

The organization periodically benchmarks with other similar agencies in communities of similar size to determine acceptable compensation for similar positions. The board of directors makes the decision on the executive director's compensation annually.

Form 990, Page 6, Part VI, Line 15B

The executive director decides on the staff's compensation and is approved by the board as part of the annual budget process.

Form 990, Page 6, Part VI, Line 19

The governing documents and annual tax returns are available upon request at the main office during normal business hours.

Filing and Contact Details

Filer

Filer Name
Montgomery County Youth
EIN
35-1272759
Phone
7653620694
Address
808 WEST PIKE, CRAWFORDSVILLE, IN 47933

Signing Officer

Name
Karen Branch
Title
Executive Director
Phone
7653620694
Signed
2021-08-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Branch
Formed
1971
Legal Domicile
In
Voting Board Members
15
Independent Board Members
15
Employees
11
Volunteers
300

Preparer

Firm
Humphrey CPA Group LLC
Address
5915 S EMERSON AVENUE SUITE 400, INDIANAPOLIS, IN 46237
Preparer
Rodney J Humphrey CPA
Phone
3174353447
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4C

Teen court is a juvenile delinquency program based on the concept of restorative justice. Through this program, offenders are given the opportunity to participate and avoid having a permanent juvenile record. Youth are referred by the school, law enforcement, and juvenile probation. Characteristics common to teen court referrals are first time offenders, minor offenses, and status offenses. Also, youth who are seen as being able to benefit from this less intensive/less formal intervention are accepted into the program. Youth are assigned a court date where an adult judge and teen court volunteers conduct a court hearing. The jury is a jury of their peers, made up of youth volunteers as well as prior teen court defendants. The youth before the court must be willing to admit to their charges and after case presentation, the jury will give a disposition fitting the offense.

Form 990, Page 2, Part III, Line 4D

Additional programs include nourish program, reindear program, youth as resources (yar), child abuse prevention, inspire, drug & alcohol prevention,, alternative school, and sel program.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Distributable earnings are used for additional funding of organization programs. Additional amounts are being set up for upkeep of the new building.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD PRESID
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
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